Research classified by Journal of Economic Literature (JEL) codes

2018

• Christoph Spengel & Marcel Olbert & Kathrin Stutzenberger & Thomas Straubhaar & Johannes Becker & Joachim Englisch & Joachim Lang & Patrick Kompolsek & Michael Riedle & Martin Ruf, 2018, "US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 71, issue 04, pages 03-19, February.
• Dieter Dziadkowski, 2018, "Plädoyer für eine realitätsnahe Architektur des Einkommensteuertarifs," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 71, issue 11, pages 35-47, June.
• Petre BREZEANU & Ghiur RODICA & Silvia Paula TODOR, 2018, "The Impact Of Vat On The Economy In Relation To Other Taxes In South East Europe," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 4 (1/2018, pages 11-21, June.
• Pablo Adrian Garlati Bertoldi, 2018, "Payroll Taxes, Social Security and Informality. The 2012 Tax Reform in Colombia," Vniversitas Económica, Universidad Javeriana - Bogotá, volume 0, issue 0, pages 1-33.
• Marc Fleurbaey & François Maniquet, 2018, "Optimal income taxation theory and principles of fairness," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2979, Jan.
• Boadway, Robin & Pestieau, Pierre, 2021, "The Dubious Case for Annual Wealth Taxation," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 3156, Jan.
• Zucman, Gabriel & Johannesen, Niels & Alstadsæter, Annette, 2018, "Tax Evasion and Inequality," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12781, Mar.
• Kanbur, Ravi, 2018, "On The Volume of Redistribution: Across Income Levels and Across Groups," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12816, Mar.
• Waldenstrom, Daniel & Bastani, Spencer, 2018, "How Should Capital Be Taxed? Theory and Evidence from Sweden," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12880, Apr.
• Stantcheva, Stefanie & Alesina, Alberto & Miano, Armando, 2022, "Immigration and Redistribution," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13035, Mar.
• Stantcheva, Stefanie & Akcigit, Ufuk & Grigsby, John & Nicholas, Tom, 2018, "Taxation and Innovation in the 20th Century," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13167, Oct.
• Fuchs-Schündeln, Nicola & Bick, Alexander & Brüggemann, Bettina & Paule-Paludkiewicz, Hannah, 2018, "Long-term Changes in Married Couples' Labor Supply and Taxes: Evidence from the US and Europe Since the 1980s," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13183, Sep.
• Muellbauer, John, 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 , pages 20-33, August.
• Nezha BOUSSELHAMI & Moustapha HAMZAOUI, 2018, "Moroccan tax potential: Econometric analysis through the tax effort," Turkish Economic Review, EconSciences Journals, volume 5, issue 1, pages 22-32, March.
• Пепа Стойкова & Емилиян Тананеев & Жельо Желев, 2018, "Съвременни Аспекти На Данъчните Процеси И Контрол," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 25, issue 2 Year 20, pages 198-226.
• Stefan Bach & Peter Haan & Michelle Harnisch, 2018, "Progressive Sozialbeiträge können niedrige Einkommen entlasten," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 85, issue 13/14, pages 277-285.
• Corneo, Giacomo, 2018, "Time-poor, working, super-rich," European Economic Review, Elsevier, volume 101, issue C, pages 1-19, DOI: 10.1016/j.euroecorev.2017.09.009.
• Morini, Matteo & Pellegrino, Simone, 2018, "Personal income tax reforms: A genetic algorithm approach," European Journal of Operational Research, Elsevier, volume 264, issue 3, pages 994-1004, DOI: 10.1016/j.ejor.2016.07.059.
• Greene, David L. & Welch, Jilleah G., 2018, "Impacts of fuel economy improvements on the distribution of income in the U.S," Energy Policy, Elsevier, volume 122, issue C, pages 528-541, DOI: 10.1016/j.enpol.2018.08.005.
• Artigot, Mireia & Ganuza, Juan José & Gomez, Fernando & Penalva, Jose, 2018, "Product liability should reward firm transparency," International Review of Law and Economics, Elsevier, volume 56, issue C, pages 160-169, DOI: 10.1016/j.irle.2018.10.002.
• d’Andria, Diego, 2018, "Superstars and mediocrities: A solution based on personal income taxation," Journal of Economic Behavior & Organization, Elsevier, volume 149, issue C, pages 459-463, DOI: 10.1016/j.jebo.2018.01.011.
• Landoni, Mattia, 2018, "Tax distortions and bond issue pricing," Journal of Financial Economics, Elsevier, volume 129, issue 2, pages 382-393, DOI: 10.1016/j.jfineco.2018.05.005.
• Yokoyama, Izumi, 2018, "How the tax reform on the special exemption for spouse affected the work-hour distribution," Journal of the Japanese and International Economies, Elsevier, volume 49, issue C, pages 69-84, DOI: 10.1016/j.jjie.2018.04.002.
