Research classified by Journal of Economic Literature (JEL) codes

2014

• Andrienko, Yuri & Apps, Patricia & Rees, Ray, 2014, "Optimal Taxation, Inequality and Top Incomes," IZA Discussion Papers, Institute of Labor Economics (IZA), number 8275, Jun.
• Guner, Nezih & Kaygusuz, Remzi & Ventura, Gustavo, 2014, "Childcare Subsidies and Household Labor Supply," IZA Discussion Papers, Institute of Labor Economics (IZA), 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, Institute of Labor Economics (IZA), number 8554, Oct.
• Andrienko, Yuri & Apps, Patricia & Rees, Ray, 2014, "Gender Bias in Tax Systems Based on Household Income," IZA Discussion Papers, Institute of Labor Economics (IZA), 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.
• 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.

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.
• Ward, Ruby & Teegerstrom, Trent & Hiller, Joseph G., 2013, "IRS Tax Rules and Native American Producers: One Size Does Not Fit All," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, volume 28, issue 2, pages 1-6, DOI: 10.22004/ag.econ.154996.
• Williamson, James M. & Katchova, Ani L., None, "Tax-Exempt Bond Financing for Beginning and Low-Equity Farmers: The Case of 'Aggie Bonds'," Journal of Agricultural and Applied Economics, Southern Agricultural Economics Association, volume 45, pages 1-12, DOI: 10.22004/ag.econ.155423.
• Nicholas Lawson, 2013, "Fiscal Externalities and Optimal Unemployment Insurance," AMSE Working Papers, Aix-Marseille School of Economics, France, number 1357, Nov, revised 21 Nov 2013.
• Tine Stanovnik & Miroslav Verbič, 2013, "Earnings inequality and tax progressivity in Slovenia, 1991–2009," Acta Oeconomica, Akadémiai Kiadó, Hungary, volume 63, issue 4, pages 405-421, December.
• Laura Zaccaria, 2013, "The risks of a heavier taxation for Italian savings," BANCARIA, Bancaria Editrice, volume 7, pages 68-73, July.
• Nikolay Galabov, 2013, "Budget revenues of Bulgaria and of the European Union (2000-2011)," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 3-26,27-49.
• Sami Alpanda & Sarah Zubairy, 2013, "Housing and Tax Policy," Staff Working Papers, Bank of Canada, number 13-33, DOI: 10.34989/swp-2013-33.
• Srđan Đinđić, 2013, "Taxation And Forms Of Organising Business Activities," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 58, issue 196, pages 133-156, January –.
• Saša Ranđelović, 2013, "The Estimation Of Tax-Benefit Automatic Stabilizers In Serbia: A Combined Micro-Macro Approach," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 58, issue 198, pages 61-88, July - Se.
• Gustavo Ventura & Remzi Kaygusuz & Nezih Guner, 2015, "Income Taxation of U.S. Households: Facts and Parametric Estimates," Working Papers, Barcelona School of Economics, number 705, Sep.
• Gustavo Ventura & Remzi Kaygusuz & Nezih Guner, 2015, "Childcare Subsidies and Household Labor Supply," Working Papers, Barcelona School of Economics, number 738, Sep.
• Laszlo Goerke, 2013, "Human Capital Formation And Tax Evasion," Bulletin of Economic Research, Wiley Blackwell, volume 65, issue 1, pages 91-105, January, DOI: j.1467-8586.2012.00436.x.
• Ian Davidoff & Andrew Leigh, 2013, "How Do Stamp Duties Affect the Housing Market?," The Economic Record, The Economic Society of Australia, volume 89, issue 286, pages 396-410, September.
• Stefan Bach & Giacomo Corneo & Viktor Steiner, 2013, "Effective Taxation of Top Incomes in Germany," German Economic Review, Verein für Socialpolitik, volume 14, issue 2, pages 115-137, May, DOI: 10.1111/j.1468-0475.2012.00570.x.
• Alberto Galasso & Mark Schankerman & Carlos J. Serrano, 2013, "Trading and enforcing patent rights," RAND Journal of Economics, RAND Corporation, volume 44, issue 2, pages 275-312, June.
