Research classified by Journal of Economic Literature (JEL) codes

2016

• Hoynes, Hilary & Rothstein, Jesse, 2016, "Tax Policy Toward Low-Income Families," Institute for Research on Labor and Employment, Working Paper Series, Institute of Industrial Relations, UC Berkeley, number qt87d6v10j, Mar.
• Norbert Švarda & Jana Valachyová & Zuzana Siebertová, 2016, "Improving the Validity of Microsimulation Results: Lessons from Slovakia," Discussion Papers, Central European Labour Studies Institute (CELSI), number 40, Sep.
• Bernd Genser & Robert Holzmann, 2016, "The Taxation of Internationally Portable Pensions: Fiscal Issues and Policy Options," CESifo Working Paper Series, CESifo, number 5702.
• Robert Holzmann, 2016, "Taxing Pensions of an Internationally Mobile Labor Force: Portability Issues and Taxation Options," CESifo Working Paper Series, CESifo, number 5715.
• Patricia Apps & Ray Rees, 2016, "Optimal Taxation, Income Inequality and the Household," CESifo Working Paper Series, CESifo, number 5845.
• James R. Hines Jr. & Niklas Potrafke & Marina Riem & Christoph Schinke, 2016, "Inter Vivos Transfers of Ownership in Family Firms," CESifo Working Paper Series, CESifo, number 5923.
• Jorge Miguel Bravo, 2016, "Taxation of Pensions in Portugal: Is there a Rationale for a Semi-Dual Income Tax System?," CESifo Working Paper Series, CESifo, number 5981.
• Don Fullerton & Nirupama Rao, 2016, "The Lifecycle of the 47%," CESifo Working Paper Series, CESifo, number 6051.
• Magdalena Haring & Rainer Niemann & Silke Rünger, 2016, "Investor Taxation, Firm Heterogeneity and Capital Structure Choice," CESifo Working Paper Series, CESifo, number 6098.
• Stanley L. Winer, 2016, "The Political Economy of Taxation: Power, Structure, Redistribution," CESifo Working Paper Series, CESifo, number 6252.
• Don Fullerton & Chi L. Ta, 2016, "Public Finance in a Nutshell: A Cobb-Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden," CESifo Working Paper Series, CESifo, number 6265.
• Christoph Schinke, 2016, "Wealth and Politics: Studies on Inter Vivos Transfers and Partisan Effects," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 67.
• Gabriel Felbermayr & Wilhelm Kohler & Rahel Aichele & Günther Klee & Erdal Yalcin, 2015, "Potential impact of the Transatlantic Trade and Investment Partner (TTIP) on developing and emerging countries," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 67.
• Johanna Hey & Hanno Kube & Dieter Birk & Ralf Maiterth & Jochen Sigloch, 2016, "Forderungen nach einer Vermögensteuer: Wiegen die zusätzlichen Steuereinnahmen die Nachteile für den Standort Deutschland auf?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 69, issue 06, pages 05-21, March.
• Antje-Mareike Dietrich & Christian Leßmann & Arne Steinkraus, 2016, "Kaufprämien für Elektroautos: Politik auf dem Irrweg?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 69, issue 11, pages 21-26, June.
• Dieter Dziadkowski, 2016, "Zur künftigen Steuerbelastung in Deutschland," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 69, issue 11, pages 27-33, June.
• Mario Alloza, 2016, "The Impact of Taxes on Income Mobility," Discussion Papers, Centre for Macroeconomics (CFM), number 1632, Oct.
• Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2016, "Child-Related Transfers, Household Labor Supply and Welfare," Working Papers, CEMFI, number wp2016_1617, Dec.
• Juan C. Gómez Sabaíni & Dalmiro Mor�n, 2016, "La situación tributaria en América Latina: raíces y hechos estilizados," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, volume 35, issue Especial , pages 1-37.
• Francesco Bogliacino & Laura Jim�nez & Daniel Reyes, 2016, "Positive Discrimination, Stereotyping and Segregation," Documentos de Trabajo, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 15112, Sep.
• Leon Bettendorf & Arjan Lejour & Maarten van 't Riet, 2016, "Tax bunching by owners of small corporations," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 326, Mar.
• Nicole Bosch & Vincent Dekker & Kristina Strohmaier, 2016, "A Data-Driven Procedure to Determine the Bunching Window - An Application to the Netherlands," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 336, Sep.
• Egbert Jongen & Maaike Stoel, 2016, "The elasticity of taxable income in the Netherlands," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 337, Oct.
• Waldenstrom, Daniel & Tanndal, Julia, 2016, "Does Financial Deregulation Boost Top Incomes? Evidence from the Big Bang," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11094, Feb.
• Waldenstrom, Daniel & Elinder, Mikael, 2016, "Inheritance and wealth inequality: Evidence from population registers," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11191, Mar.
• Schmidheiny, Kurt & Brülhart, Marius & Gruber, Jonathan & Krapf, Matthias, 2016, "Taxing Wealth: Evidence from Switzerland," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11342, Jun.
• Corneo, Giacomo, 2016, "Time-poor, working, super-rich," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11424, Aug.
• Kopczuk, Wojciech & Alstadsæter, Annette & Jacob, Martin & Telle, Kjetil, 2016, "Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11671, Nov.
• Magdalena Aninat Sahli, 2016, "Visión y práctica de los aportes sociales de los empresarios en Chile," Estudios Públicos, Centro de Estudios Públicos, volume 0, issue 142, pages 81-127.
