Research classified by Journal of Economic Literature (JEL) codes

2020

• Sara Torregrosa-Hetland, 2020, "Inequality in tax evasion: the case of the Spanish income tax," Applied Economic Analysis, Emerald Group Publishing Limited, volume 28, issue 83, pages 89-109, March, DOI: 10.1108/AEA-01-2020-0007.
• Amarjyoti Mahanta & Bodhisattva Sengupta, 2020, "Price stabilization or income support? Preferences and cost of programmes," Indian Growth and Development Review, Emerald Group Publishing Limited, volume 13, issue 3, pages 629-640, March, DOI: 10.1108/IGDR-06-2019-0064.
• Saeed Solaymani, 2020, "Assessing the economic and social impacts of fiscal policies," Journal of Economic Studies, Emerald Group Publishing Limited, volume 47, issue 3, pages 671-694, March, DOI: 10.1108/JES-09-2018-0334.
• Gede Adi Yuniarta & I. Gusti Ayu Purnamawati, 2020, "Spiritual, psychological and social dimensions of taxpayers compliance," Journal of Financial Crime, Emerald Group Publishing Limited, volume 27, issue 3, pages 995-1007, June, DOI: 10.1108/JFC-03-2020-0045.
• Peterson K. Ozili, 2020, "Tax evasion and financial instability," Journal of Financial Crime, Emerald Group Publishing Limited, volume 27, issue 2, pages 531-539, January, DOI: 10.1108/JFC-04-2019-0051.
• Pablo Adrian Garlati-Bertoldi, 2020, "Payroll Taxes, Social Security, and Informality: The 2012 Tax Reform in Colombia," Research in Labor Economics, Emerald Group Publishing Limited, "Change at Home, in the Labor Market, and On the Job", DOI: 10.1108/S0147-912120200000048005.
• Janina Kotlinska & Marian Zukowski & Pawel Marzec & Jaroslaw Kuspit & Zdzislaw A. Blasiak, 2020, "Household Consumption and VAT Revenue in Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 580-605.
• Valentinova Tasseva, Iva & Brewer, Mike, 2020, "Did the UK policy response to Covid-19 protect household incomes?," Centre for Microsimulation and Policy Analysis Working Paper Series, Centre for Microsimulation and Policy Analysis at the Institute for Social and Economic Research, number CEMPA6/20, Jun.
• Varga, Janos & Christl, Michael & De Poli, Silvia, 2020, "Reducing the income tax burden for households with children: An assessment of the child tax credit reform in Austria," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM1/20, Feb.
• Valentinova Tasseva, Iva & Brewer, Mike, 2020, "Did the UK policy response to Covid-19 protect household incomes?," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM12/20, Jun.
• Xavier Jara Tamayo, Holguer & Torres, Javier & Cecilia Deza Delgado, María & Oliva, Nicolás, 2020, "Financial disincentives to formal employment and tax-benefit systems in Latin America," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM8/20, May.
• Maria Arvaniti & Tomas Sjögren, 2020, "Temptation in Consumption and Optimal Redistributive Taxation," CER-ETH Economics working paper series, CER-ETH - Center of Economic Research (CER-ETH) at ETH Zurich, number 20/339, Jul.
• Karolina Gralek & Silvia De Poli & Philipp Pfeiffer & Sara Riscado & Wouter van der Wielen, 2020, "Labour Tax Shift in Slovenia: Effects on Growth, Equality and Labour Supply," European Economy - Economic Briefs, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 057, Sep.
• Nicola Branzoli & Elena Pisano & Ernesto Zangari & Giovanna Messina & Giacomo Ricotti, 2020, "The taxation of savings: The Italian system and international comparison," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2020, issue 1, pages 7-54.
• Kosonen, Tuomas & Matikka, Tuomas, 2020, "Discrete Labor Supply: Empirical Evidence and Implications," Working Papers, VATT Institute for Economic Research, number 132.
• Richard V. Burkhauser & Kevin C. Corinth & James Elwell & Jeff Larrimore, 2020, "Evaluating the Success of President Johnson's War on Poverty: Revisiting the Historical Record Using a Full-Income Poverty Measure," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2020-011, Jan, DOI: 10.17016/FEDS.2020.011.
• Mariacristina De Nardi & Giulio Fella & Gonzalo Paz-Pardo, 2020, "Wage Risk and Government and Spousal Insurance," Opportunity and Inclusive Growth Institute Working Papers, Federal Reserve Bank of Minneapolis, number 44, Dec, DOI: 10.21034/iwp.44.
• Makoto Nakajima, 2020, "Capital Income Taxation with Housing," Working Papers, Federal Reserve Bank of Philadelphia, number 20-02, Jan, DOI: 10.21799/frbp.wp.2020.02.
• John Bailey Jones & Yue Li, 2020, "Social Security Reform with Heterogeneous Mortality," Working Paper, Federal Reserve Bank of Richmond, number 20-09, Jul, DOI: 10.21144/wp20-09.
• Abay, Kibrom A. & Ibrahim, Hosam & Breisinger, Clemens, 2020, "Food policies and obesity in low and middle income countries," MENA working papers, International Food Policy Research Institute (IFPRI), number 28.
• Julien Albertini & Arthur Poirier & Anthony Terriau, 2020, "The impact of EITC on education, labor market trajectories, and inequalities," Working Papers, Groupe d'Analyse et de Théorie Economique Lyon St-Etienne (GATE Lyon St-Etienne), Université de Lyon, number 2036.
• A. Akay & Olivier Bargain & H.X. Jara, 2020, "‘Fair’ welfare comparisons with heterogeneous tastes: subjective versus revealed preferences," Post-Print, HAL, number hal-03173625, DOI: 10.1007/s00355-019-01231-4.
