Research classified by Journal of Economic Literature (JEL) codes

2015

• 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, C.E.P.R. Discussion Papers, 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, C.E.P.R. Discussion Papers, 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, C.E.P.R. Discussion Papers, number 10833, Sep.
• Mertens, Karel, 2015, "Marginal Tax Rates and Income: New Time Series Evidence," CEPR Discussion Papers, C.E.P.R. Discussion Papers, 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.
• Stefan Bach & Markus M. Grabka & Erik Tomasch, 2015, "Steuer- und Transfersystem: hohe Umverteilung vor allem über die Sozialversicherung," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 82, issue 8, pages 147-156.
• Michael Neumann, 2015, "Earnings Responses to Social Security Contributions," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1489.
• Timm Bönke & Matthias Giesecke & Holger Lüthen, 2015, "The Dynamics of Earnings in Germany: Evidence from Social Security Records," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1514.
• Eliane El Badaoui & Riccardo Magnani, 2015, "Tax Policies and Informality in South Africa," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2015-22.
• Smirnova Elena Evgenievna, 2015, "Investment Activity of Natural Persons: Russian Experience of Tax Stimulation," International Journal of Economics and Financial Issues, Econjournals, volume 5, issue 3, pages 833-842.
• Hanni, Michael & Martner Fanta, Ricardo & Podestá, Andrea, 2015, "El potencial redistributivo de la fiscalidad en América Latina," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), August.
• Hanni, Michael & Martner Fanta, Ricardo & Podestá, Andrea, 2015, "The redistributive potential of taxation in Latin America," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), August.
• Creedy, John & Gemmell, Norman & Scobie, Grant, 2015, "Pensions, savings and housing: A life-cycle framework with policy simulations," Economic Modelling, Elsevier, volume 46, issue C, pages 346-357, DOI: 10.1016/j.econmod.2014.12.036.
• Guo, Jang-Ting & Krause, Alan, 2015, "Dynamic income taxation without commitment: Comparing alternative tax systems," Economic Modelling, Elsevier, volume 47, issue C, pages 319-326, DOI: 10.1016/j.econmod.2015.03.008.
• Doerrenberg, Philipp, 2015, "Does the use of tax revenue matter for tax compliance behavior?," Economics Letters, Elsevier, volume 128, issue C, pages 30-34, DOI: 10.1016/j.econlet.2015.01.005.
• Gutiérrez C., Pablo & López, Ramón E. & Figueroa B., Eugenio, 2015, "Top income measurement and undistributed profits," Economics Letters, Elsevier, volume 134, issue C, pages 138-140, DOI: 10.1016/j.econlet.2015.07.013.
• Sims, Theodore S., 2015, "Income taxation, wealth effects, and uncertainty: Portfolio adjustments with isoelastic utility and discrete probability," Economics Letters, Elsevier, volume 135, issue C, pages 52-54, DOI: 10.1016/j.econlet.2015.07.006.
• Jaspersen, Johannes G. & Richter, Andreas, 2015, "The wealth effects of premium subsidies on moral hazard in insurance markets," European Economic Review, Elsevier, volume 77, issue C, pages 139-153, DOI: 10.1016/j.euroecorev.2015.03.007.
• Guo, Jang-Ting & Krause, Alan, 2015, "Dynamic nonlinear income taxation with quasi-hyperbolic discounting and no commitment," Journal of Economic Behavior & Organization, Elsevier, volume 109, issue C, pages 101-119, DOI: 10.1016/j.jebo.2014.11.002.
• Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2015, "Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure," Journal of Economic Behavior & Organization, Elsevier, volume 109, issue C, pages 85-100, DOI: 10.1016/j.jebo.2014.11.005.
• Nuscheler, Robert & Roeder, Kerstin, 2015, "Financing and funding health care: Optimal policy and political implementability," Journal of Health Economics, Elsevier, volume 42, issue C, pages 197-208, DOI: 10.1016/j.jhealeco.2015.04.003.
• Givord, Pauline & Marbot, Claire, 2015, "Does the cost of child care affect female labor market participation? An evaluation of a French reform of childcare subsidies," Labour Economics, Elsevier, volume 36, issue C, pages 99-111, DOI: 10.1016/j.labeco.2015.07.003.