• Pierre CLAVEL, 2016, "Matthew P. Drennan, Income Inequality: Why it Matters and Why Most Economicsts Didn t Notice," Journal of Economics and Political Economy, EconSciences Journals, volume 3, issue 2, pages 411-414, June.
• Stefan Bach & Martin Beznoska & Viktor Steiner, 2016, "An Integrated Micro Data Base for Tax Analysis in Germany," Data Documentation, DIW Berlin, German Institute for Economic Research, number 86.
• Stefan Bach & Andreas Thiemann, 2016, "Inheritance Tax Revenue Low Despite Surge in Inheritances," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, volume 6, issue 4/5, pages 41-48.
• Corporate author, 2016, "A Surge in Inheritances, yet Low Inheritance Tax Revenue: Seven Questions to Stefan Bach," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, volume 6, issue 4/5, pages 49-49.
• Stefan Bach & Andreas Thiemann, 2016, "Reviving Germany’s Wealth Tax Creates High Revenue Potential," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, volume 6, issue 4/5, pages 50-59.
• Corporate author, 2016, "The Wealth Tax Reduces Income Inequality: Seven Questions to Stefan Bach," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, volume 6, issue 4/5, pages 60-60.
• Stefan Bach & Martin Beznoska & Viktor Steiner, 2016, "Who Bears the Tax Burden in Germany? Tax Structure Slightly Progressive," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, volume 6, issue 51/52, pages 601-608.
• Stefan Bach & Andreas Thiemann, 2016, "Hohe Erbschaftswelle, niedriges Erbschaftsteueraufkommen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 83, issue 3, pages 63-71.
• Corporate author, 2016, "Bei der Erbschaftsteuerreform versucht die Große Koalition die Quadratur des Kreises: Sieben Fragen an Stefan Bach," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 83, issue 3, pages 72-72.
• Hermann Buslei & Johannes Geyer & Peter Haan & Michael Peters, 2016, "Ausweitung der gesetzlichen Rentenversicherung auf Selbständige: merkliche Effekte auch in der mittleren Frist," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 83, issue 30, pages 659-667.
• Corporate author, 2016, "Bei der Ausweitung der GRV auf Selbständige kommt es auf die Implementierung an: Sechs Fragen an Peter Haan," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 83, issue 30, pages 668-668.
• Stefan Bach & Thomas Mertz, 2016, "Vor der Erbschaftsteuerreform: Nutzung der Firmenprivilegien hat Minderjährige zu Multimillionären gemacht," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 83, issue 36, pages 812-820.
• Stefan Bach & Andreas Thiemann, 2016, "Hohes Aufkommenspotential bei Wiedererhebung der Vermögensteuer," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 83, issue 4, pages 79-89.
• Corporate author, 2016, "Die Vermögensteuer reduziert die Einkommensungleichheit: Sieben Fragen an Stefan Bach," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 83, issue 4, pages 90-90.
• Stefan Bach & Martin Beznoska & Viktor Steiner, 2016, "Wer trägt die Steuerlast in Deutschland? Steuerbelastung nur schwach progressiv," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 83, issue 51/52, pages 1207-1216.
• Stefan Bach, 2016, "Erbschaftsteuer, Vermögensteuer oder Kapitaleinkommensteuer: Wie sollen hohe Vermögen stärker besteuert werden?," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1619.
• Christopher E.S. WARBURTON, 2016, "The Bottom Twenty: An Analysis Of Income Inequality In High Income And Developing Countries, 1990-2010," Applied Econometrics and International Development, Euro-American Association of Economic Development, volume 16, issue 2, pages 5-24.
• Vermeulen, Philip, 2016, "Estimating the top tail of the wealth distribution," Working Paper Series, European Central Bank, number 1907, May.
• Tommasino, Pietro & Cappelletti, Giuseppe & Guazzarotti, Giovanni, 2016, "The stock market effects of a securities transaction tax: quasi-experimental evidence from Italy," Working Paper Series, European Central Bank, number 1949, Aug.
• Kalinina Olga, 2016, "An Innovative Approach to the Formation of a Progressive Taxation Probabilistic Model on Personal Incomes," International Journal of Economics and Financial Issues, Econjournals, volume 6, issue 3, pages 995-1002.
• Chung-Fu Lai, 2016, "Examining the Double Dividend Effect of Energy Tax with the Overlapping Generations Model," International Journal of Energy Economics and Policy, Econjournals, volume 6, issue 1, pages 53-57.
• Hayashida, Minoru & Ono, Hiroyuki, 2016, "Tax reforms and stock return volatility: The case of Japan," Journal of Asian Economics, Elsevier, volume 45, issue C, pages 1-14, DOI: 10.1016/j.asieco.2016.04.002.
• Lopez-Daneri, Martin, 2016, "NIT picking: The macroeconomic effects of a Negative Income Tax," Journal of Economic Dynamics and Control, Elsevier, volume 68, issue C, pages 1-16, DOI: 10.1016/j.jedc.2016.04.008.
• Hoxby, Caroline M. & Bulman, George B., 2016, "The effects of the tax deduction for postsecondary tuition: Implications for structuring tax-based aid," Economics of Education Review, Elsevier, volume 51, issue C, pages 23-60, DOI: 10.1016/j.econedurev.2015.11.001.
• Yadav, Vijay, 2016, "Tax preferences of investors and fund investments," Economics Letters, Elsevier, volume 143, issue C, pages 90-93, DOI: 10.1016/j.econlet.2016.03.026.
