Research classified by Journal of Economic Literature (JEL) codes

2015

• Brendan O’Connor & Terence Hynes & David Haugh & Patrick Lenain, 2015, "Searching for the inclusive growth tax grail: The distributional impact of growth enhancing tax reform in Ireland," OECD Economics Department Working Papers, OECD Publishing, number 1270, Nov, DOI: 10.1787/5jrqc6vk3n30-en.
• Christine Lewis & Theresa Alton, 2015, "How can South Africa's tax system meet revenue raising challenges?," OECD Economics Department Working Papers, OECD Publishing, number 1276, Dec, DOI: 10.1787/5jrp1g0xztbr-en.
• Volker Meier & Andreas Wagener, 2015, "Do Mobile Pensioners Threaten the Deferred Taxation of Savings?," CESifo Economic Studies, CESifo Group, volume 61, issue 2, pages 465-483.
• Canice Prendergast, 2015, "The Empirical Content of Pay-for-Performance," The Journal of Law, Economics, and Organization, Oxford University Press, volume 31, issue 2, pages 242-261.
• Anna Leszczylowska, 2015, "Microsimulation as an instrument for tax policy analyses," Business and Economic Horizons (BEH), Prague Development Center, volume 11, issue 1, pages 14-27, April.
• Ufuk Akcigit & Salomé Baslandze & Stefanie Stantcheva, 2015, "Taxation and the International Mobility of Inventors," PIER Working Paper Archive, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, number 15-014, Feb.
• Agnes Sipos, 2015, "Shared State Taxes And Tax Policy Of Local Self-Governments In Connection With Tax Morale," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 10, issue 3, pages 65-88, September, DOI: 10.12775/EQUIL.2015.025.
• Agnes Sipos, 2015, "Shared state taxes and tax policy of local self-governments in connection with tax morale," Working Papers, Institute of Economic Research, number 101/2015, Apr, revised Apr 2015.
• Motuma, Simegn Nigussie & Bekana, Dejene Mamo, 2015, "Income Tax Progressivity and Income Inequality: the Case of Payroll Tax with Evidence from Ethiopia," Public Finance Quarterly, Corvinus University of Budapest, volume 60, issue 3, pages 357-383.
• Stella Quimbo & Xylee Javier, 2015, "Rethinking the taxation of compensation income in the Philippines," Philippine Review of Economics, University of the Philippines School of Economics and Philippine Economic Society, volume 51, issue 1, pages 1-22, June.
• Yao, Tao, 2015, "房产税制度创新路径研究：基于财富公平分配目标
  [Path of the Property Taxes Institution Innovation: Based on the Objective of Equitable Distribution of Wealth]," MPRA Paper, University Library of Munich, Germany, number 61172, Jan.
• Gupta, Poonam, 2015, "Generating Larger Tax Revenue in South Asia," MPRA Paper, University Library of Munich, Germany, number 61443, Jan.
• Piacentini, Paolo & Prezioso, Stefano & Testa, Giuseppina, 2015, "Effects of fiscal policy in the North and South of Italy," MPRA Paper, University Library of Munich, Germany, number 62372, Feb.
• Ioannidis, Yiorgos, 2015, "The political economy of the distributional character of the Greek taxation system (1995–2008)," MPRA Paper, University Library of Munich, Germany, number 64033.
• Yılmaz, Engin & Süslü, Bora, 2015, "The Calculation of Weighted Price Elasticity of Tax: Turkey (1998-2013)," MPRA Paper, University Library of Munich, Germany, number 64417, Feb, revised 15 Apr 2015.
• Grady, Patrick & Grubel, Herbert, 2015, "Immigration and the Welfare State Revisited: Fiscal Transfers to Immigrants in Canada in 2014," MPRA Paper, University Library of Munich, Germany, number 67944, May.
• Tazhitdinova, Alisa, 2015, "Adjust Me if I Can’t: The Effect of Firm Incentives on Labor Supply Responses to Taxes," MPRA Paper, University Library of Munich, Germany, number 81611, revised 2017.
• Tazhitdinova, Alisa, 2015, "Reducing Evasion Through Self-Reporting: Theory and Evidence from Charitable Contributions," MPRA Paper, University Library of Munich, Germany, number 81612, revised 2017.
• Jarmila Rybová, 2015, "Cluster analysis in the field of taxation
  [Shluková analýza v problematice daní]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2015, issue 3, pages 58-66, DOI: 10.18267/j.aop.476.
• Petr Janský, 2015, "The Government-Subsidized Supplementary Retirement Savings Scheme: Determinants of Participation Rate and Contribution Size
  [Penzijní připojištění: kteří občané se jej účastní nejvíce a platí nejvy," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2015, issue 3, pages 43-55, DOI: 10.18267/j.cfuc.449.
• Jan Vlachý, 2015, "Measuring the Effective Tax Burden of Lifetime Personal Income," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2015, issue 3, pages 5-14, DOI: 10.18267/j.efaj.142.
• Diana Bílková, 2015, "Financial Position of Czech Employees at the Beginning of the 3rd Millennium according to Educational Attainment," Prague Economic Papers, Prague University of Economics and Business, volume 2015, issue 3, pages 307-331, DOI: 10.18267/j.pep.521.
