Research classified by Journal of Economic Literature (JEL) codes

2014

• Jang-Ting Guo & Alan Krause, 2014, "Dynamic Nonlinear Income Taxation with Quasi-Hyperbolic Discounting and No Commitment," Working Papers, University of California at Riverside, Department of Economics, number 201415, Sep.
• Pablo Gutierrez & Ramon E. Lopez & Eugenio Figueroa, 2014, "Top income measurement and undistributed profits," Working Papers, University of Chile, Department of Economics, number wp395, Oct.
• Florencia Amábile & Marisa Bucheli & Máximo Rossi, 2014, "Inequality and Poverty in Uruguay by Race: the Impact of Fiscal Policies," Documentos de Trabajo (working papers), Department of Economics - dECON, number 0214, Feb.
• Gabriel Burdin & Fernando Esponda & Andrea Vigorito, 2014, "Desigualdad y sectores de altos ingresos en Uruguay: un análisis en base a registros tributarios y encuestas de hogares para el perí­odo 2009-2011," Documentos de Trabajo (working papers), Instituto de Economía - IECON, number 14-06, Jun.
• Mideros, A. & O'Donoghue, C., 2014, "The effect of unconditional cash transfers on adult labour supply: A unitary discrete choice model for the case of Ecuador," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2014-063, Jul.
• AILINCA, Alina Georgeta, 2014, "Automatic Social Stabilizers What They Are And How They Function," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 18, issue 3, pages 45-57.
• Hełdak Maria & Stacherzak Agnieszka & Baumane Vivita, 2014, "Real Estate Value Tax Based on the Latvian Experience," Real Estate Management and Valuation, Sciendo, volume 22, issue 4, pages 60-67, February, DOI: 10.2478/remav-2014-0037.
• Whitehouse, Edward, 1999, "The tax treatment of funded pensions," Social Protection Discussion Papers and Notes, The World Bank, number 20126, Apr.
• Gabriel Burdín & Fernando Esponda & Andrea Vigorito, 2014, "Inequality and Top Income in Uruguay: A Comparison between Household Surveys and Income Tax Micro-data," Working Papers, World Inequality Lab, number 201401, Jan.
• Norman Gemmell & Richard Kneller & Ismael Sanz, 2014, "The growth effects of tax rates in the OECD," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 47, issue 4, pages 1217-1255, November, DOI: 10.1111/caje.12105.
• James Alm & J. Sebastian Leguizamon & Susane Leguizamon, 2014, "Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., volume 33, issue 2, pages 263-289, March.
• Alan Krause, 2014, "Piecewise Linear Income Tax Reforms," Discussion Papers, Department of Economics, University of York, number 14/25, Nov.
• Fochmann, Martin & Hemmerich, Kristina, 2014, "Real tax effects and tax perception effects in decisions on asset allocation," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 156.
• Blaufus, Kay & Hechtner, Frank & Möhlmann, Axel, 2014, "The effect of tax preparation expenses for employees: Evidence from Germany," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 157.
• Ackermann, Hagen & Fochmann, Martin, 2014, "The effect of straight-line and accelerated depreciation rules on risky investment decisions: An experimental study," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 158.
• Schüßler, Katharina & Hewig, Johannes & Kiesewetter, Dirk & Fochmann, Martin, 2014, "Affective reactions influence investment decisions: Evidence from a laboratory experiment with taxation," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 160.
• Voßmerbäumer, Jan & Wagner, Franz W., 2014, "Steuerwirkungen betrieblicher Entgeltpolitik," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 161.
• Fochmann, Martin & Kroll, Eike B., 2014, "The effects of rewards on tax compliance decisions," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 163.
• Blaufus, Kay & Bob, Jonathan & Otto, Philipp E., 2014, "The effect of tax privacy on tax compliance: An experimental investigation," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 164.
• Jacob, Martin, 2014, "Cross-base tax elasticity of capital gains," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 169.
• Eichfelder, Sebastian & Vaillancourt, François, 2014, "Tax compliance costs: A review of cost burdens and cost structures," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 178.
• Eichfelder, Sebastian & Neugebauer, Claudia, 2014, "Das steueroptimale Kraftfahrzeug bei Gewinneinkünften: Mythos und Realität," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 180.
• Cici, Gjergji & Kempf, Alexander & Sorhage, Christoph, 2014, "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.3].
• Cici, Gjergji & Kempf, Alexander & Sorhage, Christoph, 2014, "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.4].
• Kindermann, Fabian & Krueger, Dirk, 2014, "High marginal tax rates on the top 1%?," CFS Working Paper Series, Center for Financial Studies (CFS), number 473.
• Flores Unzaga, Ismael Martin & Zhu, Junyi, 2014, "Bracket Creep Revisited: Progressivity and a Solution by Adjusting the Rich Tax in Germany," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 100006, Jul.
• Meissner, Thomas & Rostam-Afschar, Davud, 2014, "Do tax cuts increase consumption? An experimental test of Ricardian Equivalence," Discussion Papers, Free University Berlin, School of Business & Economics, number 2014/16.
