Research classified by Journal of Economic Literature (JEL) codes

2013

• Ilona Skačkauskienė, 2013, "Peculiarities of Labour Income Taxation in the Baltic States," Entrepreneurial Business and Economics Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., volume 1, issue 4, pages 57-69.
• Simonovits, András, 2013, "Egyszerű paternalista transzfermodellek családja
  [A family of simple paternalistic transfer models]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 4, pages 402-430.
• Meier, Volker & Wrede, Matthias, 2013, "Reducing the excess burden of subsidizing the stork: Joint taxation, individual taxation, and family tax splitting," Munich Reprints in Economics, University of Munich, Department of Economics, number 19213.
• Nuscheler, Robert & Roeder, Kerstin, 2013, "The political economy of long-term care," Munich Reprints in Economics, University of Munich, Department of Economics, number 19324.
• Konrad, Kai A. & Heckemeyer, Jost H. & Spengel, Christoph & Leibrecht, Markus & Schratzenstaller, Margit & Gärtner, Manfred & Büttner, Thiess & Holzmann, Carolin, 2013, "Steuerflucht und Steueroasen," Munich Reprints in Economics, University of Munich, Department of Economics, number 22068.
• Jean-François Carpantier & Christelle Sapata, 2013, "Empirical Welfare Analysis: When Preferences Matter," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 13-11.
• Gambke Thomas, 2013, "Die Vermögensteuer – Ein Comeback in der Krise?," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 62, issue 2, pages 161-170, August, DOI: 10.1515/zfwp-2013-0205.
• Goebel Lutz, 2013, "Die Vermögensteuer – Comeback in der Krise? Oder: Wie importieren wir die Krise auch zu uns?," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 62, issue 2, pages 171-179, August, DOI: 10.1515/zfwp-2013-0206.
• Arentz Oliver & Roth Steffen J., 2013, "Nehmt von den Reichen? Die Vermögensteuer zwischen Anspruch und Wirklichkeit," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 62, issue 2, pages 180-193, August, DOI: 10.1515/zfwp-2013-0207.
• Sami Bibi & Jean-Yves Duclos & Abdelkrim Araar, 2013, "Mobility, Taxation and Welfare," Cahiers de recherche, CIRPEE, number 1314.
• Moritz Bonn, 2013, "On the Interdependence of Illegal and Legal Immigration," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 201301.
• Leonard Burman, 2013, "Pathways to Tax Reform Revisted," Center for Policy Research Working Papers, Center for Policy Research, Maxwell School, Syracuse University, number 155, Mar.
• Kao-Lee Liaw & Lei Xu, 2013, "Changes in Wage Distributions of Wage Earners in Canada: 2000-2005," Quantitative Studies in Economics and Population Research Reports, McMaster University, number 451, Jun.
• Krueger, Dirk & Ludwig, Alexander, 2013, "On the Optimal Provision of Social Insurance," MEA discussion paper series, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy, number 201302, Apr.
• Paul Eckerstorfer, 2013, "Optimal Redistributive Taxation in a Multiexternality Model," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 1, pages 115-128, March, DOI: 10.1628/001522108X663497.
• Giacomo Corneo, 2013, "A Note on the Taxation of Couples Under Income Uncertainty," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 1, pages 129-134, March, DOI: 10.1628/001522108X663505.
• Martin Jacob, 2013, "Capital Gains Taxes and the Realization of Capital Gains and Losses - Evidence from German Income Tax Data," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 1, pages 30-56, March, DOI: 10.1628/001522108X663460.
• Jarkko Harju, 2013, "Voluntary Pension Savings and Tax Incentives: Evidence from Finland," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 1, pages 3-29, March, DOI: 10.1628/001522108X663451.
• Peter J. Lambert & Shlomo Yitzhaki, 2013, "The Inconsistency Between Measurement and Policy Instruments in Family Income Taxation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 3, pages 241-255, September, DOI: 10.1628/001522108X671119.
• Stephan Muehlbacher & Erich Kirchler, 2013, "Mental Accounting of Self-Employed Taxpayers: On the Mental Segregation of the Net Income and the Tax Due," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 4, pages 412-438, December, DOI: 10.1628/001522108X675656.
• Martin Fochmann & Joachim Weimann, 2013, "The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 4, pages 511-542, December, DOI: 10.1628/001522108X675692.
• Lidia CERIANI & Carlo V. FIORIO & Chiara GHIGLIARANO, 2013, "The importance of choosing the data set for tax-benefit analysis," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2013-05, Mar.
• Shigeki Morinobu & Atsushi Nakamoto, 2013, "A Revised Estimation of Japan's Income Tax Base," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 9, issue 2, pages 433-455, March.