• Libor Dušek & Klára Kalíšková & Daniel Münich, 2015, "The Poor or the Kids? Distributional Impacts of Taxes and Benefits Among Czech Households," Prague Economic Papers, Prague University of Economics and Business, volume 2015, issue 5, pages 602-617, DOI: 10.18267/j.pep.550.
• Klára Kalíšková & Daniel Münich, 2015, "Dopady zvýšení daňových slev na děti na rozpočty rodin a státu
  [Impact of Increasing Child Tax Credit on Family and State Budgets]," Politická ekonomie, Prague University of Economics and Business, volume 2015, issue 7, pages 847-859, DOI: 10.18267/j.polek.1038.
• Lucia Bartůsková, 2015, "Pracovní motivace českých matek s dětmi do tří let
  [Work Motivation of Czech Mothers with Children under Three Years of Age]," Politická ekonomie, Prague University of Economics and Business, volume 2015, issue 8, pages 990-1005, DOI: 10.18267/j.polek.1048.
• Ilpo Suoniemi, 2015, "Income mobility, dynamics and risk over the working life: income insurance from taxes and cash transfers in 2001–2008," Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE, number 300, Dec.
• John Hartwick, 2015, "Laffer Curves And Public Goods," Working Paper, Economics Department, Queen's University, number 1339, May.
• Christoph Basten, Andrea Lassmann, Maximilian von Ehrlich, 2015, "Income Taxes, Sorting, and the Costs of Housing: Evidence from Municipal Boundaries in Switzerland," Diskussionsschriften, Universitaet Bern, Departement Volkswirtschaft - CRED, number credresearchpaper05, Jul.
• Satyajit Chatterjee & Burcu Eyigungor, 2015, "A Quantitative Analysis of the US Housing and Mortgage Markets and the Foreclosure Crisis," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 18, issue 2, pages 165-184, April, DOI: 10.1016/j.red.2015.02.004.
• Ozan Bakis & Baris Kaymak & Markus Poschke, 2015, "Transitional Dynamics and the Optimal Progressivity of Income Redistribution," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 18, issue 3, pages 679-693, July, DOI: 10.1016/j.red.2014.08.004.
• Krishanu Pradhan, 2015, "Fiscal Sustainability of India’s National Food Security Act 2013," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, volume 9, issue 2, pages 133-156, May, DOI: 10.1177/0973801014568144.
• Luca Barbone & Mikhail Bonch-Osmolovskiy & Grzegorz Poniatowski, 2015, "Study to quantify and analyse the VAT GAP in the EU member states," CASE Network Reports, CASE-Center for Social and Economic Research, number 0124.
• José Damián González Arce, 2015, "La producción oleícola del Aljarafe según el diezmo del almojarifazgo de Sevilla (siglo XV)," Historia Agraria. Revista de Agricultura e Historia Rural, Sociedad Española de Historia Agraria, issue 65, pages 43-74, april.
• Barbora Slintáková & Stanislav Klazar, 2015, "Impact of the income tax relief for housing on household indebtedness in EU, 2004-2013," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 2804663, Oct.
• Paweł Felis, 2015, "Funkcja fiskalna i społeczna w powierzchniowym systemie opodatkowania nieruchomości na przykładzie gmin w Polsce," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 133-158.
• Ergete Ferede & Bev Dahlby & Ebenezer Adjei, 2015, "Determinants of statutory tax rate changes by the Canadian provinces," Economics of Governance, Springer, volume 16, issue 1, pages 27-51, February, DOI: 10.1007/s10101-014-0153-6.
• Áron Kiss & Pálma Mosberger, 2015, "The elasticity of taxable income of high earners: evidence from Hungary," Empirical Economics, Springer, volume 48, issue 2, pages 883-908, March, DOI: 10.1007/s00181-014-0809-7.
• Peter Ericson & Lennart Flood & Nizamul Islam, 2015, "Taxes, wages and working hours," Empirical Economics, Springer, volume 49, issue 2, pages 503-535, September, DOI: 10.1007/s00181-014-0880-0.
• James Serocki & Kevin Murphy, 2015, "The effect of the U.S. federal income tax appraisal requirement on noncash charitable contributions for individuals," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 39, issue 1, pages 171-188, January, DOI: 10.1007/s12197-013-9264-0.
• P. Herings & Arkadi Predtetchinski, 2015, "Procedural fairness and redistributive proportional tax," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 59, issue 2, pages 333-354, June, DOI: 10.1007/s00199-014-0852-9.
• András Simonovits, 2015, "Socially optimal contribution rate and cap in a proportional (DC) pension system," Portuguese Economic Journal, Springer;Instituto Superior de Economia e Gestao, volume 14, issue 1, pages 45-63, December, DOI: 10.1007/s10258-015-0107-0.
• Stephanie A. Sikes & Robert E. Verrecchia, 2015, "Dividend tax capitalization and liquidity," Review of Accounting Studies, Springer, volume 20, issue 4, pages 1334-1372, December, DOI: 10.1007/s11142-015-9323-1.
