Research classified by Journal of Economic Literature (JEL) codes

2017

• Frimmel, Wolfgang & Halla, Martin & Paetzold, Jörg, 2017, "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168244.
• Steiner, Viktor & Fossen, Frank & Rees, Ray & Rostam-Afschar, Davud, 2017, "How Do Entrepreneurial Portfolios Respond to Income Taxation?," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168302.
• Petkova, Kunka & Weichenrieder, Alfons, 2017, "Price and Quantity Effects of the German Real Estate Transfer Tax," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168305.
• Bergner, Sören Martin & Bräutigam, Rainer & Evers, Maria Theresia & Spengel, Christoph, 2017, "The use of SME tax incentives in the European Union," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-006.
• Neisser, Carina, 2017, "The elasticity of taxable income: A meta-regression analysis," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-032.
• Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2017, "Tax refunds and income manipulation evidence from the EITC," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-060.

2016

• 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.
• Karlos Arcanjo da Cruz & Francisco de Sousa Ramos, 2016, "Evidências de subsídio cruzado no setor de saneamento básico nacional e suas consequências [Evidence of cross-subsidy in the Brazilian national sanitation sector and its consequences]," Nova Economia, Economics Department, Universidade Federal de Minas Gerais (Brazil), volume 26, issue 2, pages 623-651, May-Augus.
• Harry Grubert & Rosanne Altshuler, 2016, "Shifting the Burden of Taxation From the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent," National Tax Journal, National Tax Association;National Tax Journal, volume 69, issue 3, pages 643-676, September, DOI: 10.17310/ntj.2016.3.06.
• Robert N. Gordon & David Joulfaian & James M. Poterba, 2016, "Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence From 2010," National Tax Journal, National Tax Association;National Tax Journal, volume 69, issue 4, pages 981-1002, December, DOI: 10.17310/ntj.2016.4.12.
• Eduardo Olaberría, 2016, "Bringing all Chileans on board," OECD Economics Department Working Papers, OECD Publishing, number 1289, Apr, DOI: 10.1787/5jm0xdx0b06g-en.
• Angelica Salvi del Pero, 2016, "Housing policy in Chile: A case study on two housing programmes for low-income households," OECD Social, Employment and Migration Working Papers, OECD Publishing, number 173, Mar, DOI: 10.1787/5jm2hzbnqq33-en.
• Angelica Salvi del Pero & Willem Adema & Valeria Ferraro & Valérie Frey, 2016, "Policies to promote access to good-quality affordable housing in OECD countries," OECD Social, Employment and Migration Working Papers, OECD Publishing, number 176, Feb, DOI: 10.1787/5jm3p5gl4djd-en.
• Juan José Ganuza & Fernando Gomez & Marta Robles, 2016, "Product Liability versus Reputation," The Journal of Law, Economics, and Organization, Oxford University Press, volume 32, issue 2, pages 213-241.
• Nikolaos Artavanis & Adair Morse & Margarita Tsoutsoura, 2016, "Measuring Income Tax Evasion Using Bank Credit: Evidence from Greece," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 131, issue 2, pages 739-798.
• Mádi, László & Árva, László, 2016, "The Financing Reform of Social Security – How to Kill Many Birds with One Stone?," Public Finance Quarterly, Corvinus University of Budapest, volume 61, issue 3, pages 382-400.
• Marjit, Sugata & Mandal, Biswajit & Chatterjee, Tonmoy, 2016, "Infrastructure Development vs Direct Cash Transfer: A General Equilibrium Comparison," MPRA Paper, University Library of Munich, Germany, number 73126, Aug.
• Miyazaki, Takeshi & Ishida, Ryo, 2016, "Estimating the Elasticity of Taxable Income: Evidence from Top Japanese Taxpayers," MPRA Paper, University Library of Munich, Germany, number 74623, Oct.
• Hegadekatti, Kartik & S G, Yatish, 2016, "Examining Taxation of Fiat Money and Bitcoins Vis-A-Vis Regulated Cryptocurrencies," MPRA Paper, University Library of Munich, Germany, number 82073, Oct, revised 12 Oct 2016.
• Diana Bílková, 2016, "The Best and Worst-Paid Sectors in the Czech Republic
  [Nejlépe a nejhůře placená odvětví v České republice]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2016, issue 1, pages 33-53, DOI: 10.18267/j.aop.497.
