Research classified by Journal of Economic Literature (JEL) codes

2017

• 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, IZA Network @ LISER, 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, IZA Network @ LISER, number 10529, Jan.
• Rubolino, Enrico & Waldenström, Daniel, 2017, "Tax Progressivity and Top Incomes: Evidence from Tax Reforms," IZA Discussion Papers, IZA Network @ LISER, number 10666, Mar.
• Rubolino, Enrico & Waldenström, Daniel, 2017, "Trends and Gradients in Top Tax Elasticities: Cross-Country Evidence, 1900–2014," IZA Discussion Papers, IZA Network @ LISER, number 10667, Mar.
• Akay, Alpaslan & Bargain, Olivier B. & Jara, H. Xavier, 2017, "'Fair' Welfare Comparisons with Heterogeneous Tastes: Subjective versus Revealed Preferences," IZA Discussion Papers, IZA Network @ LISER, number 10908, Jul.
• Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2017, "Tax Refunds and Income Manipulation Evidence from the EITC," IZA Discussion Papers, IZA Network @ LISER, 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.
• Marjit Sugata & Mandal Biswajit & Chatterjee Tonmoy, 2017, "Infrastructure Development Versus Direct Cash Transfer: A General Equilibrium Comparison," Review of Economics, De Gruyter, volume 68, issue 1, pages 63-74, April, DOI: 10.1515/roe-2017-0006.
• Graham Gudgin & Ken Coutts & Neil Gibson & Jordan Buchanan, 2017, "The Role of Gravity Models in Estimating the Economic Impact of Brexit," GEE Papers, Gabinete de Estratégia e Estudos, Ministério da Economia, number 0077, Aug, revised Aug 2017.
• Silvia Platoni, 2017, "Unemployment Accounts and Private Insurance Markets," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 73, issue 1, pages 42-76, March, DOI: 10.1628/001522108X1474450192144.
• Rong Li & Guangrong Ma, 2017, "Personal-Income-Tax Reforms and Effective-Tax Functions in China," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 73, issue 3, pages 317-340, September, DOI: 10.1628/001522117X14932991128976.
• Mario Morger, 2017, "What Do Immigrants Value Most About Switzerland? Evidence of the Relative Importance of Income Taxes," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 73, issue 4, pages 424-453, December, DOI: 10.1628/001522117X15089094661174.
• Taro Ohno & Takahiro Kodama, 2017, "Estimation of Tax and Social Insurance Burden on Households: Verification of the Validity and Assessment of Actual Status," Discussion papers, Policy Research Institute, Ministry of Finance Japan, number ron289, Jan.
• Lisa Windsteiger, 2017, "The Redistributive Consequences of Segregation," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2017-12, Dec.
• Andrew Coleman, 2017, "Housing, the 'Great Income Tax Experiment' and the intergenerational consequences of the lease," Motu Working Papers, Motu Economic and Public Policy Research, number 17_09, May.
• Annelies Hoebeeck & Koen Inghelbrecht, 2017, "The impact of the mortgage interest and capital deduction scheme on the Belgian mortgage market," Working Paper Research, National Bank of Belgium, number 327, Sep.
• Aspen Gorry & Kevin A. Hassett & R. Glenn Hubbard & Aparna Mathur, 2017, "The Response of Deferred Executive Compensation to Changes in Tax Rates," NBER Chapters, National Bureau of Economic Research, Inc, "Personal Income Taxation and Household Behavior (TAPES)".
• Philipp Doerrenberg & Andreas Peichl & Sebastian Siegloch, 2017, "The Elasticity of Taxable Income in the Presence of Deduction Possibilities," NBER Chapters, National Bureau of Economic Research, Inc, "Personal Income Taxation and Household Behavior (TAPES)".
• Dominika Langenmayr, 2017, "Voluntary Disclosure of Evaded Taxes—Increasing Revenue, or Increasing Incentives to Evade?," NBER Chapters, National Bureau of Economic Research, Inc, "Personal Income Taxation and Household Behavior (TAPES)".