• Thiess Büttner & Johanna Hey & Alfons Weichenrieder & Horst Zimmermann & Stefan Korioth & Martin Junkernheinrich & Wolfgang Renzsch, 2015, "Reform des Länderfinanzausgleichs," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 95, issue 10, pages 656-669, October, DOI: 10.1007/s10273-015-1884-x.
• Gernot Klepper & Franzjosef Schafhausen & Andreas Löschel & Miranda Schreurs, 2015, "Erwartungen an die Weltklimakonferenz in Paris," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 95, issue 11, pages 727-743, November, DOI: 10.1007/s10273-015-1896-6.
• Clemens Fuest & Max Löffler & Andreas Peichl & Holger Stichnoth, 2015, "Integration des Solidaritätszuschlags in die Einkommensteuer," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 95, issue 5, pages 319-324, May, DOI: 10.1007/s10273-015-1826-7.
• Rolf Aaberge & Ugo Colombino, 2015, "Labour Supply models," Discussion Papers, Statistics Norway, Research Department, number 807, Apr.
• Erlend Eide Bø, 2015, "Taxation of housing. Killing several birds with one stone," Discussion Papers, Statistics Norway, Research Department, number 829, Nov.
• Stefan Homburg, 2015, "Critical remarks on Piketty's Capital in the Twenty-first Century," Applied Economics, Taylor & Francis Journals, volume 47, issue 14, pages 1401-1406, March, DOI: 10.1080/00036846.2014.997927.
• Anna Iara, 2015, "Wealth distribution and taxation in EU Members," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 60, Dec.
• European Commission, 2015, "Taxation trends in the European Union: 2015 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2015, Dec.
• Pourya Darnihamedani & Joern Hendrich Block & Jolanda Hessels & Aram Simonyan, 2015, "Start-up Costs, Taxes and Innovative Entrepreneurship," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 15-013/VII, Jan.
• Hans Bloemen, 2015, "Collective Labour Supply, Taxes, and Intrahousehold Allocation: An Empirical Approach," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 15-121/V, Oct.
• James Alm, 2015, "Analyzing and Reforming Tunisia's Tax System," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 34, May.
• James Alm & J. Sebastian Leguizamon, 2015, "Whither the Marriage Tax?," Working Papers, Tulane University, Department of Economics, number 1511, Aug.
• James Alm, 2015, "Analyzing and Reforming Tunisia's Tax System," Working Papers, Tulane University, Department of Economics, number 1515, Aug.
• Bibek Adhikari & James Alm, 2015, "Did Latvia's Flat Tax Reform Improve Growth?," Working Papers, Tulane University, Department of Economics, number 1516, Aug.
• Lemieux, Thomas & Riddell, W. Craig, 2015, "Top Incomes in Canada: Evidence from the Census," CLSSRN working papers, Vancouver School of Economics, number clsrn_admin-2015-12, Jul, revised 07 Jul 2015.
• Timm Bönke & Giacomo Corneo & Holger Lüthen, 2015, "Lifetime Earnings Inequality in Germany," Journal of Labor Economics, University of Chicago Press, volume 33, issue 1, pages 171-208, DOI: 10.1086/677559.
• George B. Bulman & Caroline M. Hoxby, 2015, "The Returns to the Federal Tax Credits for Higher Education," Tax Policy and the Economy, University of Chicago Press, volume 29, issue 1, pages 13-88, DOI: 10.1086/683364.
• Casey B. Mulligan, 2015, "The New Full-Time Employment Taxes," Tax Policy and the Economy, University of Chicago Press, volume 29, issue 1, pages 89-132, DOI: 10.1086/683365.
• Jang-Ting Guo & Alan Krause, 2015, "Changing Social Preferences and Optimal Redistributive Taxation," Working Papers, University of California at Riverside, Department of Economics, number 201512, Nov.
• Gabriel Burdí­n & Mauricio De Rosa & Andrea Vigorito, 2015, "Sectores de altos ingresos en Uruguay: participación relativa y patrones de movilidad en el perí­odo 2009-2012," Documentos de Trabajo (working papers), Instituto de Economía - IECON, number 15-03, Mar.
• Bradley L. Hardy & Daniel Muhammad & Rhucha Samudra, 2015, "The Effect of the Earned Income Tax Credit in the District of Columbia on Poverty and Income Dynamics," Upjohn Working Papers, W.E. Upjohn Institute for Employment Research, number 15-230, Jun.
• 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," Working Papers, Department of Economics, University of Venice "Ca' Foscari", number 2015:24.
• Martina Menon & Federico Perali & Veronica Polin, 2015, "Il Nuovo Indicatore della Situazione Economica Equivalente: È Una Vera Riforma?," Working Papers, University of Verona, Department of Economics, number 26/2015, Oct.
• Creedy, John & Gemmell, Norman & Scobie, Grant, 2015, "Pensions, Savings and Housing: A Life-cycle Framework with Policy Simulations," Working Paper Series, Victoria University of Wellington, Chair in Public Finance, number 18868.
• Ball, Christopher & Creedy, John, 2015, "Inequality in New Zealand 1983/84 to 2013/14," Working Paper Series, Victoria University of Wellington, Chair in Public Finance, number 19330.
