Research classified by Journal of Economic Literature (JEL) codes

2019

• 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 Refo," 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, C.E.P.R. Discussion Papers, number 13635, Mar.
• Stantcheva, Stefanie & Kleven, Henrik & Landais, Camille & Munoz, Mathilde, 2019, "Taxation and Migration: Evidence and Policy Implications," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13649, Apr.
• Ichino, Andrea & Olsson, Martin & Petrongolo, Barbara & Thoursie, Peter Skogman, 2019, "Economic incentives, childcare and gender identity norms," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13769, May.
• Almunia, Miguel & Lopez Rodriguez, David, 2019, "The Elasticity of Taxable Income in Spain: 1999-2014," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13876, Jul.
• Brülhart, Marius & Gruber, Jonathan & Krapf, Matthias & Schmidheiny, Kurt, 2019, "Behavioral Responses to Wealth Taxes: Evidence from Switzerland," CEPR Discussion Papers, C.E.P.R. Discussion Papers, 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, C.E.P.R. Discussion Papers, 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.
• Richard J. Cebula & Christopher M. Duquette & G. Jason Jolley, 2019, "The impact of labor market freedom on state-level in-migration in the US," Journal of Entrepreneurship and Public Policy, Emerald Group Publishing Limited, volume 9, issue 1, pages 40-52, October, DOI: 10.1108/JEPP-07-2019-0062.
• IvaÅ¡kaitÄ—-TamoÅ¡iÅ«nÄ—, Viginta & Maftei, Anamaria & Varga, Janos & Barrios, Salvador & Narazani, Edlira, 2019, "Progressive tax reforms in flat tax countries," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM2/19, Mar.
• Leventi, Chrysa & Picos, Fidel, 2019, "The tax structure of an economy in crisis: Greece 2009-2017," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM21/19, Dec.
• Wojciech Balcerowicz & Anamaria Maftei & Janos Varga, 2019, "Labour Taxation in Romania: Revised, but not changed," European Economy - Economic Briefs, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 050, Sep.
• Guillaume Allegre & Hélène Périvier & Muriel Pucci, 2019, "Imposition des couples en France et statut marital : simulation de trois réformes du quotient conjugal," Documents de Travail de l'OFCE, Observatoire Francais des Conjonctures Economiques (OFCE), number 2019-05, Feb.
• Guillaume Allegre & Hélène Périvier & Muriel Pucci, 2019, "Imposition des couples en France et statut marital simulation de trios réformes du quotient conjugal," Documents de Travail de l'OFCE, Observatoire Francais des Conjonctures Economiques (OFCE), number 2019-13, Jul.
• Filippo Occhino, 2019, "The Macroeconomic Effects of the Tax Cuts and Jobs Act," Working Papers, Federal Reserve Bank of Cleveland, number 19-28, Dec, DOI: 10.26509/frbc-wp-201928.
• Eliane El Badaoui & Riccardo Magnani, 2020, "Tax Policies and Informality in South Africa," Post-Print, HAL, number hal-02124902, DOI: 10.1002/jid.3416.
• Renaud Bourlès & Michael Dorsch & Paul Maarek, 2019, "Income Taxation and the Diversity of Consumer Goods: A Political Economy Approach," Post-Print, HAL, number hal-02474671, Jul, DOI: 10.1111/sjoe.12307.
• Pascal Belan & Erwan Moussault, 2019, "Inheritance Taxation in a Model with Intergenerational Time Transfers," Post-Print, HAL, number hal-04271351, Dec, DOI: 10.1515/bejeap-2018-0367.
• Guillaume Allegre & Hélène Périvier & Muriel Pucci Porte, 2019, "Imposition des couples en France et statut marital : simulation de trois réformes du quotient conjugal," Sciences Po Economics Publications (main), HAL, number hal-03403186, Feb.
• Guillaume Allegre & Hélène Périvier & Muriel Pucci Porte, 2019, "Imposition des couples en France et statut marital : simulation de trois réformes du quotient familial," Sciences Po Economics Publications (main), HAL, number hal-03403189, Jul.