• Luzi Hail & Stephanie Sikes & Clare Wang, 2017, "Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Returns," NBER Chapters, National Bureau of Economic Research, Inc, "Personal Income Taxation and Household Behavior (TAPES)".
• Caroline M. Hoxby, 2017, "Online Postsecondary Education and Labor Productivity," NBER Chapters, National Bureau of Economic Research, Inc, "Education, Skills, and Technical Change: Implications for Future US GDP Growth".
• James Andreoni, 2017, "The Benefits and Costs of Donor-Advised Funds," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 32".
• Alberto Alesina & Stefanie Stantcheva & Edoardo Teso, 2017, "Intergenerational Mobility and Support for Redistribution," NBER Working Papers, National Bureau of Economic Research, Inc, number 23027, Jan.
• Don Fullerton & Chi L. Ta, 2017, "Public Finance in a Nutshell: A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden," NBER Working Papers, National Bureau of Economic Research, Inc, number 23064, Jan.
• Alexander M. Gelber & Damon Jones & Daniel W. Sacks & Jae Song, 2017, "Using Non-Linear Budget Sets to Estimate Extensive Margin Responses: Method and Evidence from the Social Security Earnings Test," NBER Working Papers, National Bureau of Economic Research, Inc, number 23362, Apr.
• Hilary Hoynes & Mark Stabile, 2017, "How do the U.S and Canadian Social Safety Nets Compare for Women and Children?," NBER Working Papers, National Bureau of Economic Research, Inc, number 23380, May.
• Jonathan Gruber & Amalie Jensen & Henrik Kleven, 2017, "Do People Respond to the Mortage Interest Deduction? Quasi-Experimental Evidence from Denmark," NBER Working Papers, National Bureau of Economic Research, Inc, number 23600, Jul.
• James Andreoni, 2017, "The Benefits and Costs of Donor Advised Funds," NBER Working Papers, National Bureau of Economic Research, Inc, number 23872, Oct.
• Youssef Benzarti, 2017, "How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs," NBER Working Papers, National Bureau of Economic Research, Inc, number 23903, Oct.
• Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2017, "Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France," NBER Working Papers, National Bureau of Economic Research, Inc, number 24049, Nov.
• David Neumark & Peter Shirley, 2017, "The Long-Run Effects of the Earned Income Tax Credit on Women’s Earnings," NBER Working Papers, National Bureau of Economic Research, Inc, number 24114, Dec.
• Don Fullerton & Chi L. Ta, 2017, "Public Finance in a Nutshell: A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden," National Tax Journal, National Tax Association;National Tax Journal, volume 70, issue 1, pages 155-170, March, DOI: 10.17310/ntj.2017.1.06.
• Timothy (Jun) Lu & Olivia S. Mitchell & Stephen P. Utkus & Jean A. Young, 2017, "Borrowing From the Future? 401(K) Plan Loans and Loan Defaults," National Tax Journal, National Tax Association;National Tax Journal, volume 70, issue 1, pages 77-110, March, DOI: 10.17310/ntj.2017.1.03.
• David Splinter & Jeff Larrimore & Jacob Mortenson, 2017, "Whose Child Is This? Shifting of Dependents among EITC Claimants within the Same Household," National Tax Journal, National Tax Association;National Tax Journal, volume 70, issue 4, pages 737-758, December, DOI: 10.17310/ntj.2017.4.02.
• Nikolay Velichkov & Kristina Stefanova, 2017, "Tax Models in the EU: a Cluster Analysis," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 573-583, December.
• Alberto Barreix & Juan Carlos Benítez & Miguel Pecho, 2017, "Revisiting personal income tax in Latin America: Evolution and impact," OECD Development Centre Working Papers, OECD Publishing, number 338, Mar, DOI: 10.1787/16d42b4a-en.