• Bellettini Giorgio & Taddei Filippo & Zanella Giulio, 2013, "Bequest taxes, donations, and house prices," The B.E. Journal of Macroeconomics, De Gruyter, volume 13, issue 1, pages 355-379, October, DOI: 10.1515/bejm-2012-0069.
• Bach Stefan & Corneo Giacomo & Steiner Viktor, 2013, "Effective Taxation of Top Incomes in Germany," German Economic Review, De Gruyter, volume 14, issue 2, pages 115-137, May, DOI: 10.1111/j.1468-0475.2012.00570.x.
• Jarkko Harju & Tuomas Matikka, 2013, "The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?," Working Papers, Oxford University Centre for Business Taxation, number 1313.
• Annette Alstadsæter & Martin Jacob, 2013, "The effect of awareness and incentives on tax evasion," Working Papers, Oxford University Centre for Business Taxation, number 1314.
• Klara Kaliskova, 2013, "Family Taxation and the Female Labor Supply: Evidence from the Czech Republic," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp496, Nov.
• Laszlo Goerke, 2013, "Relative Consumption and Tax Evasion," CESifo Working Paper Series, CESifo, number 4077.
• Mario Morger, 2013, "What Do Immigrants Value Most About Switzerland? Evidence of the Relative Importance of Income Taxes," CESifo Working Paper Series, CESifo, number 4134.
• Annette Alstadsæter & Martin Jacob, 2013, "Who Participates in Tax Avoidance?," CESifo Working Paper Series, CESifo, number 4219.
• Jarkko Harju & Tuomas Kosonen, 2013, "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," CESifo Working Paper Series, CESifo, number 4259.
• Jan Thomas Martini & Rainer Niemann, 2013, "The Impact of Taxation on International Assignment Decisions - A Principal-Agent Approach," CESifo Working Paper Series, CESifo, number 4323.
• Annette Alstadsæter & Martin Jacob, 2013, "The Effect of Awareness and Incentives on Tax Evasion," CESifo Working Paper Series, CESifo, number 4369.
• Hans Fehr & Manuel Kallweit & Fabian Kindermann, 2013, "Reforming Family Taxation in Germany - Labor Supply vs. Insurance Effects," CESifo Working Paper Series, CESifo, number 4386.
• Anke Gerber & Andreas Nicklisch & Stefan Voigt, 2013, "Strategic Choices for Redistribution and the Veil of Ignorance: Theory and Experimental Evidence," CESifo Working Paper Series, CESifo, number 4423.
• Johann K. Brunner & Susanne Pech, 2013, "Taxing Bequests and Consumption in the Steady State," CESifo Working Paper Series, CESifo, number 4453.
• Dieter Dziadkowski, 2013, "Zur Regionalisierung weiterer Steuertarife in Deutschland – Der Bayern-Tarif als Starting Point?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 66, issue 05, pages 20-28, March.
• Wolfgang Scherf & Christian Waldhoff & Christoph Spengel & Frank Streif & Andreas Richter & Lutz Goebel & Nils Schmid & Claudia Neugebauer & Kerstin Schneider, 2013, "Vermögensteuer: Steuergerechtigkeit und zusätzliches Steuereinkommen oder Belastung für den Standort Deutschland?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 66, issue 14, pages 03-24, July.
• Gisela Färber & André W. Heinemann & Tanja Kasten & Reiner Holznagel & Jens Lemmer, 2013, "Verlängerung des Solidaritätszuschlags: Falsches Signal bei der Steuerpolitik?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 66, issue 18, pages 03-16, October.
• Holger Bonin & Anita Fichtl & Helmut Rainer & C. Katharina Spieß & Holger Stichnoth & Katharina Wrohlich & Anita Dietrich, 2013, "Lehren für die Familienpolitik – Zentrale Resultate der Gesamtevaluation familienbezogener Leistungen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 66, issue 18, pages 22-30, October.
• Estelle P. Dauchy & Christopher Balding, 2013, "Federal Income Tax Revenue Volatility Since 1966," Working Papers, Center for Economic and Financial Research (CEFIR), number w0198, Feb.