• Groot, Loek & van der Linde, Daan & Vincent, Charlotte, 2018, "Inequality of opportunity in the United Kingdom, 1991–2008," Journal of Policy Modeling, Elsevier, volume 40, issue 6, pages 1255-1271, DOI: 10.1016/j.jpolmod.2018.06.003.
• Abraham, Martin & Lorek, Kerstin & Richter, Friedemann & Wrede, Matthias, 2018, "Breaking the norms: When is evading inheritance taxes socially acceptable?," European Journal of Political Economy, Elsevier, volume 52, issue C, pages 85-102, DOI: 10.1016/j.ejpoleco.2017.05.003.
• Waseem, Mazhar, 2018, "Taxes, informality and income shifting: Evidence from a recent Pakistani tax reform," Journal of Public Economics, Elsevier, volume 157, issue C, pages 41-77, DOI: 10.1016/j.jpubeco.2017.11.003.
• Dolls, Mathias & Doerrenberg, Philipp & Peichl, Andreas & Stichnoth, Holger, 2018, "Do retirement savings increase in response to information about retirement and expected pensions?," Journal of Public Economics, Elsevier, volume 158, issue C, pages 168-179, DOI: 10.1016/j.jpubeco.2017.12.014.
• Meiselman, Ben S., 2018, "Ghostbusting in Detroit: Evidence on nonfilers from a controlled field experiment," Journal of Public Economics, Elsevier, volume 158, issue C, pages 180-193, DOI: 10.1016/j.jpubeco.2018.01.005.
• Jones, John Bailey & Li, Yue, 2018, "The effects of collecting income taxes on Social Security benefits," Journal of Public Economics, Elsevier, volume 159, issue C, pages 128-145, DOI: 10.1016/j.jpubeco.2018.01.004.
• Elinder, Mikael & Erixson, Oscar & Waldenström, Daniel, 2018, "Inheritance and wealth inequality: Evidence from population registers," Journal of Public Economics, Elsevier, volume 165, issue C, pages 17-30, DOI: 10.1016/j.jpubeco.2018.06.012.
• Vossler, Christian A. & Gilpatric, Scott M., 2018, "Endogenous audits, uncertainty, and taxpayer assistance services: Theory and experiments," Journal of Public Economics, Elsevier, volume 165, issue C, pages 217-229, DOI: 10.1016/j.jpubeco.2018.07.009.
• Schmidheiny, Kurt & Slotwinski, Michaela, 2018, "Tax-induced mobility: Evidence from a foreigners' tax scheme in Switzerland," Journal of Public Economics, Elsevier, volume 167, issue C, pages 293-324, DOI: 10.1016/j.jpubeco.2018.04.002.
• Groom, Ben & Maddison, David, 2018, "New estimates of the elasticity of marginal utility for the UK," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 87526, Mar.
• Whitehead, Christine, 2018, "Housing policy and the changing tenure mix," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 90172, Aug.
• James Alm & Daniel Teles, 2018, "State and federal tax policy toward nonprofit organizations," Chapters, Edward Elgar Publishing, chapter 19, in: Bruce A. Seaman & Dennis R. Young, "Handbook of Research on Nonprofit Economics and Management".
• Pascal Belan & Erwan Moussault, 2018, "Inheritance taxation in a model with intergenerational time transfers," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2018-05.
• Pascal Belan & Erwan Moussault & pascal.belan@u-cergy.fr, 2018, "Inheritance taxation with agents differing in altruism," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2018-14.
• Doorley, Karina & Callan, Tim & Savage, Michael, 2018, "Inequality in EU crisis countries. How effective were automatic stabilisers?," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM10/18, Apr.
• Estévez Schwarz, Diana & Sommer, Eric, 2018, "Smooth income tax schedules: derivation and consequences," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM11/18, May.
• Figari, Francesco & Barrios, Salvador & Coda Moscarola, Flavia & Gandullia, Luca, 2018, "Size and distributional pattern of pension-related tax expenditures in European countries," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM15/18, Oct.
• Bartels, Charlotte & Shupe, Cortnie, 2018, "Drivers of participation elasticities across Europe: gender or earner role within the household?," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM7/18, Mar.
• Farhad Taghizadeh-Hesary & Naoyuki Yoshino & Sayoko Shimizu, 2018, "The Impact of Monetary and Tax Policy on Income Inequality in Japan," Working Papers, eSocialSciences, number id:12820, Jun.
• 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 intergénérationelle ?," Documents de Travail de l'OFCE, Observatoire Francais des Conjonctures Economiques (OFCE), number 2018-20, May.
• Schade, Jens & Schlag, Bernhard, 2000, "Acceptability of Urban Transport Pricing," Research Reports, VATT Institute for Economic Research, number 72.
