Research classified by Journal of Economic Literature (JEL) codes
Top JEL
/ H: Public Economics
/ / H2: Taxation, Subsidies, and Revenue
/ / / H24: Personal Income and Other Nonbusiness Taxes and Subsidies
2017
- Stantcheva, Stefanie & Alesina, Alberto & Teso, Edoardo, 2017, "Intergenerational Mobility and Preferences for Redistribution," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11738, Jan.
- Brülhart, Marius & Dupertuis, Didier & Moreau, Elodie, 2017, "Inheritance Flows in Switzerland, 1911-2011," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11768, Jan.
- Guner, Nezih & Ventura, Gustavo & Kaygusuz, Remzi, 2017, "Child-Related Transfers, Household Labor Supply and Welfare," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11779, Jan.
- Waldenstrom, Daniel & Rubolino, Enrico, 2017, "Trends and gradients in top tax elasticities: Cross-country evidence, 1900-2014," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11935, Mar.
- Waldenstrom, Daniel & Rubolino, Enrico, 2017, "Tax progressivity and top incomes: Evidence from tax reforms," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11936, Mar.
- Scharf, Kimberley & Lockwood, Ben & Almunia, Miguel, 2017, "More Giving or More Givers? The Effects of Tax Incentives on Charitable Donations in the UK," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12191, Jul.
- Andrés Hernando & Estéfano Rubio, 2017, "Impuesto negativo al ingreso del trabajo: una política contra la desigualdad," Estudios Públicos, Centro de Estudios Públicos, volume 0, issue 146, pages 49-85.
- Harald Beyer & Estéfano Rubio, 2017, "Ideas para una polÃtica social más equitativa: menos pobreza en los menores," Puntos de Referencia, Centro de Estudios Públicos, number 464, Sep.
- Francesco Andreoli & Eugenio Peluso, 2017, "So close yet so unequal: Reconsidering spatial inequality in U.S. cities," DISCE - Working Papers del Dipartimento di Economia e Finanza, Università Cattolica del Sacro Cuore, Dipartimenti e Istituti di Scienze Economiche (DISCE), number def055, Feb.
- Merton, Paul J., 2017, "Patterns of Relative Cost of Champagne by the Same Producer: Analysis of the Cost of Entry-Level, Mid-Range, and Flagship Champagne," Journal of Wine Economics, Cambridge University Press, volume 12, issue 4, pages 426-435, November.
- Nelson WAWIRE, 2017, "Determinants of value added tax revenue in Kenya," Journal of Economics Library, EconSciences Journals, volume 4, issue 3, pages 322-344, September.
- Stefan Bach & Hermann Buslei, 2017, "Income Tax Reform to Relieve Middle Income Households," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, volume 7, issue 20, pages 193-200.
- Stefan Bach & Niklas Isaak, 2017, "Value-Added Tax Cuts Bring Greatest Relief to Lower and Middle Income Households," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, volume 7, issue 31/32, pages 315-321.
- Stefan Bach & Martin Beznoska & Viktor Steiner, 2017, "An Integrated Micro Data Base for Tax Analysis in Germany," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 902.
- Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017, "How Do Entrepreneurial Portfolios Respond to Income Taxation?," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 922.
- Stefan Bach & Björn Fischer & Peter Haan & Katharina Wrohlich, 2017, "Ehegattenbesteuerung: Individualbesteuerung mit übertragbarem Grundfreibetrag schafft fiskalische Spielräume," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 84, issue 13, pages 247-255.
- Stefan Bach & Hermann Buslei, 2017, "Wie können mittlere Einkommen beim Einkommensteuertarif entlastet werden?," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 84, issue 20, pages 391-399.
- Stefan Bach & Niklas Isaak, 2017, "Senkung der Mehrwertsteuer entlastet untere und mittlere Einkommen am stärksten," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 84, issue 31, pages 627-634.
- Stefan Bach, 2017, "Frauen bekommen nur ein Drittel aller Einkommen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 84, issue 43, pages 962-970.
