Research classified by Journal of Economic Literature (JEL) codes

2019

• Huizinga, Harry & Todtenhaupt, Maximilian & Voget, Johannes & Wagner, W.B., 2019, "Taxation and the External Wealth of Nations : Evidence from Bilateral Portfolio Holdings," Discussion Paper, Tilburg University, Center for Economic Research, number 2019-029.
• Huizinga, Harry & Todtenhaupt, Maximilian & Voget, Johannes & Wagner, W.B., 2019, "Taxation and the External Wealth of Nations : Evidence from Bilateral Portfolio Holdings," Other publications TiSEM, Tilburg University, School of Economics and Management, number 98e2405a-8b3f-4c10-a47b-b.
• David Powell, 2019, "The Distortionary Effects of the Health Insurance Tax Exclusion," American Journal of Health Economics, MIT Press, volume 5, issue 4, pages 428-464, Fall.
• David R. Agrawal & Dirk Foremny, 2019, "Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms," The Review of Economics and Statistics, MIT Press, volume 101, issue 2, pages 214-232, May.
• James Alm, 2019, "Can Indonesia Reform Its Tax System? Problems And Options," Working Papers, Tulane University, Department of Economics, number 1906, Oct.
• David Powell, 2019, "The Distortionary Effects of the Health Insurance Tax Exclusion," American Journal of Health Economics, University of Chicago Press, volume 5, issue 4, pages 428-464, Fall.
• Hilary Hoynes & Mark Stabile, 2019, "How Do the US and Canadian Social Safety Nets Compare for Women and Children?," Journal of Labor Economics, University of Chicago Press, volume 37, issue S2, pages 253-288, DOI: 10.1086/703260.
• Michelle Hanlon & Jeffrey L. Hoopes & Joel Slemrod, 2019, "Tax Reform Made Me Do It!," Tax Policy and the Economy, University of Chicago Press, volume 33, issue 1, pages 33-80, DOI: 10.1086/703226.
• Marcelo Bergolo & Gabriel Burdin & Mauricio De Rosa & Matias Giaccobasso & Martín Leites, 2019, "Tax bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence From Uruguay," Documentos de Trabajo (working papers), Instituto de Economía - IECON, number 19-05, May.
• Gabriel Burdín & Mauricio de Rosa & Andrea Vigorito & Joan Vilá, 2019, "Was falling inequality in all Latin American countries a data-driven illusion? Income distribution and mobility patterns in Uruguay 2009-2016," Documentos de Trabajo (working papers), Instituto de Economía - IECON, number 19-30, Dec.
• Bütler, Monika & Stadelmann, Sabrina, 2019, "Building on pension: Second pillar wealth as a way to finance real estate?," Economics Working Paper Series, University of St. Gallen, School of Economics and Political Science, number 1913, Sep, revised Jan 2020.
• Francesco Andreoli & Mauro Mussini & Vincenzo Prete, 2019, "Urban poverty: Theory and evidence from American cities," Working Papers, University of Verona, Department of Economics, number 08/2019, Jun.
• Wojciuk Michał & Zegarowicz Łukasz, 2019, "Fiscal Instruments Supporting Families in Poland in the Years 2004-2017," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 15, issue 2, pages 63-72, June, DOI: 10.2478/fiqf-2019-0012.
• Ranđelović Saša & Žarković Rakić Jelena & Vladisavljević Marko & Vujić Sunčica, 2019, "Labour Supply and Inequality Effects of In-Work Benefits: Evidence from Serbia," Naše gospodarstvo/Our economy, Sciendo, volume 65, issue 3, pages 1-22, September, DOI: 10.2478/ngoe-2019-0010.
• Jagrič Timotej & Lešnik Tomaž & Grbenic Stefan O. & Jagrič Vita, 2019, "The Fulfilment of Tax Obligation in Case of Slovenian Tax Residents Working in Other Countries," Naše gospodarstvo/Our economy, Sciendo, volume 65, issue 4, pages 27-34, December, DOI: 10.2478/ngoe-2019-0017.
• Chirvi, Malte, 2019, "Arbeiten Frauen aufgrund des Ehegattensplittings weniger? Eine empirische Untersuchung für Deutschland," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 241.
• Chirvi, Malte & Schneider, Cornelius, 2019, "Stated preferences for capital taxation - tax design, misinformation and the role of partisanship," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 242.
• Schätzlein, Uwe, 2019, "Ehegattensplitting und negative Arbeitsanreize: Ein mikroökonomischer Ansatz zur Negation der steuerrechtlichen Relevanz," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 244.
• Thöne, Michael (Ed.), 2019, "Evaluierung von Steuervergünstigungen. Ergebnisüberblick, Evaluationsschema, Methoden
  [Evaluation of 33 tax benefits. Overview of results, evaluation scheme, methods]," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 28-0.
• Thöne, Michael (Ed.), 2019, "Evaluierung von Steuervergünstigungen. Evaluierungsgruppe A: Energie- und Stromsteuer
  [Evaluation of 33 tax benefits. EG A: Energy and electricity tax]," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 28-A.
• Thöne, Michael (Ed.), 2019, "Evaluierung von Steuervergünstigungen. Evaluierungsgruppe B: Kraftfahrzeugsteuer
  [Evaluation of 33 tax benefits. EC B: Vehicle tax]," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 28-B.
• Thöne, Michael (Ed.), 2019, "Evaluierung von Steuervergünstigungen. Evaluierungsgruppe C: Einkommensteuer – Gewerbliche Wirtschaft und Landwirtschaft
  [Evaluation of 33 tax benefits. EC C: ncome tax – Commerce and agriculture]," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 28-C.
