Research classified by Journal of Economic Literature (JEL) codes

2014

• 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, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, 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 81, 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, IZA Network @ LISER, 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, IZA Network @ LISER, 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, IZA Network @ LISER, number 8246, Jun.
• Andrienko, Yuri & Apps, Patricia & Rees, Ray, 2014, "Optimal Taxation, Inequality and Top Incomes," IZA Discussion Papers, IZA Network @ LISER, number 8275, Jun.
• Guner, Nezih & Kaygusuz, Remzi & Ventura, Gustavo, 2014, "Childcare Subsidies and Household Labor Supply," IZA Discussion Papers, IZA Network @ LISER, number 8303, Jul.
• Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2014, "Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities," IZA Discussion Papers, IZA Network @ LISER, number 8554, Oct.
• Andrienko, Yuri & Apps, Patricia & Rees, Ray, 2014, "Gender Bias in Tax Systems Based on Household Income," IZA Discussion Papers, IZA Network @ LISER, number 8676, Nov.
• Junyi Zhu, 2014, "Bracket Creep Revisited - with and without r > g: Evidence from Germany," Journal of Income Distribution, Ad libros publications inc., volume 23, issue 3, pages 106-158, November.
• Jörg Paetzold & Hannes Winner, 2014, "Taking the High Road? Compliance with Commuter Tax Allowances and the Role of Evasion Spillovers," NRN working papers, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria, number 2014-11, Sep.
• Denvil Duncan & Ed Gerrish, 2014, "Personal income tax mimicry: evidence from international panel data," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 1, pages 119-152, February, DOI: 10.1007/s10797-012-9261-9.
• Jorge Onrubia & Fidel Picos-Sánchez & María Carmen Rodado, 2014, "Rethinking the Pfähler–Lambert decomposition to analyse real-world personal income taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 4, pages 796-812, August, DOI: 10.1007/s10797-014-9316-1.
• Håkan Selin, 2014, "The rise in female employment and the role of tax incentives. An empirical analysis of the Swedish individual tax reform of 1971," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 5, pages 894-922, October, DOI: 10.1007/s10797-013-9283-y.
• Thiess Buettner & Katharina Erbe, 2014, "Revenue and welfare effects of financial sector VAT exemption," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 6, pages 1028-1050, December, DOI: 10.1007/s10797-013-9297-5.
• Andrea Asoni & Tino Sanandaji, 2014, "Taxation and the quality of entrepreneurship," Journal of Economics, Springer, volume 113, issue 2, pages 101-123, October, DOI: 10.1007/s00712-013-0375-z.
• Åsa Hansson & Karin Olofsdotter, 2014, "Labor Taxation and FDI Decisions in the European Union," Open Economies Review, Springer, volume 25, issue 2, pages 263-287, April, DOI: 10.1007/s11079-013-9282-8.
• Christian Bredemeier, 2014, "Imperfect information and the Meltzer-Richard hypothesis," Public Choice, Springer, volume 159, issue 3, pages 561-576, June, DOI: 10.1007/s11127-013-0072-z.
• Michael Overesch & Georg Wamser, 2014, "Bilateral internal debt financing and tax planning of multinational firms," Review of Quantitative Finance and Accounting, Springer, volume 42, issue 2, pages 191-209, February, DOI: 10.1007/s11156-012-0339-3.
• Mina Baliamoune-Lutz & Pierre Garello, 2014, "Tax structure and entrepreneurship," Small Business Economics, Springer, volume 42, issue 1, pages 165-190, January, DOI: 10.1007/s11187-013-9469-9.
• Seng-Eun Choi, 2014, "Is Self-Employment Income More Responsive to Income Tax Rate?," Korean Economic Review, Korean Economic Association, volume 30, pages 67-84.
• Christoph Basten & Maximilian von Ehrlich & Andrea Lassmann, 2014, "Income Taxes, Sorting, and the Costs of Housing," KOF Working papers, KOF Swiss Economic Institute, ETH Zurich, number 14-362, Jul, DOI: 10.3929/ethz-a-010190276.
• Jakob Egholt Søgaard, 2014, "Labor Supply and Optimization Frictions: Evidence from the Danish student labor market," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 2014-02, Dec.
• Langenmayr, Dominika, 2014, "Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?," Discussion Papers in Economics, University of Munich, Department of Economics, number 21359, Aug.
• Raphael Parchet, 2014, "Are Local Tax Rates Strategic Complements or Strategic Substitutes?," IdEP Economic Papers, USI Università della Svizzera italiana, number 1407.