• Isabelle Joumard & Alastair Thomas & Hermes Morgavi, 2017, "Making income and property taxes more growth-friendly and redistributive in India," OECD Economics Department Working Papers, OECD Publishing, number 1389, Jun, DOI: 10.1787/5e542f11-en.
• Oguzhan Akgun & David Bartolini & Boris Cournède, 2017, "The capacity of governments to raise taxes," OECD Economics Department Working Papers, OECD Publishing, number 1407, Sep, DOI: 10.1787/6bee2df9-en.
• David Haugh & Clara Martinez-Toledano, 2017, "The distribution of taxable income and fiscal benefits in Spain: New evidence from personal income tax returns (2002-2011)," OECD Economics Department Working Papers, OECD Publishing, number 1427, Dec, DOI: 10.1787/5f8594f0-en.
• Oguzhan Akgun & Boris Cournède & Jean-Marc Fournier, 2017, "The effects of the tax mix on inequality and growth," OECD Economics Department Working Papers, OECD Publishing, number 1447, Dec, DOI: 10.1787/c57eaa14-en.
• Borbála Kovács & Jeremy Morris & Abel Polese & Drini Imami, 2017, "Looking at the ‘sharing’ economies concept through the prism of informality," Cambridge Journal of Regions, Economy and Society, Cambridge Political Economy Society, volume 10, issue 2, pages 365-378.
• Prifti Ervin & Estruch Elisenda & Daidone Silvio & Davis Benjamin & Van Ufford Paul & Michelo Stanfeld & Handa Sudhanshu & Seidenfeld David & Tembo Gelson, 2017, "Learning About Labour Impacts of Cash Transfers in Zambia," Journal of African Economies, Centre for the Study of African Economies, volume 26, issue 4, pages 433-442.
• Alari PaulusBy & Francesco Figari & Holly Sutherland, 2017, "The design of fiscal consolidation measures in the European Union: distributional effects and implications for macro-economic recovery," Oxford Economic Papers, Oxford University Press, volume 69, issue 3, pages 632-654.
• Gjergji Cici & Alexander Kempf & Christoph Sorhage, 2017, "Do Financial Advisors Provide Tangible Benefits for Investors? Evidence from Tax-Motivated Mutual Fund Flows," Review of Finance, European Finance Association, volume 21, issue 2, pages 637-665.
• Marcel Fischer & Michael Gallmeyer, 2017, "Taxable and Tax-Deferred Investing with the Limited Use of Losses," Review of Finance, European Finance Association, volume 21, issue 5, pages 1847-1873.
• Martin Jacob & Roni Michaely, 2017, "Taxation and Dividend Policy: The Muting Effect of Agency Issues and Shareholder Conflicts," The Review of Financial Studies, Society for Financial Studies, volume 30, issue 9, pages 3176-3222.
• Oscar Calvo-Gonzalez & Barbara Cunha & Riccardo Trezzi, 2017, "When Winners Feel Like Losers: Evidence from an Energy Subsidy Reform," The World Bank Economic Review, World Bank, volume 31, issue 2, pages 329-350.
• Giday, András, 2017, "Which of our Taxes Should be Flat-rate Tax? – Tax Structure Diagnosis: VAT and PIT," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 2, pages 127-149.
• Vesal, Mohammad, 2017, "Stimulus Effect of a Value-added Tax Cut: Evidence from the UK Tax Returns Data," MPRA Paper, University Library of Munich, Germany, number 101016, Aug.
• Tedds, Lindsay, 2017, "Implementing a Basic Income Guarantee through the Personal Income Tax System: Benefits, Barriers, and Bothers," MPRA Paper, University Library of Munich, Germany, number 104003.
• Hazans, Mihails & Pluta, Anna, 2017, "An in-depth analysis of the impact of reforms on inequality – Latvia," MPRA Paper, University Library of Munich, Germany, number 118598, Jan.
• Pereira, Alfredo & Pereira, Rui, 2017, "On the Effect of an Increase in the VAT on Electricity in Portugal," MPRA Paper, University Library of Munich, Germany, number 77594, Mar.
