Research classified by Journal of Economic Literature (JEL) codes

2015

• 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.
• 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(0x93aa9788).
• 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, IZA Network @ LISER, number 8897, Feb.
• Kaliskova, Klara, 2015, "Tax and Transfer Policies and the Female Labor Supply in the EU," IZA Discussion Papers, IZA Network @ LISER, number 8949, Mar.
• Lemieux, Thomas & Riddell, W. Craig, 2015, "Top Incomes in Canada: Evidence from the Census," IZA Discussion Papers, IZA Network @ LISER, number 9037, May.
• Gimpelson, Vladimir & Treisman, Daniel, 2015, "Misperceiving Inequality," IZA Discussion Papers, IZA Network @ LISER, number 9100, Jun.
• Bartels, Charlotte & Pestel, Nico, 2015, "The Impact of Short- and Long-Term Participation Tax Rates on Labor Supply," IZA Discussion Papers, IZA Network @ LISER, number 9151, Jun.
• Islam, Nizamul & Flood, Lennart, 2015, "A Tax Benefit Model for Policy Evaluation in Luxembourg: LuxTaxBen," IZA Discussion Papers, IZA Network @ LISER, number 9152, Jun.
• Bloemen, Hans, 2015, "Collective Labour Supply, Taxes, and Intrahousehold Allocation: An Empirical Approach," IZA Discussion Papers, IZA Network @ LISER, number 9464, Oct.
• Ugo Colombino, 2015, "Is unconditional basic income a viable alternative to other social welfare measures?," World of Labour, LISER, pages 128-128, February.
• Bernhard Boockmann, 2015, "The effects of wage subsidies for older workers," World of Labour, LISER, 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.
• Andrew Bauer & Alan Macnaughton & Anindya Sen, 2015, "Income splitting and anti-avoidance legislation: evidence from the Canadian “kiddie tax”," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 22, issue 6, pages 909-931, December, DOI: 10.1007/s10797-014-9342-z.
• D. Vandelannoote & P. Vanleenhove & A. Decoster & J. Ghysels & G. Verbist, 2015, "Maternal employment: the impact of triple rationing in childcare," Review of Economics of the Household, Springer, volume 13, issue 3, pages 685-707, September, DOI: 10.1007/s11150-014-9277-2.
• Bernd Genser, 2015, "Towards an International Tax Order for the Taxation of Retirement Income," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2015-13, May.
• Langenmayr, Dominika, 2015, "Voluntary disclosure of evaded taxes - Increasing revenue, or increasing incentives to evade?," Munich Reprints in Economics, University of Munich, Department of Economics, number 27308.
• Berthold Norbert & Coban Mustafa, 2015, "Interaktionseffekte zwischen Mindestlöhnen und Lohnsubventionen. Eine Analyse zur Beschäftigung in den USA und in Deutschland," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 64, issue 1, pages 3-31, April, DOI: 10.1515/zfwp-2015-0102.
• Arnaud Blancquaert & Nicholas-James Clavet & Jean-Yves Duclos & Bernard Fortin & Steeve Marchand, 2015, "Quel impact la fiscalité québécoise a-t-elle sur les incitations au travail ?," Cahiers de recherche, Chaire de recherche Industrielle Alliance sur les enjeux économiques des changements démographiques, number 1509.
• Sebastian Eichfelder & Mona Lau, 2015, "Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 150019, Dec.
• Enid Slack & Richard M. Bird, 2015, "How to Reform the Property Tax: Lessons from around the World," IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance, number 21, Aug.
• Spencer Bastani, 2015, "Using the Discrete Model to Derive Optimal Income Tax Rates," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 71, issue 1, pages 106-117, March, DOI: 10.1628/001522108X14206439673134.
• Hans Fehr & Manuel Kallweit & Fabian Kindermann, 2015, "Reforming Family Taxation in Germany - Labor Supply versus Insurance Effects," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 71, issue 1, pages 53-81, March, DOI: 10.1628/001522108X14206439673170.
• Seppo Kari & Jussi Laitila, 2015, "Nonlinear Dividend Tax and the Dynamics of the Firm," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 71, issue 2, pages 153-177, June, DOI: 10.1628/001522108X142951441925.
• Fidel Picos-Sánchez & Alastair Thomas, 2015, "A Revenue-neutral Shift from SSC to VAT: Analysis of the Distributional Impact for 12 EU-OECD Countries," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 71, issue 2, pages 278-298, June, DOI: 10.1628/001522115X14186532237317.
• Edyta MAZUREK & Achille VERNIZZI, 2015, "Some Considerations on Measuring the Progressive Principle Violations and the Potential Equity in Income Tax Systems," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2015-14, Aug.
• Taro Ohno & Masahiko Nakazawa & Kazuaki Kikuta & Manabu Yamamoto, 2015, "Comparison of Taxes and Social Insurance Premium Burdens in Household Accounts," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 11, issue 4, pages 547-572, September.
• Arthur Grimes & Marc Reinhardt, 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 15_10, Aug.