• Thöne, Michael (Ed.), 2019, "Evaluierung von Steuervergünstigungen. Evaluierungsgruppe D: Einkommensteuer – Wohnungswesen und Städtebau
  [Evaluation of 33 tax benefits. EG D: Income tax – Housing and urban development]," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 28-D.
• Thöne, Michael (Ed.), 2019, "Evaluierung von Steuervergünstigungen. Evaluierungsgruppe E: Einkommensteuer – Mitarbeiterkapitalbeteiligung
  [Evaluation of 33 tax benefits. EC E: Income tax – Employee participation schemes]," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 28-E.
• Beznoska, Martin, 2019, "Do couples pool their income? Evidence from demand system estimation for Germany," Discussion Papers, Free University Berlin, School of Business & Economics, number 2019/3.
• Gutmann, David & Peters, Fabian, 2019, "Auch alte Schultern können breit sein! Die Einkommensteuer im Spiegel der nachgelagerten Besteuerung von Alterseinkünften," FZG Discussion Papers, University of Freiburg, Research Center for Generational Contracts (FZG), number 69.
• Onrubia Fernández, Jorge & Picos, Fidel & Rodado, María del Carmen, 2019, "Shifting tax burden to top income earners: What is the best way to reduce inequality?," Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel), number 2019-26.
• Schneider, Friedrich & Khan, Shabeer & Baharom Abdul Hamid & Khan, Abidullah, 2019, "Does the tax undermine the effect of remittances on shadow economy?," Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel), number 2019-67.
• Chaudhry, Ahmed & Mazhar, Ummad, 2019, "Political competition and economic policy: Empirical evidence from Pakistan," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), volume 13, pages 1-27, DOI: 10.5018/economics-ejournal.ja.2019-.
• Onrubia Fernández, Jorge & Picos, Fidel & Rodado, María del Carmen, 2019, "Shifting tax burden to top income earners: What is the best way to reduce inequality?," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), volume 13, pages 1-31, DOI: 10.5018/economics-ejournal.ja.2019-.
• Boss, Alfred, 2019, "Arbeitsanreize beim Bezug von Arbeitslosengeld II: Ein Reformvorschlag," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 2126.
• Barbieri Góes, Maria Cristina, 2019, "Personal income distribution and progressive taxation in a neo-Kaleckian model: Insights from the Italian case," IPE Working Papers, Berlin School of Economics and Law, Institute for International Political Economy (IPE), number 126/2019.
• Beznoska, Martin & Hentze, Tobias, 2019, "Die Grenzbelastung der Lohneinkommen im zeitlichen Vergleich: Berechnungen für verschiedene Einkommensgruppen," IW-Reports, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 21/2019.
• Tietz, Andreas, 2019, "Bodengebundene Einkommensteuern in einer strukturschwachen ländlichen Gemeinde," Thünen Reports, Johann Heinrich von Thünen Institute, Federal Research Institute for Rural Areas, Forestry and Fisheries, number 69, DOI: 10.3220/REP1557756881000.
• Beznoska, Martin, 2019, "Do Couples Pool Their Income?," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy, Verein für Socialpolitik / German Economic Association, number 203490.
• Jäger, Philipp & Giesecke, Matthias, 2019, "Pension Incentives and Labor Force Participation: Evidence from the Introduction of Universal Old-Age Assistance in the UK," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy, Verein für Socialpolitik / German Economic Association, number 203498.
• Brendler, Pavel & Abraham, Arpad & Carceles, Eva, 2019, "Corporate Tax Reforms With Policy Uncertainty," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy, Verein für Socialpolitik / German Economic Association, number 203619.
• Diederich, Johannes & Eckel, Catherine C. & Epperson, Raphael & Goeschl, Timo & Grossman, Philip J., 2019, "Subsidizing Quantity Donations: Matches, Rebates, and Discounts Compared," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy, Verein für Socialpolitik / German Economic Association, number 203650.

2018

• R. Lardeux, 2018, "Who Understands The French Income Tax? Bunching Where Tax Liabilities Start," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2018-04.
• Pierce O’Reilly, 2018, "Tax policies for inclusive growth in a changing world," OECD Taxation Working Papers, OECD Publishing, number 40, Dec, DOI: 10.1787/1fdafe21-en.
• Paulette Castel & Alexander Pick, 2018, "Increasing social insurance coverage in Viet Nam’s SMEs," OECD Development Policy Papers, OECD Publishing, number 13, Oct, DOI: 10.1787/ec14725e-en.
• Christophe André & Hyunjeong Hwang, 2018, "Tax reform to support growth and employment in Finland," OECD Economics Department Working Papers, OECD Publishing, number 1468, May, DOI: 10.1787/412834d3-en.
• Giampaolo Arachi & Michele G Giuranno & Paola Profeta, 2018, "Introduction to the Special Issue ‘Inequality and Public Policies’, CESifo Economic Studies 2018," CESifo Economic Studies, CESifo Group, volume 64, issue 3, pages 339-344.
• François Bourguignon, 2018, "World Changes in Inequality: an Overview of Facts, Causes, Consequences, and Policies1," CESifo Economic Studies, CESifo Group, volume 64, issue 3, pages 345-370.
• Matteo Assandri & Anna Maffioletti & Massimiliano Piacenza & Gilberto Turati, 2018, "Risk Attitudes and Preferences for Redistribution: New Evidence from the Lab," CESifo Economic Studies, CESifo Group, volume 64, issue 3, pages 489-515.