- Stefan Bach & Hermann Buslei, 2017, "Abschaffung der Abgeltungsteuer und Rückkehr zur persönlichen Besteuerung führt zu Steuerausfällen und belastet hohe Einkommen kaum," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 84, issue 45, pages 1016-1025.
- Hermann Buslei, 2017, "Erhöhung der Regelaltersgrenze über 67 Jahre hinaus trägt spürbar zur Konsolidierung der Rentenfinanzen und Sicherung der Alterseinkommen bei," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 84, issue 48, pages 1090-1097.
- Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017, "How Do Entrepreneurial Portfolios Respond to Income Taxation?," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1673.
- Stefan Bach & Michelle Harnisch, 2017, "Steuer- und Abgabenreformen für die neue Legislatur: untere und mittlere Einkommen gezielt entlasten," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1706.
- Fatica, Serena & Prammer, Doris, 2017, "Housing and the tax system: how large are the distortions in the euro area?," Working Paper Series, European Central Bank, number 2087, Jul.
- Yakova D. Martina, 2017, "Comparative Analysis of the Tax Structures of Bulgaria, Denmark and France," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 5, pages 25-32.
- Cano, Liliana, 2017, "Impuesto sobre la renta de las personas físicas y desigualdad de los ingresos en el Ecuador entre 2007 y 2011," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), December.
- Cano, Liliana, 2017, "Personal income tax and income inequality in Ecuador between 2007 and 2011," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), December.
- Meissner, Thomas & Rostam-Afschar, Davud, 2017, "Learning Ricardian Equivalence," Journal of Economic Dynamics and Control, Elsevier, volume 82, issue C, pages 273-288, DOI: 10.1016/j.jedc.2017.07.004.
- Kennedy, Tom & Smyth, Russell & Valadkhani, Abbas & Chen, George, 2017, "Does income inequality hinder economic growth? New evidence using Australian taxation statistics," Economic Modelling, Elsevier, volume 65, issue C, pages 119-128, DOI: 10.1016/j.econmod.2017.05.012.
- Bellettini, Giorgio & Taddei, Filippo & Zanella, Giulio, 2017, "Intergenerational altruism and house prices: Evidence from bequest tax reforms in Italy," European Economic Review, Elsevier, volume 92, issue C, pages 1-12, DOI: 10.1016/j.euroecorev.2016.11.006.
- Engström, Per & Hagen, Johannes, 2017, "Income underreporting among the self-employed: A permanent income approach," European Economic Review, Elsevier, volume 92, issue C, pages 92-109, DOI: 10.1016/j.euroecorev.2016.12.001.
- Ho, Anson T.Y., 2017, "Tax-deferred saving accounts: Heterogeneity and policy reforms," European Economic Review, Elsevier, volume 97, issue C, pages 26-41, DOI: 10.1016/j.euroecorev.2017.04.008.
- Cappelletti, Giuseppe & Guazzarotti, Giovanni & Tommasino, Pietro, 2017, "The stock market effects of a securities transaction tax: Quasi-experimental evidence from Italy," Journal of Financial Stability, Elsevier, volume 31, issue C, pages 81-92, DOI: 10.1016/j.jfs.2017.05.003.
- Kaufmann, Cornel & Schmid, Christian & Boes, Stefan, 2017, "Health insurance subsidies and deductible choice: Evidence from regional variation in subsidy schemes," Journal of Health Economics, Elsevier, volume 55, issue C, pages 262-273, DOI: 10.1016/j.jhealeco.2017.08.002.
- Petutschnig, Matthias, 2017, "Future orientation and taxes: Evidence from big data," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 29, issue C, pages 14-31, DOI: 10.1016/j.intaccaudtax.2017.03.003.
- Neumann, M., 2017, "Earnings responses to social security contributions," Labour Economics, Elsevier, volume 49, issue C, pages 55-73, DOI: 10.1016/j.labeco.2017.10.001.