• Luis Huesca & Abdelkrim Araar, 2014, "Progressivity of Taxes and Transfers: the Mexican Case 2012," Cahiers de recherche, CIRPEE, number 1407.
• Gerlinde Verbist & Francesco Figari, 2014, "The Redistributive Effect and Progressivity of Taxes Revisited: An International Comparison across the European Union," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 70, issue 3, pages 405-429, September, DOI: 10.1628/001522108X684529.
• André Decoster & Peter Haan, 2014, "Welfare Effects of a Shift of Joint to Individual Taxation in the German Personal Income Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 70, issue 4, pages 599-624, December, DOI: 10.1628/001522108X685500.
• Masaaki Suzuki, 2014, "Debates on Individual Income Tax and Potential Japanese Tax Reforms," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 10, issue 3, pages 371-396, October.
• Atsushi Nakamoto, 2014, "Japan fs Income Tax Base: Comparison with Other Countries and Estimation of Tax Reform," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 10, issue 3, pages 397-414, October.
• Naoki Oka, 2014, "Status of the Income Tax Burden in Japan - Focusing on High-Income Earners -," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 10, issue 3, pages 415-456, October.
• Taro Ohno & Masahiko Nakazawa & Kazuya Matsuda & Kazuaki Kikuta & Tomoko Masuda, 2014, "Tax and Social Insurance Burden on Households : Estimate Using National Survey of Family Income and Expenditure," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 10, issue 3, pages 457-480, October.
• Kazuya Matsuda & Yumiko Ozeki & Kazuaki Kikuta & Junji Ueda, 2014, "The Impact of Demographic Changes on Social Security Payments and the Personal Income Tax Base - Long-term Micro-simulation Approach -," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 10, issue 3, pages 481-518, October.
• Hiroyuki Yashio & Keishi Hachisuka, 2014, "Impact of Population Aging on the Personal Income Tax Base in Japan : Simulation Analysis of Taxation on Pension Benefits Using Micro Data," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 10, issue 3, pages 519-542, October.
• Michael Hilmer, 2014, "Bailouts, Bonuses and Bankers' Short-Termism," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2014-17, Oct.
• Michael Hilmer, 2014, "Too Many to Fail - How Bonus Taxation Prevents Gambling for Bailouts," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2014-18, Oct.
• Casey B. Mulligan, 2014, "The New Full-Time Employment Taxes," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 29".
• Louis Kaplow, 2014, "Government Policy and Labor Supply with Myopic or Targeted Savings Decisions," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 29".
• David Albouy & Andrew Hanson, 2014, "Tax Benefits to Housing and Inefficiencies in Location and Consumption," NBER Working Papers, National Bureau of Economic Research, Inc, number 19815, Jan.
• Dayanand S. Manoli & Nicholas Turner, 2014, "Cash-on-Hand & College Enrollment: Evidence from Population Tax Data and Policy Nonlinearities," NBER Working Papers, National Bureau of Economic Research, Inc, number 19836, Jan.
• Patrick Bolton & Hui Chen & Neng Wang, 2014, "Debt, Taxes, and Liquidity," NBER Working Papers, National Bureau of Economic Research, Inc, number 20009, Mar.
• Kate Ambler & Diego Aycinena & Dean Yang, 2014, "Channeling Remittances to Education: A Field Experiment Among Migrants from El Salvador," NBER Working Papers, National Bureau of Economic Research, Inc, number 20262, Jun.
• Kevin Milligan & Michael Smart, 2014, "Taxation and Top Incomes in Canada," NBER Working Papers, National Bureau of Economic Research, Inc, number 20489, Sep.
• Casey B. Mulligan, 2014, "The New Full-time Employment Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 20580, Oct.
• Fabian Kindermann & Dirk Krueger, 2014, "High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk," NBER Working Papers, National Bureau of Economic Research, Inc, number 20601, Oct.
• Dayanand S. Manoli & Nicholas Turner, 2014, "Nudges and Learning: Evidence from Informational Interventions for Low-Income Taxpayers," NBER Working Papers, National Bureau of Economic Research, Inc, number 20718, Nov.

2013

• Estelle P. Dauchy & Christopher Balding, 2013, "Federal Income Tax Revenue Volatility Since 1966," Working Papers, New Economic School (NES), number w0198, Feb.
• Rafael Di Tella & Juan Dubra, 2013, "Fairness and Redistribution: Comment," American Economic Review, American Economic Association, volume 103, issue 1, pages 549-553, February.