• Jang-Ting Guo & Alan Krause, 2018, "Changing social preferences and optimal redistributive taxation," Oxford Economic Papers, Oxford University Press, volume 70, issue 1, pages 73-92.
• Christian Gillitzer & Peer Ebbesen Skov, 2018, "The use of third-party information reporting for tax deductions: evidence and implications from charitable deductions in Denmark," Oxford Economic Papers, Oxford University Press, volume 70, issue 3, pages 892-916.
• Karel Mertens & José Luis Montiel Olea, 2018, "Marginal Tax Rates and Income: New Time Series Evidence," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 133, issue 4, pages 1803-1884.
• Alex Rees-Jones, 2018, "Quantifying Loss-Averse Tax Manipulation," The Review of Economic Studies, Review of Economic Studies Ltd, volume 85, issue 2, pages 1251-1278.
• John Muellbauer, 2018, "Housing, Debt and the Economy: a Tale of Two Countries," Economics Series Working Papers, University of Oxford, Department of Economics, number 855, Jul.
• Brito Gaona, Luis Felipe & Iglesias, Emma M., 2018, "Inversión privada, gasto publico e impuestos en la Unión Europea," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 26, issue 1, pages 3-24, Diciembre.
• Giday, András & Mádi, László, 2018, "Tax Burden on Labour Income in the Visegrád Region," Public Finance Quarterly, Corvinus University of Budapest, volume 63, issue 3, pages 376-401.
• Sokolovska, Olena, 2018, "Labor income taxation in open economies: current trends and options for reforms," MPRA Paper, University Library of Munich, Germany, number 86233, Mar.
• Stoian, Andreea & Vintila, Nicoleta & Tatu, Lucian & Miricescu, Emilian, 2018, "On the fairness and the redistributive effects of PIT in Central and Eastern European countries," MPRA Paper, University Library of Munich, Germany, number 86568, Mar.
• Jain, Varinder, 2018, "Powering India at Household Level: State Effort, Issues and Concerns," MPRA Paper, University Library of Munich, Germany, number 87170, Jun.
• Klößner, Stefan & Pfeifer, Gregor, 2018, "Synthesizing Cash for Clunkers: Stabilizing the Car Market, Hurting the Environment?," MPRA Paper, University Library of Munich, Germany, number 88175, Jul.
• Varga, Gergely & Nobilis, Benedek & Svraka, András, 2018, "Adóköteles jövedelmek rugalmassága – egy identifikációs kísérlet a családi adókedvezmény 2011-es bevezetése alapján
  [Elasticity of Taxable Income: An Experiment for Identification Based on the Intr," MPRA Paper, University Library of Munich, Germany, number 88229, Jul.
• Svraka, András, 2018, "The Effect of Labour Cost Reduction on Employment of Vulnerable Groups — Evaluation of the Hungarian Job Protection Act," MPRA Paper, University Library of Munich, Germany, number 88234, Aug.
• Ozili, Peterson, 2018, "Tax Evasion and Financial Instability," MPRA Paper, University Library of Munich, Germany, number 88430, Aug.
• Di Nola, Alessandro & Kocharkov, Georgi & Vasilev, Aleksandar, 2018, "Envelope Wages, Hidden Production and Labor Productivity," MPRA Paper, University Library of Munich, Germany, number 91945.
• Kakpo, Eliakim, 2018, "Tax reform, wages, and employment: Evidence from Ohio," MPRA Paper, University Library of Munich, Germany, number 94987, Aug.
• Tedds, Lindsay M. & Duff, David & Ramsay, Paul, 2018, "Medical Services Premimum Task Force: Tax Reform Proposals for the Province of British Columbia," MPRA Paper, University Library of Munich, Germany, number 96928, Apr.
• Joanna Rutecka-Gora & Jaroslav Vostatek & John A. Turner, 2018, "Extending pension coverage: Tax versus non-tax incentives," ACTA VSFS, University of Finance and Administration, volume 12, issue 2, pages 107-124.
• Jan Tecl, 2018, "Measurement of Labour Taxation," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2018, issue 1, pages 5-18, DOI: 10.18267/j.efaj.203.
• Lucie Kábelová & Ondřej Bayer, 2018, "Labour Taxation and its Effect on Employment Growth: Latest Estimations with Focus on the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2018, issue 2, pages 45-57, DOI: 10.18267/j.efaj.209.
• Marian Genčev & Denisa Musilová & Jan Široký, 2018, "Matematický model Giniho koeficientu a zhodnocení redistribuční funkce daňového systému České republiky
  [A Mathematical Model of the Gini Coefficient and Evaluation of the Redistribution Function o," Politická ekonomie, Prague University of Economics and Business, volume 2018, issue 6, pages 732-750, DOI: 10.18267/j.polek.1232.
• Alexander Bick & Bettina Brueggemann & Hannah Paule-Paludkiewicz & Nicola Fuchs-Schündeln, 2018, "Long-term Changes in Married Couples' Labor Supply and Taxes: Evidence from the US and Europe Since the 1980s," 2018 Meeting Papers, Society for Economic Dynamics, number 759.
• Nabila Saddaf & Shamiala Aslam, 2018, "An Ascertainment of Multidimensional Poverty among Households: Evidence from Attock District," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), volume 7, issue 1, pages 1-5, March.
• Farhad Taghizadeh-Hesary & Naoyuki Yoshino & Sayoko Shimizu, 2018, "The Impact of Monetary and Tax Policy on Income Inequality in Japan," ADBI Working Papers, Asian Development Bank Institute, number 837, Apr.