• Květa Kubátová, 2016, "Interval and global progressivity of the income tax from wages in the Czech and Slovak Republics
  [Intervalová a globální progresivita daně z příjmů z mezd v České republice a na Slovensku]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2016, issue 1, pages 54-67, DOI: 10.18267/j.aop.498.
• Petr Janský & Lenka Röhryová, 2016, "The Distributional Impacts of Meal Vouchers in the Czech Republic," Prague Economic Papers, Prague University of Economics and Business, volume 2016, issue 6, pages 706-722, DOI: 10.18267/j.pep.587.
• Nikola Šimková, 2016, "Efektívna priemerná daňová sadzba z kapitálu aplikovaná na slovenské podmienky
  [Effective Average Tax Rate of Capital Applied to the Slovak Conditions]," Politická ekonomie, Prague University of Economics and Business, volume 2016, issue 1, pages 51-64, DOI: 10.18267/j.polek.1054.
• Diana Bílková, 2016, "Vliv délky praxe na výši mezd zaměstnanců v České republice od počátku hospodářské recese v roce 2009
  [Influence of Length of Practice on Wages of Employees in the Czech Republic in the Period from the Beginning of the Economic Recession in 2009]," Politická ekonomie, Prague University of Economics and Business, volume 2016, issue 6, pages 674-694, DOI: 10.18267/j.polek.1103.
• Mari Kangasniemi & Jukka Pirttilä, 2016, "Evaluation of development co-operation to strengthen trade unions in Zambia – a methodological approach and results from a baseline study," Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE, number 307, Mar.
• Peter M Scott & James T Walker, 2016, "The Impact of Stop-Go Demand Management Policy on Britain's Consumer Durables Industries, 1952-1965," International Business History Discussion Papers, Henley Business School, University of Reading, number ibh-dp2016-02, Nov.
• Giuseppe Fiori & Domenico Ferraro, 2016, "Aging of the Baby Boomers: Demographics and Propagation of Tax Shocks," 2016 Meeting Papers, Society for Economic Dynamics, number 359.
• Christian vom Lehn & Aspen Gorry & Eric Fisher, 2016, "Male Labor Supply and Generational Fiscal Policy," 2016 Meeting Papers, Society for Economic Dynamics, number 536.
• Määttänen, Niku & Ropponen, Olli, 2016, "Dividend Taxation of Non-listed Companies, Resource Allocation and Productivity," ETLA Reports, The Research Institute of the Finnish Economy, number 56, Aug.
• Karhunen, Hannu & Määttänen, Niku & Uusitalo, Roope, 2016, "Reforming Student Financial Aid – Estimates from a Structural Model," ETLA Reports, The Research Institute of the Finnish Economy, number 59, Oct.
• J√∂rg Paetzold & Hannes Winner, 2016, "Taking the High Road? Compliance with Commuter Tax Allowances and the Role of Evasion Spillovers," Working Papers in Economics, University of Salzburg, number 2016-4, Aug.
• Isakov, Kanat S. (Исаков, Канат) & Pekarski, Sergey E. (Пекарский, Сергей), 2016, "An Estimation of Impact of Financial Repression on Budget Revenues
  [Оценка Воздействия Финансовой Репрессии На Доходы Бюджета]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, volume 5, pages 28-49, October.
• Harry Grubert & Rosanne Altshuler, 2016, "Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent," Departmental Working Papers, Rutgers University, Department of Economics, number 201606, Jun.
• Grzegorz Poniatowski & Mikhail Bonch-Osmolovskiy & Misha Belkindas, 2016, "Study to Quantify and Analyse the VAT Gap in the EU Member States: 2016 Final Report," CASE Network Studies and Analyses, CASE-Center for Social and Economic Research, number 0483, Sep.
• Tamar Kbiladze & David Kbiladze, 2016, "Tax burden inequality of population in Georgia and conceptual ? methodological problems of evaluation," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 4006472, Aug.
• Leszek Morawski, 2016, "Regulacyjna skala ekwiwalentności dla gospodarstw domowych w Polsce w latach 2006–2014," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 5, pages 71-89.
• Zeynep ARIKAN & Ahmet İNNECİ, 2016, "Vergilendirilebilir Gelir ve Gelir Vergisinde Üniter Yapıyı Bozan Uygulamalar," Sosyoekonomi Journal, Sosyoekonomi Society, issue 24(30).
• Patricia Apps & Jan Kabátek & Ray Rees & Arthur Soest, 2016, "Labor supply heterogeneity and demand for child care of mothers with young children," Empirical Economics, Springer, volume 51, issue 4, pages 1641-1677, December, DOI: 10.1007/s00181-015-1046-4.