• Guillaume Allegre & Hélène Périvier & Muriel Pucci Porte, 2019, "Imposition des couples en France et statut marital : simulation de trois réformes du quotient conjugal," Working Papers, HAL, number hal-03403186, Feb.
• Guillaume Allegre & Hélène Périvier & Muriel Pucci Porte, 2019, "Imposition des couples en France et statut marital : simulation de trois réformes du quotient familial," Working Papers, HAL, number hal-03403189, Jul.
• Mathias André & Anne-Lise Biotteau, 2019, "Effets de moyen terme d’une hausse de TVA sur le niveau de vie et les inégalités : une approche par microsimulation," Working Papers, HAL, number hal-05401134, Feb.
• Laila Ait Bihi Ouali, 2019, "Top Income Tax Evasion and Redistribution Preferences: Evidence from the Panama Papers," Working Papers, HAL, number halshs-01978131, Jan.
• Escobar, Sebastian & Ohlsson, Henry & Selin, Håkan, 2019, "Taxes, frictions and asset shifting: when Swedes disinherited themselves," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2019:6, Mar.
• Ichino, Andrea & Olsson, Martin & Petrongolo, Barbara & Skogman Thoursie, Peter, 2019, "Economic incentives, home production and gender identity norms," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2019:11, May.
• Laun, Lisa, 2019, "In-work benefits across Europe," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2019:16, Jun.
• Ichino, Andrea & Olsson, Martin & Petrongolo, Barbara & Skogman Thoursie, Peter, 2019, "Economic Incentives, Childcare and Gender Identity Norms," Working Paper Series, Research Institute of Industrial Economics, number 1283, Jun, revised 04 May 2021.
• Gwaindepi, Abel, 2019, "Domestic revenue mobilization in Sub-Saharan Africa and Latin America: A comparative analysis since 1980," Lund Papers in Economic History, Lund University, Department of Economic History, number 209, Nov.
• Södersten, Jan, 2019, "Why the Norwegian Shareholder Income Tax is Neutral," Working Paper Series, Uppsala University, Department of Economics, number 2019:1, Jan.
• Damon Jones & Ioana Marinescu, 2019, "The Labor Market Impacts of Universal and Permanent Cash Transfers: Evidence from the Alaska Permanent Fund," Working Papers, Human Capital and Economic Opportunity Working Group, number 2019-013, Feb.
• Rafael Granell Pérez & Amadeo Fuenmayor Fernández, 2019, "Implementing a Negative Income Tax. Net Cost, Poverty and Inequality Effects," Hacienda Pública Española / Review of Public Economics, IEF, volume 228, issue 1, pages 83-108, March.
• Ross Hickey & Brad Minaker & A. Abigail Payne & Joanne Roberts & Justin Smith, 2019, "The Effect of Tax Price on Donations: Evidence from Canada," Melbourne Institute Working Paper Series, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne, number wp2019n08, Sep.
• Cristian Gonzalo Gamez Villegas & Jose de Jesus Moreno Neri, 2019, "The Need For A New Structure To The Regime Of Physical Persons With Professional Services La Necesidad De Una Nueva Estructura Al Regimen De Las Personas Fisicas Con Servicios Profesionales En Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, volume 7, issue 1, pages 41-54.
• Marcelo Varela & Jose Antonio Sanchez & Nicole Cerda Monge, 2019, "Progressive Reform Of Value Added Tax: An Investigation On Poverty And Inequality In Ecuador Reforma Impositiva Progresiva Al Iva: Analizando La Pobreza Y Desigualdad En El Ecuador," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 12, issue 1, pages 79-98.
• José María Durán-Cabré & Alejandro Esteller-Moré & Mariona Mas-Montserrat, 2019, "Behavioural responses to the (re)introduction of wealth taxes. Evidence from Spain," Working Papers, Institut d'Economia de Barcelona (IEB), number 2019/04.
• José María Durán-Cabré & Alejandro Esteller-Moré, 2019, "The long-run redistributive power of the net wealth tax," Working Papers, Institut d'Economia de Barcelona (IEB), number 2019/09.
• H Xavier Jara & Marcelo Varela, 2019, "Tax-benefit Microsimulation and Income Redistribution in Ecuador," International Journal of Microsimulation, International Microsimulation Association, volume 12, issue 1, pages 52-82.