• B. Eugène & P. Bisciari & M. Nautet & P. Stinglhamber & L. Van Meensel, 2013, "Trends in tax systems in the EU," Economic Review, National Bank of Belgium, issue iii, pages 27-45, December.
• Jeffrey R. Brown, 2013, "Tax Policy and the Economy, Volume 27," NBER Books, National Bureau of Economic Research, Inc, number brow12-1, September.
• Andrew A. Samwick, 2013, "Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 27".
• James R. Hines Jr., 2013, "How Important Are Perpetual Tax Savings?," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 27".
• David Albouy & Andrew Hanson, 2014, "Are Houses Too Big or In the Wrong Place? Tax Benefits to Housing and Inefficiencies in Location and Consumption," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 28".
• Emmanuel Farhi & Iván Werning, 2013, "Estate Taxation with Altruism Heterogeneity," NBER Working Papers, National Bureau of Economic Research, Inc, number 18792, Feb.
• Henrik Jacobsen Kleven & Camille Landais & Emmanuel Saez & Esben Anton Schultz, 2013, "Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark," NBER Working Papers, National Bureau of Economic Research, Inc, number 18885, Mar.
• Philip Armour & Richard V. Burkhauser & Jeff Larrimore, 2013, "Levels and Trends in United States Income and Its Distribution A Crosswalk from Market Income Towards a Comprehensive Haig-Simons Income Approach," NBER Working Papers, National Bureau of Economic Research, Inc, number 19110, Jun.
• Karel Mertens & José L. Montiel Olea, 2013, "Marginal Tax Rates and Income: New Time Series Evidence," NBER Working Papers, National Bureau of Economic Research, Inc, number 19171, Jun.
• Sara LaLumia & James M. Sallee & Nicholas Turner, 2013, "New Evidence on Taxes and the Timing of Birth," NBER Working Papers, National Bureau of Economic Research, Inc, number 19283, Aug.
• Andrew Ang & Richard C. Green & Yuhang Xing, 2013, "Advance Refundings of Municipal Bonds," NBER Working Papers, National Bureau of Economic Research, Inc, number 19459, Sep.
• Jeffrey Hoopes & Daniel Reck & Joel Slemrod, 2013, "Taxpayer Search for Information: Implications for Rational Attention," NBER Working Papers, National Bureau of Economic Research, Inc, number 19482, Sep.
• Jeff Larrimore & Richard V. Burkhauser & Philip Armour, 2013, "Accounting for Income Changes over the Great Recession (2007-2010) Relative to Previous Recessions: The Importance of Taxes and Transfers," NBER Working Papers, National Bureau of Economic Research, Inc, number 19699, Dec.
• Baris Yoruk, 2013, "Does giving to charity lead to better health? Evidence from tax subsidies for charitable giving," Discussion Papers, University at Albany, SUNY, Department of Economics, number 13-03.
• Baris Yoruk, 2013, "Do Charitable Subsidies Crowd Out Political Giving? The Missing Link Between Charitable and Political Contributions," Discussion Papers, University at Albany, SUNY, Department of Economics, number 13-09.
• Simon Carey & John Creedy & Norman Gemmell & Josh Teng, 2013, "Regression Estimates of the Elasticity of Taxable Income and the Choice of Instrument," Treasury Working Paper Series, New Zealand Treasury, number 13/08, Apr.
• Omar A Aziz & Christopher Ball & John Creedy & Jesse Eedrah, 2013, "The Distributional Impact of Population Ageing," Treasury Working Paper Series, New Zealand Treasury, number 13/13, Jul.
• John Creedy, 2013, "Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures," Treasury Working Paper Series, New Zealand Treasury, number 13/24, Dec.
• John Creedy & Norman Gemmell, 2013, "Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures," Treasury Working Paper Series, New Zealand Treasury, number 13/27, Dec.
• Dominique Paturot & Kirsti Mellbye & Bert Brys, 2013, "Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries," OECD Taxation Working Papers, OECD Publishing, number 15, Feb, DOI: 10.1787/5k4c0vhzsq8v-en.
• Bert Brys & Carolina Torres, 2013, "Effective Personal Tax Rates on Marginal Skills Investments in OECD Countries: A New Methodology," OECD Taxation Working Papers, OECD Publishing, number 16, Aug, DOI: 10.1787/5k425747xbr6-en.
• Xiao Wang & Richard Herd, 2013, "The System of Revenue Sharing and Fiscal Transfers in China," OECD Economics Department Working Papers, OECD Publishing, number 1030, Feb, DOI: 10.1787/5k4bwnwtmx0r-en.
• Isabelle Joumard & Juliana Londoño Vélez, 2013, "Income Inequality and Poverty in Colombia - Part 2. The Redistributive Impact of Taxes and Transfers," OECD Economics Department Working Papers, OECD Publishing, number 1037, Mar, DOI: 10.1787/5k487n4r0t8s-en.