• Jean-Francois Wen & Daniel V. Gordon, , "An Empirical Model of Tax Convexity and Self-Employment," Working Papers, Department of Economics, University of Calgary, number 2014-33, revised 03 Feb 2014.
• Roberto Steiner & Alex CaÔøΩas, 2013, "Tributaci√≥n y Equidad en Colombia," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 11453, May.
• Leon Bettendorf & Kees Folmer & Egbert Jongen, 2013, "The dog that did not bark: The EITC for single mothers in the Netherlands," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 229, Jan.
• Sander Gerritsen & Karen van der Wiel & Erik Plug, 2013, "Up or out? How individual research grants affect academic careers in the Netherlands," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 249, Jul.
• Leon Bettendorf & Duncan van Limbergen, 2013, "The stability of tax elasticities in The Netherlands," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 256, Sep.
• Kreiner, Claus Thustrup & Skov, Peer Ebbesen, 2013, "Tax Reforms and Intertemporal Shifting of Wage Income: Evidence from Danish Monthly Payroll Records," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9697, Oct.
• Guner, Nezih & Ventura, Gustavo & Kaygusuz, Remzi, 2013, "Childcare Subsidies and Household Labor Supply," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9775, Dec.
• Claudio A., Agostini & Javiera, Selman & Marcela, Perticará, 2013, "Una propuesta de crédito tributario al ingreso para Chile," Estudios Públicos, Centro de Estudios Públicos, volume 0, issue 129, pages 49-104.
• Achille Vernizzi & Edyta Mazurek, 2013, "Some Considerations on Measuring the Progressive Principle Violations and the Potential Equity in Income Tax Systems," Statistics in Transition new series, Główny Urząd Statystyczny (Polska), volume 14, issue 3, pages 467-486, September.
• Marcel GERARD & Lucia GRANELLI, 2013, "From the EU Savings Directive to the US FATCA, Taxing Cross Border Savings Income," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2013007, Mar.
• Robin Boadway & Zhen Song & Jean-Francois Tremblay, 2013, "Optimal Income Taxation and Job Choice," CEMA Working Papers, China Economics and Management Academy, Central University of Finance and Economics, number 599, Jul.
• Hans Fehr & Manuel Kallweit & Fabian Kindermann, 2013, "Reforming Family Taxation in Germany: Labor Supply vs. Insurance Effects," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 613.
• Henriette Houben & Ralf Maiterth, 2013, "Erbschaftsteuer als "Reichenbesteuerung" mit Aufkommenspotential?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 82, issue 1, pages 147-175, DOI: 10.3790/vjh.82.1.147.
• Margit Schratzenstaller, 2013, "Besteuerung höherer Einkommen und Vermögen: internationale Entwicklungstendenzen, Möglichkeiten und Grenzen," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 82, issue 1, pages 13-34, DOI: 10.3790/vjh.82.1.13.
• Johann Eekhoff, 2013, "Brauchen wir höhere "Reichensteuern"?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 82, issue 1, pages 35-42, DOI: 10.3790/vjh.82.1.35.
• Stefan Bach, 2013, "Kirchhof oder Hollande: wie hoch soll der Spitzensteuersatz in Deutschland sein?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 82, issue 1, pages 77-99, DOI: 10.3790/vjh.82.1.77.
• Andreas Peichl & Nico Pestel & Sebastian Siegloch, 2013, "Ist Deutschland wirklich so progressiv? Einkommensumverteilung im europäischen Vergleich," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 82, issue 1, pages 111-127, DOI: 10.3790/vjh.82.1.111.
• Christoph Spengel & Lisa Evers & Maria Theresia Evers, 2013, "Probleme einer Vermögensteuer in Deutschland: eine ökonomische Analyse," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 82, issue 1, pages 129-146, DOI: 10.3790/vjh.82.1.129.
• Stefan Bach & Peter Haan & Richard Ochmann, 2013, "Reformvorschläge zur Einkommensteuer: mehr echte und weniger kalte Progression," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 80, issue 30, pages 3-12.
• Richard Ochmann & Katharina Wrohlich, 2013, "Familiensplitting der CDU/CSU: Hohe Kosten bei geringer Entlastung für einkommensschwache Familien," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 80, issue 36, pages 3-11.