• Gitaru, Kelvin, 2017, "The Impact Of System Automation On Revenue Collection in Kenya Revenue Authority. (A Case Study of SIMBA)," MPRA Paper, University Library of Munich, Germany, number 80343, Jun.
• Vadlamannati, Krishna Chaitanya & Kelly, Grace, 2017, "Welfare Chauvinism? Refugee Flows and Electoral Support for Populist-right Parties in Industrial Democracies," MPRA Paper, University Library of Munich, Germany, number 81816, Sep.
• Cubas, German & Silos, Pedro, 2017, "Social Insurance and Occupational Mobility," MPRA Paper, University Library of Munich, Germany, number 83020, Dec.
• Ayoki, Milton, 2017, "The reform of the tax system in Swaziland," MPRA Paper, University Library of Munich, Germany, number 84739, Nov.
• Haqiqi, Iman & Shahi, Zahra & Ismaili, Mahdi, 2017, "Impact of Cash Subsidy Transfer in a Nonlinear Programming Model for Economic Input-Output Analysis," MPRA Paper, University Library of Munich, Germany, number 95783.
• Tedds, Lindsay M., 2017, "The Tax Treatment of Non-Renewable Resource Exploration Expenditures in Canada: A Historical Review and a Way Forward," MPRA Paper, University Library of Munich, Germany, number 96912, Dec, revised 17 Dec 2017.
• Chapman, Larry & McKenzie, Ken & Porter, Shawn & Tedds, Lindsay M., 2017, "Tax Policy Forum: Review of Tax Expenditures, Budget 2016," MPRA Paper, University Library of Munich, Germany, number 96926, Jul.
• Jaroslav Vostatek, 2017, "Czech Public and Occupational Pension Schemes and Reforms," ACTA VSFS, University of Finance and Administration, volume 11, issue 1, pages 61-92.
• Jan Tecl, 2017, "Labor Taxes and Decision about FDI in the EU," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2017, issue 2, pages 41-54, DOI: 10.18267/j.efaj.180.
• Jan Vlachý, 2017, "Analýza daňových systémů středoevropských zemí pomocí statistické simulace
  [An Analysis of Central European Tax Systems Using Statistical Simulation]," Politická ekonomie, Prague University of Economics and Business, volume 2017, issue 4, pages 410-423, DOI: 10.18267/j.polek.1152.
• Austin J. Drukker & Ted Gayer & Harvey S. Rosen, 2017, "The Mortgage Interest Deduction: Revenue and Distributional Effects," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 251, Oct.
• Natasha Pilkauskas & Katherine Michelmore, 2017, "Does the Earned Income Tax Credit Reduce Housing Instability?," Working Papers, Princeton University, School of Public and International Affairs, Center for Research on Child Wellbeing., number wp18-01-ff, Aug.
• Daniela PIRVU & Carmen Mihaela MOGOIU & Claudia STANCIU-TOLEA, 2017, "Taxation Of Personal Incomes In Romania: Present And Perspectives," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 16, issue 1, pages 45-52.
• Enrique R. Casares & Maria Guadalupe Garcia-Salazar & Horacio Sobarzo, 2017, "Las Matrices de Contabilidad Social como base de datos y soporte de modelos multisectoriales," EconoQuantum, Revista de Economia y Finanzas, Universidad de Guadalajara, Centro Universitario de Ciencias Economico Administrativas, Departamento de Metodos Cuantitativos y Maestria en Economia., volume 14, issue 1, pages 119-142, Enero-Jun.
• Laurence Ales & Antonio Andres Bellofatto & Jessie Jiaxu Wang, 2017, "Code and data files for "Taxing Atlas: Executive Compensation, Firm Size and Their Impact on Optimal Top Income Tax Rates"," Computer Codes, Review of Economic Dynamics, number 16-214, revised .