• Boss, Alfred, 2014, "Die Lohnsteuer- und die Sozialabgabenbelastung ausgewählter Arbeitnehmerhaushalte in Deutschland 2013-2017," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 1970.
• Abbiati, Lorenzo & Antinyan, Armenak & Corazzini, Luca, 2014, "Are taxes beautiful? A survey experiment on information, tax choice and perceived adequacy of the tax burden," FAU Discussion Papers in Economics, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics, number 02/2014.
• Abraham, Martin & Lorek, Kerstin & Richter, Friedemann & Wrede, Matthias, 2014, "Strictness of tax compliance norms: A factorial survey on the acceptance of inheritance tax evasion in Germany," FAU Discussion Papers in Economics, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics, number 07/2014.
• Meissner, Thomas & Rostam-Afschar, Davud, 2014, "Do tax cuts Increase consumption? An experimental test of Ricardian Equivalence," SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk, number 2014-062.
• Slotwinski, Michaela & Schmidheiny, Kurt, 2014, "Behavioral Responses to Local Tax Rates: Quasi-Experimental Evidence from a Foreigners Tax Scheme in Switzerland," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100292.
• Rostam-Afschar, Davud & Meissner, Thomas, 2014, "Do tax cuts increase consumption? An experimental test of Ricardian Equivalence," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100348.
• Pfeifer, Gregor & Witte, Stefan, 2014, "Students' Wage Expectations in Germany - New Evidence considering Tax Adjusted Estimates," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100354.
• Rausch, Sebastian & Abrell, Jan, 2014, "Optimal Dynamic Carbon Taxation in a Life-Cycle Model with Distortionary Fiscal Policy," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100513.
• Hilmer, Michael, 2014, "Too many to fail - How bonus taxation prevents gambling for bailouts," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100552.
• Berthold, Norbert & Coban, Mustafa, 2014, "Kombilöhne gegen Erwerbsarmut: Warum die USA erfolgreicher sind als Deutschland
  [Wage Subsidies to fight Working Poor: Why the U.S. are more successful than Germany]," Discussion Paper Series, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy, number 125.
• Adena, Maja, 2014, "Tax-price elasticity of charitable donations: Evidence from the German taxpayer panel," Discussion Papers, Research Unit: Economics of Change, WZB Berlin Social Science Center, number SP II 2014-302.
• Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2014, "Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-014.
• Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2014, "Sufficient statistic or not? The elasticity of taxable income in the presence of deduction possibilities," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-078.
• Bo Sandemann Rasmussen, 2014, "An Interpretation of the Gini Coefficient in a Stiglitz Two-Type Optimal Tax Problem," Economics Working Papers, Department of Economics and Business Economics, Aarhus University, number 2014-15, May.
• Alan Krause, 2014, "Optimal Savings Taxation when Individuals Have Different CRRA Utility Functions," Annals of Economics and Statistics, GENES, issue 113-114, pages 207-223, DOI: 10.15609/annaeconstat2009.113-114.2.
• Claus Thustrup Kreiner & S?ren Leth-Petersen & Peer Ebbesen Skov, 2014, "Year-End Tax Planning of Top Management: Evidence from High-Frequency Payroll Data," American Economic Review, American Economic Association, volume 104, issue 5, pages 154-158, May.
• Jonathan Huntley & Valentina Michelangeli, 2014, "Can Tax Rebates Stimulate Consumption Spending in a Life-Cycle Model?," American Economic Journal: Macroeconomics, American Economic Association, volume 6, issue 1, pages 162-189, January.
• Tullio Jappelli & Luigi Pistaferri, 2014, "Fiscal Policy and MPC Heterogeneity," American Economic Journal: Macroeconomics, American Economic Association, volume 6, issue 4, pages 107-136, October.
• Laura Kawano, 2014, "The Dividend Clientele Hypothesis: Evidence from the 2003 Tax Act," American Economic Journal: Economic Policy, American Economic Association, volume 6, issue 1, pages 114-136, February, DOI: 10.1257/pol.6.1.114.
• Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014, "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," American Economic Journal: Economic Policy, American Economic Association, volume 6, issue 1, pages 230-271, February, DOI: 10.1257/pol.6.1.230.
• Florian Scheuer, 2014, "Entrepreneurial Taxation with Endogenous Entry," American Economic Journal: Economic Policy, American Economic Association, volume 6, issue 2, pages 126-163, May.
• Michael P. Devereux & Li Liu & Simon Loretz, 2014, "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," American Economic Journal: Economic Policy, American Economic Association, volume 6, issue 2, pages 19-53, May.
• William N. Evans & Craig L. Garthwaite, 2014, "Giving Mom a Break: The Impact of Higher EITC Payments on Maternal Health," American Economic Journal: Economic Policy, American Economic Association, volume 6, issue 2, pages 258-290, May.
• Alexander Frankel, 2014, "Taxation of Couples under Assortative Mating," American Economic Journal: Economic Policy, American Economic Association, volume 6, issue 3, pages 155-177, August.