• Torben M. Andersen, 2016, "Automatic stabilizers—the intersection of labour market and fiscal policies," IZA Journal of European Labor Studies, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), volume 5, issue 1, pages 1-18, December, DOI: 10.1186/s40174-016-0061-6.
• Daniela Andrén & Thomas Andrén, 2016, "Women’s and men’s responses to in-work benefits: the influence of children," IZA Journal of Labor Policy, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), volume 5, issue 1, pages 1-24, December, DOI: 10.1186/s40173-016-0059-8.
• Daniela Andrén & Thomas Andrén, 2016, "Women’s and men’s responses to in-work benefits: the influence of children," IZA Journal of Labor Policy, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), volume 5, issue 1, pages 1-24, December, DOI: 10.1186/s40173-016-0059-8.
• Markus Diller & Maximilian Kittl, 2016, "A little less waiting, a little more action? Inheritance tax planning under lifespan uncertainty," Journal of Business Economics, Springer, volume 86, issue 9, pages 963-995, December, DOI: 10.1007/s11573-016-0808-6.
• Jean-François Carpantier & Christelle Sapata, 2016, "Empirical welfare analysis: when preferences matter," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 46, issue 3, pages 521-542, March, DOI: 10.1007/s00355-015-0927-y.
• Wolfgang Scherf & Carolin Dresselhaus, 2016, "Plädoyer für einen Ersatz der Grunderwerbsteuer
  [The Case for Replacing the Real-Estate Transfer Tax]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 96, issue 10, pages 740-747, October, DOI: 10.1007/s10273-016-2043-8.
• Sebastian Eichfelder & Mona Lau, 2016, "Hat die Einführung der Abgeltungsteuer Aktienkurse beeinflusst?
  [Did the Implementation of the Flat Withholding Tax Have a Bearing on the Prices of Shares?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 96, issue 2, pages 101-105, February, DOI: 10.1007/s10273-016-1933-0.
• Sebastian Eichfelder & Mona Lau, 2016, "Hat die Einführung der Abgeltungsteuer Aktienkurse beeinflusst?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 96, issue 2, pages 101-105, February, DOI: 10.1007/s10273-016-1933-0.
• Martin Beznoska & Clemens Fuest & Thilo Schaefer, 2016, "Wirkungen einer Beseitigung des „Mittelstandsbauchs“ im Einkommensteuertarif
  [Effects of Levelling the “Middle Class Bulge” in the German Income Tax Tariff]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 96, issue 9, pages 655-659, September, DOI: 10.1007/s10273-016-2030-0.
• Kristoffer Berg & Thor O. Thoresen, 2016, "Problematic response margins in the estimation of the elasticity of taxable income," Discussion Papers, Statistics Norway, Research Department, number 851, Nov.
• Zhiyang Jia & Trine E. Vattø, 2016, "The path of labor supply adjustment. Sources of lagged responses to tax-benefit reforms," Discussion Papers, Statistics Norway, Research Department, number 854, Dec.
• Justina Prakapavičiūtė & Renata Korsakienė & Renata Korsakienė, 2016, "The investigation of human capital and investments into human capital: Lithuania in the context of the EU," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 3, issue 4, pages 350-367, June, DOI: 10.9770/jesi.2016.3.4(4).
• Tomas Havranek & Zuzana Irsova & Jiri Schwarz, 2016, "Dynamic elasticities of tax revenue: evidence from the Czech Republic," Applied Economics, Taylor & Francis Journals, volume 48, issue 60, pages 5866-5881, December, DOI: 10.1080/00036846.2016.1186796.
• Kotakorpi Kaisa & Laamanen Jani-Petri, 2016, "Prefilled Income Tax Returns and Tax Compliance: Evidence from a Natural Experiment," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 1604, May.
• Kangasniemi Mari & Pirttilä Jukka, 2016, "Evaluation of development co-operation to strengthen trade unions in Zambia – a methodological approach and results from a baseline study," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 1607, Jun.
• Deloitte, 2016, "Economic Analysis of VAT Aspects of e-Commerce," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0067, Mar.
• Deloitte, 2016, "Analysis of costs, benefits, opportunities and risks in respect of the options for the modernisation of the VAT aspects of cross-border e-Commerce," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0068, Mar.
• Deloitte, 2016, "Assessment of the implementation of the 2015 place of supply rules and the Mini-One Stop Shop," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0069, Mar.