• Paukkeri, Tuuli, 2018, "Essays on public economics," Research Reports, VATT Institute for Economic Research, number P72.
• Hal Martin, 2018, "The Impact of the Tax Cuts and Jobs Act on Local Home Values," Working Papers (Old Series), Federal Reserve Bank of Cleveland, number 1806, May, DOI: 10.26509/frbc-wp-201806.
• Karel Mertens & Morten O. Ravn, 2018, "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States: Reply to Jentsch and Lunsford," Working Papers, Federal Reserve Bank of Dallas, number 1805, May, DOI: 10.24149/wp1805r1.
• Nicole Gorton & Gizem Koşar & Richard Peach, 2018, "How Will the New Tax Law Affectt Homeowners in High Tax States? It Depends," Liberty Street Economics, Federal Reserve Bank of New York, number 20180411, Apr.
• Olivier Armantier & John Conlon & Gizem Koşar & Wilbert Van der Klaauw, 2018, "Mixed Impacts of the Federal Tax Reform on Consumer Expectations," Liberty Street Economics, Federal Reserve Bank of New York, number 20180523, May.
• Yury M. Gorlin & Victor Y. Lyashok, 2018, "Tax Incentives in Russia and Other Countries: Critical Analysis," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 34-46, December, DOI: 10.31107/2075-1990-2018-6-34-46.
• François Bourguignon, 2018, "World Changes in Inequality: an Overview of Facts, Causes, Consequences, and Policies1," Post-Print, HAL, number hal-01784346, Sep, DOI: 10.1093/cesifo/ifx028.
• 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 ?," Post-Print, HAL, number hal-03444408, DOI: 10.3917/redp.286.1199.
• Bertrand Garbinti & Jonathan Goupille-Lebret, 2018, "The Impact of Inheritance and Transfer Taxation on Economic Behaviors and Inequality: a Literature Review for France," Post-Print, HAL, number halshs-01948146.
• François Bourguignon, 2018, "World Changes in Inequality: an Overview of Facts, Causes, Consequences, and Policies1," PSE-Ecole d'économie de Paris (Postprint), HAL, number hal-01784346, Sep, DOI: 10.1093/cesifo/ifx028.
• 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 ?," Sciences Po Economics Publications (main), HAL, number hal-03444408, DOI: 10.3917/redp.286.1199.
• Engström, Per & Nordblom, Katarina & Stefansson, Arnaldur, 2018, "Multiple Misbehaving:Loss Averse and Inattentive to Monetary Incentives," Working Papers in Economics, University of Gothenburg, Department of Economics, number 729, Apr.
• Lundberg, Jacob & Norell, John, 2018, "Taxes, benefits and labour force participation: A survey of the quasi-experimental literature," Ratio Working Papers, The Ratio Institute, number 313, Oct.
• Aronsson, Thomas & Jenderny, Katharina & Lanot, Gauthier, 2018, "Alternative parametric bunching estimators of the ETI," Umeå Economic Studies, Umeå University, Department of Economics, number 956, Jun.
• Liang, Che-Yuan, 2018, "Taxes and Household Labor Supply: Estimating Distributional Effects of Nonlinear Prices on Multidimensional Choice," Working Paper Series, Uppsala University, Department of Economics, number 2018:2, Feb.
• Blomquist, Sören & Newey, Whitney K, 2018, "The Kink and Notch Bunching Estimators Cannot Identify the Taxable Income Elasticity," Working Paper Series, Uppsala University, Department of Economics, number 2018:4, Mar.
• Engström, Per & Nordblom, Katarina & Stefánsson, Arnaldur, 2018, "Multiple Misbehaving: Loss Averse and Inattentive to Monetary Incentives," Working Paper Series, Uppsala University, Department of Economics, number 2018:8, May.
• Kitamura, Yukinobu, 2018, "Intergenerational Transfers and Inheritance Tax in Japan," Economic Review, Hitotsubashi University, volume 69, issue 3, pages 206-226, July, DOI: 10.15057/29369.
• 北村, 行伸 & Kitamura, Yukinobu, 2018, "世代間資産移転と相続税, Intergenerational Transfers and Inheritance Tax in Japan," Discussion Paper Series, Institute of Economic Research, Hitotsubashi University, number 685, Oct.
• Francesco Agostinelli & Giuseppe Sorrenti, 2018, "Money vs. Time: Family Income, Maternal Labor Supply, and Child Development," Working Papers, Human Capital and Economic Opportunity Working Group, number 2018-017, Mar.
• Andriy Nikitishyn, 2018, "Influence of Trends in Demographic and Social Development on the Budgetary Fiscal Policy," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 104-113, March.