• Stefan Bach & Tony Mudrack, 2013, "Reichensteuer-Erhöhungen: durch Finanzausgleich profitieren auch arme Bundesländer," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 80, issue 36, pages 13-22.
• Hochguertel, Stefan & Ohlsson, Henry, 2011, "Wealth mobility and dynamics over entire individual working life cycles," Working Paper Series, European Central Bank, number 1301, Feb.
• Leiner-Killinger, Nadine & Slavík, Michal & Holm-Hadulla, Fédéric, 2011, "The response of labour taxation to changes in government debt," Working Paper Series, European Central Bank, number 1307, Mar.
• Merike Kukk & Karsten Staehr, 2013, "Income underreporting by households with business income. Evidence from Estonia," Bank of Estonia Working Papers, Bank of Estonia, number wp2013-6, Jul, revised 26 Jul 2013.
• Fischer, Marcel & Kraft, Holger & Munk, Claus, 2013, "Asset allocation over the life cycle: How much do taxes matter?," Journal of Economic Dynamics and Control, Elsevier, volume 37, issue 11, pages 2217-2240, DOI: 10.1016/j.jedc.2013.05.012.
• Marekwica, Marcel & Schaefer, Alexander & Sebastian, Steffen, 2013, "Life cycle asset allocation in the presence of housing and tax-deferred investing," Journal of Economic Dynamics and Control, Elsevier, volume 37, issue 6, pages 1110-1125, DOI: 10.1016/j.jedc.2013.01.008.
• Hüseyin SEN & Ayse KAYA, 2013, "The Role of Taxes as an Automatic Stabilizer: Evidence from Turkey," Economic Analysis and Policy, Elsevier, volume 43, issue 3, pages 303-313, December.
• Yılmaz, Ensar, 2013, "Competition, taxation and economic growth," Economic Modelling, Elsevier, volume 35, issue C, pages 134-139, DOI: 10.1016/j.econmod.2013.06.040.
• Jacob, Marcus & Jacob, Martin, 2013, "Taxation and the cash flow sensitivity of dividends," Economics Letters, Elsevier, volume 118, issue 1, pages 186-188, DOI: 10.1016/j.econlet.2012.09.019.
• Faíña, Andrés & López-Rodríguez, Jesús & Varela-Candamio, Laura, 2013, "Reinterpreting the Frisch parameter in the field of personal taxation: A link between taxable capacity and social marginal utility in Optimal Taxation," Economics Letters, Elsevier, volume 118, issue 1, pages 81-83, DOI: 10.1016/j.econlet.2012.09.030.
• Ackermann, Hagen & Fochmann, Martin & Mihm, Benedikt, 2013, "Biased effects of taxes and subsidies on portfolio choices," Economics Letters, Elsevier, volume 120, issue 1, pages 23-26, DOI: 10.1016/j.econlet.2013.03.038.
• Arsić, Milojko & Altiparmakov, Nikola, 2013, "Equity aspects of VAT in emerging European countries: A case study of Serbia," Economic Systems, Elsevier, volume 37, issue 2, pages 171-186, DOI: 10.1016/j.ecosys.2012.12.003.
• Nuscheler, Robert & Roeder, Kerstin, 2013, "The political economy of long-term care," European Economic Review, Elsevier, volume 62, issue C, pages 154-173, DOI: 10.1016/j.euroecorev.2013.05.005.
• Goerke, Laszlo, 2013, "Relative consumption and tax evasion," Journal of Economic Behavior & Organization, Elsevier, volume 87, issue C, pages 52-65, DOI: 10.1016/j.jebo.2012.12.028.
• Dietl, Helmut M. & Grossmann, Martin & Lang, Markus & Wey, Simon, 2013, "Incentive effects of bonus taxes in a principal-agent model," Journal of Economic Behavior & Organization, Elsevier, volume 89, issue C, pages 93-104, DOI: 10.1016/j.jebo.2013.02.002.