• Hakan Selin & Laurent Simula, 2020, "Income shifting as income creation," Post-Print, HAL, number halshs-02390334, DOI: 10.1016/j.jpubeco.2019.104081.
• Thomas Blanchet & Lucas Chancel & Amory Gethin, 2020, "Why Is Europe More Equal Than the United States?," PSE Working Papers, HAL, number halshs-03022133, Sep.
• Thomas Blanchet & Lucas Chancel & Amory Gethin, 2020, "Why Is Europe More Equal Than the United States?," World Inequality Lab Working Papers, HAL, number halshs-03022133, Sep.
• David R. Agrawal. & Dirk Foremny & Clara Martinez-Toledano, 2020, "Paraísos Fiscales, Wealth Taxation, and Mobility," World Inequality Lab Working Papers, HAL, number halshs-03093674, Dec.
• Emmanuel Saez & Gabriel Zucman, 2020, "The Rise of Income and Wealth Inequality in America: Evidence from Distributional Macroeconomic Accounts," Working Papers, HAL, number halshs-03022110, Sep.
• Thomas Blanchet & Lucas Chancel & Amory Gethin, 2020, "Why Is Europe More Equal Than the United States?," Working Papers, HAL, number halshs-03022133, Sep.
• Julien Albertini & Arthur Poirier & Anthony Terriau, 2020, "The impact of EITC on education, labor market trajectories, and inequalities," Working Papers, HAL, number halshs-03082382.
• David R. Agrawal. & Dirk Foremny & Clara Martinez-Toledano, 2020, "Paraísos Fiscales, Wealth Taxation, and Mobility," Working Papers, HAL, number halshs-03093674, Dec.
• Waldenström, Daniel & Bastani, Spencer, 2020, "The Ability Gradient in Bunching," Working Paper Series, Research Institute of Industrial Economics, number 1333, Apr.
• Hansson, Åsa, 2020, "Have You Benefited from the Tax Reforms? The Distribution of Tax Payments in Sweden after Three Decades of Tax Changes," Working Paper Series, Research Institute of Industrial Economics, number 1375, Dec.
• Hansson, Åsa, 2020, "Have You Benefited From the Tax Reforms? The Distribution of Tax Payments in Sweden after Three Decades of Tax Changes," Working Papers, Lund University, Department of Economics, number 2020:25, Dec.
• Dmitry Kochergin & Natalia Pokrovskaia, 2020, "International Experience of Taxation of Crypto-assets," HSE Economic Journal, National Research University Higher School of Economics, volume 24, issue 1, pages 53-84.
• 森川, 正之, 2020, "新型コロナの影響と政策対応への認識 : 個人サーベイに基づく観察," SSPJ Discussion Paper Series, Service Sector Productivity in Japan: Determinants and Policies, Institute of Economic Research, Hitotsubashi University, number DP20-005, Jul.
• Jacob Bastian, 2020, "The EITC and Maternal Time Use: More Time Working and Less Time with Kids?," Working Papers, Human Capital and Economic Opportunity Working Group, number 2020-077, Oct.
• Davor Kunovac & Ivan Žilić, 2020, "Home sweet home: The effects of housing loan subsidies on the housing market in Croatia," Working Papers, The Croatian National Bank, Croatia, number 60, Oct.
• José Manuel Cordero & Carlos Díaz Caro & Francisco Pedraja Chaparro & Cristina Polo Fernández, 2020, "Tributos cedidos y eficiencia en la gestión tributaria de las Comunidades Autónomas," Hacienda Pública Española / Review of Public Economics, IEF, volume 232, issue 1, pages 75-112, March.
• Bruckmeier, Kerstin & Peichl, Andreas & Popp, Martin & Wiemers, Jürgen & Wollmershäuser, Timo, 2020, "Distributional Effects of Macroeconomic Shocks in Real-Time: A Novel Method Applied to the Covid-19 Crisis in Germany," IAB-Discussion Paper, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], number 202036, Dec.
• Bruckmeier, Kerstin & Peichl, Andreas & Popp, Martin & Wiemers, Jürgen & Wollmershäuser, Timo, 2020, "Covid-19-Krise: Für das Jahr 2020 ist mit keinem Anstieg der Einkommensungleichheit in Deutschland zu rechnen (Serie "Corona-Krise: Folgen für den Arbeitsmarkt")," IAB-Forum, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], volume 2020, issue 12|Dec, pages 1-10.01.
• Cain Polidano & Andrew Carter & Marc Chan & Abraham Chigavazira & Hang To & Justin Holland & Son Nguyen & Ha Vu & Roger Wilkins, 2020, "The ATO Longitudinal Information Files (ALife): A New Resource for Retirement Policy Research," Melbourne Institute Working Paper Series, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne, number wp2020n04, Apr.
• David R. Agrawal & Dirk Foremny & Clara Martínez-Toledano, 2020, ""Paraísos fiscales", wealth taxation, and mobility," Working Papers, Institut d'Economia de Barcelona (IEB), number 2020/15.
• Britta Augsburg & Bet Caeyers & Sara Giunti & Bansi Malde & Susanna Smets, 2020, "Labelled Loans and Human Capital Investments," IFS Working Papers, Institute for Fiscal Studies, number W20/20, Jul.
• Alexandra Fotiou & Ms. Wenyi Shen & Susan Yang Shu-Chun, 2020, "The Fiscal State-Dependent Effects of Capital Income Tax Cuts," IMF Working Papers, International Monetary Fund, number 2020/071, May.
