Research classified by Journal of Economic Literature (JEL) codes

2016

• 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’État et au SEC2010," 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, IZA Network @ LISER, number 9684, Jan.
• Elinder, Mikael & Erixson, Oscar & Waldenström, Daniel, 2016, "Inheritance and Wealth Inequality: Evidence from Population Registers," IZA Discussion Papers, IZA Network @ LISER, 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, IZA Network @ LISER, 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.

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.
• Grimes, Arthur & Reinhardt, Marc, 2015, "Relative Income and Subjective Wellbeing: Intra-national and Inter-national Comparisons by Settlement and Country Type," Motu Working Papers, Motu Economic and Public Policy Research, number 290590, Aug, DOI: 10.22004/ag.econ.290590.
• 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," 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.
• Mideros Andrés & O’Donoghue Cathal, 2015, "The Effect of Unconditional Cash Transfers on Adult Labour Supply: A Unitary Discrete Choice Model for the Case of Ecuador," Basic Income Studies, De Gruyter, volume 10, issue 2, pages 225-255, December, DOI: 10.1515/bis-2014-0016.
• Oliver Hümbelin & Rudolf Farys, 2015, "The Suitability of Tax Data to Study Trends in Inequality. A Theoretical and Empirical Review with Tax Data from Switzerland," University of Bern Social Sciences Working Papers, University of Bern, Department of Social Sciences, number 16, Nov.
• James R Hines Jr & Niklas Potrafke & Marina Riem & Christoph Schinke, 2015, "Inter vivos transfers of ownership in family firms," Working Papers, Oxford University Centre for Business Taxation, number 1523.
• Zuzana Siebertova & Norbert Svarda & Jana Valachyova, 2015, "SIMTASK: A Microsimulation model of the Slovak Tax-Benefit System," Discussion Papers, Council for Budget Responsibility, number Discussion Paper No. 3/20, Aug.
• Michal Horváth & Matus Senaj & Zuzana Siebertova & Norbert Svarda, 2015, "The End of the Flat Tax Experiment in Slovakia," Working Papers, Council for Budget Responsibility, number Working Paper No. 4/2015, Aug.
• Norbert Švarda & Jana Valachyová & Zuzana Siebertová, 2015, "SIMTASK: A Microsimulation of the Slovak Tax-Benefit System," Discussion Papers, Central European Labour Studies Institute (CELSI), number 31, Oct.
• Norbert Švarda & Matúš Senaj & Michal Horváth & Zuzana Siebertová, 2015, "The End of the Flat Tax Experiment in Slovakia," Discussion Papers, Central European Labour Studies Institute (CELSI), number 33, Oct.
• Dominika Langenmayr, 2015, "Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?," CESifo Working Paper Series, CESifo, number 5349.
• Philipp Doerrenberg & Andreas Peichl & Sebastian Siegloch, 2015, "The Elasticity of Taxable Income in the Presence of Deduction Possibilities," CESifo Working Paper Series, CESifo, number 5369.
• Florian Scheuer & Iván Werning, 2015, "The Taxation of Superstars," CESifo Working Paper Series, CESifo, number 5479.
• Kurt Schmidheiny & Michaela Slotwinski, 2015, "Behavioral Responses to Local Tax Rates: Quasi-Experimental Evidence from a Foreigners' Tax Scheme in Switzerland," CESifo Working Paper Series, CESifo, number 5518.
• Chang Woon Nam & Christoph Zeiner, 2015, "Effects of Bracket Creep and Tax Reform on Average Personal Income Tax Burden in Germany," CESifo Working Paper Series, CESifo, number 5626.
• Stefanie Gäbler, 2015, "Gekommen, um zu bleiben – Fiskalische Effekte ausländischer Studierender in Deutschland," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 22, issue 05, pages 32-41, October.
• Clemens Fuest & Andreas Peichl & Daniel Waldenström, 2015, "Piketty’s r-g Model: Wealth Inequality and Tax Policy," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 01, pages 03-10, May.
• Ton van Schaik, 2015, "On the Link between Piketty’s Laws," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 01, pages 11-18, May.
• Debraj Ray, 2015, "Nit-Piketty: A Comment on Thomas Piketty’s Capital in the Twenty First Century," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 01, pages 19-25, May.
• Till van Treeck, 2015, "r>g: Why the ‘Piketty Debate’ Unsettles Germany’s Economic Experts," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 01, pages 26-34, May.
• Christoph Schinke, 2015, "Capital in the 21st Century and Bias in German Print Media," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 01, pages 35-39, May.