• Alan, Sule & Leth-Petersen, Søren & Munk-Nielsen, Anders, 2016, "Tax incentives and borrowing," Economics Letters, Elsevier, volume 145, issue C, pages 162-164, DOI: 10.1016/j.econlet.2016.06.014.
• Keinsley, Andrew, 2016, "Indexing the income tax code, monetary/fiscal interaction, and the great moderation," European Economic Review, Elsevier, volume 89, issue C, pages 1-20, DOI: 10.1016/j.euroecorev.2016.06.004.
• Kaschützke, B. & Maurer, R., 2016, "Investing and Portfolio Allocation for Retirement," Handbook of the Economics of Population Aging, Elsevier, chapter 0, in: Piggott, John & Woodland, Alan, "Handbook of the Economics of Population Aging", DOI: 10.1016/bs.hespa.2016.09.007.
• Sanders, Michael & Smith, Sarah, 2016, "Can simple prompts increase bequest giving? Field evidence from a legal call centre," Journal of Economic Behavior & Organization, Elsevier, volume 125, issue C, pages 179-191, DOI: 10.1016/j.jebo.2016.01.002.
• Fochmann, Martin & Kroll, Eike B., 2016, "The effects of rewards on tax compliance decisions," Journal of Economic Psychology, Elsevier, volume 52, issue C, pages 38-55, DOI: 10.1016/j.joep.2015.09.009.
• Fochmann, Martin & Hemmerich, Kristina & Kiesewetter, Dirk, 2016, "Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions," Journal of Economic Psychology, Elsevier, volume 56, issue C, pages 218-231, DOI: 10.1016/j.joep.2016.07.003.
• Krueger, Dirk & Ludwig, Alexander, 2016, "On the optimal provision of social insurance: Progressive taxation versus education subsidies in general equilibrium," Journal of Monetary Economics, Elsevier, volume 77, issue C, pages 72-98, DOI: 10.1016/j.jmoneco.2015.11.002.
• Zoutman, Floris T. & Jacobs, Bas, 2016, "Optimal redistribution and monitoring of labor supply," Journal of Public Economics, Elsevier, volume 135, issue C, pages 15-31, DOI: 10.1016/j.jpubeco.2015.12.008.
• Paetzold, Jörg & Winner, Hannes, 2016, "Taking the high road? Compliance with commuter tax allowances and the role of evasion spillovers," Journal of Public Economics, Elsevier, volume 143, issue C, pages 1-14, DOI: 10.1016/j.jpubeco.2016.08.001.
• Huang, Jason & Rios, Juan, 2016, "Optimal tax mix with income tax non-compliance," Journal of Public Economics, Elsevier, volume 144, issue C, pages 52-63, DOI: 10.1016/j.jpubeco.2016.10.001.
• Goodell, John W., 2016, "Do for-profit universities induce bad student loans?," The Quarterly Review of Economics and Finance, Elsevier, volume 61, issue C, pages 173-184, DOI: 10.1016/j.qref.2016.02.003.
• Martin, Hal & Hanson, Andrew, 2016, "Metropolitan area home prices and the mortgage interest deduction: Estimates and simulations from policy change," Regional Science and Urban Economics, Elsevier, volume 59, issue C, pages 12-23, DOI: 10.1016/j.regsciurbeco.2016.03.006.
• Alloza, Mario, 2016, "The impact of taxes on income mobility," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 86178, Oct.
• Figari, Francesco & Kuypers, Sarah & Verbist, Gerlinde, 2016, "The Eurosystem Household Finance and Consumption Survey: a new underlying database for EUROMOD," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM10/16, Dec.
• Seán Kennedy & Yosuke Jin & David Haugh & Patrick Lenain, 2016, "Taxes, Income and Economic Mobility in Ireland: New Evidence from Tax Records Data," The Economic and Social Review, Economic and Social Studies, volume 47, issue 1, pages 109-153.
• Brendan O'Connor & Terence Hynes & David Haugh & Patrick Lenain, 2016, "Searching for the Inclusive Growth Tax Grail: The Distributional Impact of Growth Enhancing Tax Reform in Ireland," The Economic and Social Review, Economic and Social Studies, volume 47, issue 1, pages 155-184.
• Lawless, Martina & Lynch, Donal, 2016, "Scenarios and Distributional Implications of a Household Wealth Tax in Ireland," Papers, Economic and Social Research Institute (ESRI), number WP549, Nov.
• Savina Princen, 2016, "Political Economy of Tax Reforms – Workshop proceedings," European Economy - Discussion Papers, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 025, Mar.
• Aldo Barba & Massimo Pivetti, 2016, "Sul reddito di cittadinanza," STUDI ECONOMICI, FrancoAngeli Editore, volume 2016, issue 118-119-1, pages 9-22.
• Sergio Beraldo & Giovanni Esposito, 2016, "Breve nota sulla progressivit? dell?imposizione diretta in Italia," STUDI ECONOMICI, FrancoAngeli Editore, volume 2016, issue 118-119-1, pages 238-250.
• Gilles Le Garrec & Vincent Touzé, 2016, "Prélèvement à la source de l'impot sur le revenu et année de transition : quel impact pour les finances publiques et l'équité fiscale ?," Documents de Travail de l'OFCE, Observatoire Francais des Conjonctures Economiques (OFCE), number 2016-28, Sep.
• Kari, Seppo & Ropponen, Olli, 2016, "A Note on the Effects of Income-Splitting under Dual Income Tax," Working Papers, VATT Institute for Economic Research, number 81.