• Dietmar Fehr & Daniel Müller & Marcel Preuss, 2020, "Social Mobility Perceptions and Inequality Acceptance," Working Papers, Faculty of Economics and Statistics, Universität Innsbruck, number 2020-02, Feb.
• Edward N. Wofff, 2020, "Wealth taxation in the United States," Public Sector Economics, Institute of Public Finance, volume 44, issue 2, pages 153-178, DOI: 10.3326/pse.44.2.1.
• Michael Christl & Monika Koeppl-Turyna & Hanno Lorenz & Dénes Kucsera, 2020, "Redistribution within the tax-benefit system in Austria," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2020-02, Apr.
• Michael Christl & Andrea Papini & Alberto Tumino, 2020, "Heterogeneity in effective VAT rates across native and migrant households in France, Germany and Spain," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2020-09, Oct.
• Simone Pellegrino & Paolo M. Panteghini, 2020, "Le riforme dell’IRPEF: uno sguardo attraverso 45 anni di storia," Working papers, Società Italiana di Economia Pubblica, number 85, Jan.
• ISLAM Nizamul & DOORLEY Karina & FLOOD Lennart, 2020, "Making the switch from joint to individual taxation in Luxembourg. Cost, behavioural response and welfare effects," LISER Working Paper Series, Luxembourg Institute of Socio-Economic Research (LISER), number 2020-05, May.
• Burdin, Gabriel & De Rosa, Mauricio & Vigorito, Andrea & Vilá, Joan, 2020, "Was Falling Inequality in All Latin American Countries a Data-Driven Illusion? Income Distribution and Mobility Patterns in Uruguay 2009-2016," IZA Discussion Papers, IZA Network @ LISER, number 13070, Mar.
• Kaymak, Barıș & Leung, David & Poschke, Markus, 2020, "Accounting for Wealth Concentration in the US," IZA Discussion Papers, IZA Network @ LISER, number 13082, Mar.
• Choe, Chung & Oaxaca, Ronald L. & Renna, Francesco, 2020, "Income Taxation and Dual Job Labour Supply," IZA Discussion Papers, IZA Network @ LISER, number 13107, Mar.
• Bastani, Spencer & Waldenström, Daniel, 2020, "The Ability Gradient in Bunching," IZA Discussion Papers, IZA Network @ LISER, number 13141, Apr.
• Palacios, Robert & Robalino, David A., 2020, "Integrating Social Insurance and Social Assistance Programs for the Future World of Labor," IZA Discussion Papers, IZA Network @ LISER, number 13258, May.
• Apps, Patricia & Rees, Ray, 2020, "Inequality Measurement and Tax/Transfer Policy," IZA Discussion Papers, IZA Network @ LISER, number 13326, Jun.
• Schmid, Christian P. R. & Schreiner, Nicolas & Stutzer, Alois, 2020, "Transfer Payment Systems and Financial Distress: Insights from Health Insurance Premium Subsidies," IZA Discussion Papers, IZA Network @ LISER, number 13767, Oct.
• Gudgeon, Matthew & Trenkle, Simon, 2020, "The Speed of Earnings Responses to Taxation and the Role of Firm Labor Demand," IZA Discussion Papers, IZA Network @ LISER, number 13931, Dec.
• Castro, Juan Francisco & Velásquez, Daniel & Beltrán, Arlette & Yamada, Gustavo, 2020, "Spillovers and Long-Run Effects of Messages on Tax Compliance: Experimental Evidence from Peru," IZA Discussion Papers, IZA Network @ LISER, number 13974, Dec.
• Ulrich Glogowsky, 2020, "Behavioral Responses to Inheritance and Gift Taxation: Evidence from Germany," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2020-22, Oct.
• Filiz GÄ°RAY & Gizem ZEREN, 2020, "Tax Income Elasticity In Excise Taxes: Comparison Of Turkey And Oecd," JOURNAL OF LIFE ECONOMICS, Holistence Publications, volume 7, issue 3, pages .239-256, August, DOI: 10.15637/jlecon.7.018.
• Lukas Reiss & Philip Schuster, 2020, "Explaining the evolution of the Austrian implicit tax rate on labor from 1976 to 2016," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 47, issue 2, pages 303-341, May, DOI: 10.1007/s10663-018-9419-5.
• Jan Södersten, 2020, "Why the Norwegian shareholder income tax is neutral," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 1, pages 32-37, February, DOI: 10.1007/s10797-019-09544-x.
• Merike Kukk & Alari Paulus & Karsten Staehr, 2020, "Cheating in Europe: underreporting of self-employment income in comparative perspective," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 2, pages 363-390, April, DOI: 10.1007/s10797-019-09562-9.
• Kristoffer Berg & Thor O. Thoresen, 2020, "Problematic response margins in the estimation of the elasticity of taxable income," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 3, pages 721-752, June, DOI: 10.1007/s10797-019-09576-3.
• John Creedy & Norman Gemmell, 2020, "The elasticity of taxable income of individuals in couples," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 4, pages 931-950, August, DOI: 10.1007/s10797-019-09581-6.
• Nicole Bosch & Vincent Dekker & Kristina Strohmaier, 2020, "A data-driven procedure to determine the bunching window: an application to the Netherlands," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 4, pages 951-979, August, DOI: 10.1007/s10797-020-09590-w.
• Salvador Barrios & Flavia Coda Moscarola & Francesco Figari & Luca Gandullia, 2020, "Size and distributional pattern of pension-related tax expenditures in European countries," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 5, pages 1287-1320, October, DOI: 10.1007/s10797-019-09580-7.
• Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2020, "The effects of income taxation on entrepreneurial investment: A puzzle?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 6, pages 1321-1363, December, DOI: 10.1007/s10797-020-09606-5.