- Langenmayr, Dominika, 2017, "Voluntary disclosure of evaded taxes — Increasing revenue, or increasing incentives to evade?," Journal of Public Economics, Elsevier, volume 151, issue C, pages 110-125, DOI: 10.1016/j.jpubeco.2015.08.007.
- Gorry, Aspen & Hassett, Kevin A. & Hubbard, R. Glenn & Mathur, Aparna, 2017, "The response of deferred executive compensation to changes in tax rates," Journal of Public Economics, Elsevier, volume 151, issue C, pages 28-40, DOI: 10.1016/j.jpubeco.2015.08.003.
- Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2017, "The elasticity of taxable income in the presence of deduction possibilities," Journal of Public Economics, Elsevier, volume 151, issue C, pages 41-55, DOI: 10.1016/j.jpubeco.2015.10.001.
- Hail, Luzi & Sikes, Stephanie & Wang, Clare, 2017, "Cross-country evidence on the relation between capital gains taxes, risk, and expected returns," Journal of Public Economics, Elsevier, volume 151, issue C, pages 56-73, DOI: 10.1016/j.jpubeco.2015.12.001.
- Schalck, Christophe, 2017, "Tax measures and household financial behaviour: Evidence from France," The Quarterly Review of Economics and Finance, Elsevier, volume 66, issue C, pages 127-135, DOI: 10.1016/j.qref.2017.01.013.
- Alm, James & Enami, Ali, 2017, "Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform," Regional Science and Urban Economics, Elsevier, volume 66, issue C, pages 119-131, DOI: 10.1016/j.regsciurbeco.2017.06.005.
- Heuermann, Daniel F. & Assmann, Franziska & vom Berge, Philipp & Freund, Florian, 2017, "The distributional effect of commuting subsidies - Evidence from geo-referenced data and a large-scale policy reform," Regional Science and Urban Economics, Elsevier, volume 67, issue C, pages 11-24, DOI: 10.1016/j.regsciurbeco.2017.08.001.
- Sérgio Wulff Gobetti & Rodrigo Octávio Orair, 2017, "Taxation and distribution of income in Brazil: new evidence from personal income tax data," Brazilian Journal of Political Economy, Center of Political Economy, volume 37, issue 2, pages 267-286.
- Leventi, Chrysa & Valentinova Tasseva, Iva & Sutherland, Holly & Nolan, Brian & B. Atkinson, Anthony, 2017, "Reducing poverty and inequality through tax-benefit reform and the minimum wage: the UK as a case-study," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM13/17, Jun.
- Collado, Diego & Goedemé, Tim & Vandelannoote, Dieter & Cantillon, Bea & Van den Bosch, Karel, 2017, "The end of cheap talk about poverty reduction: the cost of closing the poverty gap while maintaining work incentives," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM5/17, Mar.
- Kevin Spiritus & Robin Boadway, 2017, "The Optimal Taxation of Risky Capital Income: The Rate of Return Allowance," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number 573073, Jan.
- Viginta Ivaškaitė-Tamošiūnė & Alexander Leodolter & Marie-Luise Schmitz, 2017, "Personal Income Taxation in Austria: What do the Reform Measures Mean for the budget, Labour Market Incentives and Income Distribution?," European Economy - Economic Briefs, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 030, Jul.
- Davide Azzolini & Martina Bazzoli & Silvia De Poli & Carlo Fiorio & Samuele Poy, 2017, "Developing and Validating Regional Microsimulation Models. TREMOD: The Tax-Benefit Model of the Italian Province of Trento," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2017, issue 1, pages 5-33.
- Paolo Di Caro, 2017, "Analisi distributiva dell?IRPEF utilizzando i microdati di fonte fiscale," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2017, issue 1, pages 35-59.
- Fernando Di Nicola & Melisso Boschi & Giorgio Mongelli, 2017, "Effective marginal and average tax rates in the 2017 Italian tax-benefit system," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2017, issue 3, pages 67-90.