• Akinloye Akindayomi & Gideon T. Akinleye & Adeduro A. Ogunmakin, 2018, "Empirical Evidence On The Relationship Between Audit Probability And Internal Revenue Service Budget Levels," Accounting & Taxation, The Institute for Business and Finance Research, volume 10, issue 1, pages 1-21.
• Laidon Jonathan Saiza Vazquez & Jose de Jesus Moreno Neri, 2018, "Tax Exemption On Retired Income For Mexican Armed Forces: An Ongoing Controversy Controversia En La Exencion De Impuesto Sobre Pensiones De Personal De Las Fuerzas Armadas Mexicanas," Revista Global de Negocios, The Institute for Business and Finance Research, volume 6, issue 4, pages 11-24.
• David R. Agrawal & Dirk Foremny, 2018, "Relocation of the rich: migration in response to top tax rate changes from Spanish reforms," Working Papers, Institut d'Economia de Barcelona (IEB), number 2018/06.
• Mike Brewer & Monica Costa Dias & Jonathan Shaw, 2018, "The return to work and how it is taxed: a dynamic perspective," IFS Working Papers, Institute for Fiscal Studies, number W18/27, Oct.
• Rolf Aaberge & Ugo Colombino, 2018, "Structural Labour Supply Models and Microsimulation," International Journal of Microsimulation, International Microsimulation Association, volume 11, issue 1, pages 162-197.
• Ravi Kanbur, 2018, "On the volume of redistribution: Across income levels and across groups," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 462, Apr.
• Joël Hellier, 2018, "Globalization, income tax structure and the redistribution–progressivity tradeoff," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 464, Apr.
• Roberto Iacono & Marco Ranaldi, 2018, "Sources of Inequality in Italy," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 479, Oct.
• Diego d'Andria, 2018, "Superstars and mediocrities: a solution based on personal income taxation," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2018-01, Jan.
• Salvador Barrios & Viginta Ivaskaite-Tamosiune & Anamaria Maftei & Edlira Narazani & Janos Varga, 2018, "Progressive tax reforms in flat tax countries," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2018-02, Dec.
• Salvador Barrios & Flavia Coda Moscarola & Francesco Figari & Luca Gandullia, 2018, "Size and distributional pattern of pension-related tax expenditures in European countries," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2018-06, Nov.
• Amedeo Fossati, 2018, "L'opus di Mauro Fasiani," Working papers, Società Italiana di Economia Pubblica, number 68, Mar.
• Luigi Bernardi, 2018, "Sex working and taxation in European countries," Working papers, Società Italiana di Economia Pubblica, number 71, Jun.
• Sojourner, Aaron & Pacas, José, 2018, "The Relationship between Union Membership and Net Fiscal Impact," IZA Discussion Papers, Institute of Labor Economics (IZA), number 11310, Jan.
• Jones, Damon & Marinescu, Ioana E., 2018, "The Labor Market Impacts of Universal and Permanent Cash Transfers: Evidence from the Alaska Permanent Fund," IZA Discussion Papers, Institute of Labor Economics (IZA), number 11356, Feb.
• Bartels, Charlotte & Shupe, Cortnie, 2018, "Drivers of Participation Elasticities across Europe: Gender or Earner Role within the Household?," IZA Discussion Papers, Institute of Labor Economics (IZA), number 11359, Feb.
• Callan, Tim & Doorley, Karina & Savage, Michael, 2018, "Inequality in EU Crisis Countries: How Effective Were Automatic Stabilisers?," IZA Discussion Papers, Institute of Labor Economics (IZA), number 11439, Mar.
• Bastani, Spencer & Waldenström, Daniel, 2018, "How Should Capital Be Taxed? Theory and Evidence from Sweden," IZA Discussion Papers, Institute of Labor Economics (IZA), number 11475, Apr.
• Estévez Schwarz, Diana & Sommer, Eric, 2018, "Smooth Income Tax Schedules: Derivation and Consequences," IZA Discussion Papers, Institute of Labor Economics (IZA), number 11493, Apr.
• Bohne, Albrecht & Nimczik, Jan Sebastian, 2018, "Information Frictions and Learning Dynamics: Evidence from Tax Avoidance in Ecuador," IZA Discussion Papers, Institute of Labor Economics (IZA), number 11536, May.
• Aaberge, Rolf & Colombino, Ugo, 2018, "Structural Labour Supply Models and Microsimulation," IZA Discussion Papers, Institute of Labor Economics (IZA), number 11562, May.
• Andresen, Martin Eckhoff & Havnes, Tarjei, 2018, "Child Care, Parental Labor Supply and Tax Revenue," IZA Discussion Papers, Institute of Labor Economics (IZA), number 11576, May.
• Neisser, Carina, 2018, "The Elasticity of Taxable Income: A Meta-Regression Analysis," IZA Discussion Papers, Institute of Labor Economics (IZA), number 11958, Nov.