• European Commission, 2016, "Tax Policies in the European Union: 2016 Survey," Taxation Survey, Directorate General Taxation and Customs Union, European Commission, number 2016, Nov.
• European Commission, 2016, "Taxation trends in the European Union: 2016 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2016, Dec.
• Thomas Buser & Louis Putterman & Joël van der Weele, 2016, "Gender and Redistribution: Experimental Evidence," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 16-063/I, Aug.
• David Cashin & Takashi Unayama, 2016, "Measuring Intertemporal Substitution in Consumption: Evidence from a VAT Increase in Japan," The Review of Economics and Statistics, MIT Press, volume 98, issue 2, pages 285-297, May.
• Daniel Teles, 2016, "Do Tax Credits Increase Charitable Giving? Evidence from Arizona and Iowa," Working Papers, Tulane University, Department of Economics, number 1606, Jun, revised Oct 2016.
• Severin Borenstein & Lucas W. Davis, 2016, "The Distributional Effects of US Clean Energy Tax Credits," Tax Policy and the Economy, University of Chicago Press, volume 30, issue 1, pages 191-234, DOI: 10.1086/685597.
• María Inés Frapiccini, 2016, "Una aplicación de la teoría de la imposición óptima para Argentina: estimación de holguras en la tasa marginal máxima del impuesto a las ganancias," Estudios Economicos, Universidad Nacional del Sur, Departamento de Economia, volume 33, issue 67, pages 47-66, july-dece.
• Martinez, Isabel Z., 2016, "Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland," Economics Working Paper Series, University of St. Gallen, School of Economics and Political Science, number 1608, May.
• Foellmi, Reto & Martinez, Isabel Z., 2016, "Volatile Top Income Shares in Switzerland? Reassessing the Evolution Between 1981 and 2010," Economics Working Paper Series, University of St. Gallen, School of Economics and Political Science, number 1612, Jul.
• Anastasia Girshina, 2016, "Implications of Fiscal Policy for Housing Tenure Decisions," Working Papers, Department of Economics, University of Venice "Ca' Foscari", number 2014:.
• Dmitry Levando, 2016, "Non-cooperative equilibrium with multiple deviators," Working Papers, Department of Economics, University of Venice "Ca' Foscari", number 2016:15.
• Cinzia Di Novi & Anna Marenzi & Dino Rizzi, 2016, "Do healthcare tax credits help poor healthy individuals on low incomes?," Working Papers, Department of Economics, University of Venice "Ca' Foscari", number 2016:16.
• Francesco Andreoli & Eugenio Peluso, 2016, "So close yet so unequal: Reconsidering spatial inequality in U.S. cities," Working Papers, University of Verona, Department of Economics, number 21/2016, Dec.
• Jörg Pätzold & Hannes Winner, 2016, "Taking the High Road? Compliance with Commuter Tax Allowances and the Role of Evasion Spillovers," WIFO Working Papers, WIFO, number 526, Oct.
• Sami Alpanda & Sarah Zubairy, 2016, "Housing and Tax Policy," Journal of Money, Credit and Banking, Blackwell Publishing, volume 48, issue 2-3, pages 485-512, March, DOI: 10.1111/jmcb.12307.
• James Alm & Jeremy Clark & Kara Leibel, 2016, "Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States," Southern Economic Journal, John Wiley & Sons, volume 82, issue 3, pages 725-747, January, DOI: 10.1002/soej.12106.
• Hrvoje Šimović & Milan Deskar-Škrbić, 2016, "Učinak promjena poreznih stopa na porezno opterećenje rada u Hrvatskoj," EFZG Occasional Publications (Department of Finance), Faculty of Economics and Business, University of Zagreb, chapter 5, in: Alen Stojanović & Hrvoje Šimović, "Aktualni problemi i izazovi razvoja financijskog sustava".
• Becker, Marcus & Löffler, Andreas, 2016, "Arbitrage and nonlinear tax scales," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 205.
• Alberternst, Stephan & Sureth-Sloane, Caren, 2016, "Interest barrier and capital structure response," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 206.
• Alberternst, Stephan, 2016, "Relevanz der deutschen Zinsschranke für Personenunternehmen: Eine dynamische Analyse der Betroffenheit," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 207.
• Haring, Magdalena & Niemann, Rainer & Rünger, Silke, 2016, "Investor taxation, firm heterogeneity and capital structure choice," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 210.
• Eichfelder, Sebastian & Lau, Mona, 2016, "Financial transaction taxes: Announcement effects, short-run effects, and long-run effects," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 211.