• Christina D. Romer & David H. Romer, 2014, "The Incentive Effects of Marginal Tax Rates: Evidence from the Interwar Era," American Economic Journal: Economic Policy, American Economic Association, volume 6, issue 3, pages 242-281, August.
• Henrik Jacobsen Kleven & Esben Anton Schultz, 2014, "Estimating Taxable Income Responses Using Danish Tax Reforms," American Economic Journal: Economic Policy, American Economic Association, volume 6, issue 4, pages 271-301, November.
• Henrik Jacobsen Kleven, 2014, "How Can Scandinavians Tax So Much?," Journal of Economic Perspectives, American Economic Association, volume 28, issue 4, pages 77-98, Fall.
• Severini, Simone & Tantari, Antonella & Rocchi, Benedetto, 2014, "The taxation of farm income in Italy. Evidences from the EU-SILC database," 2014 Third Congress, June 25-27, 2014, Alghero, Italy, Italian Association of Agricultural and Applied Economics (AIEAA), number 173089, DOI: 10.22004/ag.econ.173089.
• Dominique Henriet & Patrick Pintus & Alain Trannoy, 2014, "Is the Flat Tax Optimal under Income Risk?," AMSE Working Papers, Aix-Marseille School of Economics, France, number 1420, May, revised 30 May 2014.
• Lect. Petru-Ovidiu Mura Ph. D, 2014, "Tax Measures For Economic Recovery In Eu," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 23, pages 121-130, November.
• Michael Kuklik & Nikita Céspedes, 2014, "Optimal Taxation and Life Cycle Labor Supply Profile," Working Papers, Peruvian Economic Association, number 8, Feb.
• Yuri Andrienko & Patricia Apps & Ray Rees, 2014, "Optimal Taxation, Inequality and Top Incomes," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 690, Jul.
• Pablo Hernández de Cos & David López Rodríguez, 2014, "Estructura impositiva y capacidad recaudatoria en España: Un análisis comparado con la UE," Occasional Papers, Banco de España, number 1406, Oct.
• Thomas Meissner & Davud Rostam-Afschar, , "Do Tax Cuts Increase Consumption? An Experimental Test of Ricardian Equivalence," BDPEMS Working Papers, Berlin School of Economics, number 2014003.
• Srdjan Djindjic, 2014, "The Redistributive Effects Of Personal Taxes And Social Benefits In The Republic Of Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 59, issue 203, pages 91-118, October –.
• Bencz r, P. & K tay, G. & Kiss, A. & R cz , O., 2014, "Income Taxation, Transfers and Labour Supply at the Extensive Margin," Working papers, Banque de France, number 487.
• Bradley T. Heim & Ithai Z. Lurie, 2014, "Taxes, Income, And Retirement Savings: Differences By Permanent And Transitory Income," Contemporary Economic Policy, Western Economic Association International, volume 32, issue 3, pages 592-617, July.
• Vicki L. Bogan, 2014, "Savings Incentives And Investment Management Fees: A Study Of The 529 College Savings Plan Market," Contemporary Economic Policy, Western Economic Association International, volume 32, issue 4, pages 826-842, October.
• Amelia M. Biehl & William H. Hoyt, 2014, "The Taxpayer Relief Act Of 1997 And Homeownership: Is Smaller Now Better?," Economic Inquiry, Western Economic Association International, volume 52, issue 2, pages 646-658, April.
• John K. Dagsvik & Zhiyang Jia & Tom Kornstad & Thor O. Thoresen, 2014, "Theoretical And Practical Arguments For Modeling Labor Supply As A Choice Among Latent Jobs," Journal of Economic Surveys, Wiley Blackwell, volume 28, issue 1, pages 134-151, February.
• Tullio Jappelli & Mario Padula & Giovanni Pica, 2014, "Do Transfer Taxes Reduce Intergenerational Transfers?," Journal of the European Economic Association, European Economic Association, volume 12, issue 1, pages 248-275, February.
• Athanasios Tagkalakis, 2014, "Tax buoyancy," Economic Bulletin, Bank of Greece, issue 40, pages 7-30, December.
• G. Bellettini & F. Taddei & G. Zanella, 2014, "Intergenerational altruism and house prices: evidence from bequest tax reforms in Italy," Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna, number wp947, May.
• Minagawa Junichi & Upmann Thorsten, 2014, "A Single Parent’s Labor Supply: Evaluating Different Child Care Fees within an Intertemporal Framework," The B.E. Journal of Theoretical Economics, De Gruyter, volume 14, issue 1, pages 177-215, January, DOI: 10.1515/bejte-2012-0026.
• Peichl Andreas & Pestel Nico & Siegloch Sebastian & Sommer Eric, 2014, "Bundestagswahlkampf 2013: Klientelpolitik durch Steuerreform?," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 15, issue 2, pages 182-194, June, DOI: 10.1515/pwp-2014-0008.