• Nicola Brandt, 2013, "Greening Growth in Luxembourg," OECD Economics Department Working Papers, OECD Publishing, number 1063, Jun, DOI: 10.1787/5k44t7j62qg1-en.
• Nicola Brandt, 2013, "Vers une croissance plus verte en Luxembourg," OECD Economics Department Working Papers, OECD Publishing, number 1063, Jun, DOI: 10.1787/5k44ssshnxkc-fr.
• Dan Andrews & Aida Caldera Sánchez, 2011, "The Evolution of Homeownership Rates in Selected OECD Countries: Demographic and Public Policy Influences," OECD Journal: Economic Studies, OECD Publishing, volume 2011, issue 1, pages 1-37, DOI: 10.1787/eco_studies-2011-5kg0vswqpm.
• Jang-Ting Guo & Alan Krause, 2013, "Optimal nonlinear taxation of income and education expenditures," Oxford Economic Papers, Oxford University Press, volume 65, issue 1, pages 74-95, January.
• Michael Kuklik & Nikita Cespedes, 2013, "Optimal Taxation and Life Cycle Labor Supply Profile," Documentos de Trabajo / Working Papers, Departamento de Economía - Pontificia Universidad Católica del Perú, number 2013-352.
• Dirk Krueger & Alexander Ludwig, 2013, "Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation," PIER Working Paper Archive, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, number 13-035, Mar.
• Tóth G., Csaba & Virovácz, Péter, 2013, "Winners and Losers – An assessment of the Hungarian flat tax reform with microsimulation," Public Finance Quarterly, Corvinus University of Budapest, volume 58, issue 4, pages 369-385.
• Svraka, András & Szabó, István & Hudecz, Viktor, 2013, "Employment Stimulating Tax Incentives in the Hungarian Labour Market," Public Finance Quarterly, Corvinus University of Budapest, volume 58, issue 4, pages 386-402.
• Kozma, Gábor, 2013, "Economic Effects of Tax Cuts in the Reagan Administration – Literature review," Public Finance Quarterly, Corvinus University of Budapest, volume 58, issue 4, pages 403-419.
• Umbreen Fatima & Anjum Nasim, 2013, "Interprovincial Differences in Power Sector Subsidies and Implications for the NFC Award," The Pakistan Development Review, Pakistan Institute of Development Economics, volume 52, issue 4, pages 421-436.
• Colignatus, Thomas, 2013, "Economics as victim between lawyers and mathematics: An explanation for the tax credit, Bulgarian potential fraud, European unemployment and the economic crisis," MPRA Paper, University Library of Munich, Germany, number 47071, May, revised 18 May 2013.
• SALERNO, Nicola Carmine, 2013, "Demografia, Occupazione e Produttività in Italia e nelle Regioni italiane [terza parte del progetto "Il presente e il futuro del Pay-Go in Italia, Europa e Us"]
  [Demography, Employment, P," MPRA Paper, University Library of Munich, Germany, number 51056, Oct.
• SALERNO, Nicola Carmine, 2013, "Proiezioni della spesa e del finanziamento dei Sistemi Sanitari Regionali in Italia [2015-2030]
  [Projections of expenditures and financing resources of Italian Regional Health Care Systems [2015-20," MPRA Paper, University Library of Munich, Germany, number 51360, Nov.
• Cebula, Richard, 2013, "Effects of Economic Freedom, Regulatory Quality, and Taxation on Real Income," MPRA Paper, University Library of Munich, Germany, number 55421, Nov.
• Cebula, Richard & Foley, Maggie, 2013, "Teaching the Economics of Income Tax Evasion," MPRA Paper, University Library of Munich, Germany, number 56784, Mar.
• Cebula, Richard, 2013, "The Underground Economy in the U.S.A: Preliminary New Evidence on the Impact of Income Tax Rates (and Other Factors)on Aggregate Tax Evasion, 1975-2008," MPRA Paper, University Library of Munich, Germany, number 60840, Oct.
• Amir, Hidayat & Hewings, Geoffrey J.D., 2013, "Distributional Welfare Impact of the 2013 Adjustment of Tax-Free Income Threshold in Indonesia: A CGE Simulation," MPRA Paper, University Library of Munich, Germany, number 68571, Jul.
• Jana Tepperová & Lucie Rytírová, 2013, "Discrimination in Taxation of Non-residents," ACTA VSFS, University of Finance and Administration, volume 7, issue 2, pages 92-108.
• Jana Tepperová & Kateřina Kubantová, 2013, "Limits and Opportunities of Single Collection Point in the Czech Republic
  [Omezení a možnosti jednoho inkasního místa v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 1, pages 61-76, DOI: 10.18267/j.cfuc.333.
• Jana Skálová, 2013, "Changes in the Tax Burden of Natural Persons from 2013
  [Změny v daňové zátěži fyzických osob od roku 2013]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 2, pages 25-37, DOI: 10.18267/j.cfuc.337.