• Fossen, Frank M. & Simmler, Martin, 2016, "Personal Taxation of Capital Income and the Financial Leverage of Firms," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 23, issue 1, pages 48-81.
• Bartels, Charlotte & Pestel, Nico, 2016, "Short- and long-term participation tax rates and their impact on labor supply," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 23, issue 6, pages 1126-1159.
• Di Nola, Alessandro & Kocharkov, Georgi & Vasilev, Aleksandar, 2016, "Productivity, Taxation and Evasion: A Quantitative Exploration of the Determinants of the Informal Economy," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 144164.
• Dekker, Vincent & Strohmaier, Kristina & Bosch, Nicole, 2016, "A data-driven procedure to determine the bunching window: An application to the Netherlands," Hohenheim Discussion Papers in Business, Economics and Social Sciences, University of Hohenheim, Faculty of Business, Economics and Social Sciences, number 05-2016.
• Altemeyer-Bartscher, Martin & Zeddies, Götz, 2016, "Kalte Progression – Gefahr für die Stabilität der Schuldenbremse," Wirtschaft im Wandel, Halle Institute for Economic Research (IWH), volume 22, issue 5, pages 93-96.
• Beznoska, Martin, 2016, "Die Belastungs- und Aufkommenswirkungen der kalten Progression," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 14/2016.
• Beznoska, Martin & Hentze, Tobias, 2016, "Die Wirkung des demografischen Wandels auf die Steuereinnahmen in Deutschland," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, volume 43, issue 3, pages 77-93, DOI: 10.2373/1864-810X.16-03-05.
• Potrafke, Niklas & Hines, James R. & Riem, Marina & Schinke, Christoph, 2016, "Inter vivos transfers of ownership in family firms," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145521.
• Bütler, Monika & Ramsden, Alma, 2016, "Pricing annuities: The role of taxation in retirement decisions," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145525.
• Martinez, Isabel Z., 2016, "Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145643.
• Siassi, Nawid & Ortigueira, Salvador, 2016, "Anti-Poverty Income Transfers in the US - A Framework for the Evaluation of Policy Reforms," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145665.
• Schächtele, Simeon, 2016, "The Importance of Deductions in Response to the Personal Income Tax: Bunching Evidence from Germany," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145748.
• Büttner, Thiess & Madzharova, Boryana, 2016, "WTO Membership and the Shift to Consumption Taxes," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145780.
• Fink, Alexander, 2016, "Income taxation and the timing of marriage," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145827.
• Bittschi, Benjamin & Borgloh, Sarah & Wigger, Berthold U., 2016, "Philanthropy in a secular society," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 16-021.
• Dolls, Mathias & Doerrenberg, Philipp & Peichl, Andreas & Stichnoth, Holger, 2016, "Do savings increase in response to salient information about retirement and expected pensions?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 16-059.
• Victoria IORDACHI & Mariana Rodica TIRLEA, 2016, "Use Of Presumptive Taxation In Facilitating Small Business Tax Compliance," Economy and Sociology, The Journal Economy and Sociology, issue 3, pages 11-19.
• Ufuk Akcigit & Salomé Baslandze & Stefanie Stantcheva, 2016, "Taxation and the International Mobility of Inventors," American Economic Review, American Economic Association, volume 106, issue 10, pages 2930-2981, October.
• Laurence Ales & Christopher Sleet, 2016, "Taxing Top CEO Incomes," American Economic Review, American Economic Association, volume 106, issue 11, pages 3331-3366, November.
• Naomi E. Feldman & Peter Katuš?ák & Laura Kawano, 2016, "Taxpayer Confusion: Evidence from the Child Tax Credit," American Economic Review, American Economic Association, volume 106, issue 3, pages 807-835, March.
• Jesse Bricker & Alice Henriques & Jacob Krimmel & John Sabelhaus, 2016, "Estimating Top Income and Wealth Shares: Sensitivity to Data and Methods," American Economic Review, American Economic Association, volume 106, issue 5, pages 641-645, May.
• Philip Vermeulen, 2016, "Estimating the Top Tail of the Wealth Distribution," American Economic Review, American Economic Association, volume 106, issue 5, pages 646-650, May.
• 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," American Economic Review, American Economic Association, volume 106, issue 5, pages 662-667, May.
• Marios Karabarbounis, 2016, "A Road Map for Efficiently Taxing Heterogeneous Agents," American Economic Journal: Macroeconomics, American Economic Association, volume 8, issue 2, pages 182-214, April.