• Michael Sanders & Sarah Smith, 2014, "A warm glow in the after life? The determinants of charitable bequests," The Centre for Market and Public Organisation, The Centre for Market and Public Organisation, University of Bristol, UK, number 14/326, Jun.
• Jörg Paetzold & Hannes Winner, 2014, "Taking the High Road? Compliance with commuter tax allowances and the role of evasion spillovers," Working Papers, Oxford University Centre for Business Taxation, number 1419.
• Chris Sanchirico, 2014, "As American as Apple Inc.: International tax and ownership nationality," Working Papers, Oxford University Centre for Business Taxation, number 1422.
• Gaëlle Garnier & Endre György & Kees Heineken & Milena Mathé & Laura Puglisi & Savino Ruà & Agnieszka Skonieczna & Astrid Van Mierlo, 2014, "A wind of change? Reforms of Tax Systems since the launch of Europe 2020," Reflets et perspectives de la vie économique, De Boeck Université, volume 0, issue 2, pages 75-111.
• Zuzana Siebertova & Norbert Svarda & Jana Valachyova, 2014, "A Microsimulation model of the Slovak Tax-Benefit System," Discussion Papers, Council for Budget Responsibility, number Discussion Paper No. 4/20, Jun.
• Finn Poschmann & Alexandre Laurin, 2014, "Who Loses Most? The Impact of Taxes and Transfers on Retirement Incomes," e-briefs, C.D. Howe Institute, number 189, Nov.
• Klara Kaliskova, 2014, "Tax and Transfer Policies and the Female Labor Supply in the EU," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp524, Dec.
• Patricia Apps & Ray Rees, 2014, "Optimal Taxation, Child Care and Models of the Household," CESifo Working Paper Series, CESifo, number 4578.
• Aart Gerritsen & Bas Jacobs, 2014, "Is a Minimum Wage an Appropriate Instrument for Redistribution?," CESifo Working Paper Series, CESifo, number 4588.
• Laszlo Goerke, 2014, "Income Tax Buyouts and Income Tax Evasion," CESifo Working Paper Series, CESifo, number 4613.
• Floris Zoutman & Bas Jacobs, 2014, "Optimal Redistribution and Monitoring of Labor Effort," CESifo Working Paper Series, CESifo, number 4646.
• Ralf Ewert & Rainer Niemann, 2014, "A Theory of Tax Avoidance - Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model," CESifo Working Paper Series, CESifo, number 4851.
• Baris K. Yörük, 2014, "Does Giving to Charity Lead to Better Health? Evidence from Tax Subsidies for Charitable Giving," CESifo Working Paper Series, CESifo, number 4853.
• Robert Nuscheler & Kerstin Roeder, 2014, "Financing and Funding Health Care: Optimal Policy and Political Implementability," CESifo Working Paper Series, CESifo, number 4893.
• Christoph Basten & Maximilian von Ehrlich & Andrea Lassmann, 2014, "Income Taxes, Sorting, and the Costs of Housing: Evidence from Municipal Boundaries in Switzerland," CESifo Working Paper Series, CESifo, number 4896.
• Jarkko Harju & Tuomas Matikka, 2014, "The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?," CESifo Working Paper Series, CESifo, number 4905.
• Sander Renes & Floris Zoutman, 2014, "When a Price is Enough: Implementation in Optimal Tax Design," CESifo Working Paper Series, CESifo, number 4990.
• Tobias Lindhe & Jan Södersten, 2014, "Dividend Taxation and the Cost of New Share Issues," CESifo Working Paper Series, CESifo, number 5001.
• Salvador Barrios & Gaëtan J.A. Nicodème & Antonio Jesus Sanchez Fuentes & Gaëtan J.A. Nicodeme, 2014, "Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries," CESifo Working Paper Series, CESifo, number 5017.
• Jarkko Harju & Tuomas Matikka, 2014, "Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax Reform," CESifo Working Paper Series, CESifo, number 5090.
• Sijbren Cnossen, 2014, "What kind of Corporation Tax Regime?," CESifo Working Paper Series, CESifo, number 5108.
• Christian Breuer, 2014, "Steuermehreinnahmen, Mindestlohn und kalte Progression," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 67, issue 11, pages 38-42, June.
• Norman Gemmell & Richard Kneller & Ismael Sanz, 2014, "The growth effects of tax rates in the OECD," Canadian Journal of Economics, Canadian Economics Association, volume 47, issue 4, pages 1217-1255, November, DOI: 10.1111/caje.12105.
• Kamil Galuscak & Gabor Katay, 2014, "Labour Force Participation and Tax-Benefit Systems: A Cross-Country Comparative Perspective," Working Papers, Czech National Bank, Research and Statistics Department, number 2014/10, Dec.
• Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima, 2014, "Optimal taxation and debt with uninsurable risks to human capital accumulation," CIGS Working Paper Series, The Canon Institute for Global Studies, number 14-007E, Jun.
• Roxana Sandu, 2014, "A Microsimulation of the Impact of Tax Reforms on Child Poverty: the Case of Italy," Bruges European Economic Research Papers, European Economic Studies Department, College of Europe, number 29, Feb.