• José Alberto Molina, 2020, "Family and Entrepreneurship: New Empirical and Theoretical Results," Journal of Family and Economic Issues, Springer, volume 41, issue 1, pages 1-3, March, DOI: 10.1007/s10834-020-09667-y.
• Jose M. Cordero & Cristina Polo & Nickolaos G. Tzeremes, 2020, "Evaluating the efficiency of municipalities in the presence of unobserved heterogeneity," Journal of Productivity Analysis, Springer, volume 53, issue 3, pages 377-390, June, DOI: 10.1007/s11123-020-00579-5.
• Young Lee, 2020, "Competition in Corporate and Personal Income Tax: Evidence from 67 Developed and Developing Countries," Korean Economic Review, Korean Economic Association, volume 36, pages 101-133.
• Hideo Akabayashi, 2020, "The Statistical Association between Knowledge and Use of the Qualified Educational Fund Giving Trusts and Educational Expenditure for Children and their Academic Outcomes," Keio-IES Discussion Paper Series, Institute for Economics Studies, Keio University, number 2020-008, Mar.
• Tajudeen Adejare Adegbite, 2020, "An Investigation on the Influence of Taxation on Economic Growth in Nigeria," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 2, pages 12-20, June.
• George Casamatta, 2020, "Optimal bequests taxation in the steady state," Working Papers, Laboratoire Lieux, Identités, eSpaces et Activités (LISA), number 016, May.
• Manuel Schechtl, 2020, "Taxation of Families and “Families of Taxation”? Inequality Modification Between Family Types Across Welfare States," LIS Working papers, LIS Cross-National Data Center in Luxembourg, number 800, Aug.
• Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2020, "The effects of income taxation on entrepreneurial investment: A puzzle?," Munich Reprints in Economics, University of Munich, Department of Economics, number 84719.
• Yutao Han & Patrice Pieretti, 2020, "On tax competition, international migration, and occupational choice," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 20-07.
• Bernd Hayo & Sascha Mierzwa, 2020, "Stock Market Reactions to Legislated Tax Changes: Evidence from the United States, Germany, and the United Kingdom," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 202047.
• Ana Venâncio & Victor Barros & Clara Raposo, 2020, "Corporate taxes and high-quality entrepreneurship: evidence from a tax reform," GEE Papers, Gabinete de Estratégia e Estudos, Ministério da Economia, number 0140, Jan, revised Jan 2020.
• Salvador Barrios & Viginta Ivaškaitė-Tamošiūnė & Anamaria Maftei & Edlira Narazani & Janos Varga, 2020, "Progressive Tax Reforms in Flat Tax Countries," Eastern European Economics, Taylor & Francis Journals, volume 58, issue 2, pages 83-107, March, DOI: 10.1080/00128775.2019.1671201.
• Trine Engh Vattø, 2020, "Estimating the Elasticity of Taxable Income When Earnings Responses Are Sluggish," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 76, issue 4, pages 329-369, DOI: 10.1628/fa-2020-0012.
• Benjamin Bittschi & Sarah Borgloh & Berthold U. Wigger, 2020, "Philanthropy in a Secular Society," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 176, issue 4, pages 640-664, DOI: 10.1628/jite-2020-0038.
• Stefano Boscolo, 2020, "On the Horizontal Inequity Effect of the Erosion of the PIT Base: The Case of Italy," Department of Economics (DEMB), University of Modena and Reggio Emilia, Department of Economics "Marco Biagi", number 0176, Aug.
• Taro Ohno & Junpei Sakamaki & Daizo Kojima, 2020, "Factor decomposition of changes in the tax base for income tax," Discussion papers, Policy Research Institute, Ministry of Finance Japan, number ron331, Aug.
• Md. Main Uddin & Liang Choon Wang & Russell Smyth, 2020, "Do government-initiated energy comparison sites encourage consumer search and lower prices? Evidence from an online randomized controlled experiment in Australia," Monash Economics Working Papers, Monash University, Department of Economics, number 11-20, Dec.
• Jeff Larrimore & Jake Mortenson & David Splinter, 2020, "Presence and Persistence of Poverty in US Tax Data," NBER Chapters, National Bureau of Economic Research, Inc, "Measuring Distribution and Mobility of Income and Wealth".
• Bruce D. Meyer & Derek Wu & Grace Finley & Patrick Langetieg & Carla Medalia & Mark Payne & Alan Plumley, 2020, "The Accuracy of Tax Imputations: Estimating Tax Liabilities and Credits Using Linked Survey and Administrative Data," NBER Chapters, National Bureau of Economic Research, Inc, "Measuring Distribution and Mobility of Income and Wealth".
• Benjamin B. Lockwood & Afras Sial & Matthew Weinzierl, 2020, "Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 35".
• Louis Kaplow, 2020, "A Unified Perspective on Efficiency, Redistribution, and Public Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 26683, Jan.
• Stefanie Stantcheva, 2020, "Dynamic Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 26704, Jan.
• Diego Daruich & Raquel Fernández, 2020, "Universal Basic Income: A Dynamic Assessment," NBER Working Papers, National Bureau of Economic Research, Inc, number 27351, Jun.
• Elira Kuka & Na'ama Shenhav, 2020, "Long-Run Effects of Incentivizing Work After Childbirth," NBER Working Papers, National Bureau of Economic Research, Inc, number 27444, Jun.
• David Neumark & Katherine E. Williams, 2020, "Do State Earned Income Tax Credits Increase Participation in the Federal EITC?," NBER Working Papers, National Bureau of Economic Research, Inc, number 27626, Jul.
• Stefanie Stantcheva, 2020, "Understanding Tax Policy: How Do People Reason?," NBER Working Papers, National Bureau of Economic Research, Inc, number 27699, Aug.