- Sergi Jiménez-Martín & Arnau Juanmarti Mestres & Judit Vall Castello, 2017, "Hiring subsidies for people with disabilities: Do they work?," Policy Papers, FEDEA, number 2017-11, May.
- Jeff Larrimore & Jacob Mortenson & David Splinter, 2017, "Household Incomes in Tax Data : Using Addresses to Move from Tax Unit to Household Income Distributions," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2017-002, Jan, DOI: 10.17016/FEDS.2017.002.
- David B. Cashin, 2017, "The Household Expenditure Response to a Consumption Tax Rate Increase," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2017-035, Mar, DOI: 10.17016/FEDS.2017.035.
- Jeff Larrimore & Jacob Mortenson & David Splinter, 2017, "Whose Child Is This? Shifting of Dependents Among EITC Claimants Within the Same Household," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2017-089, Aug, DOI: 10.17016/FEDS.2017.089.
- John Bailey Jones & Yue Li, 2017, "The Effects of Collecting Income Taxes on Social Security Benefits," Working Paper, Federal Reserve Bank of Richmond, number 17-2, Jan.
- Benoît Laine & Alex Van Steenbergen, 2017, "Working Paper 07-17 - Tax Expenditure and the Cost of Labour Taxation - An application to company car taxation," Working Papers, Federal Planning Bureau, Belgium, number 201707, Jun.
- Roman S. Leukhin & Aleksandra L. Suslina, 2017, "Labour Taxes Progressivity in Russia: Ways to Reform Personal Income Tax," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 50-63, December.
- Selin, H. & Simula, L., 2017, "Income creation and/or income shifting? The intensive vs the extensive shifting margins," Working Papers, Grenoble Applied Economics Laboratory (GAEL), number 2017-03.
- P Sivashankar & RMPS Rathnayake & Maneka Jayasinghe & Christine Smith, 2017, "Incidence of value added taxation on inequality: Evidence from Sri Lanka," Discussion Papers in Economics, Griffith University, Department of Accounting, Finance and Economics, number economics:201704, Apr.
- Nori Tarui, 2017, "Electric utility regulation under enhanced renewable energy integration and distributed generation," Working Papers, University of Hawaii Economic Research Organization, University of Hawaii at Manoa, number 2017-2, Mar.
- Hakan Selin & Laurent Simula, 2017, "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print, HAL, number hal-02118868, Aug.
- Facundo Alvaredo & Thomas Breda & Barra Roantree & Emmanuel Saez, 2017, "Contribution Ceilings and the Incidence of Payroll Taxes," Post-Print, HAL, number halshs-01626677, DOI: 10.1007/s10645-017-9294-7.
- Sören Blomquist & Laurent Simula, 2019, "Marginal deadweight loss when the income tax is nonlinear," Post-Print, HAL, number halshs-01644460, DOI: 10.1016/j.jeconom.2018.12.005.
- Hakan Selin & Laurent Simula, 2017, "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print, HAL, number halshs-01661921, Jul.
- Hakan Selin & Laurent Simula, 2017, "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print, HAL, number halshs-01661924, Aug.
- Hakan Selin & Laurent Simula, 2017, "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print, HAL, number halshs-01661930, Oct.
- Hakan Selin & Laurent Simula, 2017, "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print, HAL, number halshs-01661934, Nov.
- Hakan Selin & Laurent Simula, 2017, "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print, HAL, number halshs-01666994, Nov.
- Facundo Alvaredo & Thomas Breda & Barra Roantree & Emmanuel Saez, 2017, "Contribution Ceilings and the Incidence of Payroll Taxes," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-01626677, DOI: 10.1007/s10645-017-9294-7.
- Hakan Selin & Laurent Simula, 2017, "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Working Papers, HAL, number hal-01505648, Apr.
- Agnes Szabo-Morvai & Anna Lovasz, 2017, "Childcare and Maternal Labor Supply – a Cross-Country Analysis of Quasi-Experimental Estimates from 7 Countries," Budapest Working Papers on the Labour Market, Institute of Economics, Centre for Economic and Regional Studies, number 1703, Jun.