• Juan Miguel Gallego & Denis LÔøΩpez & Carlos SepÔøΩlveda, 2014, "Estratificaci√≥n socioecon√≥mica con base en informaci√≥n catastral. Modelos para el caso de Bogot√°, D.C," Documentos de Trabajo, Universidad del Rosario, number 12255, Oct.
• Juan Miguel Gallego & Luis H GutiÔøΩrrez & Denis LÔøΩpez & Carlos SepÔøΩlveda, 2014, "Subsidios cruzados en servicios p√∫blicos domiciliarios basados en el aval√∫o Catastral," Documentos de Trabajo, Universidad del Rosario, number 12257, Oct.
• Erik Floor & Arjan Lejour, 2014, "Saving behavior and risk taking: Evidence from the Dutch Tax Reform in 2001," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 273, Apr.
• Foellmi, Reto & Martínez, Isabel Z., 2014, "Volatile Top Income Shares in Switzerland? Reassessing the Evolution Between 1981 and 2009," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10006, Jun.
• Barrios, Salvador & Nicodème, Gaëtan & Sanchez Fuentes, Antonio Jesus, 2014, "Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10198, Oct.
• Krueger, Dirk & Kindermann, Fabian, 2014, "High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10208, Oct.
• Matteo Morini & Simone Pellegrino, 2014, "Personal Income Tax Reforms: a Genetic Algorithm Approach," CeRP Working Papers, Center for Research on Pensions and Welfare Policies, Turin (Italy), number 147, Dec.
• Pauline Givord & Claire Marbot, 2014, "Does the Cost of Child Care Affect Female Labor Market Participation ? An Evaluation of a French Reform of Childcare Subsidies," Working Papers, Center for Research in Economics and Statistics, number 2014-31, Nov.
• Ortigueira, Salvador, 2014, "On the Optimality of U.S. Fiscal Policy: 1960-2010," UC3M Working papers. Economics, Universidad Carlos III de Madrid. Departamento de Economía, number we1418, Aug.
• Richard M. Bird & Eric M. Zolt, 2014, "Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries," Annals of Economics and Finance, Society for AEF, volume 15, issue 2, pages 625-683, November.
• Guo, Jang-Ting & Krause, Alan, 2014, "Optimal Dynamic Nonlinear Income Taxation Under Loose Commitment," Macroeconomic Dynamics, Cambridge University Press, volume 18, issue 6, pages 1403-1427, September.
• Stefan Bach, 2014, "Frauen erzielen im Durchschnitt nur halb so hohe Einkommen wie Männer," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 81, issue 35, pages 803-813.
• Timm Bönke & Holger Lüthen, 2014, "Lebenseinkommen von Arbeitnehmern in Deutschland: Ungleichheit verdoppelt sich zwischen den Geburtsjahrgängen 1935 und 1972," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 81, issue 49, pages 1271-1277.
• Laurence Seidman, 2014, "Overcoming The Fiscal Trilemma With Two Progressive Consumption Tax Supplements," Working Papers, University of Delaware, Department of Economics, number 14-04.
• Diamond, John W. & Zodrow, George R., 2014, "The Dynamic Effects of Eliminating or Curtailing the Home Mortgage Interest Deduction," Working Papers, Rice University, Department of Economics, number 14-011.
• Wang, Xiaxin & Shen, Yan, 2014, "The effect of China's agricultural tax abolition on rural families' incomes and production," China Economic Review, Elsevier, volume 29, issue C, pages 185-199, DOI: 10.1016/j.chieco.2014.04.010.
• Nazarov, Zafar E. & Rendall, Michael S., 2014, "Differences by mother’s education in the effect of childcare on child obesity," Economics Letters, Elsevier, volume 124, issue 2, pages 286-289, DOI: 10.1016/j.econlet.2014.06.010.
• Bösenberg, Simon & Egger, Peter H. & Strecker, Nora M., 2014, "On the distribution of tax effects on headquarters location," Economics Letters, Elsevier, volume 124, issue 2, pages 308-313, DOI: 10.1016/j.econlet.2014.06.009.
• Bracha, Anat & Cooper, Daniel, 2014, "Asymmetric responses to income changes: The payroll tax increase versus tax refund in 2013," Economics Letters, Elsevier, volume 124, issue 3, pages 534-538, DOI: 10.1016/j.econlet.2014.07.028.
• Doerrenberg, Philipp & Duncan, Denvil, 2014, "Experimental evidence on the relationship between tax evasion opportunities and labor supply," European Economic Review, Elsevier, volume 68, issue C, pages 48-70, DOI: 10.1016/j.euroecorev.2014.02.005.
• Sikes, Stephanie A., 2014, "The turn-of-the-year effect and tax-loss-selling by institutional investors," Journal of Accounting and Economics, Elsevier, volume 57, issue 1, pages 22-42, DOI: 10.1016/j.jacceco.2013.12.002.