• Matikka, Tuomas & Paukkeri, Tuuli, 2016, "Does information increase the take-up of social benefits? Evidence from a new benefit program," Working Papers, VATT Institute for Economic Research, number 83.
• Carsen Jentsch & Kurt Graden Lunsford, 2016, "Proxy SVARs: Asymptotic Theory, Bootstrap Inference, and the Effects of Income Tax Changes in the United States," Working Papers (Old Series), Federal Reserve Bank of Cleveland, number 1619, Jul.
• Anil Kumar & Che-Yuan Liang, 2016, "Estimating Taxable Income Responses with Elasticity Heterogeneity," Working Papers, Federal Reserve Bank of Dallas, number 1611, Nov, DOI: 10.24149/wp1611r2.
• Benoît Laine & Alex Van Steenbergen, 2016, "Working Paper 03-16 - The fiscal treatment of company cars in Belgium: effects on car demand, travel behaviour and external costs," Working Papers, Federal Planning Bureau, Belgium, number 201603, Feb.
• Vincent Frogneux & Michel Saintrain, 2016, "Working Paper 04-16 - La modélisation de l’impôt des personnes physiques dans les modèles macroéconomiques de court et moyen terme du BFP - Adaptation des modèles suite à la 6e réforme de l’," Working Papers, Federal Planning Bureau, Belgium, number 201604, Mar.
• Benoît Laine & Alex Van Steenbergen, 2016, "Working Paper 11-16 - Commuting subsidies in Belgium - Implementation in the PLANET model," Working Papers, Federal Planning Bureau, Belgium, number 201611, Oct.
• Blomquist, S. & Simula, L., 2016, "Marginal deadweight loss when the income tax is nonlinear," Working Papers, Grenoble Applied Economics Laboratory (GAEL), number 2016-02.
• Ruggero Paladini, 2016, "La finanza pubblica nel pensiero di De Viti De Marco," Public Finance Research Papers, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome, number 19, Jan.
• Raffaele Lagravinese & Paolo Liberati & Agnese Sacchi, 2016, "The growth and variability of local taxes: An application to the Italian regions," Working Papers. Collection B: Regional and sectoral economics, Universidade de Vigo, GEN - Governance and Economics research Network, number 1601, Feb.
• Matteo Morini & Pellegrino Simone, 2016, "Personal Income Tax Reforms: A Genetic Algorithm Approach," Post-Print, HAL, number hal-01388958, Aug, DOI: 10.1016/j.ejor.2016.07.059.
• Jean-François Carpantier & Christelle Sapata, 2016, "Empirical welfare analysis: when preferences matter," Post-Print, HAL, number hal-01821127, Mar, DOI: 10.1007/s00355-016-0957-0.
• Gilles Le Garrec & Vincent Touzé, 2016, "Prélèvement à la source de l'impôt sur le revenu et année de transition : quel impact pour les finances publiques et l'équité fiscale," Sciences Po Economics Publications (main), HAL, number hal-03469912, Sep.
• Gilles Le Garrec & Vincent Touzé, 2016, "Prélèvement à la source de l'impôt sur le revenu et année de transition : quel impact pour les finances publiques et l'équité fiscale," Working Papers, HAL, number hal-03469912, Sep.
• Christophe Muller & Klarizze Anne Martin Puzon, 2016, "On the Number of Social Reforms in MENA Economies," Working Papers, HAL, number halshs-01341184, Jul.
• Diego Collado & Bea Cantillon & Karel Van den Bosch & Tim Goedemé & Dieter Vandelannoote, 2016, "The end of cheap talk about poverty reduction: the cost of closing the poverty gap while maintaining work incentives," ImPRovE Working Papers, Herman Deleeck Centre for Social Policy, University of Antwerp, number 16/08, Apr.
• Alari Paulus, 2016, "The antipoverty performance of universal and means-tested benefits with costly take-up," ImPRovE Working Papers, Herman Deleeck Centre for Social Policy, University of Antwerp, number 16/12, Apr.
• Tanndal, Julia & Waldenström, Daniel, 2016, "Does Financial Deregulation Boost Top Incomes? Evidence from the Big Bang," Working Paper Series, Research Institute of Industrial Economics, number 1106, Jan.
• Elinder, Mikael & Erixson, Oxcar & Waldenström, Daniel, 2016, "Inheritance and Wealth Inequality: Evidence from Population Registers," Working Paper Series, Research Institute of Industrial Economics, number 1121, Mar.
• Kristjánsson, Arnaldur Sölvi, 2016, "Optimal Taxation with Endogenous Return to Capital," Memorandum, Oslo University, Department of Economics, number 06/2016, Apr.
• Tanndal, Julia & Waldenström, Daniel, 2016, "Does Financial Deregulation Boost Top Incomes? Evidence from the Big Bang," Working Paper Series, Center for Labor Studies, Uppsala University, Department of Economics, number 2016:2, Jan.
• Miyazaki, Takeshi & Kitamura, Yukinobu & 北村, 行伸 & Ohno, Taro, 2016, "Tax Reforms, Redistribution and Population Aging : Evidence from Japan," Discussion Paper Series, Institute of Economic Research, Hitotsubashi University, number 645, Aug.
• Mizuta, Takeshi & Shimizu, Chihiro & Uesugi, Iichiro & 植杉, 威一郎, 2016, "How Inheritance Affects the Real Estate Market in an Aging Economy: Evidence from Transaction and Registry Data," RCESR Discussion Paper Series, Research Center for Economic and Social Risks, Institute of Economic Research, Hitotsubashi University, number DP16-3, Sep.