• Chakraborty, Indraneel & Holter, Hans A. & Stepanchuk, Serhiy, 2015, "Marriage stability, taxation and aggregate labor supply in the U.S. vs. Europe," Journal of Monetary Economics, Elsevier, volume 72, issue C, pages 1-20, DOI: 10.1016/j.jmoneco.2015.01.001.
• Kolm, Ann-Sofie & Tonin, Mirco, 2015, "Benefits conditional on work and the Nordic model," Journal of Public Economics, Elsevier, volume 127, issue C, pages 115-126, DOI: 10.1016/j.jpubeco.2014.05.010.
• Kreiner, Claus Thustrup & Munch, Jakob Roland & Whitta-Jacobsen, Hans Jørgen, 2015, "Taxation and the long run allocation of labor: Theory and Danish evidence," Journal of Public Economics, Elsevier, volume 127, issue C, pages 74-86, DOI: 10.1016/j.jpubeco.2014.03.012.
• Sun, Sizhong & Anwar, Sajid, 2015, "Taxation of labour, product varieties and skilled–unskilled wage inequality: Short run versus long run," International Review of Economics & Finance, Elsevier, volume 38, issue C, pages 250-257, DOI: 10.1016/j.iref.2015.03.001.
• Miljenko Javorovic, 2015, "Porez Na Dohodak U Republici Hrvatskoj," FIP - Journal of Finance and Law, Effectus - University College for Law and Finance, volume 3, issue 1, pages 83-100.
• Miljenko Javorović, 2015, "Porez Na Dohodak U Republici Hrvatskoj," Effectus - Working Paper Series, Effectus - University College for Law and Finance, number 0010, Aug.
• Urzúa, Carlos M., 2015, "Los ingresos públicos de la Ciudad de México," EGAP Working Papers, Tecnológico de Monterrey, Campus Ciudad de México, number 2015-01, Jan.
• Hoopes, Jeffrey L. & Reck, Daniel & Slemrod, Joel, 2015, "Taxpayer search for information: implications for rational attention," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 88191, Aug.
• Gábor Kátay & Kamil Galuščák, 2015, "Labour Force Participation and Tax-Benefit Systems: A Cross-Country Comparative Perspective," EcoMod2015, EcoMod, number 8525, Jul.
• Jesús Ruiz-Huerta & Carlos Garcimartín, 2015, "Hacia una fiscalidad europea. Tendencias de los impuestos en la Unión Europea," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 88, issue 02, pages 67-97.
• Jorge Onrubia Fernández & María del Carmen Rodado Ruiz, 2015, "El papel redistributivo del sistema fiscal: presente y futuro," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 88, issue 02, pages 176-217.
• Fernando Rodrigo Sauco, 2015, "La integración de impuestos y prestaciones: el uso de subsidios salariales en la experiencia internacional. Lecciones para España," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 88, issue 02, pages 218-261.
• Casares, Enrique R. & García, María Guadalupe & Ruiz, Lucía A. & Sobarzo, Horacio, 2015, "Distribución del ingreso, impuestos y transferencias en México. Un análisis de equilibrio general aplicado," El Trimestre Económico, Fondo de Cultura Económica, volume 0, issue 327, pages .523-558, julio-sep, DOI: http://dx.doi.org/10.20430/ete.v82i.
• Figari, Francesco & Paulus, Alari & Sutherland, Holly, 2015, "The design of fiscal consolidation measures in the European Union: distributional effects and implications for macroeconomic recovery," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM5/15, Mar.
• Savage, Tim & Callan, Tim, 2015, "Modelling the Impact of Direct and Indirect Taxes Using Complementary Datasets," Papers, Economic and Social Research Institute (ESRI), number WP496, Feb.
• Cristian PANA, 2015, "Direct Taxation in Romania: an Empirical Analysis," Economics of Sustainable Development.The Economic Impact of Climate Change. - Working papers, Ecological University of Bucharest, Department of Economics, number 12, Nov.
• Salvador Barrios & Serena Fatica & Diego Martinez & Gilles Mourre, 2015, "The fiscal effects of work-related tax expenditures in Europe," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 545, Feb.
• Fernando Di Nicola & Giorgio Mongelli & Simone Pellegrino, 2015, "The static microsimulation model of the Italian Department of Finance: Structure and first results regarding income and housing taxation," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2015, issue 2, pages 125-157.
• Tomas Havranek & Zuzana Irsova & Jiri Schwarz, 2015, "Dynamic Elasticities of Tax Revenue: Evidence from the Czech Republic," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2015/23, Oct, revised Oct 2015.