- Diego Collado & Bea Cantillon & Karel Van den Bosch & Tim Goedemé & Dieter Vandelannoote, 2017, "The End of Cheap Talk About Poverty Reduction: The Cost of Closing the Poverty Gap While Maintaining Work Incentives," Working Papers, Herman Deleeck Centre for Social Policy, University of Antwerp, number 1705, Apr.
- Akay, Alpaslan & Bargain, Olivier B. & Jara, Xavier, 2017, "‘Fair’ Welfare Comparisons with Heterogeneous Tastes: Subjective versus Revealed Preferences," Working Papers in Economics, University of Gothenburg, Department of Economics, number 707, Sep.
- Selin, Håkan & Simula, Laurent, 2017, "Income shifting as income creation? The intensive vs. the extensive shifting margins," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2017:10, Jun.
- Rubolino, Enrico & Waldenström, Daniel, 2017, "Trends and Gradients in Top Tax Elasticities: Cross-country Evidence, 1900–2014," Working Paper Series, Research Institute of Industrial Economics, number 1160, Mar.
- Rubolino, Enrico & Waldenström, Daniel, 2017, "Tax Progressivity and Top Incomes: Evidence from Tax Reforms," Working Paper Series, Research Institute of Industrial Economics, number 1161, Mar.
- Aronsson, Thomas & Jenderny, Katharina & Lanot, Gauthier, 2017, "The quality of the estimators of the ETI," Umeå Economic Studies, Umeå University, Department of Economics, number 955, Dec.
- Kumar, Anil & Liang, Che-Yuan, 2017, "Estimating Taxable Income Responses with Elasticity Heterogeneity," Working Paper Series, Uppsala University, Department of Economics, number 2017:5, Mar.
- Lundberg, Jacob, 2017, "The Laffer curve for high incomes," Working Paper Series, Uppsala University, Department of Economics, number 2017:9, Aug.
- Lundberg, Jacob, 2017, "Analyzing tax reforms using the Swedish Labour Income Microsimulation Model," Working Paper Series, Uppsala University, Department of Economics, number 2017:12, Nov.
- Doi, Takero, 2017, "Effects of Deductions of Personal Income Tax on Income Inequality in Japan: A Microsimulation of Reform of Spousal Tax Deductions and Tax Credit," Economic Review, Hitotsubashi University, volume 68, issue 2, pages 150-168, April, DOI: 10.15057/28529.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2017, "Child-Related Transfers, Household Labor Supply and Welfare," Working Papers, Human Capital and Economic Opportunity Working Group, number 2017-001, Jan.
- Damon Jones & Alexander M. Gelber & Daniel W. Sacks & Jae Song, 2017, "Using Kinked Budget Sets to Estimate Extensive Margin Responses: Method and Evidence from the Social Security Earnings Test," Working Papers, Human Capital and Economic Opportunity Working Group, number 2017-034, May.
- Miguel-Ángel López García, 2017, "Ya no hay desgravaciones por vivienda. Pero ¿puede haber política impositiva dirigida a la vivienda?," Hacienda Pública Española / Review of Public Economics, IEF, volume 223, issue 4, pages 11-26, December.
- Mykhaylo Odintsov & Tetyana Odintsova, 2017, "Evaluation of the Financial Potential of Population Savings and Its Impact on the Region's Economic Growth," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 83-90, September.
- Carina Neisser, 2017, "The elasticity of taxable income: A meta-regression analysis," Working Papers, Institut d'Economia de Barcelona (IEB), number 2017/10.
- Virginia Câmpeanu, 2017, "Taxation Trends And Particularities Of The Eu-28 Member States," Euroinfo, Institute for World Economy, Romanian Academy, volume 1, issue 11-12, pages 13-26, November .