• Daniel Waldenström, 2018, "Inequality and the super-rich," Journal of Income Distribution, Ad libros publications inc., volume 25, issue 1, pages 1-14, March.
• Joseph Michael Newhard, 2018, "The effect of equalizing differences on tax-price: explaining patterns of political support across industries," Constitutional Political Economy, Springer, volume 29, issue 3, pages 281-302, September, DOI: 10.1007/s10602-017-9251-0.
• Daniel V. Gordon & Jean-François Wen, 2018, "Tax penalties on fluctuating incomes: estimates from longitudinal data," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 2, pages 430-457, April, DOI: 10.1007/s10797-017-9456-1.
• Callum Butler & Paul Calcott, 2018, "Optimal fringe benefit taxes: the implications of business use," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 3, pages 654-672, June, DOI: 10.1007/s10797-017-9469-9.
• Max Franks & David Klenert & Anselm Schultes & Kai Lessmann & Ottmar Edenhofer, 2018, "Is capital back? The role of land ownership and savings behavior," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 5, pages 1252-1276, October, DOI: 10.1007/s10797-018-9486-3.
• Patricia Apps & Ray Rees, 2018, "Optimal family taxation and income inequality," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 5, pages 1093-1128, October, DOI: 10.1007/s10797-018-9492-5.
• David Bradbury & Pierce O’Reilly, 2018, "Inclusive fiscal reform: ensuring fairness and transparency in the international tax system," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 6, pages 1434-1448, December, DOI: 10.1007/s10797-018-9507-2.
• Florian Buhlmann & Benjamin Elsner & Andreas Peichl, 2018, "Tax refunds and income manipulation: evidence from the EITC," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 6, pages 1490-1518, December, DOI: 10.1007/s10797-018-9510-7.
• Amadeo Fuenmayor & Rafael Granell & Mauro Mediavilla, 2018, "The effects of separate taxation on labor participation of married couples. An empirical analysis using propensity score," Review of Economics of the Household, Springer, volume 16, issue 2, pages 541-561, June, DOI: 10.1007/s11150-016-9345-x.
• Margaret Katherine McKeehan, 2018, "The EITC and the labor supply of adult dependents: direct effects and family income effects," Review of Economics of the Household, Springer, volume 16, issue 3, pages 791-807, September, DOI: 10.1007/s11150-017-9370-4.
• Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna-Mariia Tkhir, 2018, "The Aggregate Consequences of Tax Evasion," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2018-06, Jul.
• Dolls, Mathias & Dörrenberg, Philipp & Peichl, Andreas & Stichnoth, Holger, 2018, "Do retirement savings increase in response to information about retirement and expected pensions?," Munich Reprints in Economics, University of Munich, Department of Economics, number 62846.
• Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2018, "Tax refunds and income manipulation: evidence from the EITC," Munich Reprints in Economics, University of Munich, Department of Economics, number 62847.
• Steeve Marchand, 2018, "Who Benefits from Tax-Preferred Savings Accounts?," Cahiers de recherche, Chaire de recherche Industrielle Alliance sur les enjeux économiques des changements démographiques, number 1812.
• Assaf Razin & Efraim Sadka, 2018, "Migration-Induced Redistribution with and without Migrants' Voting," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 74, issue 1, pages 158-172, March, DOI: 10.1628/001522117X15105745052709.
• Felix Schmutz, 2018, "Income Underreporting by the Self-Employed in Switzerland: An International Comparison," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 74, issue 4, pages 481-534, December, DOI: 10.1628/fa-2018-0015.
• Martin Fochmann & Kristina Hemmerich, 2018, "Income Taxes and Risky Investment Decisions: An Experiment on Behavioral Tax Biases," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 174, issue 4, pages 651-688, December, DOI: 10.1628/jite-2018-0002.
• Eiji Tajika & Hiroyuki Yashio, 2018, "What needs to be done of personal income tax of Japan? A perspective for reform under deflation and aging population," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 14, issue 2, pages 217-244, March.
• Izumi Yokoyama & Naomi Kodama, 2018, "Women fs Labor Supply and Taxation?Analysis of the Current Situation Using Data?," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 14, issue 2, pages 267-300, March.
• Eiji Tajika & Hiroyuki Yashio, 2018, "New Developments in Small and Medium-sized Enterprise Income Tax Policy ?How to Address Income Shifting from Labor to Capital Income Tax Base?," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 14, issue 2, pages 301-324, March.
• Masakazu Kumakura & Daizo Kojima, 2018, "Japan’s Inequality and Redistribution: The Perspectives of Human Capital and Taxation/Social Insurance," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 14, issue 4, pages 663-690, July.