• Michael Carlos Best & Henrik Jacobsen Jacobsen, 2013, "Optimal Income Taxation with Career Effects of Work Effort," Working Papers, Princeton University. Economics Department., number 2013-9, Feb.
• Ilpo Suoniemi, 2013, "Permanent income, redistribution and income risk: Empirical analysis on the role of age and social protection benefits (ESSPROS) using Finnish Panel data in 1995–2008," Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE, number 286, Oct.
• Emmanuel Farhi & Ivan Werning, , "Estate Taxation with Altruism Heterogeneity," Working Paper, Harvard University OpenScholar, number 71016.
• David Powell, 2013, "Optimal Health Insurance and the Distortionary Effects of the Tax Subsidy," Working Papers, RAND Corporation, number WR-975, Feb.
• Céspedes, Nikita & Kuklik, Michael, 2013, "Optimal Taxation and Life Cycle Labor Supply Profile," Working Papers, Banco Central de Reserva del Perú, number 2013-020, Dec.
• Määttänen, Niku & Valkonen, Tarmo, 2013, "Turning Housing Equity into Income in Old Age," ETLA Reports, The Research Institute of the Finnish Economy, number 5, Feb.
• Shun-ichiro Bessho & Masayoshi Hayashi, 2013, "Estimating the Social Marginal Cost of Public Funds," Public Finance Review, , volume 41, issue 3, pages 360-385, May, DOI: 10.1177/1091142113475699.
• Laurence Seidman, 2013, "Overcoming the Fiscal Trilemma with Two Progressive Consumption Tax Supplements," Public Finance Review, , volume 41, issue 6, pages 824-851, November, DOI: 10.1177/1091142113499396.
• Tuukka Saarimaa, 2011, "Imputed Rental Income, Taxation and Income Distribution in Finland," Urban Studies, Urban Studies Journal Limited, volume 48, issue 8, pages 1695-1714, June, DOI: 10.1177/0042098010377474.
• Cahit SANVER & Ates OKTAR, 2013, "Gelir Uzerinden Alinan Vergilerde Vergi Guvenlik Onlemleri ve Mukelleflerin Ba-Bs Bildirimlerine Bakisi Arastirmasi," Research Journal of Politics, Economics and Management, Sakarya University, Faculty of Economics and Administrative Sciences, volume 1, issue 3, pages 1-23, July.
• Luca Barbone & Misha V. Belkindas & Leon Bettendorf & Richard Bird & Mikhail Bonch-Osmolovskiy & Michael Smart, 2013, "Study to quantify and analyse the VAT Gap in the EU-27 Member States," CASE Network Reports, CASE-Center for Social and Economic Research, number 0116, Dec.
• Nicole Aregger & Martin Brown & Enzo Rossi, 2013, "Transaction Taxes, Capital Gains Taxes and House Prices," Working Papers, Swiss National Bank, number 2013-02.
• Simone Pellegrino & Achille Vernizzi, 2013, "On measuring violations of the progressive principle in income tax systems," Empirical Economics, Springer, volume 45, issue 1, pages 239-245, August, DOI: 10.1007/s00181-012-0613-1.
• Daniele Pacifico, 2013, "On the role of unobserved preference heterogeneity in discrete choice models of labour supply," Empirical Economics, Springer, volume 45, issue 2, pages 929-963, October, DOI: 10.1007/s00181-012-0637-6.
• Teemu Lyytikäinen & Torsten Santavirta, 2013, "The effect of church tax on church membership," Journal of Population Economics, Springer;European Society for Population Economics, volume 26, issue 3, pages 1175-1193, July, DOI: 10.1007/s00148-012-0431-y.
• Volker Meier & Matthias Wrede, 2013, "Reducing the excess burden of subsidizing the stork: joint taxation, individual taxation, and family tax splitting," Journal of Population Economics, Springer;European Society for Population Economics, volume 26, issue 3, pages 1195-1207, July, DOI: 10.1007/s00148-011-0400-x.
• 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," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 41, issue 4, pages 789-817, October, DOI: 10.1007/s00355-012-0707-x.
• Gregor Schlick, 2013, "Grundfreibetrag und Einkommensteuertarif — eine Trennung ist möglich," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 93, issue 12, pages 841-845, December, DOI: 10.1007/s10273-013-1610-5.
• Kai Konrad & Jost Heckemeyer & Christoph Spengel & Markus Leibrecht & Margit Schratzenstaller & Manfred Gärtner & Thiess Büttner & Carolin Holzmann, 2013, "Steuerflucht und Steueroasen," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 93, issue 6, pages 359-376, June, DOI: 10.1007/s10273-013-1536-y.