• Ahmad Mohammadi & Roonak Shariati, 2018, "Investigating the Contribution Of Between Group Inequality in Overall Inequality Using Maximum Between-Group Inequality Approach: Urban and Rural Areas of Iran," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 5, issue 2, pages 177-198.
• Rafael Agustín Meriño Betancourt, 2018, "Una opinión sobre la necesidad de reformar el Régimen Simplificado de Tributación en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 2, issue 1, pages 80-115.
• Adrián M. Manjón Álvarez, 2018, "Elasticidades tributarias dinámicas: evidencias a corto plazo y largo plazo en Bolivia (1990-2018)," Revista Latinoamericana de Desarrollo Economico, Carrera de Economía de la Universidad Católica Boliviana (UCB), issue 31, pages 100-134.
• Gerasimos T. Soldatos, 2018, "Multiplier–Accelerator Interaction in the Presence of an Underground Economy and Taxation," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, volume 12, issue 2, pages 244-256, May, DOI: 10.1177/0973801018757235.
• John Muellbauer, 2018, "Housing, Debt and the Economy: A Tale of Two Countries," National Institute Economic Review, National Institute of Economic and Social Research, volume 245, issue 1, pages 20-33, August.
• Christine Whitehead, 2018, "Housing Policy and the Changing Tenure Mix," National Institute Economic Review, National Institute of Economic and Social Research, volume 245, issue 1, pages 34-39, August.
• Salvador Barrios & Serena Fatica & Diego Martinez-Lopez & Gilles Mourre, 2018, "The Fiscal Effects of Work-related Tax Expenditures in Europe," Public Finance Review, , volume 46, issue 5, pages 793-820, September.
• Grzegorz Poniatowski & Mikhail Bonch-Osmolovskiy & José María Durán-Cabré & Alejandro Esteller-Moré & Adam Œmietanka, 2018, "Study and Reports on the VAT Gap in the EU-28 Member States: 2018 Final Report," CASE Reports, CASE-Center for Social and Economic Research, number 0496.
• Enric Tello & Marc Badia-Miró, 2018, "Land-use and rural inequality profiles in the province of Barcelona in mid-nineteenth century," Historia Agraria. Revista de Agricultura e Historia Rural, Sociedad Española de Historia Agraria, issue 76, pages 157-188, december.
• Robert McGee & Jovan Shopovski, 2018, "The Ethics of Tax Evasion: A Survey of Law and Economics Students in the Republic of Macedonia," International Journal of Economic Sciences, International Institute of Social and Economic Sciences, volume 7, issue 2, pages 57-69, November.
• Patrick Matussek, 2018, "Real Estate – An Alternative to Traditional Forms of Capital Allocation in the Era of Low Interest Rates in Poland? (Nieruchomosc – alternatywa dla tradycyjnych form alokacji kapitalu w dobie niskich ," Problemy Zarzadzania, University of Warsaw, Faculty of Management, volume 16, issue 72, pages 167-175.
• Hamed Ghiaie & Jean-François Rouillard, 2018, "Housing Taxation and Financial Intermediation," Cahiers de recherche, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, number 18-01, Jan, revised Nov 2018.
• Jie He & Jérôme Dupras & Thomas G. Poder, 2018, "Payment and Provision Consequentiality in Voluntary Contribution Mechanism: Single or Double “Knife-Edge” Evidence?," Cahiers de recherche, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, number 18-02, Jun.
• Hamed Ghiaie & Jean-François Rouillard, 2018, "Housing Tax Policy: Comment," Cahiers de recherche, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, number 18-06, Oct.
• İhsan Cemil DEMİR, 2018, "Mükellef Perspektifinden Vergi Tarifeleri: Türkiye Örneği," Sosyoekonomi Journal, Sosyoekonomi Society, issue 26(35).
• Gian Maria Tomat, 2018, "The elasticity of personal income: evidence from survey data," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 35, issue 2, pages 433-462, August, DOI: 10.1007/s40888-017-0083-1.
• Cinzia Di Novi & Anna Marenzi & Dino Rizzi, 2018, "Do healthcare tax credits help poor-health individuals on low incomes?," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), volume 19, issue 2, pages 293-307, March, DOI: 10.1007/s10198-017-0884-8.
• B. Svendsen & N. Grytten & L. Bø & H. Aarseth & T. Smedal & K-M. Myhr, 2018, "The economic impact of multiple sclerosis to the patients and their families in Norway," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), volume 19, issue 9, pages 1243-1257, December, DOI: 10.1007/s10198-018-0971-5.
• Francesco Bogliacino & Laura Jiménez Lozano & Daniel Reyes, 2018, "Socioeconomic stratification and stereotyping: lab-in-the-field evidence from Colombia," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), volume 65, issue 1, pages 77-118, March, DOI: 10.1007/s12232-017-0285-4.
• Naseer Ahmed Khan, 2018, "Fiscal Reforms for High Economic Growth: An Indian Perspective," India Studies in Business and Economics, Springer, chapter 0, in: Naseer Ahmed Khan, "Challenges and Issues in Indian Fiscal Federalism", DOI: 10.1007/978-981-10-6217-9_13.
• Hiroyuki Fujiwara & Yasutaka Ogawa, 2018, "Estimating Compensation of Employees Based on Taxation Data," The Japanese Economic Review, Springer, volume 69, issue 4, pages 394-413, December, DOI: 10.1111/jere.12158.