• Taro Ohno & Takahiro Kodama & Ryutaro Matsumoto, 2018, "Decomposition Approach on Changes in Redistributive Effects of Taxes and Social Insurance Premiums," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 14, issue 4, pages 777-802, July.
• Michelle Hanlon & Jeffrey L. Hoopes & Joel Slemrod, 2018, "Tax Reform Made Me Do It!," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 33".
• Daniel R. Feenberg & Clinton Tepper & Ivo Welch, 2018, "Are Interest Rates Really Low?," NBER Working Papers, National Bureau of Economic Research, Inc, number 24258, Jan.
• Damon Jones & Ioana Marinescu, 2018, "The Labor Market Impacts of Universal and Permanent Cash Transfers: Evidence from the Alaska Permanent Fund," NBER Working Papers, National Bureau of Economic Research, Inc, number 24312, Feb.
• Julie Berry Cullen & Nicholas Turner & Ebonya L. Washington, 2018, "Political Alignment, Attitudes Toward Government and Tax Evasion," NBER Working Papers, National Bureau of Economic Research, Inc, number 24323, Feb.
• Ioana Marinescu, 2018, "No Strings Attached: The Behavioral Effects of U.S. Unconditional Cash Transfer Programs," NBER Working Papers, National Bureau of Economic Research, Inc, number 24337, Feb.
• Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2018, "Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts," NBER Working Papers, National Bureau of Economic Research, Inc, number 24366, Mar.
• John Guyton & Kara Leibel & Dayanand S. Manoli & Ankur Patel & Mark Payne & Brenda Schafer, 2018, "The Effects of EITC Correspondence Audits on Low-Income Earners," NBER Working Papers, National Bureau of Economic Research, Inc, number 24465, Mar.
• Aspen Gorry & R. Glenn Hubbard & Aparna Mathur, 2018, "The Elasticity of Taxable Income in the Presence of Intertemporal Income Shifting," NBER Working Papers, National Bureau of Economic Research, Inc, number 24531, Apr.
• Elizabeth U. Cascio & Ethan G. Lewis, 2018, "Distributing the Green (Cards): Permanent Residency and Personal Income Taxes after the Immigration Reform and Control Act of 1986," NBER Working Papers, National Bureau of Economic Research, Inc, number 24872, Jul.
• Ufuk Akcigit & John Grigsby & Tom Nicholas & Stefanie Stantcheva, 2018, "Taxation and Innovation in the 20th Century," NBER Working Papers, National Bureau of Economic Research, Inc, number 24982, Sep.
• Alexander Bick & Bettina Brüggemann & Nicola Fuchs-Schündeln & Hannah Paule-Paludkiewicz, 2018, "Long-term Changes in Married Couples' Labor Supply and Taxes: Evidence from the US and Europe Since the 1980s," NBER Working Papers, National Bureau of Economic Research, Inc, number 24995, Sep.
• Michelle Hanlon & Jeffrey L. Hoopes & Joel Slemrod, 2018, "Tax Reform Made Me Do It!," NBER Working Papers, National Bureau of Economic Research, Inc, number 25283, Nov.
• Stoyan Tanchev & Martina Yakova, 2018, "The Choice Of Tax System And Relationship With Economic Growth (Panel Data Analysis Of A Eu Countries)," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, volume 14, issue 2, pages 54-71.
• Maja Mihelja Žaja & SaÅ¡a JakÅ¡ić & Karlo Å poljar, 2018, "Attitudes on regulatory framework of student employment: study upon a student population in Croatia before new legislation," Notitia - journal for economic, business and social issues, Notitia Ltd., volume 1, issue 4, pages 25-38, December.

2017

• Alžbeta Suhányiová & Ladislav Suhányi, 2017, "Selected Aspects Of Subsistence Minimum In Slovakia," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 470-475, September, DOI: 10.12955/cbup.v5.968.
• Chung Tran & Sebastian Wende, 2017, "On the Marginal Excess Burden of Taxation in an Overlapping Generations Model," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 2017-652, Sep.
• Samuel Lundstrom, 2017, "The Impact of Family Income on Child Achievement: Evidence from the Earned Income Tax Credit: Comment," American Economic Review, American Economic Association, volume 107, issue 2, pages 623-628, February.
• Gordon B. Dahl & Lance Lochner, 2017, "The Impact of Family Income on Child Achievement: Evidence from the Earned Income Tax Credit: Reply," American Economic Review, American Economic Association, volume 107, issue 2, pages 629-631, February.
• Alexander Bick & Nicola Fuchs-Schündeln, 2017, "Quantifying the Disincentive Effects of Joint Taxation on Married Women's Labor Supply," American Economic Review, American Economic Association, volume 107, issue 5, pages 100-104, May.