• Christian vom Lehn & Eric Fisher & Aspen Gorry, 2017, "Code and data files for "Male Labor Supply and Generational Fiscal Policy"," Computer Codes, Review of Economic Dynamics, number 17-49, revised .
• Laurence Ales & Antonio Andres Bellofatto & Jessie Jiaxu Wang, 2017, "Taxing Atlas: Executive Compensation, Firm Size and Their Impact on Optimal Top Income Tax Rates," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 26, pages 62-90, October, DOI: 10.1016/j.red.2017.02.007.
• Stefanie Stantcheva & Edoardo Teso & Alberto Alesina, 2017, "Intergenerational Mobility and Preferences for Redistribution," 2017 Meeting Papers, Society for Economic Dynamics, number 1635.
• Cihan Yüksel, 2017, "Mathematical and Graphical Interpretation of Tax Tables," Bulletin of Economic Theory and Analysis, BETA Journals, volume 2, issue 1, pages 31-62.
• Ahmad Assadzadeh & Yasaman Fouman Ajirlou, 2017, "Investigating Effects of Banking and Stock Market Activities on Tax Revenues in Iran," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 4, issue 1, pages 149-172.
• Rafael Agustín Meriño Betancourt, 2017, "Propuesta de declaración informativa para los Trabajadores por Cuenta Propia en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 1, issue 3, pages 31-38.
• J√∂rg Paetzold, 2017, "How do wage earners respond to a large kink? Evidence on earnings and deduction behavior from Austria," Working Papers in Economics, University of Salzburg, number 2017-1, Jan.
• Wolfgang Frimmel & Martin Halla & Joerg Paetzold, 2017, "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," Working Papers in Economics, University of Salzburg, number 2018-1, Jan.
• Aleksander £aszek, 2017, "Economic policy, the international environment and the state of Poland’s public finances: Scenarios," mBank - CASE Seminar Proceedings, CASE-Center for Social and Economic Research, number 0146, Mar.
• Grzegorz Poniatowski & Mikhail Bonch-Osmolovskiy & Misha V. Belkindas, 2017, "Study and Reports on the VAT Gap in the EU-28 Member States: 2017 Final Report," CASE Reports, CASE-Center for Social and Economic Research, number 0492.
• wei-bin zhang, 2017, "Business Cycles with Progressive Income Taxation," International Journal of Business and Management, International Institute of Social and Economic Sciences, volume 5, issue 2, pages 78-95, November.
• Anh D.M.Nguyen & Luisanna Onnis & Raffaele Rossi, 2017, "The Macroeconomic Effects of Income and Consumption Tax Changes," Working Papers, The University of Sheffield, Department of Economics, number 2017008, Feb.
• Alessandro Di Nola & Georgi Kocharkov & Aleksandar Vasilev, 2017, "Productivity, Taxation and Evasion: An Analysis of the Determinants of the Informal Economy," Bulgarian Economic Papers, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria // Center for Economic Theories and Policies at Sofia University St Kliment Ohridski, number bep-2017-04, Apr, revised Apr 2017.
• Ferdi ÇELİKAY, 2017, "Milli Gelirin Vergi Yükü Üzerindeki Etkileri: ARDL Sınır Testi Yaklaşımı ile Türkiye Üzerine Bir İnceleme (1924-2014)," Sosyoekonomi Journal, Sosyoekonomi Society, issue 25(32).
• Nori Tarui, 2017, "Electric utility regulation under enhanced renewable energy integration and distributed generation," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, volume 19, issue 3, pages 503-518, July, DOI: 10.1007/s10018-017-0183-8.
• S. Verzillo & A. Santoro & M. Mezzanzanica, 2017, "Family splitting versus joint taxation: a case-study," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 34, issue 2, pages 337-354, August, DOI: 10.1007/s40888-016-0039-x.