- Stuart Adam & James Browne & David Phillips & Barra Roantree, 2017, "Frictions and taxpayer responses: evidence from bunching at personal tax thresholds," IFS Working Papers, Institute for Fiscal Studies, number W17/14, Aug.
- Michael Christl & Monika Köppl-Turyna & Dénes Kucsera, 2017, "A Tax-Benefit Model for Austria (AUTAX): Work Incentives and Distributional Effects of the 2016 Tax Reform," International Journal of Microsimulation, International Microsimulation Association, volume 10, issue 2, pages 144-176.
- Rembert De Blander & Ingrid Schockaert & André Decoster & Patrick Deboosere, 2017, "Projected Population, Inequality and Social Expenditures: The Case of Flanders," International Journal of Microsimulation, International Microsimulation Association, volume 10, issue 3, pages 92-133.
- Wolfgang Frimmel & Martin Halla & Jörg Paetzold, 2017, "The intergenerational causal effect of tax evasion: Evidence from the commuter tax allowance in Austria," Working Papers, Faculty of Economics and Statistics, Universität Innsbruck, number 2017-01, Jan.
- Martin Beznoska & Tobias Hentze, 2017, "Demographic change and income tax revenue in Germany: a microsimulation approach," Public Sector Economics, Institute of Public Finance, volume 41, issue 1, pages 71-84, DOI: 10.3326/pse.41.1.8.
- Venelin Boshnakov, 2017, "How much is the bill? Simulating selected proposals for income policy adjustments during the 2017 Bulgarian parliamentary election campaigns," Public Sector Economics, Institute of Public Finance, volume 41, issue 3, pages 299-314, DOI: 10.3326/pse.41.3.2.
- Giuseppe Vitaletti, 2017, "Fiscalità ideale, legale, reale, percepita," Working papers, Società Italiana di Economia Pubblica, number 54, Apr.
- Fernando Di Nicola & Melisso Boschi & Giorgio Mongelli, 2017, "Effective marginal and average tax rates in the 2017 Italian tax-benefit system for individuals and household," Working papers, Società Italiana di Economia Pubblica, number 62, Aug.
- Luigi Bernardi, 2017, "Trump's tax reform plan: a short overview," Working papers, Società Italiana di Economia Pubblica, number 65, Oct.
- Corneo, Giacomo, 2017, "Time-Poor, Working, Super-Rich," IZA Discussion Papers, Institute of Labor Economics (IZA), number 10508, Jan.
- Frimmel, Wolfgang & Halla, Martin & Paetzold, Jörg, 2017, "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," IZA Discussion Papers, Institute of Labor Economics (IZA), number 10529, Jan.
- Rubolino, Enrico & Waldenström, Daniel, 2017, "Tax Progressivity and Top Incomes: Evidence from Tax Reforms," IZA Discussion Papers, Institute of Labor Economics (IZA), number 10666, Mar.
- Rubolino, Enrico & Waldenström, Daniel, 2017, "Trends and Gradients in Top Tax Elasticities: Cross-Country Evidence, 1900–2014," IZA Discussion Papers, Institute of Labor Economics (IZA), number 10667, Mar.
- Akay, Alpaslan & Bargain, Olivier B. & Jara, Xavier, 2017, "'Fair' Welfare Comparisons with Heterogeneous Tastes: Subjective versus Revealed Preferences," IZA Discussion Papers, Institute of Labor Economics (IZA), number 10908, Jul.
- Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2017, "Tax Refunds and Income Manipulation Evidence from the EITC," IZA Discussion Papers, Institute of Labor Economics (IZA), number 11033, Sep.
- Daniel Waldenström, 2017, "Inequality and the super-rich," Journal of Income Distribution, Ad libros publications inc., volume 25, issue 1, pages 1-14, March.
- Paolo Di Caro, 2017, "The contribution of tax statistics for analysing regional income disparities in Italy," Journal of Income Distribution, Ad libros publications inc., volume 25, issue 1, pages 1-27, March.