• Mizuta, Takeshi & Shimizu, Chihiro & Uesugi, Iichiro & 植杉, 威一郎, 2016, "How Inheritance Affects the Real Estate Market in an Aging Economy : Evidence from Transaction and Registry Data," HIT-REFINED Working Paper Series, Institute of Economic Research, Hitotsubashi University, number 62, Oct.
• Alberto Alesina & Stefanie Stantcheva & Edoardo Teso, 2016, "Intergenerational Mobility and Preferences for Redistribution," Working Papers, Human Capital and Economic Opportunity Working Group, number 2016-037, Dec.
• Begoña Cueto & Miguel A. Malo, 2016, "Do Partial Disability Pensions Close the Earnings Gap?," Hacienda Pública Española / Review of Public Economics, IEF, volume 216, issue 1, pages 103-126, March.
• Peter Levell & Barra Roantree & Jonathan Shaw, 2016, "Mobility and the lifetime distributional impact of tax and transfer reforms," IFS Working Papers, Institute for Fiscal Studies, number W16/17, Sep.
• Zuzana Siebertova & Norbert Svarda & Jana Valachyova, 2016, "Improving the Validity of Microsimulation Results: Lessons from Slovakia," International Journal of Microsimulation, International Microsimulation Association, volume 9, issue 2, pages 77-105.
• Sarah Kuypers & Francesco Figari & Gerlinde Verbist, 2016, "The Eurosystem Household Finance and Consumption Survey: A New Underlying Database for EUROMOD," International Journal of Microsimulation, International Microsimulation Association, volume 9, issue 3, pages 35-65.
• Leonardo Hernández T., 2016, "Firm Financing in Chile After the 2014-2015 Tax Reform: Debt of Equity?," Revista de Analisis Economico – Economic Analysis Review, Universidad Alberto Hurtado/School of Economics and Business, volume 31, issue 2, pages 65-100, October.
• Ivica Urban, 2016, "Tax wedge on labour income in Croatia and the European Union : Preface to the special issue of Financial Theory and Practice," Financial Theory and Practice, Institute of Public Finance, volume 40, issue 2, pages 157-168.
• Ivana Beketic, 2016, "Tax wedge in Croatia, Slovenia, the Czech Republic, Portugal and France," Financial Theory and Practice, Institute of Public Finance, volume 40, issue 2, pages 169-199.
• Maja Cundic, 2016, "Tax wedge in Croatia, Italy, Ireland, the Netherlands and Spain," Financial Theory and Practice, Institute of Public Finance, volume 40, issue 2, pages 201-230.
• Ana Gabrilo, 2016, "Tax wedge in Croatia, Belgium, Estonia, Germany and Slovakia," Financial Theory and Practice, Institute of Public Finance, volume 40, issue 2, pages 231-264.
• Marin Onorato, 2016, "Tax wedge in Croatia, Austria, Hungary, Poland and Greece," Financial Theory and Practice, Institute of Public Finance, volume 40, issue 2, pages 265-288.
• Jorge Onrubia & Fidel Picos & María del Carmen Rodado, 2016, "Evaluating options for shifting tax burden to top income earners," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2016-05, Dec.
• Fidel Picos & Marie-Luise Schmitz, 2016, "In-depth analysis of tax reforms using the EUROMOD microsimulation model," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2016-06, Dec.
• Luigi Bernardi, 2016, "2014-2015 tax changes in EU Member States vs the Commission’s tax policy recommendations," Working papers, Società Italiana di Economia Pubblica, number 46, Jul.
• Tanndal, Julia & Waldenström, Daniel, 2016, "Does Financial Deregulation Boost Top Incomes? Evidence from the Big Bang," IZA Discussion Papers, Institute of Labor Economics (IZA), number 9684, Jan.
• Elinder, Mikael & Erixson, Oscar & Waldenström, Daniel, 2016, "Inheritance and Wealth Inequality: Evidence from Population Registers," IZA Discussion Papers, Institute of Labor Economics (IZA), number 9839, Mar.
• Balkan, Binnur & Baskaya, Yusuf Soner & Tumen, Semih, 2016, "Evaluating the Impact of the Post-2008 Employment Subsidy Program in Turkey," IZA Discussion Papers, Institute of Labor Economics (IZA), number 9993, Jun.
• Pestel, Nico & Schnabel, Reinhold & Siegloch, Sebastian & Sommer, Eric & Spermann, Alexander, 2016, "Ist eine Glättung des Mittelstandsbauchs finanzierbar? Eine Mikrosimulationsstudie," IZA Standpunkte, Institute of Labor Economics (IZA), number 86, Jul.
• Scharfenkamp Katrin, 2016, "It’s About Connections – How the Economic Network of the German Federal Government Affects the Top Earners’ Average Income Tax Rate," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 236, issue 4, pages 427-453, August, DOI: 10.1515/jbnst-2015-1020.
• Scharfenkamp Katrin, 2016, "It’s About Connections – How the Economic Network of the German Federal Government Affects the Top Earners’ Average Income Tax Rate," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 236, issue 4, pages 427-453, August, DOI: 10.1515/jbnst-2015-1020.
• Frank Fossen & Martin Simmler, 2016, "Personal taxation of capital income and the financial leverage of firms," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 23, issue 1, pages 48-81, February, DOI: 10.1007/s10797-015-9349-0.
• Jarkko Harju & Tuomas Matikka, 2016, "The elasticity of taxable income and income-shifting: what is “real” and what is not?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 23, issue 4, pages 640-669, August, DOI: 10.1007/s10797-016-9393-4.