• Martin Fochmann & Johannes Hewig & Dirk Kiesewetter & Katharina Schüßler, 2017, "Affective reactions influence investment decisions: evidence from a laboratory experiment with taxation," Journal of Business Economics, Springer, volume 87, issue 6, pages 779-808, August, DOI: 10.1007/s11573-016-0838-0.
• 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.
• Wulf Gaertner & Lars Schwettmann, 2017, "Burden sharing in deficit countries: a questionnaire-experimental investigation," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 8, issue 2, pages 113-144, June, DOI: 10.1007/s13209-016-0151-8.
• Alan Krause, 2017, "On redistributive taxation under the threat of high-skill emigration," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 48, issue 4, pages 845-856, April, DOI: 10.1007/s00355-017-1038-8.
• Martin Altemeyer-Bartscher & Götz Zeddies, 2017, "Kalte Progression wird nach Einführung der Schuldenbremse ein zunehmendes Problem
  [Debt Brake Will Intensify Bracket Creep Problem]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 97, issue 2, pages 111-114, February, DOI: 10.1007/s10273-017-2092-7.
• Marcel Fratzscher & Bert Rürup & Jochen Pimpertz & Christoph Butterwegge & Stephan Leibfried & Kerstin Martens & Uwe Schimank, 2017, "Soziale Lage — Was sind die drängendsten Probleme?
  [The Social Situation — What Are the Most Urgent Problems?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 97, issue 5, pages 315-332, May, DOI: 10.1007/s10273-017-2139-9.
• Tobias Emonts-Holley & Alastair Greig & Patrizio Lecca & Katerina Lisenkova & Peter G McGregor & J Kim Swales, 2017, "The impact of enhanced regional fiscal autonomy: towards a scandinavian movel for Scotland," Working Papers, University of Strathclyde Business School, Department of Economics, number 1707, Aug.
• Hakan Yilmazkuday, 2017, "Individual tax rates and regional tax revenues: a cross-state analysis," Regional Studies, Taylor & Francis Journals, volume 51, issue 5, pages 701-711, May, DOI: 10.1080/00343404.2015.1119266.
• Peter J. Stauvermann & Ronald R. Kumar, 2017, "Enhancing growth and welfare through debt-financed education," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, volume 30, issue 1, pages 207-222, January, DOI: 10.1080/1331677X.2017.1305799.
• Dondena & CASE & IEB & PWC, 2017, "Literature review on taxation, entrepreneurship and collaborative economy," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 70, Nov.
• European Commission, 2017, "Tax Policies in the European Union: 2017 Survey," Taxation Survey, Directorate General Taxation and Customs Union, European Commission, number 2017, Dec.
• European Commission, 2017, "Taxation trends in the European Union: 2017 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2017, Jul.
• Christian A. Vossler & Scott M. Gilpatric, 2017, "Endogenous Tax Audits and Taxpayer Assistance Services: Theory and Experiments," Working Papers, University of Tennessee, Department of Economics, number 2017-01, Mar.
• Bettendorf, Leon & Lejour, Arjan & van 't Riet, Maarten, 2017, "Tax bunching by owners of small corporations," Other publications TiSEM, Tilburg University, School of Economics and Management, number 58e79329-7324-4083-991b-d.
• Juergen Jung & Chung Tran, 2017, "Health Risk, Insurance and Optimal Progressive Income Taxation," Working Papers, Towson University, Department of Economics, number 2017-01, Mar, revised Nov 2022.
• Reto Foellmi & Isabel Z. Martínez, 2017, "Volatile Top Income Shares in Switzerland? Reassessing the Evolution between 1981 and 2010," The Review of Economics and Statistics, MIT Press, volume 99, issue 5, pages 793-809, December.
• Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2017, "When the State Doesn't Play Dice: Aggressive Audit Strategies Foster Tax Compliance," CEEL Working Papers, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia, number 1702.
• Luigi Bonatti, 2017, "Land, Housing, Growth and Inequality," DEM Working Papers, Department of Economics and Management, number 2017/01.