• Jorge Onrubia & Fidel Picos & María del Carmen Rodado, 2015, "Evaluating Options for Shifting Tax Burden to Top Income Earners," Working Papers, FEDEA, number 2015-12, Nov.
• Matikka, Tuomas, 2015, "The Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland," Working Papers, VATT Institute for Economic Research, number 69.
• Andrew Hanson & Hal Martin, 2015, "Metropolitan Area Home Prices and the Mortgage Interest Deduction: Estimates and Simulations from Policy Change," Working Papers (Old Series), Federal Reserve Bank of Cleveland, number 1516, Oct, DOI: 10.26509/frbc-wp-201516.
• Anil Kumar & Che-Yuan Liang, 2015, "Declining female labor supply elasticities in the U.S. and implications for tax policy: evidence from panel data," Working Papers, Federal Reserve Bank of Dallas, number 1501, Jan, DOI: 10.24149/wp1501.
• Jason L. Saving & Alan D. Viard, 2015, "Are income taxes destined to rise? the fiscal imbalance and future tax policy," Working Papers, Federal Reserve Bank of Dallas, number 1502, Jan, DOI: 10.24149/wp1502.
• Adam Looney & Kevin B. Moore, 2015, "Changes in the Distribution of After-Tax Wealth: Has Income Tax Policy Increased Wealth Inequality?," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2015-58, Jun, DOI: 10.17016/FEDS.2015.058.
• Jeff Larrimore & Jacob Mortenson & David Splinter, 2015, "Income and Earnings Mobility in U.S. Tax Data," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2015-61, Jul, DOI: 10.17016/FEDS.2015.061.
• Bhashkar Mazumder, 2015, "Estimating the Intergenerational Elasticity and Rank Association in the U.S.: Overcoming the Current Limitations of Tax Data," Working Paper Series, Federal Reserve Bank of Chicago, number WP-2015-4, Jun.
• Satyajit Chatterjee & Burcu Eyigungor, 2015, "A quantitative analysis of the u.s. housing and mortgage markets and the foreclosure crisis," Working Papers, Federal Reserve Bank of Philadelphia, number 15-13, Mar.
• Hakan Yilmazkuday, 2015, "Individual Tax Rates and Regional Tax Revenues: A Cross-State Analysis," Working Papers, Florida International University, Department of Economics, number 1507, Nov.
• Salvador Barrios & Serena Fatica & Diego Martínez-López & Gilles Mourre, 2015, "The fiscal effects of work-related tax expenditures in Europe," Working Papers. Collection A: Public economics, governance and decentralization, Universidade de Vigo, GEN - Governance and Economics research Network, number 1504, May.
• DUCRAY François, 2015, "Should we change national assistance for students and their families?," Cahiers du GREThA (2007-2019), Groupe de Recherche en Economie Théorique et Appliquée (GREThA), number 2015-23.
• Eliane El Badaoui & Riccardo Magnani, 2015, "Tax Policies and Informality in South Africa," Working Papers, HAL, number hal-04141400.
• Lane Kenworthy, 2015, "Do employment-conditional earnings subsidies work?," ImPRovE Working Papers, Herman Deleeck Centre for Social Policy, University of Antwerp, number 15/10, Apr.
• Dackehag, Margareta & Hansson, Åsa, 2015, "Taxation of Dividend Income and Economic Growth: The Case of Europe," Working Paper Series, Research Institute of Industrial Economics, number 1081, Aug.
• Dackehag, Margareta & Hansson, Åsa, 2015, "Taxation of Dividend Income and Economic Growth: The Case of Europe," Working Papers, Lund University, Department of Economics, number 2015:24, Aug.
• Kumar, Anil & Liang, Che-Yuan, 2015, "The Taxable Income Elasticity: A Structural Differencing Approach," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2015:1, Jan.
• Engström, Per & Hagen, Johannes, 2015, "Income underreporting among the self-employed: a permanent income approach," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2015:2, Jun.
• Elinder, Mikael & Erixson, Oscar & Waldenström, Daniel, 2015, "Inheritance and wealth inequality: Evidence from population registers," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2015:3, Jun.
• Kanat S. Isakov & Sergey E. Pekarski, 2015, "Financial Repression and Laffer Curves," HSE Working papers, National Research University Higher School of Economics, number WP BRP 113/EC/2015.