• Calvo-Gonzalez,Oscar & Cunha,Barbara & Trezzi,Riccardo, 2015, "When winners feel like losers : evidence from an energy subsidy reform," Policy Research Working Paper Series, The World Bank, number 7265, May.
• Hildegunn Stokke & Jørn Rattsø, 2015, "National Income Taxation and the Geographic Distribution of Population," ERSA conference papers, European Regional Science Association, number ersa15p305, Oct.
• Kevin Milligan & Michael Smart, 2015, "Taxation and top incomes in Canada," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 48, issue 2, pages 655-681, May, DOI: 10.1111/caje.12139.
• Michal Horvath & Matus Senaj & Zuzana Siebertova & Norbert Svarda, 2015, "The End of the Flat Tax Experiment in Slovakia," Discussion Papers, Department of Economics, University of York, number 15/12, Aug.
• Alan Krause, 2015, "On Redistributive Taxation under the Threat of High-Skill Emigration," Discussion Papers, Department of Economics, University of York, number 15/21, Oct.
• Jang-Ting Guo & Alan Krause, 2015, "Changing Social Preferences and Optimal Redistributive Taxation," Discussion Papers, Department of Economics, University of York, number 15/26, Nov.
• Hrvoje Šimović & Milan Deskar-Škrbić, 2015, "Učinak promjena poreznih stopa na porezno opterećenje rada u Hrvatskoj," EFZG Working Papers Series, Faculty of Economics and Business, University of Zagreb, number 1513, Nov.
• Hoppe, Thomas & Maiterth, Ralf & Sureth, Caren, 2015, "Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland: Eine betriebswirtschaftliche Analyse," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 181.
• Alberternst, Stephan & Sureth, Caren, 2015, "The effect of taxes on corporate financing decisions: Evidence from the German interest barrier," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 182.
• Fochmann, Martin & Wolf, Nadja, 2015, "Mental accounting in tax evasion decisions: An experiment on underreporting and overdeducting," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 186.
• Krenn, Peter, 2015, "The impact of taxes on competition for CEOs," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 190.
• Eichfelder, Sebastian & Lau, Mona, 2015, "Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 195.
• Fochmann, Martin & Hemmerich, Kristina & Kiesewetter, Dirk, 2015, "Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 196.
• Alberternst, Stephan & Schwar, Torben, 2015, "Relevanz der Zinsschranke: Eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 200.
• Zhu, Junyi, 2015, "Bracket creep revisited - with and without r>g: Evidence from Germany," Discussion Papers, Deutsche Bundesbank, number 37/2015.
• Hoffmann, Steffen, 2015, "Die steueroptimale Anlegerstrategie bei Wertpapieren und die zugehörige Grenzpreisbestimmung," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre, number 660.
• Cici, Gjergji & Kempf, Alexander & Sorhage, Christoph, 2015, "Do financial advisors provide tangible benefits for investors? Evidence from tax-motivated mutual fund flows," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 12-09 [rev.5].
• Bartels, Charlotte & Pestel, Nico, 2015, "The impact of short- and long-term participation tax rates on labor supply," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/21.
• Bönke, Timm & Giesecke, Matthias & Lüthen, Holger, 2015, "The dynamics of earnings in Germany: Evidence from social security records," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/26.
• Werdt, Clive, 2015, "What drives tax refund maximization from inter-temporal loss usage? Evidence from the German taxpayer panel," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/3.
• Eichfelder, Sebastian & Lau, Mona, 2015, "Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/33.
• Hechtner, Frank, 2015, "Tarifverwerfungen beim Zusammentreffen von Progressionsvorbehalt und Besteuerung außerordentlicher Einkünfte: Theoretische und empirische Befunde zu arbiträren Grenzsteuersatzverläufen," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/34.
• Brüggemann, Bettina & Yoo, Jinhyuk, 2015, "Aggregate and distributional effects of increasing taxes on top income earners," IMFS Working Paper Series, Goethe University Frankfurt, Institute for Monetary and Financial Stability (IMFS), number 94.
• Altemeyer-Bartscher, Martin & Holtemöller, Oliver & Zeddies, Götz, 2015, "Drei Optionen zur Reform der Einkommensteuer," Wirtschaft im Wandel, Halle Institute for Economic Research (IWH), volume 21, issue 4, pages 64-67.
• Erbe, Katharina, 2015, "Tax planning of married couples in East and West Germany," FAU Discussion Papers in Economics, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics, number 08/2015.
• Bönke, Timm & Giesecke, Matthias & Lüthen, Holger, 2015, "The dynamics of earnings in Germany: Evidence from social security records," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 582, DOI: 10.4419/86788674.
• Krueger, Dirk & Ludwig, Alexander, 2015, "On the optimal provision of social insurance," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 110, DOI: 10.2139/ssrn.2623069.
• Krueger, Dirk & Ludwig, Alexander, 2015, "On the optimal provision of social insurance," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 110 [rev.], revised 2015, DOI: 10.2139/ssrn.2623069.
• Brüggemann, Bettina & Yoo, Jinhyuk, 2015, "Aggregate and distributional effects of increasing taxes on top income earners," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 113, DOI: 10.2139/ssrn.2639673.