2019

• Norbert Gyurián & Ádám Szobi & Nikoleta Nagyová, 2019, "Comparison Of The Conditions Of Taxation On Labor In Hungary And The Slovak Republic," CBU International Conference Proceedings, ISE Research Institute, volume 7, issue 0, pages 118-123, September, DOI: 10.12955/cbup.v7.1350.
• Norbert Gyurián & Ádám Szobi & Angelika Kútna & Dániel Halasi, 2019, "Income Taxation Regimes For Private Entrepreneurs In Hungary And The Slovak Republic," CBU International Conference Proceedings, ISE Research Institute, volume 7, issue 0, pages 124-129, September, DOI: 10.12955/cbup.v7.1351.
• Chung Tran & Nabeeh Zakariyya, 2019, "Tax Progressivity in Australia: Facts, Measurements and Estimates," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 2019-667, Mar.
• Peter H. Egger & Sergey Nigai & Nora M. Strecker, 2019, "The Taxing Deed of Globalization," American Economic Review, American Economic Association, volume 109, issue 2, pages 353-390, February.
• Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2019, "Tax Evasion and Inequality," American Economic Review, American Economic Association, volume 109, issue 6, pages 2073-2103, June.
• Carsten Jentsch & Kurt G. Lunsford, 2019, "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States: Comment," American Economic Review, American Economic Association, volume 109, issue 7, pages 2655-2678, July.
• Karel Mertens & Morten O. Ravn, 2019, "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States: Reply," American Economic Review, American Economic Association, volume 109, issue 7, pages 2679-2691, July.
• Marika Cabral & Neale Mahoney, 2019, "Externalities and Taxation of Supplemental Insurance: A Study of Medicare and Medigap," American Economic Journal: Applied Economics, American Economic Association, volume 11, issue 2, pages 37-73, April.
• Marek Kapička & Julian Neira, 2019, "Optimal Taxation with Risky Human Capital," American Economic Journal: Macroeconomics, American Economic Association, volume 11, issue 4, pages 271-309, October.
• Kevin Milligan & Michael Smart, 2019, "An Estimable Model of Income Redistribution in a Federation: Musgrave Meets Oates," American Economic Journal: Economic Policy, American Economic Association, volume 11, issue 1, pages 406-434, February.
• Raphaël Parchet, 2019, "Are Local Tax Rates Strategic Complements or Strategic Substitutes?," American Economic Journal: Economic Policy, American Economic Association, volume 11, issue 2, pages 189-224, May.
• Jeffrey R. Campbell & Zvi Hercowitz, 2019, "Liquidity Constraints of the Middle Class," American Economic Journal: Economic Policy, American Economic Association, volume 11, issue 3, pages 130-155, August.
• Jonathan A. Parker & Nicholas S. Souleles, 2019, "Reported Effects versus Revealed-Preference Estimates: Evidence from the Propensity to Spend Tax Rebates," American Economic Review: Insights, American Economic Association, volume 1, issue 3, pages 273-290, December.
• d'Andria, Diego & DeBacker, Jason & Evans, Richard W. & Pycroft, Jonathan & Zachlod-Jelec, Magdalena, 2019, "Micro-founded tax policy effects in a heterogeneous-agent macro-model," Conference papers, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project, number 333053.
• Cosmina-ȘTefania Chiricu, 2019, "The Analysis Of The Economic Impact Of Vat On The Economic Growth In Southern Europe," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 24, pages 47-56, December.
• Laila Ait Bihi Ouali, 2019, "Top Income Tax Evasion and Redistribution Preferences: Evidence from the Panama Papers," AMSE Working Papers, Aix-Marseille School of Economics, France, number 1901, Jan.
• Gancho Ganchev & Stojan Tanchev, 2019, "Why Post-Communist Countries Choose the Flat Tax: A Comparative Welfare Approach," Acta Oeconomica, Akadémiai Kiadó, Hungary, volume 69, issue 1, pages 41-62, March.
• Tomasz Nowak, 2019, "Miedzynarodowe planowanie podatkowe z wykorzystaniem spólki prawa luksemburskiego," International Economics, University of Lodz, Faculty of Economics and Sociology, issue 27, pages 168-186, September, DOI: 10.18778/2082-4440.27.02.
• Maitreesh Ghatak & François Maniquet, 2019, "Universal Basic Income: Some Theoretical Aspects," Annual Review of Economics, Annual Reviews, volume 11, issue 1, pages 895-928, August, DOI: 10.1146/annurev-economics-080218-03.
• Paolo Brunori & Maria Luisa Maitino & Letizia Ravagli & Nicola Sciclone, 2019, "The French do it better. The distributive effect of introducing French family fiscal policies in Italy," SERIES, Dipartimento di Economia e Finanza - Università degli Studi di Bari "Aldo Moro", number 04-2019, Oct, revised Oct 2019.
• Valentyna Kutsyk & Leonid Ostapenko & Denys Pudryk, 2019, "Development Of Procedures For Ensuring The Repayment Of Tax Debt As A Guarantee Of The Formation Of An Investment Climate," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 5, issue 2, DOI: 10.30525/2256-0742/2019-5-2-86-89.
• Valentyna Martynenko, 2019, "Assessment Of Favourableness For The Tax System Of Ukraine In The International Context," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 5, issue 2, DOI: 10.30525/2256-0742/2019-5-2-124-130.
• Tetiana Plakhtii & Lidiia Fedoryshyna & Olena Tomchuk, 2019, "Socio-Economic Component Of Preferential Taxation Of Individual Income," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 5, issue 2, DOI: 10.30525/2256-0742/2019-5-2-171-175.