• Thomas Piketty, 2015, "A Historical Approach to Property, Inequality and Debt: Reflections on Capital in the 21st Century," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 01, pages 40-49, May.
• Ferdinand Dudenhöffer, 2015, "Warum die Sonderabschreibung für Elektroautos ein Strohfeuer werden könnte," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 68, issue 11, pages 20-21, June.
• Tomas Havranek & Zuzana Irsova & Jiri Schwarz, 2015, "Dynamic Elasticities of Tax Revenue: Evidence from the Czech Republic," Working Papers, Czech National Bank, Research and Statistics Department, number 2015/08, Nov.
• Priscila Hermida, 2015, "Who Benefits from the Elimination of School Enrolment Fees? Evidence from Ecuador," Revista Desarrollo y Sociedad, Universidad de los Andes,Facultad de Economía, CEDE.
• Eduardo Lora & Johanna Fajardo-Gonz�lez, 2016, "Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, volume 35, issue Especial , pages 75-117.
• Jorge Armando Rodríguez, 2015, "Impuesto sobre la renta: dime cómo opera y te diré cómo redistribuye," Documentos de Trabajo, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 13128, Feb.
• Francesco Bogliacino & Laura Jim�nez & Daniel Reyes, 2015, "Identificar la incidencia de la estratificación socioeconómica urbana sobre la segregación de los hogares bogotanos," Investigaciones y Productos CID, Universidad Nacional de Colombia, FCE, CID, number 14185, Dec.
• Hernando José Gómez R. & Roberto Steiner, 2015, "La reforma tributaria y su impacto sobre la tasa efectiva de tributación de las firmas en Colombia," Coyuntura Económica, Fedesarrollo, volume 45, issue 1, pages 13-45.
• Nicole Bosch & Maja Micevska Scharf, 2015, "Earnings responses to discontinuities in social security contributions: Evidence from Dutch administrative data," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 311, Sep.
• Agnieszka Kopec, 2015, "Are the new Polish tax rules regarding partnerships limited by shares in breach of EU law? Analysis of amendments to the Polish Income Tax Act 2014 in the light of ECJ case law," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, volume 14, issue 2, pages 205-219, June, DOI: 10.12775/EiP.2015.012.
• Stantcheva, Stefanie & Akcigit, Ufuk & Baslandze, Salomé, 2015, "Taxation and the International Mobility of Inventors," CEPR Discussion Papers, Centre for Economic Policy Research, number 10565, May.
• Krueger, Dirk & Ludwig, Alexander, 2015, "On the Optimal Provision of Social Insurance: Progressive Taxation versus Education Subsidies in General Equilibrium," CEPR Discussion Papers, Centre for Economic Policy Research, number 10806, Sep.
• Schmidheiny, Kurt & Slotwinski, Michaela, 2015, "Behavioral Responses to Local Tax Rates: Quasi-Experimental Evidence from a Foreigners' Tax Scheme in Switzerland," CEPR Discussion Papers, Centre for Economic Policy Research, number 10833, Sep.
• Mertens, Karel, 2015, "Marginal Tax Rates and Income: New Time Series Evidence," CEPR Discussion Papers, Centre for Economic Policy Research, number 10896, Oct.
• Claudio Sapelli, 2015, "Las carencias de Piketty," Estudios Públicos, Centro de Estudios Públicos, volume 0, issue 137, pages 199-222.
• José de Gregorio, 2015, "A propósito de Piketty," Estudios Públicos, Centro de Estudios Públicos, volume 0, issue 137, pages 223-236.
• Slaven Razmilic, 2015, "Impuesto territorial y financiamiento municipal," Estudios Públicos, Centro de Estudios Públicos, volume 0, issue 138, pages 47-92.
• Andrés Hernando & Estéfano Rubio, 2015, "Aporte solidario al ingreso de trabajo (ASIT): una mejor alternativa contra la desigualdad," Puntos de Referencia, Centro de Estudios Públicos, number 419, Nov.
• Stefan Bach, 2015, "Inheritance Tax: Limit Corporate Privileges and Spread Tax Burden," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, volume 5, issue 7, pages 91-99.
• Stefan Bach & Markus M. Grabka & Erik Tomasch, 2015, "Tax and Transfer System: Considerable Redistribution Mainly via Social Insurance," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, volume 5, issue 8, pages 103-111.
• Charlotte Bartels & Nico Pestel, 2015, "The Impact of Short- and Long-Term Participation Tax Rates on Labor Supply," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 777.
• Stefan Bach & Tony Mudrack, 2015, "Erbschaftsteuer auf den Bund übertragen, Länder stärker an Umsatz- oder Einkommensteuer beteiligen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 82, issue 23, pages 539-549.
• Stefan Bach, 2015, "Erbschaftsteuer: Firmenprivilegien begrenzen, Steuerbelastungen strecken," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 82, issue 7, pages 111-121.