• Koch, Christian & Müller, Cornelius, 2022, "Tax Amnesties and the Insurance Effect: An Experimental Study," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 112991, revised 2022.
• Büttner, Thiess & Erbe, Katharina & Grimm, Veronika, 2015, "Why Pay More? Tax Planning of Married Couples," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 113011.
• Bittschi, Benjamin & Borgloh, Sarah & Wigger, Berthold, 2015, "Secularization, tax policy and prosocial behavior," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 113065.
• Siegloch, Sebastian & Doerrenberg, Philipp & Peichl, Andreas, 2015, "Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 113076.
• Langenmayr, Dominika Irma, 2015, "Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 113101.
• Erbe, Katharina, 2015, "Different Reference Points: Tax Planning of Married Couples in East and West Germany," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 113155.
• Berthold, Norbert & Coban, Mustafa, 2015, "Mindestlöhne und Lohnsubventionen: Interaktionseffekte in den USA und in Deutschland
  [Minimum Wages and Wage Subsidies: Interaction Effects on Employment in the US and Germany]," Discussion Paper Series, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy, number 129.
• Fuest, Clemens & Löffler, Max & Peichl, Andreas & Stichnoth, Holger, 2015, "Verteilungs- und Aufkommenswirkungen einer Integration des Solidaritätszuschlags in die Einkommensteuer," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 15-037.
• Bräutigam, Rainer & Spengel, Christoph, 2015, "Steuerpolitik in Deutschland: Eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 15-070.

2014

• Nelson Leitão Paes, 2014, "Simples Nacional no Brasil: o difícil balanço entre estímulos às pequenas empresas e aos gastos tributários [Simples Nacional in Brazil: the difficult balance between small businesses stimuli and tax ," Nova Economia, Economics Department, Universidade Federal de Minas Gerais (Brazil), volume 24, issue 3, pages 541-554, September.
• Emil Kalchev, 2014, "The Bulgarian Flat Tax," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 33-41, January.
• John Creedy & Norman Gemmell & Grant Scobie, 2014, "Pensions, Savings and Housing: A Life-cycle Framework with Policy Simulations," Treasury Working Paper Series, New Zealand Treasury, number 14/14, Nov.
• Enid Slack & Richard M Bird, 2014, "The Political Economy of Property Tax Reform," OECD Working Papers on Fiscal Federalism, OECD Publishing, number 18, Apr, DOI: 10.1787/5jz5pzvzv6r7-en.
• Philip Hemmings, 2014, "How to Improve Taxes and Transfers in Israel," OECD Economics Department Working Papers, OECD Publishing, number 1113, Apr, DOI: 10.1787/5jz5j1t07vs0-en.
• Rik de Boer & Rosamaria Bitetti, 2014, "A Revival of the Private Rental Sector of the Housing Market?: Lessons from Germany, Finland, the Czech Republic and the Netherlands," OECD Economics Department Working Papers, OECD Publishing, number 1170, Oct, DOI: 10.1787/5jxv9f32j0zp-en.
• Joel Slemrod & Christian Gillitzer, 2014, "Editor's Choice Insights from a Tax-systems Perspective," CESifo Economic Studies, CESifo Group, volume 60, issue 1, pages 1-31.
• Henrik Jacobsen Kleven & Camille Landais & Esben Schultz, 2014, "Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 129, issue 1, pages 333-378.
• Fabian Kindermann & Dirk Krueger, 2014, "High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk," PIER Working Paper Archive, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, number 14-036, Oct.
• Luksander, Alexandra & Béres, Dániel & Huzdik, Katalin & Németh, Erzsébet, 2014, "Analysis of the Factors that Influence the Financial Literacy of Young People Studying in Higher Education," Public Finance Quarterly, Corvinus University of Budapest, volume 59, issue 2, pages 220-241.
• Horváthné Kökény, Annamária & Széles, Zsuzsanna, 2014, "What Influences the Savings Decisions of the Hungarian Population?," Public Finance Quarterly, Corvinus University of Budapest, volume 59, issue 4, pages 425-443.
• Wodon, Quentin & Alleyne, Betty & Cong, Lin & Mulusa, Judy & Niami, Farhad, 2014, "Accounting for Trends in Charitable Tax Deductions: Framework and Application to the District of Columbia," MPRA Paper, University Library of Munich, Germany, number 45392, Apr.
• Cebula, Richard, 2014, "Where Has the Currency Gone? And Why? The Underground Economy and Personal Income Tax Evasion in the U.S., 1970-2008," MPRA Paper, University Library of Munich, Germany, number 55284, Apr.
• Cebula, Richard & Boylan, Robert & Foley, Maggie & Isard, Douglass, 2014, "Implications of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits," MPRA Paper, University Library of Munich, Germany, number 55308, Apr.
• Angjellari-Dajci, Fiorentina & Cebula, Richard, 2014, "Applying the Hedonic Pricing Model to the Prices of Single-Family Homes in the Oldest U.S. City, St. Augustine, Florida, Testing Whether Property Taxes Are Capitalized into Housing Prices," MPRA Paper, University Library of Munich, Germany, number 55587, Jan.