• Linda Irene Llamas Rembao & Luis Huesca Reynoso & José Javier González, 2019, "Impact of Income Taxes on Wages. A Non Parametric Analysis of the Mexican Case," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, volume 14, issue 1, pages 79-94, Enero-Mar.
• Dirk-Hinnerk Fischer & Simona Ferraro, 2019, "A proposal for a simple average-based progressive taxation system," Public Sector Economics, Institute of Public Finance, volume 43, issue 2, pages 141-165, DOI: 10.3326/pse.43.2.2.
• Diego d'Andria & Jason DeBacker & Richard Evans & Jonathan Pycroft & Magdalena Zachlod-Jelec, 2019, "Micro-founded tax policy effects in a heterogenenous-agent macro-model," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2019-01, Apr.
• Chrysa Leventi & Fidel Picos, 2019, "The Tax Structure of an Economy in Crisis: Greece 2009-2017," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2019-03, Dec.
• Michael Christl & Silvia De Poli & Janos Vargas, 2019, "Reducing the income tax burden for households with children: An assessment of the child tax credit reform in Austria," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2019-09, Dec.
• Luigi Bernardi, 2019, "The Flat Tax: What Degree of Simplification Does It Imply?," Working papers, Società Italiana di Economia Pubblica, number 79, Sep.
• Jongen, Egbert L. W. & Stoel, Maaike, 2019, "The Elasticity of Taxable Labour Income in the Netherlands," IZA Discussion Papers, Institute of Labor Economics (IZA), number 12090, Jan.
• Gangopadhyaya, Anuj & Blavin, Fredric & Gates, Jason & Braga, Breno, 2019, "Credit Where It's Due: Investigating Pathways from EITC Expansion to Maternal Mental Health," IZA Discussion Papers, Institute of Labor Economics (IZA), number 12233, Mar.
• Bergolo, Marcelo & Burdin, Gabriel & De Rosa, Mauricio & Giaccobasso, Matias & Leites, Martin, 2019, "Tax Bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence from Uruguay," IZA Discussion Papers, Institute of Labor Economics (IZA), number 12286, Apr.
• Ichino, Andrea & Olsson, Martin & Petrongolo, Barbara & Thoursie, Peter Skogman, 2019, "Economic Incentives, Home Production and Gender Identity Norms," IZA Discussion Papers, Institute of Labor Economics (IZA), number 12391, May.
• Braga, Breno & Blavin, Fredric & Gangopadhyaya, Anuj, 2019, "The Long-Term Effects of Childhood Exposure to the Earned Income Tax Credit on Health Outcomes," IZA Discussion Papers, Institute of Labor Economics (IZA), number 12417, Jun.
• FitzRoy, Felix & Jin, Jim & Nolan, Michael A., 2019, "Higher Tax and Less Work: An Optimal Response to Relative Income Concern," IZA Discussion Papers, Institute of Labor Economics (IZA), number 12468, Jul.
• Lavetti, Kurt & DeLeire, Thomas & Ziebarth, Nicolas R., 2019, "How Do Low-Income Enrollees in the Affordable Care Act Marketplaces Respond to Cost-Sharing?," IZA Discussion Papers, Institute of Labor Economics (IZA), number 12731, Oct.
• Burkhauser, Richard V. & Corinth, Kevin & Elwell, James & Larrimore, Jeff, 2019, "Evaluating the Success of President Johnson's War on Poverty: Revisiting the Historical Record Using a Full-Income Poverty Measure," IZA Discussion Papers, Institute of Labor Economics (IZA), number 12855, Dec.
• Ugo Colombino, 2019, "Is unconditional basic income a viable alternative to other social welfare measures?," IZA World of Labor, Institute of Labor Economics (IZA), pages 128-128, March.
• Egbert L. W. Jongen & Maaike Stoel, 2019, "The Elasticity of Taxable Labour Income in the Netherlands," De Economist, Springer, volume 167, issue 4, pages 359-386, December, DOI: 10.1007/s10645-019-09349-7.
• Ben Groom & David Maddison Pr., 2019, "New Estimates of the Elasticity of Marginal Utility for the UK," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 72, issue 4, pages 1155-1182, April, DOI: 10.1007/s10640-018-0242-z.