• Abebe Shimeles & Daniel Zerfu Gurara & Firew Woldeyes, 2017, "Taxman's Dilemma: Coercion or Persuasion? Evidence from a Randomized Field Experiment in Ethiopia," American Economic Review, American Economic Association, volume 107, issue 5, pages 420-424, May.
• John Guyton & Pat Langetieg & Day Manoli & Mark Payne & Brenda Schafer & Michael Sebastiani, 2017, "Reminders and Recidivism: Using Administrative Data to Characterize Nonfilers and Conduct EITC Outreach," American Economic Review, American Economic Association, volume 107, issue 5, pages 471-475, May.
• Enrico Moretti & Daniel J. Wilson, 2017, "The Effect of State Taxes on the Geographical Location of Top Earners: Evidence from Star Scientists," American Economic Review, American Economic Association, volume 107, issue 7, pages 1858-1903, July.
• Mark Hoekstra & Steven L. Puller & Jeremy West, 2017, "Cash for Corollas: When Stimulus Reduces Spending," American Economic Journal: Applied Economics, American Economic Association, volume 9, issue 3, pages 1-35, July.
• Shuhei Aoki & Makoto Nirei, 2017, "Zipf's Law, Pareto's Law, and the Evolution of Top Incomes in the United States," American Economic Journal: Macroeconomics, American Economic Association, volume 9, issue 3, pages 36-71, July.
• Nicholas Lawson, 2017, "Fiscal Externalities and Optimal Unemployment Insurance," American Economic Journal: Economic Policy, American Economic Association, volume 9, issue 4, pages 281-312, November.
• Shanthi P. Ramnath & Patricia K. Tong, 2017, "The Persistent Reduction in Poverty from Filing a Tax Return," American Economic Journal: Economic Policy, American Economic Association, volume 9, issue 4, pages 367-394, November.
• David Seim, 2017, "Behavioral Responses to Wealth Taxes: Evidence from Sweden," American Economic Journal: Economic Policy, American Economic Association, volume 9, issue 4, pages 395-421, November.
• Dorota Jegorow, 2017, "Tax deduction “1%” as a source of financing for the social economy in Poland: Retrospection and projection of the level of social involvement," Ekonomia Społeczna/Social Economy, Collegium of Economy and Public Administration, volume 1, pages 48-63, DOI: 10.15678/ES.2017.1.04.
• Nolan, Brian & Atkinson, Tony & Leventi, Chrysa & Sutherland, Holly & Tasseva, Iva, 2017, "Reducing Poverty and Inequality Through Tax-Benefit Reform and the Minimum Wage: The UK as a Case-Study," INET Oxford Working Papers, Institute for New Economic Thinking at the Oxford Martin School, University of Oxford, number 2017-04, Apr.
• Fabrizio Crespi & Danilo Valerio Mascia, 2017, "Introducing Individual Savings Accounts to sustain the development of Italian Smes," BANCARIA, Bancaria Editrice, volume 4, pages 61-69, April.
• Esteban García-Miralles, 2017, "The crucial role of social welfare criteria for optimal inheritance taxation," Working Papers, Banco de España, number 1706, Feb.
• Mario Alloza, 2017, "The Impact of Taxes on Income Mobility," Working Papers, Banco de España, number 1725, Jul.
• Candus, E. & Pfister, C. & Sédillot, F., 2017, "Où s’investit l’épargne des Français ?," Bulletin de la Banque de France, Banque de France, issue 214, pages 5-21.
• Émilie Candus & Christian Pfister & Franck Sédillot, 2017, "Where do French people invest their savings?," Quarterly selection of articles - Bulletin de la Banque de France, Banque de France, issue 48, pages 5-22, Winter.
• Arnau Juanmarti Mestres & Judit Vall-Castello & Sergi Jiménez-Martín, 2017, "Hiring subsidies for people with disabilities: Do they work?," Working Papers, Barcelona School of Economics, number 967, May.
• François Bourguignon, 2017, "World changes in inequality: an overview of facts, causes, consequences and policies," BIS Working Papers, Bank for International Settlements, number 654, Aug.
• Richard V. Burkhauser & Jeff Larrimore & Sean Lyons, 2017, "Measuring Health Insurance Benefits: The Case Of People With Disabilities," Contemporary Economic Policy, Western Economic Association International, volume 35, issue 3, pages 439-456, July.
• Andrew Ang & Richard C. Green & Francis A. Longstaff & Yuhang Xing, 2017, "Advance Refundings of Municipal Bonds," Journal of Finance, American Finance Association, volume 72, issue 4, pages 1645-1682, August.
• Robin Boadway & Zhen Song & Jean‐François Tremblay, 2017, "Optimal Income Taxation and Job Choice," Scandinavian Journal of Economics, Wiley Blackwell, volume 119, issue 4, pages 910-938, October, DOI: 10.1111/sjoe.12199.