• Charlotte Bartels & Nico Pestel, 2016, "Short- and long-term participation tax rates and their impact on labor supply," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 23, issue 6, pages 1126-1159, December, DOI: 10.1007/s10797-016-9400-9.
• Anil Kumar, 2016, "Lifecycle-consistent female labor supply with nonlinear taxes: evidence from unobserved effects panel data models with censoring, selection and endogeneity," Review of Economics of the Household, Springer, volume 14, issue 1, pages 207-229, March, DOI: 10.1007/s11150-013-9217-6.
• Jarkko Harju & Tuomas Matikka, 2016, "Business owners and income-shifting: evidence from Finland," Small Business Economics, Springer, volume 46, issue 1, pages 115-136, January, DOI: 10.1007/s11187-015-9679-4.
• Rebel A. Cole & Hamid Mehran, 2016, "What do we know about executive compensation at small privately held firms?," Small Business Economics, Springer, volume 46, issue 2, pages 215-237, February, DOI: 10.1007/s11187-015-9689-2.
• Rebel Cole & Hamid Mehran, 2016, "What do we know about executive compensation at small privately held firms?," Small Business Economics, Springer, volume 46, issue 2, pages 215-237, February, DOI: 10.1007/s11187-015-9689-2.
• Tatsuhiko Tani, 2016, "Current Status of the Local Income Tax in New York City," Keio-IES Discussion Paper Series, Institute for Economics Studies, Keio University, number 2016-007, Mar.
• Pierre CLAVEL, 2016, "Matthew P. Drennan, Income Inequality: Why it Matters and Why Most Economicsts Didn’t Notice," Journal of Economics and Political Economy, KSP Journals, volume 3, issue 2, pages 411-414, June.
• Marius Brulhart & Didier Dupertuis & Elodie Moreau, 2016, "Inheritance Flows in Switzerland, 1911-2011," Cahiers de Recherches Economiques du Département d'économie, Université de Lausanne, Faculté des HEC, Département d’économie, number 16.05, Mar.
• Apps, Patricia & Kabátek, Jan & Rees, Ray & Soest, Arthur van, 2016, "Labor supply heterogeneity and demand for child care of mothers with young children," Munich Reprints in Economics, University of Munich, Department of Economics, number 43506.
• Sabet, Navid, 2016, "Turning Out for Redistribution: The Effect of Voter Turnout on Top Marginal Tax Rates," Discussion Papers in Economics, University of Munich, Department of Economics, number 29636, Sep.
• Xi CHEN & Ioana SALAGEAN & Benteng ZOU, 2016, "Optimal Income Taxation for the Alleviation of Working-Poverty When Domestic Work is Rewarded," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 16-01.
• Kroh Tanja, 2016, "Wie wirken Steuern auf die Einkommens- und Vermögensverteilung?," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 65, issue 1, pages 022-046, May, DOI: 10.1515/zfwp-2016-0007.
• Anh D.M.Nguyen & Luisanna Onnis & Raffaele Rossi, 2016, "The Macroeconomic Effects of Income and Consumption Tax Changes," Centre for Growth and Business Cycle Research Discussion Paper Series, Economics, The University of Manchester, number 227.
• Peter Backus & Nicky Grant, 2016, "Consistent Estimation of the Tax-Price Elasticity of Charitable Giving with Survey Data," Economics Discussion Paper Series, Economics, The University of Manchester, number 1606.
• Tobias Lindhe & Jan Södersten, 2016, "Dividend Taxation and the Cost of New Share Issues," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 72, issue 2, pages 158-174, June, DOI: 10.1628/001522108X14617591044613.
• Thor O. Thoresen & Zhiyang Jia & Peter J. Lambert, 2016, "Is there More Redistribution Now? A Review of Methods for Evaluating Tax Redistributional Effects," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 72, issue 3, pages 302-333, September, DOI: 10.1628/001522108X14677232484121.
• Takeshi Miyazaki & Yukinobu Kitamura, 2016, "Decomposition of Redistributive Effects of Japanese Personal Income Tax, 1984-2009," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 72, issue 3, pages 334-368, September, DOI: 10.1628/001522108X14677232484086.
• Karin Edmark & Che-Yuan Liang & Eva Mörk & Hakan Selin, 2016, "The Swedish Earned Income Tax Credit: Did It Increase Employment?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 72, issue 4, pages 475-503, December, DOI: 10.1628/001522108X14764450192108.
• Martin Grossmann & Markus Lang & Helmut Dietl, 2016, "Why Taxing Executives' Bonuses Can Foster Risk-Taking Behavior," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 172, issue 4, pages 645-664, December, DOI: 10.1628/093245616X14689190842778.
• Salvador Ortigueira & Nawid Siassi, 2016, "Anti-poverty Income Transfers in the U.S.: A Framework for the Evaluation of Policy Reforms," Working Papers, University of Miami, Department of Economics, number 2016-04, Apr.
• Salvador Ortigueira & Joana Pereira, 2016, "Lack of Commitment, Retroactive Tax Changes, and Macroeconomic Instability," Working Papers, University of Miami, Department of Economics, number WP2016-05, 11.
• Jentsch, Carsten & Lunsford, Kurt G., 2016, "Proxy SVARs : asymptotic theory, bootstrap inference, and the effects of income tax changes in the United States," Working Papers, University of Mannheim, Department of Economics, number 16-10.