• Peter H. Lindert, 2017, "The Rise and Future of Progressive Redistribution," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 73, Oct.
• James Alm & Ali Enami, 2017, "Do Government Subsidies to Low-income Individuals Affect Interstate Migration? Evidence from the Massachusetts Health Care Reform," Working Papers, Tulane University, Department of Economics, number 1703, Jul.
• James Alm & Daniel Teles, 2017, "State and Federal Tax Policy toward Nonprofit Organizations," Working Papers, Tulane University, Department of Economics, number 1704, Jul.
• Simone Pellegrino & Guido Perboli & Giovanni Squillero, 2017, "Balancing the Equity-efficiency Trade-off in Personal Income Taxation: An Evolutionary Approach," Working papers, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino, number 044, Oct.
• Francesca Greselin & Simone Pellegrino & Achille Vernizzi, 2017, "Lorenz versus Zenga Inequality Curves: a New Approach to Measuring Tax Redistribution and Progressivity," Working papers, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino, number 046, Dec.
• Simone Pellegrino & Achille Vernizzi, 2017, "A Note on the Maximum Value of the Kakwani Index," Working papers, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino, number 047, Dec.
• Jang-Ting Guo & Alan Krause, 2017, "The Credibility of Commitment and Optimal Nonlinear Savings Taxation," Working Papers, University of California at Riverside, Department of Economics, number 201708, Sep.
• Luis Felipe Brito-Gaona & Emma M. Iglesias, 2017, "Inversión privada, gasto público y presión tributaria en América Latina," Estudios de Economia, University of Chile, Department of Economics, volume 44, issue 2 Year 20, pages 131-156, December.
• Marisa Bucheli & Cecilia Olivieri, 2017, "Gendered Effects of the Personal Income Tax: Evidence from a Schedular System with Individual Filing in a Developing Country," Documentos de Trabajo (working papers), Department of Economics - dECON, number 0217, Feb.
• G. Dean Crader & Joseph H. Haslag, 2017, "Computing State Average Marginal Income Tax Rate: An Application to Missouri," Working Papers, Department of Economics, University of Missouri, number 1711, Jul.
• Mideros Mora, Andres & Gassmann, Franziska, 2017, "Fostering social mobility: The case of the 'Bono de Desarrollo Humano' in Ecuador," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2017-002, Jan.
• Xavier Jara & Marcelo Varela, 2017, "Tax-benefit microsimulation and income redistribution in Ecuador," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2017-177.
• Sergi Jiménez-Martín & Arnau Juanmarti Mestres & Judit Vall Castelló, 2017, "Hiring subsidies for people with disabilities: Do they work?," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1563, Apr.
• Bütler, Monika & Ramsden, Alma, 2017, "How taxes impact the choice between an annuity and the lump sum at retirement," Economics Working Paper Series, University of St. Gallen, School of Economics and Political Science, number 1701, Jan.
• Palić Irena & Žmuk Berislav & Grofelnik Barbara, 2017, "The long-run impact of personal income taxation on economic development: Evidence from Croatia," Croatian Review of Economic, Business and Social Statistics, Sciendo, volume 3, issue 1, pages 35-44, June, DOI: 10.1515/crebss-2017-0003.
• Palić Irena & Dumičić Ksenija & Grofelnik Barbara, 2017, "Analysis of Personal Income Taxation Determinants in Croatia in Long Run: Evidence from Cointegration Analysis," Naše gospodarstvo/Our economy, Sciendo, volume 63, issue 3, pages 12-18, September, DOI: 10.1515/ngoe-2017-0014.
• Kotakorpi Kaisa & Matikka Tuomas, 2017, "Revenue-maximizing top earned income tax rate in the presence of income-shifting," Nordic Tax Journal, Sciendo, volume 2017, issue 1, pages 100-107, January, DOI: 10.1515/ntaxj-2017-0007.