• Lin, Leming & Flannery, Mark J., 2013, "Do personal taxes affect capital structure? Evidence from the 2003 tax cut," Journal of Financial Economics, Elsevier, volume 109, issue 2, pages 549-565, DOI: 10.1016/j.jfineco.2013.03.010.
• Möhlmann, Axel, 2013, "Investor home bias and sentiment about the country benefiting from the tax revenue," Journal of Economic Psychology, Elsevier, volume 35, issue C, pages 31-46, DOI: 10.1016/j.joep.2013.01.008.
• Jha, Raghbendra & Gaiha, Raghav & Pandey, Manoj K. & Kaicker, Nidhi, 2013, "Food subsidy, income transfer and the poor: A comparative analysis of the public distribution system in India's states," Journal of Policy Modeling, Elsevier, volume 35, issue 6, pages 887-908, DOI: 10.1016/j.jpolmod.2013.01.002.
• Huttunen, Kristiina & Pirttilä, Jukka & Uusitalo, Roope, 2013, "The employment effects of low-wage subsidies," Journal of Public Economics, Elsevier, volume 97, issue C, pages 49-60, DOI: 10.1016/j.jpubeco.2012.09.007.
• Cruces, Guillermo & Perez-Truglia, Ricardo & Tetaz, Martin, 2013, "Biased perceptions of income distribution and preferences for redistribution: Evidence from a survey experiment," Journal of Public Economics, Elsevier, volume 98, issue C, pages 100-112, DOI: 10.1016/j.jpubeco.2012.10.009.
• Lehmann, Etienne & Marical, François & Rioux, Laurence, 2013, "Labor income responds differently to income-tax and payroll-tax reforms," Journal of Public Economics, Elsevier, volume 99, issue C, pages 66-84, DOI: 10.1016/j.jpubeco.2013.01.004.
• Eliason, M. & Ohlsson, H., 2013, "Timing of death and the repeal of the Swedish inheritance tax," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 45, issue C, pages 113-123, DOI: 10.1016/j.socec.2013.05.002.
• Absalón, Carlos & Urzúa, Carlos M., 2013, "Impactos distributivos sobre los hogares de la reforma fiscal 2010 en México," EGAP Working Papers, Tecnológico de Monterrey, Campus Ciudad de México, number 2013-01, Jan.
• Aron Kiss, 2013, "The optimal top marginal tax rate: Application to Hungary," European Journal of Government and Economics, Europa Grande, volume 2, issue 2, pages 100-118, December.
• Clément Carbonnier, 2013, "The Incidence of Non-Linear Consumption Taxes," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2013-19.
• Dean Baker & Nicole Woo, 2013, "Bringing Back Subprime? The Hazards of Restructuring the GSEs," CEPR Reports and Issue Briefs, Center for Economic and Policy Research (CEPR), number 2013-15, Oct.
• V. Fiorio, Carlo & Ceriani, Lidia & Gigliarano, Chiara, 2013, "The importance of choosing the data set for tax-benefit analysis," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM5/13, Mar.
• Xavier Jara Tamayo, Holguer & Tumino, Alberto, 2013, "Tax-benefit systems, income distribution and work incentives in the European Union," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM7/13, Mar.
• Savina Princen & Gilles Mourre, 2013, "The role of tax policy in times of fiscal consolidation," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 502, Aug.
• Libor Dousek & Klara Kaliskova & Daniel Munich, 2013, "Distribution of Average, Marginal and Participation Tax Rates among Czech Taxpayers: Results from a TAXBEN Model," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 63, issue 6, pages 474-504, December.
• Survey and Research Center for China Household Finance, SWUFE, 2013, "Report of China Household Income Disparity," Frontiers of Economics in China-Selected Publications from Chinese Universities, Higher Education Press, volume 8, issue 3, pages 452-466, September.
• Martin Jacob & Jan Södersten, 2013, "Mitigating Shareholder Taxation in Small Open Economies?," Finnish Economic Papers, Finnish Economic Association, volume 26, issue 1, pages 1-12, Spring.
• Kosonen, Tuomas & Harju, Jarkko, 2013, "The impact of tax incentives on the economic activity of entrepreneurs," Working Papers, VATT Institute for Economic Research, number 42.