• Rydqvist, Kristian & Schwartz, Steven T. & Spizman, Joshua D., 2014, "The tax benefit of income smoothing," Journal of Banking & Finance, Elsevier, volume 38, issue C, pages 78-88, DOI: 10.1016/j.jbankfin.2013.09.017.
• Phillips, Mark D., 2014, "Deterrence vs. gamesmanship: Taxpayer response to targeted audits and endogenous penalties," Journal of Economic Behavior & Organization, Elsevier, volume 100, issue C, pages 81-98, DOI: 10.1016/j.jebo.2014.01.018.
• Bessho, Shun-ichiro & Hayashi, Masayoshi, 2014, "Intensive margins, extensive margins, and spousal allowances in the Japanese system of personal income taxes: A discrete choice analysis," Journal of the Japanese and International Economies, Elsevier, volume 34, issue C, pages 162-178, DOI: 10.1016/j.jjie.2014.06.001.
• Yörük, Barış K., 2014, "Does giving to charity lead to better health? Evidence from tax subsidies for charitable giving," Journal of Economic Psychology, Elsevier, volume 45, issue C, pages 71-83, DOI: 10.1016/j.joep.2014.08.002.
• Lehmus, Markku, 2014, "Distributional and employment effects of labour tax changes in Finland," Journal of Policy Modeling, Elsevier, volume 36, issue 1, pages 107-120, DOI: 10.1016/j.jpolmod.2013.10.015.
• Duncan, Denvil, 2014, "Behavioral responses and the distributional effects of the Russian ‘flat’ tax," Journal of Policy Modeling, Elsevier, volume 36, issue 2, pages 226-240, DOI: 10.1016/j.jpolmod.2014.01.011.
• Bastani, Spencer & Selin, Håkan, 2014, "Bunching and non-bunching at kink points of the Swedish tax schedule," Journal of Public Economics, Elsevier, volume 109, issue C, pages 36-49, DOI: 10.1016/j.jpubeco.2013.09.010.
• Weber, Caroline E., 2014, "Toward obtaining a consistent estimate of the elasticity of taxable income using difference-in-differences," Journal of Public Economics, Elsevier, volume 117, issue C, pages 90-103, DOI: 10.1016/j.jpubeco.2014.05.004.
• Carbonnier, Clément, 2014, "The incidence of non-linear price-dependent consumption taxes," Journal of Public Economics, Elsevier, volume 118, issue C, pages 111-119, DOI: 10.1016/j.jpubeco.2014.07.001.
• Joulfaian, David, 2014, "To own or not to own your life insurance policy?," Journal of Public Economics, Elsevier, volume 118, issue C, pages 120-127, DOI: 10.1016/j.jpubeco.2014.07.004.
• Beatty, Timothy K.M. & Blow, Laura & Crossley, Thomas F. & O'Dea, Cormac, 2014, "Cash by any other name? Evidence on labeling from the UK Winter Fuel Payment," Journal of Public Economics, Elsevier, volume 118, issue C, pages 86-96, DOI: 10.1016/j.jpubeco.2014.06.007.
• Berri, Akli & Vincent Lyk-Jensen, Stéphanie & Mulalic, Ismir & Zachariadis, Theodoros, 2014, "Household transport consumption inequalities and redistributive effects of taxes: A repeated cross-sectional evaluation for France, Denmark and Cyprus," Transport Policy, Elsevier, volume 36, issue C, pages 206-216, DOI: 10.1016/j.tranpol.2014.08.007.
• Branko Parac, 2014, "Hrvatski porezni sustav: Je li u funkciji investiranjac," Ekonomija Economics, Rifin d.o.o., volume 21, issue 1, pages 27-66.
• Saida ISMAILAKHUNOVA, 2014, "Shall High Income Earners Pay More Taxes in The Kyrgyz Republic," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 14, issue 4, pages 499-507.
• Hilber, Christian A. L. & Turner, Tracy M., 2014, "The mortgage interest deduction and its impact on homeownership decisions," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 49843, Oct.
• Kleven, Henrik Jacobsen & Schultz, Esben Anton, 2014, "Estimating taxable income responses using Danish tax reforms," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 66122, Nov.
• Gábor Kátay & Péter Benczúr & Áron Kiss & Olivér M. Rácz, 2014, "Income Taxation, Transfers and Labour Supply at the Extensive Margin," EcoMod2014, EcoMod, number 6925, Jul.
• Richard J. Cebula & Maggie Foley, 2014, "Teaching the economics of income tax evasion," Chapters, Edward Elgar Publishing, chapter 12, in: Franklin G. Mixon & Richard J. Cebula, "New Developments in Economic Education".
• Varela, Laura. & López, Jesús. & Faíña, Andrés., 2014, "Comparación entre los mínimos personales incrementados y el impuesto sobre la renta tradicional de las personas físicas. El caso de España," El Trimestre Económico, Fondo de Cultura Económica, volume 0, issue 323, pages .687-719, julio-sep, DOI: http://dx.doi.org/10.20430/ete.v81i.
• Paul Maarek & Renaud Bourlès & Michael T.Dorsch, 2014, "Income Redistribution and the Diversity of Consumer Goods," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2014-21.