• YOKOYAMA, Izumi & 横山, 泉, 2015, "The Impact of Tax Reform in Japan on the Work-Hour and Income Distributions of Married Women," Discussion Papers, Graduate School of Economics, Hitotsubashi University, number 2015-02, Jan.
• Caroline M. Hoxby & George B. Bulman, 2015, "The Effects of the Tax Deduction for Postsecondary Tuition: Implications for Structuring Tax-Based Aid," Economics Working Papers, Hoover Institution, Stanford University, number 15114, Sep.
• Amagoia Sagasta & José M. Usategui, 2015, "Purchase and rental subsidies in durable-oligopolies," Hacienda Pública Española / Review of Public Economics, IEF, volume 213, issue 2, pages 11-40, June.
• Suárez-Alemán, Ancor & Morales Sarriera, Javier & Serebrisky, Tomás & Trujillo, Lourdes, 2015, "When It Comes to Container Port Efficiency, Are All Developing Regions Equal?," IDB Publications (Working Papers), Inter-American Development Bank, number 6788, Jan, DOI: http://dx.doi.org/10.18235/0011671.
• von Schiller, Armin, 2015, "Party System Institutionalization and Reliance on Personal Income Tax in Developing Countries," IDB Publications (Working Papers), Inter-American Development Bank, number 7351, Dec, DOI: http://dx.doi.org/10.18235/0011710.
• Fretes Cibils, Vicente & Ter-Minassian, Teresa & Scrofina, J. Sebastián & Ortega, Federico & Ríos, Germán & Rasteletti, Alejandro & Ramírez Verdugo, Arturo & Pineda, Emilio & Martínez-Vázquez, Jorge &, 2015, "Decentralizing Revenue in Latin America: Why and How (Executive Summary)," IDB Publications (Books), Inter-American Development Bank, number 6829, November.
• Fretes Cibils, Vicente & Ter-Minassian, Teresa & Scrofina, J. Sebastián & Ortega, Federico & Ríos, Germán & Rasteletti, Alejandro & Ramírez Verdugo, Arturo & Pineda, Emilio & Martínez-Vázquez, Jorge &, 2015, "Decentralizing Revenue in Latin America: Why and How," IDB Publications (Books), Inter-American Development Bank, number 6883, ISBN: ARRAY(0x982eefb0), November.
• Sara Torregrosa, 2015, "Bypassing progressive taxation: fraud and base erosion in the Spanish income tax (1970-2001)," Working Papers, Institut d'Economia de Barcelona (IEB), number 2015/31.
• Andrea Albarea & Michele Bernasconi & Cinzia Di Novi & Anna Marenzi & Dino Rizzi & Francesca Zantomio, 2015, "Accounting for Tax Evasion Profiles and Tax Expenditures in Microsimulation Modelling. The BETAMOD Model for Personal Income Taxes in Italy," International Journal of Microsimulation, International Microsimulation Association, volume 8, issue 3, pages 99-136.
• Artur Åšwistak & Sebastian Wawrzak & Agnieszka AliÅ„ska, 2015, "In pursuit of tax equity: lessons from VAT rate structure adjustment in Poland," Financial Theory and Practice, Institute of Public Finance, volume 39, issue 2, pages 115-137.
• IlmÄ rs Sņucins & Ieva Kodoliņa-MiglÄ ne, 2015, "Reform of labour taxes in Latvia 2011-2013," Financial Theory and Practice, Institute of Public Finance, volume 39, issue 4, pages 371-391.
• Luigi Bernardi, 2015, "Internet and taxation in the European Union: A primer," Working papers, Società Italiana di Economia Pubblica, number 30, Jul.
• Maria Cozzolino & Marco Di Marco, 2015, "Micromodelling Italian Taxes and Social Policies," Rivista di statistica ufficiale, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), volume 17, issue 2, pages 17-26.
• Ugo Colombino, 2015, "The Istat Microsimulation Models," Rivista di statistica ufficiale, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), volume 17, issue 2, pages 5-15.
• Savage, Michael & Callan, Tim, 2015, "Modelling the Impact of Direct and Indirect Taxes Using Complementary Datasets," IZA Discussion Papers, Institute of Labor Economics (IZA), number 8897, Feb.
• Kaliskova, Klara, 2015, "Tax and Transfer Policies and the Female Labor Supply in the EU," IZA Discussion Papers, Institute of Labor Economics (IZA), number 8949, Mar.