• Stoyan Tanchev, 2019, "Tax structure and economic growth: empirical evidence from Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 24-41,42-58.
• Martina Yakova, 2019, "Tax buoyancy of the EU-28 countries – a comparative analysis," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 59-73.
• Esteban García-Miralles & Nezih Guner & Roberto Ramos, 2019, "The Spanish personal income tax: facts and parametric estimates," Working Papers, Banco de España, number 1907, Jul.
• Miguel Almunia & David López-Rodríguez, 2019, "The elasticity of taxable income in Spain: 1999-2014," Working Papers, Banco de España, number 1924, Jul.
• Eric Bettinger & Michael Kremer & Maurice Kugler & Carlos Medina & Christian Posso & Juan E. Saavedra, 2019, "School Vouchers, Labor Markets and Vocational Education," Borradores de Economia, Banco de la Republica de Colombia, number 1087, Aug, DOI: 10.32468/be.1087.
• David Splinter, 2019, "Who Pays No Tax? The Declining Fraction Paying Income Taxes And Increasing Tax Progressivity," Contemporary Economic Policy, Western Economic Association International, volume 37, issue 3, pages 413-426, July, DOI: 10.1111/coep.12407.
• G. Dean Crader & Joseph H. Haslag, 2019, "Computing state average marginal income tax rates: An application to Missouri," Growth and Change, Wiley Blackwell, volume 50, issue 1, pages 424-445, March, DOI: 10.1111/grow.12278.
• Takeshi Miyazaki & Yukinobu Kitamura & Taro Ohno, 2019, "Income Tax Reforms and Redistribution by Age Group: Evidence From Japan," The Japanese Economic Review, Japanese Economic Association, volume 70, issue 1, pages 105-122, March, DOI: 10.1111/jere.12178.
• Renaud Bourlès & Michael T. Dorsch & Paul Maarek, 2019, "Income Taxation and the Diversity of Consumer Goods: A Political Economy Approach," Scandinavian Journal of Economics, Wiley Blackwell, volume 121, issue 3, pages 960-993, July, DOI: 10.1111/sjoe.12307.
• CRISTEA Loredana Andreea & ZETI Catalin, 2019, "Study On The Incidence Of Social Security Contributions On Employment And Unemployment, In The European Context," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 71, issue 2, pages 24-42, September.
• Anne Hannusch, 2019, "Taxing Families: The Impact of Child-related Transfers on Maternal Labor Supply," CRC TR 224 Discussion Paper Series, University of Bonn and University of Mannheim, Germany, number crctr224_2019_067v3, Aug, revised May 2025.
• Ho Christine, 2019, "Optimal Disability Insurance with Informal Child Care," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 19, issue 2, pages 1-42, April, DOI: 10.1515/bejeap-2018-0082.
• Di Nola Alessandro & Kocharkov Georgi & Vasilev Aleksandar, 2019, "Envelope wages, hidden production and labor productivity," The B.E. Journal of Macroeconomics, De Gruyter, volume 19, issue 2, pages 1-30, June, DOI: 10.1515/bejm-2018-0252.
• Allinger Hanjo, 2019, "Ehegattensplitting: Besteuerung nach Leistungsfähigkeit und Arbeitsanreizneutralität sind kein Widerspruch: Eine Replik zum Gutachten des wissenschaftlichen Beirats im Bundesfinanzministerium zur Reform der Besteuerung von Ehegatten," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, volume 70, issue 1, pages 188-214, December, DOI: 10.1515/ordo-2020-0010.
• Kiesewetter Dirk & Menzel Moritz & Tschinkl Dominik & Weikert Nathalie, 2019, "Die Förderung der individuellen Altersvorsorge und kollektiven Alters­ver­sor­gung durch Steuervorteile," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 20, issue 4, pages 304-327, December, DOI: 10.1515/pwp-2019-0045.
• Alina - Georgeta AILINCA, 2019, "Progressivity Versus A Flat Tax Rate In Combating Social Inequality?," Contemporary Economy Journal, Constantin Brancoveanu University, volume 4, issue 3, pages 39-46.
• Michal Horvath & Zuzana Siebertova, 2019, "Employment Effects of Income Tax Reforms: Lessons from Slovakia," Working Papers, Council for Budget Responsibility, number Working Paper No. 3/2019, Nov.
• Congressional Budget Office, 2019, "Marginal Federal Tax Rates on Labor Income: 1962 to 2028," Reports, Congressional Budget Office, number 54911, Jan.
• Congressional Budget Office, 2019, "The Distribution of Household Income, 2016," Reports, Congressional Budget Office, number 55413, Jul.
• Congressional Budget Office, 2019, "Projected Changes in the Distribution of Household Income, 2016 to 2021," Reports, Congressional Budget Office, number 55941, Dec.
• Alex Laurin, 2019, "TFSAs: Time for a Tune-Up," e-briefs, C.D. Howe Institute, number 298, Dec.
• Michal Horváth & Zuzana Siebertová, 2019, "Employment Effects of Income Tax Reforms: Lessons from Slovakia," Discussion Papers, Central European Labour Studies Institute (CELSI), number 54, Nov.
• Andrea Ichino & Martin Olsson & Barbara Petrongolo & Peter Skogman Thoursie, 2019, "Economic incentives, home production and gender identity norms," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1626, Jun.
• Spencer Bastani & Thomas Giebe & Chizheng Miao, 2019, "Ethnicity and tax filing behavior," CESifo Working Paper Series, CESifo, number 7576.
• Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem & Mazhar Waseem, 2019, "Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan," CESifo Working Paper Series, CESifo, number 7731.