• Peter Mandler, 2013, "Zunächst vor der eigenen (Kirchen-)Tür kehren!," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 93, issue 7, pages 484-487, July, DOI: 10.1007/s10273-013-1553-x.
• Thor O. Thoresen & Trine E. Vattø, 2013, "Validation of structural labor supply model by the elasticity of taxable income," Discussion Papers, Statistics Norway, Research Department, number 738, May.
• Thor O. Thoresen & Zhiyang Jia & Peter J. Lambert, 2013, "Distributional benchmarking in tax policy evaluations," Discussion Papers, Statistics Norway, Research Department, number 765, Nov.
• A. Fa𨐠 & J. L󰥺-Rodr z & L. Varela-Candamio, 2013, "Nontaxable income and necessary consumption: the Rousseau's paradox of fiscal egalitarianism," Applied Economics, Taylor & Francis Journals, volume 45, issue 30, pages 4248-4259, October, DOI: 10.1080/00036846.2013.781262.
• Richard J. Cebula & J. R. Clark, 2013, "An extension of the Tiebout hypothesis of voting with one's feet: the Medicaid magnet hypothesis," Applied Economics, Taylor & Francis Journals, volume 45, issue 32, pages 4575-4583, November, DOI: 10.1080/00036846.2013.795278.
• Marja Riihelä & Risto Sullström & Matti Tuomala, 2013, "Top Incomes and Top Tax Rates : Implications for Optimal Taxation of Top Incomes in Finland," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 1388, Mar.
• Salvador Barrios & Jonathan Pycroft & Bert Saveyn, 2013, "The marginal cost of public funds in the EU: the case of labour versus green taxes," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 35, May.
• CPB Netherlands & CAPP, 2013, "Study on the Impacts of Fiscal Devaluation," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 36, May.
• Gaëlle Garnier & Aleksandra Gburzynska & Endre György & Milena Mathé & Doris Prammer & Savino Ruà & Agnieszka Skonieczna, 2013, "Recent Reforms of Tax Systems in the EU: Good and Bad News," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 39, Oct.
• European Commission, 2013, "Taxation trends in the European Union: 2013 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2013, May.
• Shun-ichiro Bessho & Masayoshi Hayashi, 2013, "Intensive Margins, Extensive Margins, and Spousal Allowances in the Japanes e System of Personal Income Taxes: A Discrete Choice Analysis," CIRJE F-Series, CIRJE, Faculty of Economics, University of Tokyo, number CIRJE-F-912, Dec.
• Barış K. Yörük, 2013, "The Impact of Charitable Subsidies on Religious Giving and Attendance: Evidence from Panel Data," The Review of Economics and Statistics, MIT Press, volume 95, issue 5, pages 1708-1721, December.
• Facundo Alveredo & Juliana Londoño Vélez, 2013, "High incomes and personal taxation in a developing economy: Colombia 1993-2010," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 12, Mar.
• Jean-François Carpantier & Christelle Sapata, 2013, "Empirical Welfare Analysis: When Preferences Matter," Working Papers, Department of Applied Economics at Universitat Autonoma of Barcelona, number wpdea1304, Jun.
• McDonald, James Ted & Worswick, Christopher, 2013, "Retirement Incomes, Labour Supply and Co-residency Decisions of Older Immigrants in Canada: 1991-2006," CLSSRN working papers, Vancouver School of Economics, number clsrn_admin-2013-23, Apr, revised 29 Apr 2013.
• Tran, Vivian, 2013, "Labour Market Matters - June 2013," CLSSRN working papers, Vancouver School of Economics, number clsrn_admin-2013-30, Jun, revised 27 Jun 2013.
• Tran, Vivian, 2013, "Marché du travail en revue - Juin 2013," CLSSRN working papers, Vancouver School of Economics, number clsrn_admin-2013-31, Jun, revised 27 Jun 2013.
• Niamh Hardiman, 2013, "Rethinking the political economy of fiscal consolidation in two recessions in Ireland," Working Papers, Geary Institute, University College Dublin, number 201316, Oct.
• Marta Montero Simó, 2013, "Incentivos fiscales para los Business Angels en España
  [Tax incentives for Business Angels in Spain]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 112, pages 213-239.
• James R. Hines Jr., 2013, "How Important Are Perpetual Tax Savings?," Tax Policy and the Economy, University of Chicago Press, volume 27, issue 1, pages 101-124, DOI: 10.1086/671245.
• Andrew A. Samwick, 2013, "Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment," Tax Policy and the Economy, University of Chicago Press, volume 27, issue 1, pages 125-160, DOI: 10.1086/671246.
• Peter R. Mueser & Colleen M. Heflin, 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," Working Papers, Department of Economics, University of Missouri, number 1318, Oct.