• Jeffrey R. Brown, 2015, "Tax Policy and the Economy, Volume 29," NBER Books, National Bureau of Economic Research, Inc, number brow14-1, August.
• George B. Bulman & Caroline M. Hoxby, 2015, "The Returns to the Federal Tax Credits for Higher Education," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 29".
• 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".
• George B. Bulman & Caroline M. Hoxby, 2015, "The Returns to the Federal Tax Credits for Higher Education," NBER Working Papers, National Bureau of Economic Research, Inc, number 20833, Jan.
• Ufuk Akcigit & Salomé Baslandze & Stefanie Stantcheva, 2015, "Taxation and the International Mobility of Inventors," NBER Working Papers, National Bureau of Economic Research, Inc, number 21024, Mar.
• Clemens Sialm & Hanjiang Zhang, 2015, "Tax-Efficient Asset Management: Evidence from Equity Mutual Funds," NBER Working Papers, National Bureau of Economic Research, Inc, number 21060, Apr.
• Timothy (Jun) Lu & Olivia S. Mitchell & Stephen P. Utkus & Jean A. Young, 2015, "Borrowing from the Future: 401(k) Plan Loans and Loan Defaults," NBER Working Papers, National Bureau of Economic Research, Inc, number 21102, Apr.
• Louis Kaplow, 2015, "Government Policy and Labor Supply with Myopic or Targeted Savings Decisions," NBER Working Papers, National Bureau of Economic Research, Inc, number 21109, Apr.
• Vladimir Gimpelson & Daniel Treisman, 2015, "Misperceiving Inequality," NBER Working Papers, National Bureau of Economic Research, Inc, number 21174, May.
• Stefanie Stantcheva, 2015, "Optimal Income, Education, and Bequest Taxes in an Intergenerational Model," NBER Working Papers, National Bureau of Economic Research, Inc, number 21177, May.
• Damon Jones & Aprajit Mahajan, 2015, "Time-Inconsistency and Saving: Experimental Evidence from Low-Income Tax Filers," NBER Working Papers, National Bureau of Economic Research, Inc, number 21272, Jun.
• Florian Scheuer & Iván Werning, 2015, "The Taxation of Superstars," NBER Working Papers, National Bureau of Economic Research, Inc, number 21323, Jul.
• Stefanie Stantcheva, 2015, "Learning and (or) Doing: Human Capital Investments and Optimal Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 21381, Jul.
• Severin Borenstein & Lucas W. Davis, 2015, "The Distributional Effects of U.S. Clean Energy Tax Credits," NBER Working Papers, National Bureau of Economic Research, Inc, number 21437, Jul.
• Aspen Gorry & Kevin A. Hassett & R. Glenn Hubbard & Aparna Mathur, 2015, "The Response of Deferred Executive Compensation to Changes in Tax Rates," NBER Working Papers, National Bureau of Economic Research, Inc, number 21516, Sep.
• Dirk Krueger & Alexander Ludwig, 2015, "On the Optimal Provision of Social Insurance: Progressive Taxation versus Education Subsidies in General Equilibrium," NBER Working Papers, National Bureau of Economic Research, Inc, number 21538, Sep.
• Caroline M. Hoxby & George B. Bulman, 2015, "The Effects of the Tax Deduction for Postsecondary Tuition: Implications for Structuring Tax-Based Aid," NBER Working Papers, National Bureau of Economic Research, Inc, number 21554, Sep.
• Randall Akee & Emilia Simeonova & E. Jane Costello & William Copeland, 2015, "How Does Household Income Affect Child Personality Traits and Behaviors?," NBER Working Papers, National Bureau of Economic Research, Inc, number 21562, Sep.
• Richard V. Burkhauser & Jeff Larrimore & Sean Lyons, 2015, "Measuring Health Insurance Benefits: The Case of People with Disabilities," NBER Working Papers, National Bureau of Economic Research, Inc, number 21629, Oct.
• Q. Lafféter & M. Pak, 2015, "Tax elasticity to business cycle: an overview of three taxes from 1979 to 2013 in France," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2015-08.
• 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.
• Philip Hemmings & Annamaria Tuske, 2015, "Improving Taxes and Transfers in Australia," OECD Economics Department Working Papers, OECD Publishing, number 1199, Mar, DOI: 10.1787/5js4h5lz07r4-en.
• 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.
• Christian Daude & Sarah Perret & Bert Brys, 2015, "Making Colombia's Tax Policy More Efficient, Fair and Green," OECD Economics Department Working Papers, OECD Publishing, number 1234, May, DOI: 10.1787/5js0cqs9605g-en.
• 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.
• 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 nejvyšší příspěvky?]," 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

• Rasmus Højbjerg Jacobsen & Svend E. Hougaard Jensen, 2014, "Changing Age and Household Patterns: Implications for Welfare Costs in Denmark 1982 – 2007," Nordic Journal of Political Economy, Nordic Journal of Political Economy, volume 39, pages 1-4.
• 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 expenditures]," 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.