• Joerg Paetzold, 2019, "How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 1, pages 167-197, February, DOI: 10.1007/s10797-018-9493-4.
• Peter G. Backus & Nicky L. Grant, 2019, "How sensitive is the average taxpayer to changes in the tax-price of giving?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 2, pages 317-356, April, DOI: 10.1007/s10797-018-9500-9.
• James R. Hines & Niklas Potrafke & Marina Riem & Christoph Schinke, 2019, "Inter vivos transfers of ownership in family firms," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 2, pages 225-256, April, DOI: 10.1007/s10797-018-9508-1.
• Enrico Rubolino & Daniel Waldenström, 2019, "Trends and gradients in top tax elasticities: cross-country evidence, 1900–2014," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 3, pages 457-485, June, DOI: 10.1007/s10797-018-9524-1.
• Samara R. Gunter, 2019, "Your biggest refund, guaranteed? Internet access, tax filing method, and reported tax liability," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 3, pages 536-570, June, DOI: 10.1007/s10797-018-9528-x.
• Silke Rünger & Rainer Niemann & Magdalena Haring, 2019, "Investor taxation, firm heterogeneity and capital structure choice," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 4, pages 719-757, August, DOI: 10.1007/s10797-019-09536-x.
• Janina Hundenborn & Ingrid Woolard & Jon Jellema, 2019, "The effect of top incomes on inequality in South Africa," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 5, pages 1018-1047, October, DOI: 10.1007/s10797-018-9529-9.
• Per Engström & Eskil Forsell & Johannes Hagen & Arnaldur Stefánsson, 2019, "Increasing the take-up of the housing allowance among Swedish pensioners: a field experiment," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 6, pages 1353-1382, December, DOI: 10.1007/s10797-019-09538-9.
• Nicole Bosch & Egbert Jongen & Wouter Leenders & Jan Möhlmann, 2019, "Non-bunching at kinks and notches in cash transfers in the Netherlands," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 6, pages 1329-1352, December, DOI: 10.1007/s10797-019-09555-8.
• Soichiro Tanaka & Masato Shikata, 2019, "The middle class in Japan, 1994-2009: Trends and characteristics," Keio-IES Discussion Paper Series, Institute for Economics Studies, Keio University, number 2019-001, Jan.
• Bernd Genser & Robert Holzmann, 2019, "National Pension Policy and Globalization: A New Approach to Strive for Efficient Portability and Equitable Taxation," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2019-04, Nov.
• Jakob Egholt S�gaard, 2019, "Labor Supply and Optimization Frictions: Evidence from the Danish Student Labor Market," CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI), number 19-01, Jan.
• Jeppe Druedahl & Mette Ejrn�s & Thomas H. J�rgensen, 2019, "Earmarked Paternity Leave And The Relative Income Within Couples," CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI), number 19-02, Apr.
• Riatu Mariatul Qibthiyyah, 2019, "Personal Income Tax Exemption and Labor Supply: A Preliminary Study," LPEM FEBUI Working Papers, LPEM, Faculty of Economics and Business, University of Indonesia, number 201939, revised 2019.
• Harald Lang & Armin-D. Riess, 2019, "Shadow wages in cost-benefit rules for project and policy analyses: estimates for OECD countries," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 19-05.
• Tomoki Ogasa, 2019, "Income Redistribution Effect of a Shift from Income Deduction to Tax Credit -Discrete Choice Model-Based Simulation Incorporating Labor Supply-," Discussion papers, Policy Research Institute, Ministry of Finance Japan, number ron313, Apr.
• Jonathan Meer & Benjamin A. Priday, 2019, "Tax Prices and Charitable Giving: Projected Changes in Donations under the 2017 Tax Cuts and Jobs Act," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 34".
• Anders Jensen, 2019, "Employment Structure and the Rise of the Modern Tax System," NBER Working Papers, National Bureau of Economic Research, Inc, number 25502, Jan.
• Hilary W. Hoynes & Jesse Rothstein, 2019, "Universal Basic Income in the US and Advanced Countries," NBER Working Papers, National Bureau of Economic Research, Inc, number 25538, Feb.
• Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem, 2019, "Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan," NBER Working Papers, National Bureau of Economic Research, Inc, number 25623, Feb.
• Henrik Kleven & Camille Landais & Mathilde Muñoz & Stefanie Stantcheva, 2019, "Taxation and Migration: Evidence and Policy Implications," NBER Working Papers, National Bureau of Economic Research, Inc, number 25740, Apr.
• Michael Gelman & Shachar Kariv & Matthew D. Shapiro & Dan Silverman, 2019, "Rational Illiquidity and Consumption: Theory and Evidence from Income Tax Withholding and Refunds," NBER Working Papers, National Bureau of Economic Research, Inc, number 25757, Apr.
• Richard J. Zeckhauser, 2019, "Strategic Sorting: The Role of Ordeals in Health Care," NBER Working Papers, National Bureau of Economic Research, Inc, number 26041, Jul.
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• James Elwell & Kevin Corinth & Richard V. Burkhauser, 2019, "Income Growth and its Distribution from Eisenhower to Obama: The Growing Importance of In-Kind Transfers (1959-2016)," NBER Working Papers, National Bureau of Economic Research, Inc, number 26439, Nov.
• Jonathan Meer & Benjamin A. Priday, 2019, "Tax Prices and Charitable Giving: Projected Changes in Donations Under the 2017 TCJA," NBER Working Papers, National Bureau of Economic Research, Inc, number 26452, Nov.
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• Richard V. Burkhauser & Kevin Corinth & James Elwell & Jeff Larrimore, 2019, "Evaluating the Success of President Johnson’s War on Poverty: Revisiting the Historical Record Using an Absolute Full-Income Poverty Measure," NBER Working Papers, National Bureau of Economic Research, Inc, number 26532, Dec.
• Edward N. Wolff, 2019, "Wealth Taxation in the United States," NBER Working Papers, National Bureau of Economic Research, Inc, number 26544, Dec.
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• M. André & A.-L. Biotteau, 2019, "Effets de moyen terme d’une hausse de TVA sur le niveau de vie et les inégalités : une approche par microsimulation," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number f1901-g2019-01.
• Anna Milanez & Barbara Bratta, 2019, "Taxation and the future of work: How tax systems influence choice of employment form," OECD Taxation Working Papers, OECD Publishing, number 41, Mar, DOI: 10.1787/20f7164a-en.
• Anna Milanez & Barbara Bratta, 2019, "Annex - Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form," OECD Taxation Working Papers, OECD Publishing, number 42, Mar, DOI: 10.1787/6b20cce5-en.
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• PETRIC Nicolae, 2019, "Fiscal Pressure In The Eu: An Econometric Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 189-199, December.
• Wolfgang Frimmel & Martin Halla & Jörg Paetzold, 2019, "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," Journal of the European Economic Association, European Economic Association, volume 17, issue 6, pages 1843-1880.
• Martin Jacob & Roni Michaely & Maximilian A Müller, 2019, "Consumption Taxes and Corporate Investment," The Review of Financial Studies, Society for Financial Studies, volume 32, issue 8, pages 3144-3182.
• Svraka, András, 2019, "The Effect of Labour Cost Reduction on Employment of Vulnerable Groups — Evaluation of the Hungarian Job Protection Act," Public Finance Quarterly, Corvinus University of Budapest, volume 64, issue 1, pages 72-92.
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• Bettinger, Eric & Kremer, Michael & Kugler, Maurice & Medina-Durango, Carlos Alberto & Posso-Suárez, Christian Manuel & Saavedra, Juan Esteban, 2019, "School Vouchers, Labor Markets and Vocational Education," Working papers, Red Investigadores de Economía, number 14, Aug.
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• Oscar Erixson & Henry Ohlsson, 2019, "Estate division: equal sharing, exchange motives, and Cinderella effects," Journal of Population Economics, Springer;European Society for Population Economics, volume 32, issue 4, pages 1437-1480, October, DOI: 10.1007/s00148-018-0727-7.
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  [Reforming Joint Taxation in Germany]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 99, issue 7, pages 494-496, July, DOI: 10.1007/s10273-019-2480-2.
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