• Alberto Alesina & George-Marios Angeletos & Guido Cozzi, 2013, "Fairness and Redistribution: Reply," American Economic Review, American Economic Association, volume 103, issue 1, pages 554-561, February.
• Timothy Besley & Maitreesh Ghatak, 2013, "Bailouts and the Optimal Taxation of Bonus Pay," American Economic Review, American Economic Association, volume 103, issue 3, pages 163-167, May, DOI: 10.1257/aer.103.3.163.
• Wojciech Kopczuk, 2013, "Incentive Effects of Inheritances and Optimal Estate Taxation," American Economic Review, American Economic Association, volume 103, issue 3, pages 472-477, May, DOI: 10.1257/aer.103.3.472.
• Kathleen McGarry, 2013, "The Estate Tax and Inter Vivos Transfers over Time," American Economic Review, American Economic Association, volume 103, issue 3, pages 478-483, May, DOI: 10.1257/aer.103.3.478.
• James R. Hines, 2013, "Income and Substitution Effects of Estate Taxation," American Economic Review, American Economic Association, volume 103, issue 3, pages 484-488, May, DOI: 10.1257/aer.103.3.484.
• Emmanuel Farhi & Iván Werning, 2013, "Estate Taxation with Altruism Heterogeneity," American Economic Review, American Economic Association, volume 103, issue 3, pages 489-495, May, DOI: 10.1257/aer.103.3.489.
• Dirk Krueger & Alexander Ludwig, 2013, "Optimal Progressive Labor Income Taxation and Education Subsidies When Education Decisions and Intergenerational Transfers Are Endogenous," American Economic Review, American Economic Association, volume 103, issue 3, pages 496-501, May, DOI: 10.1257/aer.103.3.496.
• Karel Mertens & Morten O. Ravn, 2013, "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States," American Economic Review, American Economic Association, volume 103, issue 4, pages 1212-1247, June.
• Henrik Jacobsen Kleven & Camille Landais & Emmanuel Saez, 2013, "Taxation and International Migration of Superstars: Evidence from the European Football Market," American Economic Review, American Economic Association, volume 103, issue 5, pages 1892-1924, August.
• Raj Chetty & John N. Friedman & Emmanuel Saez, 2013, "Using Differences in Knowledge across Neighborhoods to Uncover the Impacts of the EITC on Earnings," American Economic Review, American Economic Association, volume 103, issue 7, pages 2683-2721, December.
• Raj Chetty & Emmanuel Saez, 2013, "Teaching the Tax Code: Earnings Responses to an Experiment with EITC Recipients," American Economic Journal: Applied Economics, American Economic Association, volume 5, issue 1, pages 1-31, January.
• Mark R. Jacobsen, 2013, "Evaluating US Fuel Economy Standards in a Model with Producer and Household Heterogeneity," American Economic Journal: Economic Policy, American Economic Association, volume 5, issue 2, pages 148-187, May.
• Sara LaLumia, 2013, "The EITC, Tax Refunds, and Unemployment Spells," American Economic Journal: Economic Policy, American Economic Association, volume 5, issue 2, pages 188-221, May.
• Steven N. Kaplan & Joshua Rauh, 2013, "It's the Market: The Broad-Based Rise in the Return to Top Talent," Journal of Economic Perspectives, American Economic Association, volume 27, issue 3, pages 35-56, Summer, DOI: 10.1257/jep.27.3.35.
• Durst, Ron L., 2013, "The Effects of the Federal Estate Tax on Farm Households," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 28, issue 01, pages 1-4, DOI: 10.22004/ag.econ.148564.
• McEowen, Roger A., 2013, "An Overview of Changes in the American Taxpayer Relief Act of 2012 Impacting Agriculture," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 28, issue 01, pages 1-4, DOI: 10.22004/ag.econ.148565.
• Armbruster, Walter J., 2013, "Agricultural Implications of the American Taxpayer Relief Act of 2012," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 28, issue 01, pages 1-2, DOI: 10.22004/ag.econ.148568.
• Williamson, James M., 2013, "Agriculture, the Tax Code, and Potential Tax Reform," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 28, issue 2, pages 1-5, DOI: 10.22004/ag.econ.154991.
• Kauffman, Nathan S., 2013, "Credit Markets and Land Ownership for Young and Beginning Farmers," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 28, issue 2, pages 1-5, DOI: 10.22004/ag.econ.154992.