• Lemieux, Thomas & Riddell, W. Craig, 2015, "Top Incomes in Canada: Evidence from the Census," IZA Discussion Papers, Institute of Labor Economics (IZA), number 9037, May.
• Gimpelson, Vladimir & Treisman, Daniel, 2015, "Misperceiving Inequality," IZA Discussion Papers, Institute of Labor Economics (IZA), number 9100, Jun.
• Bartels, Charlotte & Pestel, Nico, 2015, "The Impact of Short- and Long-Term Participation Tax Rates on Labor Supply," IZA Discussion Papers, Institute of Labor Economics (IZA), number 9151, Jun.
• Islam, Nizamul & Flood, Lennart, 2015, "A Tax Benefit Model for Policy Evaluation in Luxembourg: LuxTaxBen," IZA Discussion Papers, Institute of Labor Economics (IZA), number 9152, Jun.
• Bloemen, Hans, 2015, "Collective Labour Supply, Taxes, and Intrahousehold Allocation: An Empirical Approach," IZA Discussion Papers, Institute of Labor Economics (IZA), number 9464, Oct.
• Ugo Colombino, 2015, "Is unconditional basic income a viable alternative to other social welfare measures?," IZA World of Labor, Institute of Labor Economics (IZA), pages 128-128, February.
• Bernhard Boockmann, 2015, "The effects of wage subsidies for older workers," IZA World of Labor, Institute of Labor Economics (IZA), pages 189-189, September.
• Laszlo Goerke, 2015, "Income tax buyouts and income tax evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 22, issue 1, pages 120-143, February, DOI: 10.1007/s10797-013-9302-z.
• Shun-ichiro Bessho & Masayoshi Hayashi, 2015, "Should the Japanese tax system be more progressive? An evaluation using the simulated SMCFs based on the discrete choice model of labor supply," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 22, issue 1, pages 144-175, February, DOI: 10.1007/s10797-014-9303-6.
• André Decoster & Peter Haan, 2015, "Empirical welfare analysis with preference heterogeneity," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 22, issue 2, pages 224-251, April, DOI: 10.1007/s10797-014-9304-5.
• Kimberley Scharf & Sarah Smith, 2015, "The price elasticity of charitable giving: does the form of tax relief matter?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 22, issue 2, pages 330-352, April, DOI: 10.1007/s10797-014-9306-3.
• Robin Boadway & Katherine Cuff, 2015, "Tax treatment of bequests when donor benefits are discounted," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 22, issue 4, pages 604-634, August, DOI: 10.1007/s10797-015-9366-z.
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• Severin Borenstein & Lucas W. Davis, 2014, "The Distributional Effects of U.S. Clean Energy Tax Credits," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 30".
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• Monique Ebell & Angus Armstrong & Philip Davis, 2015, "An economic analysis of the existing taxation of pensions (EET) versus an alternative regime (TEE)," National Institute of Economic and Social Research (NIESR) Discussion Papers, National Institute of Economic and Social Research, number 455, Sep.
• Jørn Rattsø & Hildegunn E Stokke, 2015, "Handling amenities in income taxation: Analysis of tax distortions in a migration equilibrium model," Working Paper Series, Department of Economics, Norwegian University of Science and Technology, number 16315, Mar.
• James Alm & J. Sebastian Leguizamon, 2015, "Whither the Marriage Tax?," National Tax Journal, National Tax Association;National Tax Journal, volume 68, issue 2, pages 251-280, June, DOI: 10.17310/ntj.2015.2.02.
• Christopher Ball & John Creedy, 2015, "Inequality in New Zealand 1983/84 to 2013/14," Treasury Working Paper Series, New Zealand Treasury, number 15/06, Jun.
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• Sanne Zwart, 2015, "Maintaining an Efficient and Equitable Housing Market in Belgium," OECD Economics Department Working Papers, OECD Publishing, number 1208, Apr, DOI: 10.1787/5js30ttdx36c-en.
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• Eckhard Wurzel & Damien Azzopardi, 2015, "Luxembourg - addressing new challenges in a major financial sector," OECD Economics Department Working Papers, OECD Publishing, number 1239, Jun, DOI: 10.1787/5jrzxgz5tvwj-en.
• Seán Kennedy & Yosuke Jin & David Haugh & Patrick Lenain, 2015, "Taxes, income and economic mobility in Ireland: New evidence from tax records data," OECD Economics Department Working Papers, OECD Publishing, number 1269, Nov, DOI: 10.1787/5jrqc6zlgq31-en.