• Anat Bracha & Daniel H. Cooper, 2013, "Asymmetric responses to tax-induced changes in personal income: the 2013 payroll tax hike versus anticipated 2012 tax refunds," Public Policy Brief, Federal Reserve Bank of Boston.
• Olivier Bargain & André Decoster & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch, 2013, "Welfare, labor supply and heterogeneous preferences: evidence for Europe and the US," Post-Print, HAL, number hal-01500869, DOI: 10.1007/s00355-012-0707-x.
• Jean-François Carpantier & Christelle Sapata, 2013, "Empirical Welfare Analysis: When Preferences Matter," Working Papers, HAL, number hal-01821140, Jun.
• Jean-François Carpantier & Christelle Sapata, 2013, "Empirical Welfare Analysis: When Preferences Matter," Working Papers, HAL, number hal-01821143.
• Clément Carbonnier, 2013, "The Incidence of Non-Linear Consumption Taxes," Working Papers, HAL, number halshs-00872474, Apr.
• Nicholas Lawson, 2013, "Fiscal Externalities and Optimal Unemployment Insurance," Working Papers, HAL, number halshs-00907807, Nov.
• Aron Kiss, 2013, "Developments in the theory of optimal income taxation with applications to the Hungarian tax system," CERS-IE WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 1317, May.
• Andras Simonovits, 2013, "A family of simple paternalistic transfer models," CERS-IE WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 1324, Aug.
• Bennmarker, Helge & Calmfors, Lars & Larsson Seim, Anna, 2013, "Earned income tax credits, unemployment benefits and wages: empirical evidence from Sweden," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2013:12, May.
• Kolm, Ann-Sofie & Tonin, Mirco, 2013, "In-Work Benefits and the Nordic Model," Research Papers in Economics, Stockholm University, Department of Economics, number 2013:1, Jan.
• Lindhe, Tobias & Södersten, Jan, 2013, "Distortive Effects of Dividend Taxation," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2013:9, Sep.
• Bastani, Spencer, 2013, "Using the Discrete Model to Derive Optimal Income Tax Rates," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2013:11, Oct.
• Lindhe, Tobias & Södersten, Jan, 2013, "Distortive Effects of Dividend Taxation," Working Paper Series, Uppsala University, Department of Economics, number 2013:16, Sep.
• Carlos Díaz Caro & Jorge Onrubia Fernández & Jesús Pérez Mayo, 2013, "Progresividad y redistribución por fuentes de renta en el IRPF dual," Hacienda Pública Española / Review of Public Economics, IEF, volume 206, issue 3, pages 57-87, September.
• Laszlo Goerke, 2013, "Relative Consumption and Tax Evasion," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 201301, Jan.
• Mike Brewer & Monica Costa Dias & Jonathan Shaw, 2013, "How taxes and welfare distort work incentives: static lifecycle and dynamic perspectives," IFS Working Papers, Institute for Fiscal Studies, number W13/01, Jan.
• Sasa Randelovic & Jelena Zarkovic Rakic, 2013, "Improving work incentives in Serbia: evaluation of a tax policy reform using SRMOD," International Journal of Microsimulation, International Microsimulation Association, volume 1, issue 6, pages 157-176.
• Lidia Ceriani & Carlo V. Fiorio & Chiara Gigliarano, 2013, "The importance of choosing the data set for tax-benefit analysis," International Journal of Microsimulation, International Microsimulation Association, volume 1, issue 6, pages 86-121.
• H. Xavier Jara & Alberto Tumino, 2013, "Tax-benefit systems, income distribution and work incentives in the European Union," International Journal of Microsimulation, International Microsimulation Association, volume 1, issue 6, pages 27-62.
• Stefan Bach & Peter Haan & Richard Ochmann, 2013, "Taxation of Married Couples in Germany and the UK: One-Earner Couples Make the Difference," International Journal of Microsimulation, International Microsimulation Association, volume 6, issue 3, pages 3-24.
• Mitja Cok & Mateja Ana Grulja & Tomaz Turk, 2013, "Taxation of wages in the Alps-Adriatic region," Financial Theory and Practice, Institute of Public Finance, volume 37, issue 3, pages 259-277.