• Rolf Aaberge & Ugo Colombino, 2014, "Labour Supply Models," Contributions to Economic Analysis, Emerald Group Publishing Limited, "Handbook of Microsimulation Modelling", DOI: 10.1108/S0573-855520140000293006.
• Fiorio, Carlo & Bazzoli, Martina & De Poli, Silvia & Azzolini, Davide & Poy, Samuele, 2014, "TREMOD: a microsimulation model for the Province of Trento (Italy)," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM15/14, Jul.
• Figari, Francesco & Verbist, Gerlinde, 2014, "The redistributive effect and progressivity of taxes revisited: an international comparison across the European Union," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM6/14, Apr.
• Avram, Silvia & Sutherland, Holly & Levy, Horacio, 2014, "Income redistribution in the European Union," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM8/14, Apr.
• Lovise Bauger, 2014, "The use of tax expenditures in times of fiscal consolidation," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 523, Jul.
• Antonio Pedone, 2014, "Origins, Design, Implementation and Shortcomings of Cesare Cosciani?s Tax Reform Proposals," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2014, issue 3, pages 25-38.
• Vincenzo Visco, 2014, "Capital and Business Taxation," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2014, issue 3, pages 81-111.
• Bruno Bises & Antonio Scial?, 2014, "The Erosion of the Personal Income Tax Base in Italy: Equity Aspects," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2014, issue 3, pages 145-166.
• Paolo Liberati, 2014, "The Tax Treatment of Family Income: Equity and Efficiency," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2014, issue 3, pages 167-176.
• Vieri Ceriani, 2014, "The Fight against Tax Evasion and Avoidance," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2014, issue 3, pages 201-209.
• Davide Azzolini & Martina Bazzoli & Silvia De Poli & Carlo Fiorio & Samuele Poy, 2014, "TREMOD: a Microsimulation Model for the Province of Trento (Italy)," FBK-IRVAPP Working Papers, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation, number 2014-01, Nov.
• Chunjin Chen & Shi Li, 2014, "Market Transition and Income Inequality in Urban China: Evidence from Shapley Value Decomposition," Frontiers of Economics in China-Selected Publications from Chinese Universities, Higher Education Press, volume 9, issue 2, pages 309-337, June.
• Matikka, Tuomas, 2014, "Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland," Working Papers, VATT Institute for Economic Research, number 55.
• Harju, Jarkko & Matikka, Tuomas, 2014, "The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not?," Working Papers, VATT Institute for Economic Research, number 56.
• Kartik B. Athreya & Devin Reilly & Nicole B. Simpson, 2014, "Young Unskilled Women and the Earned Income Tax Credit: Insurance Without Disincentives?," Working Paper, Federal Reserve Bank of Richmond, number 14-11, Apr.
• Ruggero Paladini, 2014, "Da Bentham alla tassazione ottimale," Public Finance Research Papers, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome, number 2, May.
• Bruno Bises & Antonio ScialÃ, 2014, "The Taxation of Owner-Occupied House in Italy: 1974-2014," Public Finance Research Papers, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome, number 7, Nov.
• Ramiz Rahmanov, 2014, "Social Spending and Household Welfare: Evidence from Azerbaijan," IHEID Working Papers, Economics Section, The Graduate Institute of International Studies, number 02-2014, Feb.
• Akli Berri & Stéphanie Vincent Lyk Jensen & Ismir Mulalic & Theodoros Zachariadis, 2014, "Household transport consumption inequalities and redistributive effects of taxes: A repeated cross-sectional evaluation for France, Denmark and Cyprus," Post-Print, HAL, number hal-01212905, Jan, DOI: 10.1016/j.tranpol.2014.08.007.
• Clément Carbonnier, 2014, "The incidence of non-linear price-dependent consumption taxes," Post-Print, HAL, number hal-02979768, Dec, DOI: 10.1016/j.jpubeco.2014.07.001.
• Pierre Cahuc & Stéphane Carcillo, 2014, "The Detaxation of Overtime Hours: Lessons from the French Experiment," Post-Print, HAL, number hal-03460334, Apr, DOI: 10.1086/674987.
• Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014, "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," Post-Print, HAL, number halshs-00944873, Feb, DOI: 10.1257/pol.6.1.230.
• Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014, "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-00944873, Feb, DOI: 10.1257/pol.6.1.230.
• Pierre Cahuc & Stéphane Carcillo, 2014, "The Detaxation of Overtime Hours: Lessons from the French Experiment," Sciences Po Economics Publications (main), HAL, number hal-03460334, Apr, DOI: 10.1086/674987.
• Dominique Henriet & Patrick A. Pintus & Alain Trannoy, 2014, "Is the Flat Tax Optimal under Income Risk?," Working Papers, HAL, number halshs-00999222, May.
• Homburg, Stefan, 2014, "Critical Remarks on Piketty's 'Capital in the Twenty-first Century'," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-530, Apr, revised Oct 2014.