• Angjellari-Dajci, Fiorentina & Boylan, Robert & Cebula, Richard, 2014, "Firm Size, Dual Brokerage, and National Franchise Affiliation of Real Estate Brokerage Firms: Unexpected Results from 2008 to 2013," MPRA Paper, University Library of Munich, Germany, number 55897, May.
• Cueto, Begona & Miguel Á., Malo, 2014, "Do partial disability pensions close the earnings gap?," MPRA Paper, University Library of Munich, Germany, number 55920, May.
• Cebula, Richard & Clark, Jeff, 2014, "Impact of Economic Freedom, Regulatory Quality, and Taxation on the Per Capita Real Income: An Analysis for OECD Nations and Non-G8 OECD Nations," MPRA Paper, University Library of Munich, Germany, number 56605, Jun.
• Wodon, Quentin, 2014, "Comparing Itemized Tax Deductions across States: A Simple Decomposition Applied to Mortgage Interest Deductions," MPRA Paper, University Library of Munich, Germany, number 56940, Apr.
• Flores Unzaga, Ismael Martin & Zhu, Junyi, 2014, "Bracket Creep Revisited: Progressivity and a Solution by Adjusting the Rich Tax in Germany," MPRA Paper, University Library of Munich, Germany, number 57664, Jul.
• Cebula, Richard & Clark, Jeff, 2014, "Economic Freedom, Regulatory Quality, Taxation, and Living Standards," MPRA Paper, University Library of Munich, Germany, number 58108, Aug.
• Stauvermann, Peter Josef & Kumar, Ronald, 2014, "Enhancing Growth and Welfare through debt-financed Education," MPRA Paper, University Library of Munich, Germany, number 59455, Jun.
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• Bartha, Zoltán, 2014, "Mid-term Effects of the Flat Rate Personal Income Tax in Hungary," MPRA Paper, University Library of Munich, Germany, number 61890, Sep.
• Boylan, Robert & Cebula, Richard & Foley, Maggie & Izard, Douglass, 2014, "Implication of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits," MPRA Paper, University Library of Munich, Germany, number 68405, Jul.
• Jaroslav Vostatek, 2014, "Tax Treatment of Public and Private Pensions," ACTA VSFS, University of Finance and Administration, volume 8, issue 1, pages 7-27.
• Libor Dušek & Klára Kalíšková & Daniel Münich, 2014, "Dopady reformy přímých daní k roku 2015: vyhodnocení pomocí modelu TAXBEN
  [The Impacts of the 2015 Reform of Direct Taxation: Evaluation with a TAXBEN Model]," Politická ekonomie, Prague University of Economics and Business, volume 2014, issue 6, pages 749-768, DOI: 10.18267/j.polek.980.
• Abby Alpert & David Powell, 2014, "Estimating Intensive and Extensive Tax Responsiveness Do Older Workers Respond to Income Taxes?," Working Papers, RAND Corporation, number WR-987-1, Jun.
• Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2014, "Online appendix to "Income Taxation of U.S. Households: Facts and Parametric Estimates"," Online Appendices, Review of Economic Dynamics, number 11-141.
• Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2014, "Code files for "Income Taxation of U.S. Households: Facts and Parametric Estimates"," Computer Codes, Review of Economic Dynamics, number 11-141, revised .
• Satyajit Chatterjee & Burcu Eyigungor, 2014, "Code and data files for "A Quantitative Analysis of the US Housing and Mortgage Markets and the Foreclosure Crisis"," Computer Codes, Review of Economic Dynamics, number 13-166, revised .
• Ozan Bakis & Baris Kaymak & Markus Poschke, 2014, "Code and data files for "Transitional Dynamics and the Optimal Progressivity of Income Redistribution"," Computer Codes, Review of Economic Dynamics, number 13-232, revised .
• Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2014, "Income Taxation of U.S. Households: Facts and Parametric Estimates," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 17, issue 4, pages 559-581, October, DOI: 10.1016/j.red.2014.01.003.
• Yuzhe Zhang & B Ravikumar & David Fuller, 2014, "Unemployment Insurance Fraud and Optimal Monitoring," 2014 Meeting Papers, Society for Economic Dynamics, number 1191.
• Facundo Alvaredo & Juliana Londoño Vélez, 2014, "Altos ingresos e impuesto de renta en Colombia, 1993-2010," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, volume 16, issue 31, pages 157-194, July-Dece.
• Määttänen, Niku & Ropponen, Olli, 2014, "Taxation, Profit Distribution and Investment of Non-listed Companies in Finland," ETLA Reports, The Research Institute of the Finnish Economy, number 40, Dec.
• Roberto Gutiérrez Rodríguez, 2014, "Efectos de la reforma hacendaria de 2013 en la inflación, los salarios reales y la contratación colectiva de trabajo," Revista Nicolaita de Estudios Económicos, Universidad Michoacana de San Nicolás de Hidalgo, Instituto de Investigaciones Económicas y Empresariales, volume 0, issue 1, pages 73-106.
• Tomasz Skica & Tomasz Wo³owiec & Pavel Pavlov, 2014, "Eeconomic Relations Between Personal And Corporate Income Tax," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 10, issue 1, pages 60-68, June.