• Shun-ichiro Bessho, 2018, "Child Benefit, Tax Allowances and Behavioural Responses: The Case of Japanese Reform, 2010–2011," The Japanese Economic Review, Springer, volume 69, issue 4, pages 478-501, December, DOI: 10.1111/jere.12171.
• Marius Brülhart & Didier Dupertuis & Elodie Moreau, 2018, "Inheritance flows in Switzerland, 1911–2011," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, volume 154, issue 1, pages 1-13, December, DOI: 10.1186/s41937-017-0012-9.
• Lorenz J. Jarass, 2018, "Alle Sozialabgaben steuerlich berücksichtigen statt Solidaritätszuschlag abschaffen
  [Tax Deductibility of All Social Contributions Instead of Abolition of the Solidarity Surcharge]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 98, issue 2, pages 122-124, February, DOI: 10.1007/s10273-018-2251-5.
• Martin Beznoska & Tobias Hentze, 2018, "60 Jahre Einkommensteuertarif in Deutschland — Bestandsaufnahme und Handlungsempfehlungen
  [60 Years of the Personal Income Tax Rate in Germany: Appraisal and Recommendations]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 98, issue 8, pages 587-591, August, DOI: 10.1007/s10273-018-2335-2.
• Rolf Aaberge & Anthony B. Atkinson & Sebastian Königs, 2018, "From Classes to Copulas: Wages, capital, and top incomes," Discussion Papers, Statistics Norway, Research Department, number 876, Jun.
• Rolf Aaberge & Ugo Colombino, 2018, "Structural Labour Supply Models and Microsimulation," Discussion Papers, Statistics Norway, Research Department, number 877, Jun.
• Gennady Vasilievich Osipov & Vladimir Ivanovich Glotov & Svetlana Gennadievna Karepova, 2018, "Population in the shadow market: petty corruption and unpaid taxes," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 6, issue 2, pages 692-710, December, DOI: 10.9770/jesi.2018.6.2(16).
• Candon Johnson & Joshua Hall, 2018, "Do National Basketball Association players need higher salaries to play in high tax states? Evidence from free agents," Applied Economics Letters, Taylor & Francis Journals, volume 25, issue 5, pages 359-361, March, DOI: 10.1080/13504851.2017.1324194.
• European Commission, 2018, "Tax Policies in the European Union: 2018 Survey," Taxation Survey, Directorate General Taxation and Customs Union, European Commission, number 2018, Dec.
• European Commission, 2018, "Taxation trends in the European Union: 2018 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2018, Jul.
• Fatih Yilmaz & �smail Baydur, 2018, "VAT Treatment of the Financial Services: Implications for the Real Economy," Working Papers, Research and Monetary Policy Department, Central Bank of the Republic of Turkey, number 1815.
• German Cubas & Pedro Silos, 2018, "Social Insurance and Occupational Mobility," DETU Working Papers, Department of Economics, Temple University, number 1802, Feb.
• Mauri Kotamäki & Joonas Ollonqvist, 2018, "Financial Incentives to Work Decomposed: The Finnish Case," Discussion Papers, Aboa Centre for Economics, number 119, Oct.
• Elliott Isaac, 2018, "Suddenly Married: Joint Taxation And The Labor Supply Of Same-Sex Married Couples After U.S. v. Windsor," Working Papers, Tulane University, Department of Economics, number 1809, Nov.
• Elliott Isaac, 2018, "Marriage, Divorce, and Tax and Transfer Policy," Working Papers, Tulane University, Department of Economics, number 1810, Nov.
• Simone Pellegrino & Achille Vernizzi, 2018, "Decomposing the Redistributive Effect of Taxation to Reveal Axiom Violations," Working papers, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino, number 049, Mar.
• Florian Buhlmann & Benjamin Elsner & Andreas Peichl, 2018, "Tax Refunds and Income Manipulation Evidence from the EITC," Working Papers, Geary Institute, University College Dublin, number 201811, Jun.
• Florian Buhlmann & Benjamin Elsner & Andreas Peichl, 2018, "Tax Refunds and Income Manipulation - Evidence from the EITC," Working Papers, School of Economics, University College Dublin, number 201809, Jun.
• James Andreoni, 2018, "The Benefits and Costs of Donor-Advised Funds," Tax Policy and the Economy, University of Chicago Press, volume 32, issue 1, pages 1-44, DOI: 10.1086/697137.
• Philippe Gillig, 2018, "De quoi une « allocation universelle » est-elle la rémunération ?," Working Papers of BETA, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg, number 2018-06.
• Qinghai Li & Shi Li & Haiyuan Wan, 2018, "Top incomes in China: Data collection and the impact on income inequality," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2018-183.
• Janina Hundenborn & Ingrid Woolard & Jon Jellema, 2018, "The effect of top incomes on inequality in South Africa," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2018-90.
• Hilary W. Hoynes & Ankur J. Patel, 2018, "Effective Policy for Reducing Poverty and Inequality?: The Earned Income Tax Credit and the Distribution of Income," Journal of Human Resources, University of Wisconsin Press, volume 53, issue 4, pages 859-890.
• Martin Klein & Tobias Weirowski & Jana Windwehr, 2018, "Reversing Fertility Decline: Profiling German Regions," Rivista Internazionale di Scienze Sociali, Vita e Pensiero, Pubblicazioni dell'Universita' Cattolica del Sacro Cuore, volume 126, issue 1, pages 3-26.
• Wołowiec Tomasz, 2018, "Potential and Possible Ways of Harmonizing the Personal Income Taxation Process," Comparative Economic Research, Sciendo, volume 21, issue 3, pages 109-130, September, DOI: 10.2478/cer-2018-0022.