• Oliver Hümbelin & Rudolf Farys, 2017, "Redistribution through taxes and deductions. A decomposition analysis with administrative tax data from Switzerland," University of Bern Social Sciences Working Papers, University of Bern, Department of Social Sciences, number 26, Jan.
• Graham Gudgin & Ken Coutts & Neil Gibson & Jordan Buchanan, 2017, "The Role of Gravity Models in Estimating the Economic Impact of Brexit," Working Papers, Centre for Business Research, University of Cambridge, number wp490, Jun.
• Hoekstra, Mark & Puller, Steven L & West, Jeremy, 2017, "Cash for Corollas: When Stimulus Reduces Spending," Santa Cruz Department of Economics, Working Paper Series, Department of Economics, UC Santa Cruz, number qt1bd3d2rm, Jul.
• Débora Freire Cardoso & Edson Paulo Domingues & Gustavo Britto, 2017, "Assimetrias na tributação da renda do trabalho e do capital : impactos de modificações na estrutura de tributação da renda de pessoa física no Brasil," Textos para Discussão Cedeplar-UFMG, Cedeplar, Universidade Federal de Minas Gerais, number 557, Jun.
• Kevin Spiritus & Robin Boadway, 2017, "The Optimal Taxation of Risky Capital Income: The Rate of Return Allowance," CESifo Working Paper Series, CESifo, number 6297.
• Sander Renes & Floris Zoutman, 2017, "As Easy as ABC? Multidimensional Screening in Public Finance," CESifo Working Paper Series, CESifo, number 6301.
• Håkan Selin & Laurent Simula, 2017, "Income Shifting as Income Creation? The Intensive vs. the Extensive Shifting Margins," CESifo Working Paper Series, CESifo, number 6510.
• Kunka Petkova & Alfons J. Weichenrieder & Alfons Weichenrieder, 2017, "Price and Quantity Effects of the German Real Estate Transfer Tax," CESifo Working Paper Series, CESifo, number 6538.
• Frank Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017, "How Do Entrepreneurial Portfolios Respond to Taxation?," CESifo Working Paper Series, CESifo, number 6558.
• Miguel Almunia & Benjamin Lockwood & Kimberley Ann Scharf, 2017, "More Giving or More Givers? The Effects of Tax Incentives on Charitable Donations in the UK," CESifo Working Paper Series, CESifo, number 6591.
• Elin Halvorsen & Thor Olav Thoresen, 2017, "Distributional Effects of the Wealth Tax under a Lifetime-Dynastic Income Concept," CESifo Working Paper Series, CESifo, number 6614.
• Marina Riem, 2017, "Essays on the Behavior of Firms and Politicians," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 73.
• Gabriel Felbermayr & Jasmin Katrin Gröschl & Thomas Steinwachs, 2016, "The trade effects of border controls," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 73.
• Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017, "The removal of the middle class bulge - models and costs," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 77.
• Clemens Fuest & Stefanie Gäbler & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017, "Reform of the income tax: the rate of the Federal State of Lower Saxony," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 82.
• Volker Meier, 2017, "Zur optimalen Höhe von Subventionen für Kinderbetreuung: Ist das Betreuungsgeld überflüssig?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 70, issue 04, pages 21-23, February.
• Florian Dorn & Clemens Fuest & Fabian Häring & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017, "Die Beseitigung des Mittelstandsbauchs – Reformoptionen zur Einkommensteuer und ihre fiskalischen Kosten," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 70, issue 09, pages 31-38, May.
• Johannes Becker & Joachim Englisch, 2017, "Trumps Steuerpläne," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 70, issue 12, pages 22-25, June.
• Florian Dorn & Stefanie Gäbler & Björn Kauder & Manuela Krause & Luisa Lorenz & Niklas Potrafke, 2017, "Einkommensteuer in Deutschland – besteht eine Reformnotwendigkeit?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 70, issue 15, pages 31-37, August.
• Almunia, Miguel & Lockwood, Ben & Scharf, Kimberley, 2017, "More Giving of More Givers? The Effects of Tax Incentives on Charitable Donations in the UK," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 335.
• Oskar Nupia, 2017, "Income Taxes, Political Accountability and Public Goods Provision," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 15835, Nov.
• Luis Huesca, 2017, "Income redistribution and inequality in the Mexican tax-benefit system," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, volume 36, issue 72.
• Hernán Rincón-Castro & Martha Elena Delgado-Rojas, 2017, "¿Cuánto tributan efectivamente el consumo, el trabajo y el capital en Colombia?," Coyuntura Económica, Fedesarrollo, volume 47, issue 1 y 2, pages 97-135.
• Nicole Bosch & Henk-Wim de Boer, 2017, "The Elasticity of Taxable Income for the Self-Employed: Heterogeneity across Reforms and Income Levels," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 354, Jun.