• Miguel Almunia & Irem Guceri & Ben Lockwood & Kimberley Ann Scharf & Benjamin Lockwood, 2019, "More Giving or More Givers? The Effects of Tax Incentives on Charitable Donations in the UK," CESifo Working Paper Series, CESifo, number 7820.
• Marius Brülhart & Jonathan Gruber & Matthias Krapf & Kurt Schmidheiny, 2019, "Behavioral Responses to Wealth Taxes: Evidence from Switzerland," CESifo Working Paper Series, CESifo, number 7908.
• Maximilian Joseph Blömer & Luisa Dörr & Clemens Fuest & Martin Mosler & Andreas Peichl & Niklas Potrafke, 2019, "Was bei einer Reform des Solidaritätszuschlags zu beachten ist," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 72, issue 16, August.
• Christina Fong & Panu Poutvaara, 2019, "Redistributive politics with target-specific beliefs," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 297.
• Martin Jacob & Roni Michaely & Maximilian A. Müller, 2019, "Consumption Taxes and Corporate Investment," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 19-40, Aug.
• Esteban García-Miralles & Nezih Guner & Roberto Ramos, 2019, "The Spanish Personal Income Tax: Facts and Parametric Estimates," Working Papers, CEMFI, number wp2019_1904, Mar.
• Centro de Investigaciones para el Desarrollo, 2019, "El bicentenario: una mirada entre la historia económica y la economía política," Investigaciones y Productos CID, Universidad Nacional de Colombia, FCE, CID, number 17344, Jul.
• Maitreesh Ghatak & François Maniquet, 2019, "Universal basic income: some theoretical aspects," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 3056, Jan.
• Nicole Bosch & Egbert Jongen & Wouter Leenders & Jan Möhlmann, 2019, "Non-Bunching at Kinks and Notches in Cash Transfers," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 401, Jun.
• Ghatak, Maitreesh & Maniquet, Francois, 2019, "Universal Basic Income: Some Theoretical Aspects," CEPR Discussion Papers, Centre for Economic Policy Research, number 13635, Mar.
• Stantcheva, Stefanie & Kleven, Henrik & Landais, Camille & Munoz, Mathilde, 2019, "Taxation and Migration: Evidence and Policy Implications," CEPR Discussion Papers, Centre for Economic Policy Research, number 13649, Apr.
• Ichino, Andrea & Olsson, Martin & Petrongolo, Barbara & Thoursie, Peter Skogman, 2019, "Economic incentives, childcare and gender identity norms," CEPR Discussion Papers, Centre for Economic Policy Research, number 13769, May.
• Almunia, Miguel & Lopez Rodriguez, David, 2019, "The Elasticity of Taxable Income in Spain: 1999-2014," CEPR Discussion Papers, Centre for Economic Policy Research, number 13876, Jul.
• Brülhart, Marius & Gruber, Jonathan & Krapf, Matthias & Schmidheiny, Kurt, 2019, "Behavioral Responses to Wealth Taxes: Evidence from Switzerland," CEPR Discussion Papers, Centre for Economic Policy Research, number 14054, Oct.
• Huizinga, Harry & Todtenhaupt, Maximilian & Voget, Johannes & Wagner, Wolf, 2019, "Taxation and the External Wealth of Nations: Evidence from Bilateral Portfolio Holdings," CEPR Discussion Papers, Centre for Economic Policy Research, number 14096, Nov.
• Richard Blundell & Monica Costa Dias & David Goll & Costas Meghir, 2019, "Wages, Experience and Training of Women over the Lifecycle," Cowles Foundation Discussion Papers, Cowles Foundation for Research in Economics, Yale University, number 2174, Apr.
• Richard Blundell & Monica Costa Dias & David Goll & Costas Meghir, 2019, "Wages, Experience and Training of Women over the Lifecycle," Cowles Foundation Discussion Papers, Cowles Foundation for Research in Economics, Yale University, number 2174R, Apr.
• Zeckhauser, Richard, 2019, "Strategic Sorting: The Role of Ordeals in Health Care," Working Paper Series, Harvard University, John F. Kennedy School of Government, number rwp19-023, Jun.
• Merike Kukk & Alari Paulus & Karsten Staehr, 2019, "Income underreporting by the self-employed in Europe: a cross-country comparative study," Bank of Estonia Working Papers, Bank of Estonia, number wp2018-04, Jan, revised 23 Jan 2019.
• Herrera, Ana María & Rangaraju, Sandeep Kumar, 2019, "The quantitative effects of tax foresight: Not all states are equal," Journal of Economic Dynamics and Control, Elsevier, volume 107, issue C, pages 1-1, DOI: 10.1016/j.jedc.2019.103726.
• Horváth, Michal & Senaj, Matúš & Siebertová, Zuzana & Švarda, Norbert & Valachyová, Jana, 2019, "The end of the flat tax experiment in Slovakia: An evaluation using behavioural microsimulation in a dynamic macroeconomic framework," Economic Modelling, Elsevier, volume 80, issue C, pages 171-184, DOI: 10.1016/j.econmod.2018.11.005.
• Duquette, Nicolas J., 2019, "Do share-of-income limits on tax-deductibility of charitable contributions affect giving?," Economics Letters, Elsevier, volume 174, issue C, pages 1-4, DOI: 10.1016/j.econlet.2018.10.009.
• Druedahl, Jeppe & Ejrnæs, Mette & Jørgensen, Thomas H., 2019, "Earmarked paternity leave and the relative income within couples," Economics Letters, Elsevier, volume 180, issue C, pages 85-88, DOI: 10.1016/j.econlet.2019.04.018.
• Gandullia, Luca, 2019, "The price elasticity of warm-glow giving," Economics Letters, Elsevier, volume 182, issue C, pages 30-32, DOI: 10.1016/j.econlet.2019.05.046.