- Sabyasachi Tripathi, 2017, "Source of Inequality in Consumption Expenditure in India: A Regression Based Inequality Decomposition Analysis," Journal of Income Distribution, Ad libros publications inc., volume 25, issue 1, pages 1-34, March.
- Oliver Hümbelin & Rudolf Farys, 2017, "Income redistribution through taxation – how deductions undermine the effect of taxes," Journal of Income Distribution, Ad libros publications inc., volume 25, issue 1, pages 1-35, March.
- Wolfgang Frimmel & Martin Halla & Joerg Paetzold, 2017, "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," CDL Aging, Health, Labor working papers, The Christian Doppler (CD) Laboratory Aging, Health, and the Labor Market, Johannes Kepler University Linz, Austria, number 2017-01, Feb.
- Wolfgang Frimmel & Martin Halla & Joerg Paetzold, 2017, "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2017-01, Jan.
- Johann K. Brunner & Susanne Pech, 2017, "Taxing bequests and consumption in the steady state," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2017-17, Oct.
- Facundo Alvaredo & Thomas Breda & Barra Roantree & Emmanuel Saez, 2017, "Contribution Ceilings and the Incidence of Payroll Taxes," De Economist, Springer, volume 165, issue 2, pages 129-140, June, DOI: 10.1007/s10645-017-9294-7.
- Stuart Adam & Barra Roantree & David Phillips, 2017, "The Incidence of Social Security Contributions in the United Kingdom: Evidence from Discontinuities at Contribution Ceilings," De Economist, Springer, volume 165, issue 2, pages 181-203, June, DOI: 10.1007/s10645-017-9295-6.
- Jørn Rattsø & Hildegunn E. Stokke, 2017, "National income taxation and the geographic distribution of population," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 24, issue 5, pages 879-902, September, DOI: 10.1007/s10797-016-9430-3.
- Emily Y. Lin & Patricia K. Tong, 2017, "Married couple work participation and earnings elasticities: evidence from tax data," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 24, issue 6, pages 997-1025, December, DOI: 10.1007/s10797-017-9470-3.
- Anthony B. Atkinson & Chrysa Leventi & Brian Nolan & Holly Sutherland & Iva Tasseva, 2017, "Reducing poverty and inequality through tax-benefit reform and the minimum wage: the UK as a case-study," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, volume 15, issue 4, pages 303-323, December, DOI: 10.1007/s10888-017-9365-7.
- Michio Naoi & Hideo Akabayashi & Ryosuke Nakamura & Kayo Nozaki & Shinpei Sano & Wataru Senoh & Chizuru Shikishima, 2017, "Causal Effects of Family Income on Child Outcomes and Educational Spending: Evidence from a Child Allowance Policy Reform in Japan," Keio-IES Discussion Paper Series, Institute for Economics Studies, Keio University, number 2017-026, Nov.
- Masato Shikata & Soichiro Tanaka, 2017, "Income Inequality Decomposition by Income Source in Japan," Keio-IES Discussion Paper Series, Institute for Economics Studies, Keio University, number 2017-029, Dec.
- Toshiyuki Uemura & Yoshimi Adachi & Tomoki Kitamura, 2017, "Effects of Individual Resident Tax on the Consumption of Near-Retired Households in Japan," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 161, May, revised May 2017.
- Alessandro Di Nola & Georgi Kocharkov & Aleksandar Vasilev, 2017, "Productivity, Taxation and Evasion: An Analysis of the Determinants of the Informal Economy," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2017-04, May.
- Nelson WAWIRE, 2017, "Determinants of value added tax revenue in Kenya," Journal of Economics Library, KSP Journals, volume 4, issue 3, pages 322-344, September.
- Shuhei Takahashi & Ken Yamada, 2017, "The Impact of Taxes and Transfers on Skill Premium," KIER Working Papers, Kyoto University, Institute of Economic Research, number 976, Aug.
- Jacob Lundberg, 2017, "The Laffer curve for high incomes," LIS Working papers, LIS Cross-National Data Center in Luxembourg, number 711, Aug.
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