• Felix Bierbrauer, 2016, "Effizienz oder Gerechtigkeit? Ungleiche Einkommen, ungleiche Vermögen und die Theorie der optimalen Besteuerung," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2016_03, Feb.
• Aart Gerritsen, 2016, "Optimal Nonlinear Taxation: The Dual Approach," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2016-02, Jan.
• Mathias Dolls & Philipp Doerrenberg & Andreas Peichl & Holger Stichnoth, 2016, "Do Retirement Savings Increase in Response to Information about Retirement and Expected Pensions?," NBER Chapters, National Bureau of Economic Research, Inc, "Social Insurance Programs (Trans-Atlantic Public Economics Seminar, TAPES)".
• Stuart Adam & David Phillips & Barra Roantree, 2016, "35 Years of Reforms: A Panel Analysis of the Incidence of, and Employee and Employer Responses to, Social Security Contributions in the UK," NBER Chapters, National Bureau of Economic Research, Inc, "Social Insurance Programs (Trans-Atlantic Public Economics Seminar, TAPES)".
• Louis Kaplow, 2016, "A Distribution-Neutral Perspective on Tax Expenditure Limitations," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 31".
• Hilary W. Hoynes & Mark Stabile, 2016, "How Do the US and Canadian Social Safety Nets Compare for Women and Children?," NBER Chapters, National Bureau of Economic Research, Inc, "Small Differences II: Public Policies in Canada and the United States".
• Hilary Hoynes & Jesse Rothstein, 2016, "Tax Policy Toward Low-Income Families," NBER Working Papers, National Bureau of Economic Research, Inc, number 22080, Mar.
• Robert Gordon & David Joulfaian & James Poterba, 2016, "Revenue and Incentive Effects of Basis Step-Up at Death: Lessons from the 2010 "Voluntary" Estate Tax Regime," NBER Working Papers, National Bureau of Economic Research, Inc, number 22090, Mar.
• James R. Hines Jr. & Niklas Potrafke & Marina Riem & Christoph Schinke, 2016, "Inter Vivos Transfers of Ownership in Family Firms," NBER Working Papers, National Bureau of Economic Research, Inc, number 22301, Jun.
• Mathias Dolls & Philipp Doerrenberg & Andreas Peichl & Holger Stichnoth, 2016, "Do Savings Increase in Response to Salient Information about Retirement and Expected Pensions?," NBER Working Papers, National Bureau of Economic Research, Inc, number 22684, Sep.
• Robert Gordon & David Joulfaian & James M. Poterba, 2016, "Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence from 2010," NBER Working Papers, National Bureau of Economic Research, Inc, number 22722, Oct.
• Louis Kaplow, 2016, "A Distribution-Neutral Perspective On Tax Expenditure Limitations," NBER Working Papers, National Bureau of Economic Research, Inc, number 22733, Oct.
• Daniel Green & Brian T. Melzer & Jonathan A. Parker & Arcenis Rojas, 2016, "Accelerator or Brake? Cash for Clunkers, Household Liquidity, and Aggregate Demand," NBER Working Papers, National Bureau of Economic Research, Inc, number 22878, Dec.
• Annette Alstadsæter & Martin Jacob & Wojciech Kopczuk & Kjetil Telle, 2016, "Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway," NBER Working Papers, National Bureau of Economic Research, Inc, number 22888, Dec.
• Jeff Larrimore & Richard V. Burkhauser & Gerald Auten & Philip Armour, 2016, "Recent Trends in U.S. Top Income Shares in Tax Record Data Using More Comprehensive Measures of Income Including Accrued Capital Gains," NBER Working Papers, National Bureau of Economic Research, Inc, number 23007, Dec.
• Rao, M. Govinda, 2016, "Tyranny of the Status Quo: The Challenges of Reforming the Indian Tax System," India Policy Forum, National Council of Applied Economic Research, volume 12, issue 1, pages 47-101.
• Victoria IORDACHI & Mariana Rodica TIRLEA, 2016, "Use Of Presumptive Taxation In Facilitating Small Business Tax Compliance," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 3, pages 11-19.

2015

• Yuri Andrienko & Patricia Apps & Ray Rees, 2015, "Gender Bias in Tax Systems Based on Household Income," Annals of Economics and Statistics, GENES, issue 117-118, pages 141-155, DOI: 10.15609/annaeconstat2009.117-118.1.
• Laurence Ales & Musab Kurnaz & Christopher Sleet, 2015, "Technical Change, Wage Inequality, and Taxes," American Economic Review, American Economic Association, volume 105, issue 10, pages 3061-3101, October.
• Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima, 2015, "Optimal Taxation and Debt with Uninsurable Risks to Human Capital Accumulation," American Economic Review, American Economic Association, volume 105, issue 11, pages 3443-3470, November.
• Saurabh Bhargava & Dayanand Manoli, 2015, "Psychological Frictions and the Incomplete Take-Up of Social Benefits: Evidence from an IRS Field Experiment," American Economic Review, American Economic Association, volume 105, issue 11, pages 3489-3529, November.
• Ilyana Kuziemko & Michael I. Norton & Emmanuel Saez & Stefanie Stantcheva, 2015, "How Elastic Are Preferences for Redistribution? Evidence from Randomized Survey Experiments," American Economic Review, American Economic Association, volume 105, issue 4, pages 1478-1508, April.
• Patricia M. Anderson & Kristin F. Butcher & Diane Whitmore Schanzenbach, 2015, "Changes in Safety Net Use during the Great Recession," American Economic Review, American Economic Association, volume 105, issue 5, pages 161-165, May.