• Simpson, Nicole B., 2013, "Families, Taxes and the Welfare System," IZA Discussion Papers, Institute of Labor Economics (IZA), number 7369, Apr.
• Davidoff, Ian & Leigh, Andrew, 2013, "How Do Stamp Duties Affect the Housing Market?," IZA Discussion Papers, Institute of Labor Economics (IZA), number 7463, Jun.
• Heflin, Colleen M. & Mueser, Peter R., 2013, "Aid to Jobless Workers in Florida in the Face of the Great Recession: The Interaction of Unemployment Insurance and the Supplemental Nutritional Assistance Program," IZA Discussion Papers, Institute of Labor Economics (IZA), number 7772, Nov.
• Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian & Sommer, Eric, 2013, "Bundestagswahlkampf 2013: Klientelpolitik durch Steuerreform?," IZA Standpunkte, Institute of Labor Economics (IZA), number 59, Aug.
• Hermle, Johannes & Peichl, Andreas, 2013, "Ist die Antwort wirklich 42? Die Frage nach dem optimalen Spitzensteuersatz für Deutschland," IZA Standpunkte, Institute of Labor Economics (IZA), number 60, Sep.
• Lawrence Briskin, 2013, "The Logarithmic Progressive Income Tax," Journal of Income Distribution, Ad libros publications inc., volume 22, issue 1, pages 70-88, November.
• Lawrence Briskin, 2013, "The Logarithmic Progressive Income Tax," Journal of Income Distribution, Ad libros publications inc., volume 22, issue 1, pages 70-88, March.
• Johann Brunner & Susanne Pech, 2013, "Taxing bequests and consumption in the steady state," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2013-15, Oct.
• Mazhar Waseem, 2013, "Taxes, Informality and Income Shifting: Evidence from a Recent Pakistani Tax Reform," 2013 Papers, Job Market Papers, number pwa641, Dec.
• Andreas Arnauld & Klaus Zimmermann, 2013, "Regulating government (’s share): the fifty-percent rule of the federal constitutional court in Germany," European Journal of Law and Economics, Springer, volume 35, issue 1, pages 1-19, February, DOI: 10.1007/s10657-010-9168-9.
• Sara LaLumia & James Sallee, 2013, "The value of honesty: empirical estimates from the case of the missing children," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 2, pages 192-224, April, DOI: 10.1007/s10797-012-9221-4.
• Jan Boone & Lans Bovenberg, 2013, "Optimal taxation and welfare benefits with monitoring of job search," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 2, pages 268-292, April, DOI: 10.1007/s10797-012-9227-y.
• Peter Egger & Doina Radulescu & Nora Strecker, 2013, "Effective labor taxation and the international location of headquarters," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 4, pages 631-652, August, DOI: 10.1007/s10797-013-9288-6.
• John Creedy & Norman Gemmell, 2013, "Measuring revenue responses to tax rate changes in multi-rate income tax systems: behavioural and structural factors," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 6, pages 974-991, December, DOI: 10.1007/s10797-012-9255-7.
• Johann Brunner & Paul Eckerstorfer & Susanne Pech, 2013, "Optimal taxes on wealth and consumption in the presence of tax evasion," Journal of Economics, Springer, volume 110, issue 2, pages 107-124, October, DOI: 10.1007/s00712-012-0314-4.
• Philipp Doerrenberg & Andreas Peichl, 2013, "Progressive taxation and tax morale," Public Choice, Springer, volume 155, issue 3, pages 293-316, June, DOI: 10.1007/s11127-011-9848-1.
• Ergete Ferede, 2013, "Tax progressivity and self-employment: evidence from Canadian provinces," Small Business Economics, Springer, volume 40, issue 1, pages 141-153, January, DOI: 10.1007/s11187-011-9350-7.
• Dirk Krueger & Alexander Ludwig, 2013, "Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation," Working Paper Series in Economics, University of Cologne, Department of Economics, number 60, Mar.
• Fujio Takata, 2013, "Multiple Steady States under the Balanced Budget Rule- a Generalization," Discussion Papers, Graduate School of Economics, Kobe University, number 1310, Oct.