• Mitja Čok & Ivica Urban & Miroslav Verbič, 2013, "Income Redistribution through Taxes and Social Benefits: The Case of Slovenia and Croatia," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, volume 60, issue 5, pages 667-686.
• Gemmell, Norman & Kneller, Richard & Sanz, Ismael, 2013, "The Growth Effects of Tax Rates in the OECD," Working Paper Series, Victoria University of Wellington, Chair in Public Finance, number 18771.
• Jon Bakija, 2013, "Tax Policy and Philanthropy: A Primer on the Evidence for the U.S. and its Implications," Department of Economics Working Papers, Department of Economics, Williams College, number 2013-01, Jun.
• Delaney, Jason & Jacobson, Sarah, 2013, "Payments or persuasion: common pool resource management with price and non-price measures," Department of Economics Working Papers, Department of Economics, Williams College, number 2013-02, Aug, revised Mar 2015.
• Sara LaLumia & James M. Salle & Nicolas Turner, 2013, "New Evidence on Taxes and the Timing of Birth," Department of Economics Working Papers, Department of Economics, Williams College, number 2013-06, Jul.
• Laura Varela-Candamio & Jesús López-Rodríguez & Andrés Faíña, 2013, "Introducing increasing personal allowances in the Personal Income Tax. An analysis in terms of social welfare for the Spanish regions," ERSA conference papers, European Regional Science Association, number ersa13p170, Nov.
• Jouko Kinnunen & Maria Rundberg, 2013, "Measuring the importance of voluntary work in the Ã…land Islands," ERSA conference papers, European Regional Science Association, number ersa13p579, Nov.
• Spencer Bastani & Sören Blomquist & Luca Micheletto, 2013, "The Welfare Gains Of Age‐Related Optimal Income Taxation," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 54, issue 4, pages 1219-1249, November, DOI: 10.1111/iere.12034.
• Voßmerbäumer, Jan & Wagner, Franz W., 2013, "Steuerwirkungen betrieblicher Entgeltpolitik," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 144.
• Martini, Jan Thomas & Niemann, Rainer, 2013, "The impact of taxation on international assignment decisions: A principal-agent approach," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 145.
• Alstadsæter, Annette & Jacob, Martin, 2013, "The effect of awareness and incentives on tax evasion," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 147.
• Alstadsæter, Annette & Jacob, Martin, 2013, "Who participates in tax avoidance?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 148.
• Jacob, Martin & Alstadsæter, Annette, 2013, "Payout policies of privately held firms: Flexibility and the role of income taxes," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 152.
• Brandstetter, Laura & Jacob, Martin, 2013, "Do corporate tax cuts increase investments?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 153.
• Podlech, Nils, 2013, "Die Auswirkungen des Steuersystemwechsels vom Halbeinkünfteverfahren zur Abgeltungssteuer auf die Ausschüttungspolitik von Unternehmen," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre, number 655.
• Cici, Gjergji & Kempf, Alexander & Sorhage, Christoph, 2013, "Are financial advisors useful? Evidence from tax-motivated mutual fund flows," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 12-09 [rev.].
• Cici, Gjergji & Kempf, Alexander & Sorhage, Christoph, 2013, "Are financial advisors useful? Evidence from tax-motivated mutual fund flows," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 12-09 [rev.2].
• Podlech, Nils, 2013, "Die Auswirkungen des Steuersystemwechsels vom Halbeinkünfteverfahren zur Abgeltungssteuer auf die Ausschüttungspolitik von Unternehmen," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 75274.
• Massarrat-Mashhadi, Nima, 2013, "The mutual impact of deferral labour taxation and capital income taxation on risk-taking behaviour: An experimental analysis," Discussion Papers, Free University Berlin, School of Business & Economics, number 2013/1.
• Jenderny, Katharina, 2013, "Mobility of top incomes in Germany," Discussion Papers, Free University Berlin, School of Business & Economics, number 2013/7.
• Boysen-Hogrefe, Jens, 2013, "Der Einfluss des Erdölpreises auf die Energiesteuerprognose," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 1849.
• Boss, Alfred, 2013, "Verhindert ein Mindestlohn eine Ausbeutung des Staates?," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 1884.
• Schaefer, Thilo, 2013, "Verteilung der Steuern und Sozialbeiträge in Deutschland," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, volume 40, issue 1, pages 37-49, DOI: 10.2373/1864-810X.13-01-03.
• Wrede, Matthias, 2013, "Rational choice of itemized deductions," FAU Discussion Papers in Economics, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics, number 01/2013.
• Wrede, Matthias, 2013, "Fair inheritance taxation in the presence of tax planning," FAU Discussion Papers in Economics, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics, number 02/2013.
• Peters, Heiko & Schwarz, Peter, 2013, "Bequests and labor supply in Germany," TranState Working Papers, University of Bremen, Collaborative Research Center 597: Transformations of the State, number 173.