• Richard G. Newell & Juha Siikamäki, 2015, "Individual Time Preferences and Energy Efficiency," American Economic Review, American Economic Association, volume 105, issue 5, pages 196-200, May.
• Alan J. Auerbach & Kevin Hassett, 2015, "Capital Taxation in the Twenty-First Century," American Economic Review, American Economic Association, volume 105, issue 5, pages 38-42, May.
• Marek Kapička, 2015, "Optimal Mirrleesean Taxation in a Ben-Porath Economy," American Economic Journal: Macroeconomics, American Economic Association, volume 7, issue 2, pages 219-248, April.
• David L. Fuller & B. Ravikumar & Yuzhe Zhang, 2015, "Unemployment Insurance Fraud and Optimal Monitoring," American Economic Journal: Macroeconomics, American Economic Association, volume 7, issue 2, pages 249-290, April.
• Hilary Hoynes & Doug Miller & David Simon, 2015, "Income, the Earned Income Tax Credit, and Infant Health," American Economic Journal: Economic Policy, American Economic Association, volume 7, issue 1, pages 172-211, February.
• Erlend E. Bø & Joel Slemrod & Thor O. Thoresen, 2015, "Taxes on the Internet: Deterrence Effects of Public Disclosure," American Economic Journal: Economic Policy, American Economic Association, volume 7, issue 1, pages 36-62, February.
• Sara LaLumia & James M. Sallee & Nicholas Turner, 2015, "New Evidence on Taxes and the Timing of Birth," American Economic Journal: Economic Policy, American Economic Association, volume 7, issue 2, pages 258-293, May.
• Johannes Abeler & Simon Jäger, 2015, "Complex Tax Incentives," American Economic Journal: Economic Policy, American Economic Association, volume 7, issue 3, pages 1-28, August.
• Jeffrey L. Hoopes & Daniel H. Reck & Joel Slemrod, 2015, "Taxpayer Search for Information: Implications for Rational Attention," American Economic Journal: Economic Policy, American Economic Association, volume 7, issue 3, pages 177-208, August.
• Carlos A. Vegh & Guillermo Vuletin, 2015, "How Is Tax Policy Conducted over the Business Cycle?," American Economic Journal: Economic Policy, American Economic Association, volume 7, issue 3, pages 327-370, August.
• Per Engström & Katarina Nordblom & Henry Ohlsson & Annika Persson, 2015, "Tax Compliance and Loss Aversion," American Economic Journal: Economic Policy, American Economic Association, volume 7, issue 4, pages 132-164, November.
• Gáspár, Andrea, 2015, "A Nyereséges Egyéni Vállalkozók Személyi Jövedelemadó Terhének És Az Azt Befolyásoló Adatoknak Alakulása Magyarországon (2005-2012)," Acta Carolus Robertus, Karoly Robert University College, volume 5, issue 2, pages 1-15, DOI: 10.22004/ag.econ.206827.
• Cristina Cojocaru (Borovina) Ph. D Student, 2015, "The Minimum Wage And Income, Instruments Of Fighting Poverty In The European Union States," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 25, pages 65-76, NOVEMBER.
• Ahmad Bukola Uthman & Lukman Adebayo Oke & Mohammed Kayode Ajape & Zayyad Abdul-Baki & Murhtala Oladipupo Tijani, 2015, "Curbing Financial Crimes with Anti-Graft Bureaus in Nigeria: The Accountants’ Perception," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 14, issue 1, pages 107-127, March.
• Luis A. Herrera, 2015, "Sobre la acumulación de riqueza y el futuro de los impuestos progresivos globales en «El Capital en el siglo XXI», de Thomas Piketty, en el contexto de América Latina," Ensayos de Política Económica, Departamento de Investigación Francisco Valsecchi, Facultad de Ciencias Económicas, Pontificia Universidad Católica Argentina., volume 2, issue 3, pages 68-93, Octubre.
• K. Galu c k & Gabor Katay, 2015, "Labour Force Participation and Tax-Benefit Systems: A Cross-Country Comparative Perspective," Working papers, Banque de France, number 536.
• Robert Argento & Victoria L. Bryant & John Sabelhaus, 2015, "Early Withdrawals From Retirement Accounts During The Great Recession," Contemporary Economic Policy, Western Economic Association International, volume 33, issue 1, pages 1-16, January.
• Whitney B. Afonso, 2015, "State Income Taxes And Military Service Members' Legal Residency Choices," Contemporary Economic Policy, Western Economic Association International, volume 33, issue 2, pages 334-350, April.
• Mina Baliamoune-Lutz, 2015, "Taxes And Entrepreneurship In Oecd Countries," Contemporary Economic Policy, Western Economic Association International, volume 33, issue 2, pages 369-380, April.
• Guangrong Ma & Jianwei Xu & Shi Li, 2015, "The Income Redistribution Effect Of China'S Personal Income Tax: What The Micro-Data Say," Contemporary Economic Policy, Western Economic Association International, volume 33, issue 3, pages 488-498, July.
• Yogesh Uppal & Amihai Glazer, 2015, "Legislative Turnover, Fiscal Policy, And Economic Growth: Evidence From U.S. State Legislatures," Economic Inquiry, Western Economic Association International, volume 53, issue 1, pages 91-107, January, DOI: 10.1111/ecin.12118.
• Yörük Bariş K., 2015, "Do Charitable Subsidies Crowd Out Political Giving? The Missing Link between Charitable and Political Contributions," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 15, issue 1, pages 407-435, January, DOI: 10.1515/bejeap-2012-0026.