• Claus Thustrup Kreiner & Søren Leth-Petersen & Peer Ebbesen Skov, 2016, "Tax Reforms and Intertemporal Shifting of Wage Income: Evidence from Danish Monthly Payroll Records," American Economic Journal: Economic Policy, American Economic Association, volume 8, issue 3, pages 233-257, August.
• Grant Graziani & Wilbert van der Klaauw & Basit Zafar, 2016, "Workers' Spending Response to the 2011 Payroll Tax Cuts," American Economic Journal: Economic Policy, American Economic Association, volume 8, issue 4, pages 124-159, November.
• Christophe Muller & Klarizze Anne Martin Puzon, 2016, "On the Number of Social Reforms in MENA Economies," AMSE Working Papers, Aix-Marseille School of Economics, France, number 1623, Jul.
• Marek Dabrowski, 2016, "The Arab and Post-Communist Transitions: Similarities, Differences, and Common Lessons," Acta Oeconomica, Akadémiai Kiadó, Hungary, volume 66, issue 2, pages 181-212, June.
• Sasa Randjelovic, 2016, "This paper provides an empirical evaluation of the effects of income taxation on personal savings in Serbia, by taking into account both transmitting channels: the direct impact of capital income tax on the rate-of-return and the indirect impact of l," Acta Oeconomica, Akadémiai Kiadó, Hungary, volume 66, issue 2, pages 261-281, June.
• Agustín Lódola & Pedro Velasco, & Jorge Puig & Luciana Tobes, 2016, "Explorando la imposición única a los ingresos en Argentina," CEFIP, Working Papers, CEFIP, Universidad Nacional de La Plata, number 020, Sep.
• Ibrahim Organ & Baki Yegen, 2016, "OECD'ye Uye Ulkeler Acisindan Kisisel Gelir Vergisi Mukellef Sayilarinin ve Secmen Sayilarinin Degerlendirmesi," EconWorld Working Papers, WERI-World Economic Research Institute, number 16004, Apr, revised Apr 2016, DOI: 10.22440/EconWorld.WP.2016.004.
• Florin Dumiter & Stefania Jimon, 2016, "Application of international double taxation conventions in Romania," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 6, issue 2, pages 182-201, December.
• Enzo Mignarri, 2016, "Protecting disabled people, a new trust application," BANCARIA, Bancaria Editrice, volume 10, pages 52-59, October.
• Stoyan Tanchev, 2016, "The Role of The Proportional Income Tax on Economic Growth of Bulgaria," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 66-77.
• Stoian Tanchev, 2016, "Consumer tax system of Bulgaria in terms of economic growth and crisis," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 85-105,106-.
• Anson T. Y. Ho & Jie Zhou, 2016, "Housing and Tax-Deferred Retirement Accounts," Staff Working Papers, Bank of Canada, number 16-24, DOI: 10.34989/swp-2017-24.
• Luca Agnello & Nikola Altiparmakov & Michal Andrle & Maria Grazia Attinasi & Jan Babeck� & Salvador Barrios & John Bluedorn & Vladimir Borgy & Othman Bouabdallah & Andries Brandsma & Adi Brender & V, 2016, "Beyond the austerity dispute: new priorities for fiscal policy," Workshop and Conferences, Bank of Italy, Economic Research and International Relations Area, number 20, Mar.
• Maria Rosaria Marino & Marzia Romanelli & Martino Tasso, 2016, "Women at work: the impact of welfare and fiscal policies in a dynamic labor supply model," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1084, Sep.
• Jelena Žarković-Rakić & Saša Ranđelović & Marko Vladisavljević, 2016, "Labour Market Effects Of Social Security Contribution Reform In Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 61, issue 208, pages 73-92, January -.
• Katharina Jenderny, 2016, "Mobility of Top Incomes in Germany," Review of Income and Wealth, International Association for Research in Income and Wealth, volume 62, issue 2, pages 245-265, June.
• Bierbrauer Felix J., 2016, "Effizienz oder Gerechtigkeit?: Ungleiche Einkommen, ungleiche Vermögen und Optimale Steuern," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 17, issue 1, pages 2-24, April, DOI: 10.1515/pwp-2016-0001.
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• Oliver Hümbelin, 2016, "Ungleichheit und Umverteilung über das Steuersystem. Eine Analyse der Verteilungseffekte von direkten Steuern und steuerlichen Abzügen mit Steuerdaten des Kantons Aargau (2001-2011)," University of Bern Social Sciences Working Papers, University of Bern, Department of Social Sciences, number 23, Oct.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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.