• Creedy, John & Gemmell, Norman, 2018, "The Elasticity of Taxable Income of Individuals in Couples," Working Paper Series, Victoria University of Wellington, Chair in Public Finance, number 20831.
• Alexander Krenek & Margit Schratzenstaller-Altzinger, 2018, "A European Net Wealth Tax," WIFO Working Papers, WIFO, number 561, Apr.
• Ralf Kronberger & Christoph Schmid, 2018, "Effects of the Austrian Income Tax Reform 2015/2016 on Private Consumption: Survey Findings," Department of Economics Working Papers, Vienna University of Economics and Business, Department of Economics, number wuwp275, Dec.
• Serena Fatica & Doris Prammer, 2018, "Housing and the Tax System: How Large Are the Distortions in the Euro Area?," Fiscal Studies, John Wiley & Sons, volume 39, issue 2, pages 299-342, June, DOI: 10.1111/1475-5890.12159.
• David R. Agrawal & Dirk Foremny, 2018, "Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms," Working Papers, Xarxa de Referència en Economia Aplicada (XREAP), number XREAP2018-9, Nov, revised Nov 2018.
• Alan Krause, 2018, "Locally Optimal Three-Bracket Piecewise Linear Income Taxation," Discussion Papers, Department of Economics, University of York, number 18/02, Feb.
• Ackermann, Hagen & Fochmann, Martin & Temme, Rebecca, 2018, "Behavioral responses to subsidies in risky investment decisions and the effectiveness of tax credits and grants," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 226.
• Eichfelder, Sebastian & Lau, Mona & Noth, Felix, 2018, "The impact of financial transaction taxes on stock markets: Short-run effects, long-run effects, and migration," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 228.
• Díaz-Caro, Carlos & Onrubia Fernández, Jorge, 2018, "How do taxable income responses to marginal tax rates differ by sex, marital status and age? Evidence from Spanish dual income tax," Economics Discussion Papers, Kiel Institute for the World Economy (IfW Kiel), number 2018-48.
• Díaz-Caro, Carlos & Onrubia, Jorge, 2018, "How do taxable income responses to marginal tax rates differ by sex, marital status and age? Evidence from Spanish dual income tax," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), volume 12, pages 1-25, DOI: 10.5018/economics-ejournal.ja.2018-.
• Di Nola, Alessandro & Kocharkov, Georgi & Scholl, Almuth & Tkhir, Anna-Mariia, 2018, "The Aggregate Consequences of Tax Evasion," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association, number 181514.
• Simixhiu, Amantia & Ziegler, Andreas, 2018, "On the relevance of income and behavioral factors for absolute and relative donations: A framed field experiment," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association, number 181600.
• Francesco Agostinelli & Giuseppe Sorrenti, 2018, "Money vs. time: family income, maternal labor supply, and child development," ECON - Working Papers, Department of Economics - University of Zurich, number 273, Jan, revised Feb 2021.
• Natália Stalmašeková & Jana Štofková & Tatiana Genzorová, 2018, "Comparison Of The Tax Burden Of A Selected Taxpayer Group In The Slovak And Czech Republics," CBU International Conference Proceedings, ISE Research Institute, volume 6, issue 0, pages 454-458, September, DOI: 10.12955/cbup.v6.1197.
• Juergen Jung & Chung Tran, 2018, "Optimal Progressive Income Taxation in a Bewley-Grossman Framework," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 2018-662, Jun.
• Kamila Sommer & Paul Sullivan, 2018, "Implications of US Tax Policy for House Prices, Rents, and Homeownership," American Economic Review, American Economic Association, volume 108, issue 2, pages 241-274, February.
• Alberto Alesina & Stefanie Stantcheva & Edoardo Teso, 2018, "Intergenerational Mobility and Preferences for Redistribution," American Economic Review, American Economic Association, volume 108, issue 2, pages 521-554, February.
• Daniel K. Fetter & Lee M. Lockwood, 2018, "Government Old-Age Support and Labor Supply: Evidence from the Old Age Assistance Program," American Economic Review, American Economic Association, volume 108, issue 8, pages 2174-2211, August.
• Tatyana Deryugina & Laura Kawano & Steven Levitt, 2018, "The Economic Impact of Hurricane Katrina on Its Victims: Evidence from Individual Tax Returns," American Economic Journal: Applied Economics, American Economic Association, volume 10, issue 2, pages 202-233, April.
• Thomas Aronsson & Olof Johansson-Stenman, 2018, "Paternalism against Veblen: Optimal Taxation and Non-respected Preferences for Social Comparisons," American Economic Journal: Economic Policy, American Economic Association, volume 10, issue 1, pages 39-76, February.
• Day Manoli & Nicholas Turner, 2018, "Cash-on-Hand and College Enrollment: Evidence from Population Tax Data and the Earned Income Tax Credit," American Economic Journal: Economic Policy, American Economic Association, volume 10, issue 2, pages 242-271, May.
• Matthew Weinzierl, 2018, "Welfarism's Envy Problem Extends to Popular Judgments," AEA Papers and Proceedings, American Economic Association, volume 108, pages 28-32, May.
• Marcelo Bérgolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2018, "Misperceptions about Tax Audits," AEA Papers and Proceedings, American Economic Association, volume 108, pages 83-87, May.
• Hunt Allcott & Benjamin Lockwood & Dmitry Taubinsky, 2018, "Ramsey Strikes Back: Optimal Commodity Tax and Redistribution in the Presence of Salience Effects," AEA Papers and Proceedings, American Economic Association, volume 108, pages 88-92, May.