• Gerber, Anke & Nicklisch, Andreas & Voigt, Stefan, 2013, "Strategic choices for redistribution and the veil of ignoranceː theory and experimental evidence," WiSo-HH Working Paper Series, University of Hamburg, Faculty of Business, Economics and Social Sciences, WISO Research Laboratory, number 5.
• Scharfenkamp, Katrin, 2013, "Composition effects of the German Federal Government on the average top income tax burden," Discussion Papers of the Institute for Organisational Economics, University of Münster, Institute for Organisational Economics, number 2/2013.
• Wrede, Matthias, 2013, "Fair Inheritance Taxation in the Presence of Tax Planning," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 79731.
• Haan, Peter & Decoster, Andre, 2013, "Empirical welfare analysis with preference heterogeneity," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 79815.
• Erbe, Katharina & Büttner, Thiess, 2013, "FAT or VAT? The Financial Activities Tax as a Substitute to Imposing Value Added Tax on Financial Services," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 79959.
• Jenderny, Katharina, 2013, "Declining Tax Progression and the German Dual Income Tax," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 80039.
• Doerrenberg, Philipp & Duncan, Denvil, 2013, "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association, number 80041.
• Berthold, Norbert & Coban, Mustafa, 2013, "Kombilohn oder Workfare? Wege aus der strukturellen Arbeitslosigkeit auf dem Prüfstand
  [Wage Subsidy or Workfare? Comparison of Two Designs to Reduce Structural Unemployment]," Discussion Paper Series, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy, number 122.

2012

• A. Eidelman & F. Langumier & A. Vicard, 2012, "Progressivity of the French Tax System: Different Channels in 1990 and 2010," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2012-08.
• O. Bargain & A. Vicard, 2012, "The Disincentive Effect of Social Assistance on French Young Workers," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2012-09.
• Burkhauser, Richard V. & Larrimore, Jeff & Simon, Kosali I., 2012, "A "Second Opinion" on the Economic Health of the American Middle Class," National Tax Journal, National Tax Association;National Tax Journal, volume 65, issue 1, pages 7-32, March, DOI: 10.17310/ntj.2012.1.01.
• Stevenson, Adam, 2012, "The Labor Supply and Tax Revenue Consequences of Federal Same-Sex Marriage Legalization," National Tax Journal, National Tax Association;National Tax Journal, volume 65, issue 4, pages 783-806, December, DOI: 10.17310/ntj.2012.4.03.
• Baris Yoruk, 2012, "The impact of charitable subsidies on religious giving and attendance: Evidence from panel data," Discussion Papers, University at Albany, SUNY, Department of Economics, number 12-06.
• Iris Claus & John Creedy & Josh Teng, 2012, "The Elasticity of Taxable Income in New Zealand," Treasury Working Paper Series, New Zealand Treasury, number 12/03, Aug.
• Fiona McAlister & Debasis Bandyopadhyay & Robert Barro & Jeremy Couchman & Norman Gemmell & Gordon Liao, 2012, "Average Marginal Income Tax Rates for New Zealand, 1907-2009," Treasury Working Paper Series, New Zealand Treasury, number 12/04, Sep.
• Alastair Thomas & Fidel Picos-Sánchez, 2012, "Shifting from Social Security Contributions to Consumption Taxes: The Impact on Low-Income Earner Work Incentives," OECD Taxation Working Papers, OECD Publishing, number 11, Jul, DOI: 10.1787/5k95qw92l521-en.
• Carolina Torres & Kirsti Mellbye & Bert Brys, 2012, "Trends in Personal Income Tax and Employee Social Security Contribution Schedules," OECD Taxation Working Papers, OECD Publishing, number 12, Jul, DOI: 10.1787/5k95qw9633vf-en.
• Carolina Torres, 2012, "Taxes and Investment in Skills," OECD Taxation Working Papers, OECD Publishing, number 13, Sep, DOI: 10.1787/5k92sn0qv5mp-en.
• Luca Gandullia & Nicola Iacobone & Alastair Thomas, 2012, "Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa," OECD Taxation Working Papers, OECD Publishing, number 14, Dec, DOI: 10.1787/5k8x9b1sw437-en.
• Aida Caldera Sánchez, 2012, "Building Blocks for a Better Functioning Housing Market in Chile," OECD Economics Department Working Papers, OECD Publishing, number 943, Feb, DOI: 10.1787/5k9fj3hgsnvh-en.
• Tímea Ladányi & Rafal Kierzenkowski, 2012, "Work Incentives and Recent Reforms of the Tax and Benefit System in Hungary," OECD Economics Department Working Papers, OECD Publishing, number 944, Mar, DOI: 10.1787/5k9d1969m56b-en.