• Tomasz Skica & Tomasz Wo³owiec & Galya Gercheva, 2014, "Income Taxes, Public Fiscal Policy And Economic Growth," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 10, issue 3, pages 52-64, December.
• Tomasz Wo³owiec & Tomasz Skica & Anna Nedyalkova, 2014, "Income Taxation Versus Managerial Decisions," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 10, issue 4, pages 1-14, May.
• Chaitali Sinha, 2014, "Human Capital and Public Policy," South Asian Journal of Macroeconomics and Public Finance, , volume 3, issue 1, pages 79-125, June, DOI: 10.1177/2277978714525307.
• Carbonnier Cl´ement, 2014, "The incidence of non-linear consumption taxes," Научный результат. Серия «Экономические исследования», CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Белгородский государственный национальный исследовательский университет», issue 1, pages 5-18.
• Luca Barbone & Mikhail Bonch-Osmolovskiy & Grzegorz Poniatowski, 2014, "2012 Update Report to the Study to quantify and analyse the VAT Gap in the EU-27 Member States," CASE Network Reports, CASE-Center for Social and Economic Research, number 0120.
• Marek Dabrowski, 2014, "Macroeconomic and fiscal challenges faced by the Southern and Eastern Mediterranean region," CASE Network Studies and Analyses, CASE-Center for Social and Economic Research, number 0471, Apr.
• Sergio Beraldo & Massimiliano Piacenza & Gilberto Turati, 2014, "«Must Reward Hard Work»? An Experiment on Personal Responsibility and Preferences for Redistribution," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 377, Oct.
• Lars-H. R. Siemers, 2014, "A General Microsimulation Model for the EU VAT with a specific Application to Germany," Volkswirtschaftliche Diskussionsbeiträge, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, number 167-14.
• Wolfgang Frimmel & Martin Halla & Rudolf Winter-Ebmer, 2014, "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," Demography, Springer;Population Association of America (PAA), volume 51, issue 4, pages 1357-1379, August, DOI: 10.1007/s13524-014-0312-y.
• Silvia Avram & Horacio Levy & Holly Sutherland, 2014, "Income redistribution in the European Union," IZA Journal of European Labor Studies, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), volume 3, issue 1, pages 1-29, December, DOI: 10.1186/2193-9012-3-22.
• Helge Bennmarker & Lars Calmfors & Anna Seim, 2014, "Earned income tax credits, unemployment benefits and wages: empirical evidence from Sweden," IZA Journal of Labor Policy, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), volume 3, issue 1, pages 1-20, December, DOI: 10.1186/s40173-014-0026-1.
• Sami Bibi & Jean-Yves Duclos & Abdelkrim Araar, 2014, "Mobility, taxation and welfare," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 42, issue 3, pages 503-527, March, DOI: 10.1007/s00355-013-0749-8.
• Stefan Bach & Hermann Adam & Judith Niehues & Christoph Schröder & Christian Frey & Christoph Schaltegger & Norbert Berthold & Klaus Gründler, 2014, "Einkommens- und Vermögensverteilung — zu ungleich?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 94, issue 10, pages 691-712, October, DOI: 10.1007/s10273-014-1737-z.
• Reinhold Weiß & Werner Münzenmaier, 2014, "Auswirkungen einer Lohnsteuerzerlegung nach Arbeitsort im Länderfinanzausgleich," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 94, issue 10, pages 732-739, October, DOI: 10.1007/s10273-014-1741-3.
• Holger Cischinsky & Joachim Kirchner, 2014, "Rundfunkbeitragsbefreiung: ineffizient, anreizfeindlich und ungerecht," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 94, issue 11, pages 829-835, November, DOI: 10.1007/s10273-014-1754-y.
• Katja Rietzler & Dieter Teichmann & Achim Truger, 2014, "Abbau der kalten Progression: nüchterne Analyse geboten," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 94, issue 12, pages 864-871, December, DOI: 10.1007/s10273-014-1761-z.
• Jens Lemmer, 2014, "Indexierung der Einkommensbesteuerung im internationalen Vergleich," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 94, issue 12, pages 872-878, December, DOI: 10.1007/s10273-014-1762-y.
• Sven Stöwhase & Martin Teuber, 2014, "Ist eine Integration des Solidaritätszuschlags in den Einkommensteuertarif möglich?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 94, issue 12, pages 879-886, December, DOI: 10.1007/s10273-014-1763-x.
• Damian Fichte, 2014, "Problematische Legitimation von Tabak- und Alkoholsteuern," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 94, issue 1, pages 62-68, January, DOI: 10.1007/s10273-014-1626-5.
• Norbert Berthold & Mustafa Coban, 2014, "Kombilöhne gegen Erwerbsarmut: Warum die USA erfolgreicher sind als Deutschland," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 94, issue 2, pages 118-124, February, DOI: 10.1007/s10273-014-1635-4.
• C. Spieß & Holger Bonin & Holger Stichnoth & Stefan Bauernschuster & Anita Fichtl & Martin Werding, 2014, "Was ist von der Familienpolitik der Großen Koalition zu erwarten?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 94, issue 2, pages 87-102, February, DOI: 10.1007/s10273-014-1632-7.