• Jacob Goldin & Daniel Reck, 2018, "Rationalizations and Mistakes: Optimal Policy with Normative Ambiguity," AEA Papers and Proceedings, American Economic Association, volume 108, pages 98-102, May.
• Marc Fleurbaey & François Maniquet, 2018, "Optimal Income Taxation Theory and Principles of Fairness," Journal of Economic Literature, American Economic Association, volume 56, issue 3, pages 1029-1079, September.
• Varga, Gergely & Nobilis, Benedek & Svraka, András, 2018, "Adóköteles jövedelmek rugalmassága – egy identifikációs kísérlet a családi adókedvezmény 2011-es bevezetése alapján
  [Elasticity of Taxable Income: An Experiment for Identification Based on the Intr," Taxation Working Papers, Ministry of Finance, Department of Tax Policy and International Taxation, number 3, Jul.
• Svraka, András, 2018, "The Effect of Labour Cost Reduction on Employment of Vulnerable Groups — Evaluation of the Hungarian Job Protection Act," Taxation Working Papers, Ministry of Finance, Department of Tax Policy and International Taxation, number 4, Aug.
• Natalia Selivanova & Liudmyla Tokarchuk & Oleg Chuvakov, 2018, "Analysis Of Taxation Burden In Ukraine In 2014–2016," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 3, DOI: 10.30525/2256-0742/2018-4-3-288-294.
• Halyna Rossikhina & Yuliia Svitlychna & Oksana Brusakova, 2018, "Local Taxes And Charges In Local Budgets' Income Generation," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 4, DOI: 10.30525/2256-0742/2018-4-4-291-294.
• Oleksandr Holovko & Tetyana Kaganovska & Galina RossÑ–hÑ–na, 2018, "Improving The Mechanism Of Collecting Certain Taxes In Ukraine As Measures For The European Modernization: Legal Aspect," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 5, DOI: 10.30525/2256-0742/2018-4-5-46-52.
• Stoyan Tanchev & Mariyan Terziev, 2018, "EU funds and economic growth in Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 72-83,84-94.
• Martina Yakova, 2018, "Analysis of the tax systems in the EU countries," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 93-112.
• Nicola Branzoli & Giovanna Messina & Elena Pisano & Giacomo Ricotti & Ernesto Zangari, 2018, "The taxation of savings: the Italian system and international comparison," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 464, Oct.
• Philippe Aghion & Ufuk Akcigit & Matthieu Lequien & Stefanie Stantcheva, 2018, "Tax Simplicity and Heterogeneous Learning," Working papers, Banque de France, number 665.
• Hee‐Seung Yang, 2018, "Social Security Dependent Benefits, Net Payroll Tax, And Married Women'S Labor Supply," Contemporary Economic Policy, Western Economic Association International, volume 36, issue 2, pages 381-393, April, DOI: 10.1111/coep.12250.
• Jing Guo & Marilyn Moon, 2018, "Lifetime Taxpayer Contributions And Benefits Of Medicare And Social Security," Contemporary Economic Policy, Western Economic Association International, volume 36, issue 3, pages 483-492, July, DOI: 10.1111/coep.12226.
• Julia Tanndal & Daniel Waldenström, 2018, "Does Financial Deregulation Boost Top Incomes? Evidence from the Big Bang," Economica, London School of Economics and Political Science, volume 85, issue 338, pages 232-265, April, DOI: 10.1111/ecca.12247.
• Vladimir Gimpelson & Daniel Treisman, 2018, "Misperceiving inequality," Economics and Politics, Wiley Blackwell, volume 30, issue 1, pages 27-54, March, DOI: 10.1111/ecpo.12103.
• Shun‐ichiro Bessho, 2018, "Child Benefit, Tax Allowances and Behavioural Responses: The Case of Japanese Reform, 2010–2011," The Japanese Economic Review, Japanese Economic Association, volume 69, issue 4, pages 478-501, December, DOI: 10.1111/jere.12171.
• Viera Papcunová & Dana Országhová & Radomíra Hornyák Gregáňová, 2018, "Evaluation of Tax Incomes of Municipalities in Conditions of the Slovak and Czech Republics," Acta Universitatis Bohemiae Meridionalis, University of South Bohemia in Ceske Budejovice, Faculty of Economics, volume 21, issue 2, pages 1-12, DOI: 10.1515/acta-2018-0003.
• Špeciánová Jitka, 2018, "Unconditional Basic Income in the Czech Republic: What Type of Taxes Could Fund It? A Theoretical Tax Analysis," Basic Income Studies, De Gruyter, volume 13, issue 1, pages 1-19, June, DOI: 10.1515/bis-2017-0024.
• Isabelle Benoteau & Olivier Meslin, 2018, "Fiscalité du capital et comportements des ménages : mise en perspective internationale," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 25-43.
• André Babeau, 2018, "Fiscalité immobilière des ménages : une réforme inachevée," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 45-59.
• Christian Pfister, 2018, "Fiscalité de l'épargne et choix de portefeuille des ménages français," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 61-75.
• Gilles Le Garrec & Vincent Touzé, 2018, "Prélèvement à la source de l’impôt sur le revenu et année de transition. Quel impact pour les finances publiques et l’équité intergénérationnelle ?," Revue d'économie politique, Dalloz, volume 128, issue 6, pages 1199-1234.