• Erixson, Oscar & Ohlsson, Henry, 2014, "Estate Division: Equal Sharing as Choice, Social Norm, and Legal Requirement," Working Paper Series, Research Institute of Industrial Economics, number 1006, Feb.
• Elinder, Mikael & Persson, Lovisa, 2014, "Property Taxation, Bounded Rationality and House Prices," Working Paper Series, Research Institute of Industrial Economics, number 1029, Jun.
• Ida, Tomoya & Wilhelmsson, Mats, 2014, "An Empirical Test Of The Dominant Tax Externality In Sweden," Working Paper Series, Royal Institute of Technology, Department of Real Estate and Construction Management & Banking and Finance, number 14/5, Apr.
• Zoutman, Floris T., 2014, "The Effect of Capital Taxes on Household's Portfolio Composition and Intertemporal Choice: Evidence from the Dutch 2001 Capital Income Tax Reform," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2014/23, Jun.
• Renes, Sander & Zoutman, Floris T., 2014, "When a Price is Enough: Implementation in Optimal Tax Design," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2014/32, Sep.
• Zoutman, Floris T. & Jacobs, Bas, 2014, "Optimal Redistribution and Monitoring of Labor Effort," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2014/33, Sep.
• Erixson, Oscar & Ohlsson, Henry, 2014, "Estate division: Equal sharing as choice, social norm, and legal requirement," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2014:2, Feb.
• Liang, Che-Yuan, 2014, "Distribution-Free Structural Estimation with Nonlinear Budget Sets," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2014:4, Apr.
• Elinder, Mikael & Persson, Lovisa, 2014, "Property taxation, bounded rationality and housing prices," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2014:6, May.
• Dahlberg, Mattias & Önder, Ali Sina, 2014, "Taxation Of Cross-Border Labor Income And Tax Revenue Sharing In The Öresund Region," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2014:11, Sep.
• Lindhe, Tobias & Södersten, Jan, 2014, "Dividend Taxation and the Cost of New Share Issues," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2014:12, Sep.
• Erixson, Oscar & Ohlsson, Henry, 2014, "Estate division: Equal sharing as choice, social norm, and legal requirement," Working Paper Series, Uppsala University, Department of Economics, number 2014:1, Feb.
• Elinder, Mikael & Persson, Lovisa, 2014, "Property taxation, bounded rationality and housing prices," Working Paper Series, Uppsala University, Department of Economics, number 2014:4, May.
• Miyazaki, Takeshi & Kitamura, Yukinobu, 2014, "Redistributive Effects of Income Tax Rates and Tax Base 1984-2009: Evidence from Japanese Tax Reforms," Discussion Paper Series, Institute of Economic Research, Hitotsubashi University, number 610, Jun.
• Sebastian Eichfelder & François Vaillancourt, 2014, "Tax Compliance Costs: A Review of Cost Burdens and Cost Structures," Hacienda Pública Española / Review of Public Economics, IEF, volume 210, issue 3, pages 111-148, September.
• Laszlo Goerke, 2014, "Income Tax Buyouts and Income Tax Evasion," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 201401, Jan.
• Laszlo Goerke, 2014, "Tax Evasion by Individuals," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 201409, Aug.
• Lars-H. R. Siemers, 2014, "A General Microsimulation Model for the EU VAT with a specific Application to Germany," International Journal of Microsimulation, International Microsimulation Association, volume 7, issue 2, pages 40-93.
• Claudio Agostini & Mariel C. Siravegna, 2014, "The Effect of the Capital Gains Tax Exemption on Stock Market Prices in Chile," Revista de Analisis Economico – Economic Analysis Review, Universidad Alberto Hurtado/School of Economics and Business, volume 29, issue 2, pages 25-46, October.
• Luigi Bernardi, 2014, "Tax Reforms in the EU Member States Since the Turn of the New Century: Selected Observations," Working papers, Società Italiana di Economia Pubblica, number 2, Jun.
• Tommaso Agasisti & Sergio Longobardi & Andrea Regoli, 2014, "Does public spending improve educational resilience? A longitudinal analysis of OECD-PISA data," Working papers, Società Italiana di Economia Pubblica, number 3, Jul.
• Daniele Pacifico, 2014, "On the role of unobserved preference Heterogeneity in discrete choice Models of labour supply," Working Papers, Department of the Treasury, Ministry of the Economy and of Finance, number 6, Jun.
• Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2014, "Circumstantial Risk: Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure," IZA Discussion Papers, Institute of Labor Economics (IZA), number 7917, Jan.
• Athreya, Kartik & Reilly, Devin & Simpson, Nicole B., 2014, "Single Mothers and the Earned Income Tax Credit: Insurance Without Disincentives?," IZA Discussion Papers, Institute of Labor Economics (IZA), number 8114, Apr.
• Kreiner, Claus Thustrup & Munch, Jakob R. & Whitta-Jacobsen, Hans Jørgen, 2014, "Taxation and the Long Run Allocation of Labor: Theory and Danish Evidence," IZA Discussion Papers, Institute of Labor Economics (IZA), number 8246, Jun.