• Kay Blaufus & Frank Hechtner & Axel Möhlmann, 2017, "The Effect of Tax Preparation Expenses for Employees: Evidence from Germany," Contemporary Accounting Research, John Wiley & Sons, volume 34, issue 1, pages 525-554, March, DOI: 10.1111/1911-3846.12240.
• Christoph Basten & Maximilian Ehrlich & Andrea Lassmann, 2017, "Income Taxes, Sorting and the Costs of Housing: Evidence from Municipal Boundaries in Switzerland," Economic Journal, Royal Economic Society, volume 0, issue 601, pages 653-687, May.
• Candon Johnson & Joshua Hall, 2017, "Do National Basketball Association Players Need Higher Salaries to Play in High Tax States? Evidence from Free Agents," Working Papers, Department of Economics, West Virginia University, number 17-11, Jul.
• Jang-Ting Guo & Alan Krause, 2017, "The Credibility of Commitment and Optimal Nonlinear Savings Taxation," Discussion Papers, Department of Economics, University of York, number 17/09, Sep.
• Maier, Christoph & Schanz, Deborah, 2017, "Towards neutral distribution taxes and vanishing tax effects in the European Union," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 215.
• Chirvi, Malte, 2017, "Arbeiten Frauen aufgrund des Ehegattensplittings weniger? Ein quasi-experimenteller Ansatz für Deutschland," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 217.
• Petutschnig, Matthias & Rünger, Silke, 2017, "The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 221.
• Bach, Stefan & Beznoska, Martin & Steiner, Viktor, 2017, "An integrated micro data base for tax analysis in Germany," Discussion Papers, Free University Berlin, School of Business & Economics, number 2017/10.
• Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2017, "How do entrepreneurial portfolios respond to income taxation?," Discussion Papers, Free University Berlin, School of Business & Economics, number 2017/19.
• Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2017, "How do entrepreneurial portfolios respond to income taxation?," Hohenheim Discussion Papers in Business, Economics and Social Sciences, University of Hohenheim, Faculty of Business, Economics and Social Sciences, number 12-2017.
• Altemeyer-Bartscher, Martin & Zeddies, Götz, 2017, "Bracket creeps: Bane or boon for the stability of numerical budget rules?," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 29/2016, revised 2017.
• Eichfelder, Sebastian & Lau, Mona & Noth, Felix, 2017, "Financial transaction taxes: Announcement effects, short-run effects, and long-run effects," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 4/2017.
• Beznoska, Martin, 2017, "Die Steuerkonzepte von SPD und Union im Vergleich: Modellrechnungen für Singles, Paare und Familien," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 14/2017.
• Beznoska, Martin & Hentze, Tobias, 2017, "Die Verteilung der Steuerlast in Deutschland
  [The distribution of the tax burden in Germany]," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, volume 44, issue 1, pages 99-116, DOI: 10.2373/1864-810X.17-01-06.
• Kohl, Miriam, 2017, "Trade, inequality, and the size of the welfare state," CEPIE Working Papers, Technische Universität Dresden, Center of Public and International Economics (CEPIE), number 01/17.
• Kohl, Miriam, 2017, "Redistribution, selection, and trade," CEPIE Working Papers, Technische Universität Dresden, Center of Public and International Economics (CEPIE), number 13/17.
• Stichnoth, Holger & Dolls, Mathias & Dörrenberg, Philipp & Peichl, Andreas, 2017, "Do savings increase in response to salient information about retirement and expected pensions?," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168099.
• Radulescu, Doina & Feger, Fabian, 2017, "One vs. Two Instruments for Redistribution: The Case of Public Utility Pricing," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168138.
• Bohne, Albrecht & Nimczik, Jan Sebastian, 2017, "Learning Dynamics in Tax Bunching at the Kink: Evidence from Ecuador," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168145.
• Büttner, Thiess & Madzharova, Boryana, 2017, "The Effects of Pre-announced Consumption Tax Reforms on the Sales and Prices of Consumer Durables," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168201.