• Michal Horvath & Matus Senaj & Zuzana Siebertova & Norbert Svarda & Jana Valachyova, 2018, "Evaluating the Aggregate Effects of Tax and Benefit Reforms," Working Papers, Council for Budget Responsibility, number Working Paper No. 1/2018, Apr.
• Congressional Budget Office, 2018, "The Distribution of Household Income, 2014," Reports, Congressional Budget Office, number 53597, Mar.
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• Cullen, Julie Berry & Turner, Nicholas & Washington, Ebonya L, 2018, "Political Alignment, Attitudes Toward Government and Tax Evasion," University of California at San Diego, Economics Working Paper Series, Department of Economics, UC San Diego, number qt3vr614rc, Feb.
• Cullen, Julie Berry & Turner, Nicholas & Washington, Ebonya, 2021, "Political Alignment, Attitudes Toward Government, and Tax Evasion," University of California at San Diego, Economics Working Paper Series, Department of Economics, UC San Diego, number qt6t47w08g, Aug.
• Norbert Švarda & Jana Valachyová & Matúš Senaj & Michal Horváth & Zuzana Siebertová, 2018, "The end of the flat tax experiment in Slovakia: An evaluation using behavioural microsimulation linked with a dynamic macroeconomic framework," Discussion Papers, Central European Labour Studies Institute (CELSI), number 50, Oct.
• Mathias Dolls & Philipp Dörrenberg & Andreas Peichl & Holger Stichnoth, 2018, "Do Retirement Savings Increase in Response to Information About Retirement and Expected Pensions?," CESifo Working Paper Series, CESifo, number 6842.
• Julie Berry Cullen & Nicholas Turner & Ebonya Washington, 2018, "Political Alignment, Attitudes Toward Government and Tax Evasion," CESifo Working Paper Series, CESifo, number 6905.
• Vidar Christiansen & Ray Rees, 2018, "Optimal Taxation in a Unionised Economy," CESifo Working Paper Series, CESifo, number 6954.
• Spencer Bastani & Daniel Waldenström, 2018, "How Should Capital be Taxed? Theory and Evidence from Sweden," CESifo Working Paper Series, CESifo, number 7004.
• David R. Agrawal & Dirk Foremny, 2018, "Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms," CESifo Working Paper Series, CESifo, number 7027.
• Mathias Dolls & Nils Wehrhöfer, 2018, "Attitudes towards Euro Area Reforms: Evidence from a Randomized Survey Experiment," CESifo Working Paper Series, CESifo, number 7141.
• Fabian Feger & Doina Radulescu & Doina Maria Radulescu, 2018, "Redistribution through Income Taxation and Public Utility Pricing in the Presence of Energy Efficiency Considerations," CESifo Working Paper Series, CESifo, number 7195.
• Pilar Rey del Castillo & Jaime Villanueva-Garcia, 2018, "Linking Tax Morale and Personal Income Tax in Spain," CESifo Working Paper Series, CESifo, number 7218.
• Johannes Hermle & Andreas Peichl, 2018, "Jointly Optimal Taxes for Different Types of Income," CESifo Working Paper Series, CESifo, number 7248.
• Thiess Büttner & Manuela Krause, 2018, "Fiscal Equalization as a Driver of Tax Increases: Empirical Evidence from Germany," CESifo Working Paper Series, CESifo, number 7260.
• Volker Meier, 2018, "Short-time Work Subsidies in a Matching Model," CESifo Working Paper Series, CESifo, number 7281.
• Uwe Thuemmel, 2018, "Optimal Taxation of Robots," CESifo Working Paper Series, CESifo, number 7317.
• Bernd Genser & Robert Holzmann, 2018, "Frontloaded Income Taxation of Old-Age Pensions: For Efficiency and Fairness in a World of International Labor Mobility," CESifo Working Paper Series, CESifo, number 7423.
• Mathias Dolls & Nils Wehrhofer, 2018, "Attitudes towards Euro Area Reforms: Evidence from a Randomized Survey Experiment," EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 11.
• Robin Boadway & Pierre Pestieau, 2018, "The Dubious Case for Annual Wealth Taxation," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 02, pages 03-07, August.
• Daniel Waldenström, 2018, "Inheritance and Wealth Taxation in Sweden," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 02, pages 08-12, August.
• Bertrand Garbinti & Jonathan Goupille-Lebret, 2018, "The Impact of Inheritance and Transfer Taxation on Economic Behaviours and Inequality: A Literature Review for France," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 02, pages 13-18, August.
• Marius Brülhart & Kurt Schmidheiny, 2018, "Marius Brülhart and Kurt Schmidheiny," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 02, pages 19-21, August.
• Clemens Fuest & Florian Neumeier & Michael Stimmelmayr & Daniel Stöhlker, 2018, "The Economic Effects of a Wealth Tax in Germany," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 02, pages 22-26, August.
• Martina Lawless & Donal Lynch, 2018, "Scenarios and Distributional Implications of a Household Wealth Tax in Ireland," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 02, pages 27-31, August.
• Massimo Bordignon & Angelo Stefano Baglioni, 2018, "The Future of Fiscal Policy in the Euro Area," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 02, pages 32-37, August.
• David R. Agrawal & Dirk Foremny, 2018, "Fiscal Decentralisation and Mobility: Evidence from Spain’s Income Tax System," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 02, pages 38-44, August.
• Marcus Drometer & Marco Frank & Maria Hofbauer Pérez & Carla Rhode & Sebastian Schworm & Tanja Stitteneder, 2018, "Wealth and Inheritance Taxation: An Overview and Country Comparison," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 02, pages 45-54, August.