• Alfred Boss & Hans Müller-Dröge & Axel Schrinner, 2014, "Einkommensteuerbelastung ausgewählter Haushaltstypen in Deutschland 1958 bis 2013," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 94, issue 3, pages 187-193, March, DOI: 10.1007/s10273-014-1654-1.
• Gisela Färber & Carsten Kühl & Denis Alt, 2014, "Neuordnung der Besteuerungskompetenzen bei der Einkommensteuer," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 94, issue 4, pages 267-274, April, DOI: 10.1007/s10273-014-1666-x.
• Alfred Boss & Reinhold Weiß & Werner Münzenmaier & Christoph Weber & Gisela Färber & Carsten Kühl & Denis Alt, 2014, "Was bringt eine geänderte Ertragskompetenz bei der Einkommensteuer? — eine Replik," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 94, issue 8, pages 575-582, August, DOI: 10.1007/s10273-014-1717-3.
• Erlend E. Bø & Joel Slemrod & Thor O. Thoresen, 2014, "Taxes on the internet. Deterrence effects of public disclosure," Discussion Papers, Statistics Norway, Research Department, number 770, Jan.
• Merike Kukk & Karsten Staehr, 2014, "Income underreporting by households with business income: evidence from Estonia," Post-Communist Economies, Taylor & Francis Journals, volume 26, issue 2, pages 257-276, June, DOI: 10.1080/14631377.2014.904110.
• Salvador Barrios & Gaetan Nicodeme & Antonio Jesus Sanchez Fuentes, 2014, "Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 45, Jul.
• Laura Puglisi, 2014, "Fiscal Devaluations in the Euro Area: What has been done since the crisis?," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 47, Oct.
• Gaëlle Garnier & Endre György & Kees Heineken & Milena Mathé & Laura Puglisi & Savino Rua & Agnieszka Skonieczna & Astrid Van Mierlo, 2014, "A wind of change? Reforms of Tax Systems since the launch of Europe 2020," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 49, Nov.
• European Commission, 2014, "Taxation trends in the European Union: 2014 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2014, Jul.
• Binnur Balkan & Yusuf Soner Baskaya & Semih Tumen, 2014, "Evaluating the Impact of the Post-2008 Employment Subsidy Program in Turkey," Working Papers, Research and Monetary Policy Department, Central Bank of the Republic of Turkey, number 1414.
• Alexandros Dimitropoulos & Jos N. van Ommeren & Paul Koster & Piet Rietveld†, 2014, "Welfare Effects of Distortionary Tax Incentives under Preference Heterogeneity: An Application to Employer-provided Electric Cars," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 14-064/VIII, Jun.
• Sander Renes & Floris T. Zoutman, 2014, "When a Price is Enough: Implementation in Optimal Tax Design," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 14-121/VII, Sep.
• Alexander M. Gelber, 2014, "Taxation and the Earnings of Husbands and Wives: Evidence from Sweden," The Review of Economics and Statistics, MIT Press, volume 96, issue 2, pages 287-305, May.
• Jean-François Wen & Daniel V. Gordon, 2014, "An Empirical Model of Tax Convexity and Self-Employment," The Review of Economics and Statistics, MIT Press, volume 96, issue 3, pages 471-482, July.
• Justin Douglas, 2014, "Deregulation in Australia," Economic Roundup, The Treasury, Australian Government, issue 2, pages 53-78, July.
• Merike Kukk & Karsten Staehr, 2014, "Identification of Income Underreporting by the Self-Employed: Employment Status or Reported Business Income?," TUT Economic Research Series, Department of Finance and Economics, Tallinn University of Technology, number 8, Jan.
• Florencia Amábile & Marisa Bucheli & Máximo Rossi, 2014, "Inequality and Poverty in Uruguay by Race: the Impact of Fiscal Policies," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 19, Mar, revised Feb 2015.
• Gabriel Burdín & Fernando Esponda & Andrea Vigorito, 2014, "Inequality and top incomes in Uruguay: a comparison between household surveys and income tax micro-data," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 21, May.
• James Alm & J. Sebastian Leguizamon & Susane Leguizamon, 2014, "Revisiting the Income Tax Effects of Legalizing Same-sex Marriages," Working Papers, Tulane University, Department of Economics, number 1402, Jan.
• Matteo Morini & Simone Pellegrino, 2014, "Personal Income Tax Reforms: a Genetic Algorithm Approach," Working papers, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino, number 026, Sep.
• Milligan, Kevin & Smart, Michael, 2014, "Taxation and top incomes in Canada," CLSSRN working papers, Vancouver School of Economics, number clsrn_admin-2014-52, Nov, revised 25 Nov 2014.
• Pierre Cahuc & Stéphane Carcillo, 2014, "The Detaxation of Overtime Hours: Lessons from the French Experiment," Journal of Labor Economics, University of Chicago Press, volume 32, issue 2, pages 361-400, DOI: 10.1086/674987.
• David Albouy & Andrew Hanson, 2014, "Are Houses Too Big or In the Wrong Place? Tax Benefits to Housing and Inefficiencies in Location and Consumption," Tax Policy and the Economy, University of Chicago Press, volume 28, issue 1, pages 63-96, DOI: 10.1086/675588.