• Blomquist, Sören & Simula, Laurent, 2019, "Marginal deadweight loss when the income tax is nonlinear," Journal of Econometrics, Elsevier, volume 211, issue 1, pages 47-60, DOI: 10.1016/j.jeconom.2018.12.005.
• Galuščák, Kamil & Kátay, Gábor, 2019, "Tax-benefit systems and differences in aggregate labour force participation: Comparative evidence from the Czech Republic and Hungary," Economic Systems, Elsevier, volume 43, issue 3, DOI: 10.1016/j.ecosys.2019.100701.
• Asimakopoulos, Panagiotis & Asimakopoulos, Stylianos, 2019, "Fiscal policy with banks and financial frictions," Journal of Financial Stability, Elsevier, volume 40, issue C, pages 94-109, DOI: 10.1016/j.jfs.2017.10.010.
• Nagel, Hanskje & Rosendahl Huber, Laura & Van Praag, Mirjam & Goslinga, Sjoerd, 2019, "The effect of a tax training program on tax compliance and business outcomes of starting entrepreneurs: Evidence from a field experiment," Journal of Business Venturing, Elsevier, volume 34, issue 2, pages 261-283, DOI: 10.1016/j.jbusvent.2018.10.006.
• Gerber, Anke & Nicklisch, Andreas & Voigt, Stefan, 2019, "The role of ignorance in the emergence of redistribution," Journal of Economic Behavior & Organization, Elsevier, volume 163, issue C, pages 239-261, DOI: 10.1016/j.jebo.2019.04.021.
• Prammer, Doris, 2019, "How does population ageing impact on personal income taxes and social security contributions?," The Journal of the Economics of Ageing, Elsevier, volume 14, issue C, DOI: 10.1016/j.jeoa.2018.12.005.
• Prifti, Ervin & Estruch, Elisenda & Daidone, Silvio & Davis, Benjamin, 2019, "How much is too much: Does the size of income support transfers affect labor supply?," Journal of Policy Modeling, Elsevier, volume 41, issue 1, pages 179-196, DOI: 10.1016/j.jpolmod.2018.08.005.
• Bosch, Nicole & de Boer, Henk-Wim, 2019, "Income and occupational choice responses of the self-employed to tax rate changes: Heterogeneity across reforms and income," Labour Economics, Elsevier, volume 58, issue C, pages 1-20, DOI: 10.1016/j.labeco.2019.02.005.
• Eckhoff Andresen, Martin & Havnes, Tarjei, 2019, "Child care, parental labor supply and tax revenue," Labour Economics, Elsevier, volume 61, issue C, DOI: 10.1016/j.labeco.2019.101762.
• Liu, Chang & Williams, Noah, 2019, "State-level implications of federal tax policies," Journal of Monetary Economics, Elsevier, volume 105, issue C, pages 74-90, DOI: 10.1016/j.jmoneco.2019.04.005.
• Dolls, Mathias & Doerrenberg, Philipp & Peichl, Andreas & Stichnoth, Holger, 2019, "Reprint of: Do retirement savings increase in response to information about retirement and expected pensions?," Journal of Public Economics, Elsevier, volume 171, issue C, pages 105-116, DOI: 10.1016/j.jpubeco.2019.03.006.
• Adam, Stuart & Phillips, David & Roantree, Barra, 2019, "35 years of reforms: A panel analysis of the incidence of, and employee and employer responses to, social security contributions in the UK," Journal of Public Economics, Elsevier, volume 171, issue C, pages 29-50, DOI: 10.1016/j.jpubeco.2018.05.010.
• Cascio, Elizabeth U. & Lewis, Ethan G., 2019, "Distributing the Green (Cards): Permanent residency and personal income taxes after the Immigration Reform and Control Act of 1986," Journal of Public Economics, Elsevier, volume 172, issue C, pages 135-150, DOI: 10.1016/j.jpubeco.2018.11.005.
• Søgaard, Jakob Egholt, 2019, "Labor supply and optimization frictions: Evidence from the Danish student labor market," Journal of Public Economics, Elsevier, volume 173, issue C, pages 125-138, DOI: 10.1016/j.jpubeco.2019.03.003.
• DeBacker, Jason & Heim, Bradley T. & Ramnath, Shanthi P. & Ross, Justin M., 2019, "The impact of state taxes on pass-through businesses: Evidence from the 2012 Kansas income tax reform," Journal of Public Economics, Elsevier, volume 174, issue C, pages 53-75, DOI: 10.1016/j.jpubeco.2019.03.008.
• Ohrn, Eric & Seegert, Nathan, 2019, "The impact of investor-level taxation on mergers and acquisitions," Journal of Public Economics, Elsevier, volume 177, issue C, pages 1-1, DOI: 10.1016/j.jpubeco.2019.06.006.
• Milovanska-Farrington, Stefani, 2019, "The effect of family welfare support on the likelihood of having another child and parents’ labor supply," Research in Economics, Elsevier, volume 73, issue 3, pages 243-263, DOI: 10.1016/j.rie.2019.07.005.
• Paetzold, Jörg, 2019, "Do commuting subsidies increase commuting distances? Evidence from a Regression Kink Design," Regional Science and Urban Economics, Elsevier, volume 75, issue C, pages 136-147, DOI: 10.1016/j.regsciurbeco.2019.02.004.
• Prifti, Ervin & Daidone, Silvio & Davis, Benjamin, 2019, "Causal pathways of the productive impacts of cash transfers: Experimental evidence from Lesotho," World Development, Elsevier, volume 115, issue C, pages 258-268, DOI: 10.1016/j.worlddev.2018.11.020.