• Christophe André & Clara García, 2012, "Housing Price and Investment Dynamics in Finland," OECD Economics Department Working Papers, OECD Publishing, number 962, May, DOI: 10.1787/5k98rwldjr44-en.
• Jens Mathias Arnold, 2012, "Improving the Tax System in Indonesia," OECD Economics Department Working Papers, OECD Publishing, number 998, Oct, DOI: 10.1787/5k912j3r2qmr-en.
• Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati, 2012, "Assessing the Distributional Effects of Housing Taxation in Italy: a Microsimulation Approach," CESifo Economic Studies, CESifo Group, volume 58, issue 3, pages 495-524, September.
• Terenzio Maccabelli, 2012, "Luigi Einaudi e l'uguaglianza dei punti di partenza (Luigi Einaudi and the starting-gate theory)," Il Pensiero Economico Italiano, Fabrizio Serra Editore, Pisa - Roma, volume 20, issue 1, pages 171-188.
• Elena Lucia Croitoru & Mihai Dragoș Ungureanu, 2012, "Consideration Regarding the Taxation in Finland and Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 1, pages 69-76.
• Béres, Dániel & Huzdik, Katalin, 2012, "Financial Literacy and Macro-economics," Public Finance Quarterly, Corvinus University of Budapest, volume 57, issue 3, pages 298-312.
• Hossain, Md. Amir & Zhou, Dong Sheng & Hossain, Md Ekram, 2012, "Leadership Approach in Human Resources Management Aspect of Bangladeshi Organizations," MPRA Paper, University Library of Munich, Germany, number 110159, Oct, revised 19 Dec 2012.
• Stevenson, Adam, 2012, "The Labor Supply and Tax Revenue Consequences of Federal Same-Sex Marriage Legalization," MPRA Paper, University Library of Munich, Germany, number 36532, Feb.
• Grubel, Herbert & Grady, Patrick, 2012, "Fiscal transfers to immigrants in Canada: responding to critics and a revised estimate," MPRA Paper, University Library of Munich, Germany, number 37406, Mar, revised 06 Mar 2012.
• Cok, Mitja & Urban, Ivica & Verbič, Miroslav, 2012, "Income redistribution through taxes and social benefits: the case of Slovenia and Croatia," MPRA Paper, University Library of Munich, Germany, number 38918, Feb.
• Azam, Rehan & Muhammad, Danish & Syed Akbar, Suleman, 2012, "The significance of socioeconomic factors on personal loan decision a study of consumer banking local private banks in Pakistan," MPRA Paper, University Library of Munich, Germany, number 42322, Oct.
• Cebula, Richard & Clark, Jeff, 2012, "An Extension of the Tiebout Hypothesis of Voting with One's Feet: The Medicaid Magnet Hypothesis," MPRA Paper, University Library of Munich, Germany, number 52431, Feb.
• Karel Brychta & Pavel Svirák, 2012, "International Taxation of Incomes from Employment under Czech Legal Regulations
  [Mezinárodní zdanění příjmů ze závislé činnosti podle české právní úpravy]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 1, pages 92-103, DOI: 10.18267/j.cfuc.305.
• Libor Dušek & Petr Janský, 2012, "Dopady změn daně z přidané hodnoty na reálné příjmy domácností
  [The Impact of VAT Changes on the Households´ Real Incomes]," Politická ekonomie, Prague University of Economics and Business, volume 2012, issue 3, pages 309-329, DOI: 10.18267/j.polek.844.
• Beáta Blechová, 2012, "Progresivní nebo "rovná" daň - ekonomické i politické dilema
  [Progressive or "Flat" Tax - Economic and Political Dilemma]," Politická ekonomie, Prague University of Economics and Business, volume 2012, issue 5, pages 649-667, DOI: 10.18267/j.polek.868.
• Eero Lehto, 2012, "The impact of inequality on the municipal income tax in Finland," Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE, number 275, Apr.
• Ilpo Suoniemi, 2012, "Income mobility, income risk and age – Finnish experiences in 1995–2008," Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE, number 276, Jul.
• David Albouy & Fernando Leibovici & Casey Warman, 2012, "Quality Of Life, Firm Productivity, And The Value Of Amenities Across Canadian Cities," Working Paper, Economics Department, Queen's University, number 1287, Jan.
• Morten Ravn & Karel Mertens, 2012, "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States," 2012 Meeting Papers, Society for Economic Dynamics, number 638.
• Stefanie Stantcheva & Emmanuel Saez & Thomas Piketty, 2012, "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," 2012 Meeting Papers, Society for Economic Dynamics, number 78.
• Jeffrey Campbell & Zvi Hercowitz, 2012, "Liquidity Constraints of the Middle Class," 2012 Meeting Papers, Society for Economic Dynamics, number 98.
• Jorge Onrubia Fernández & Fidel Picos Sánchez, 2012, "Diseño, Contenido Y Aplicaciones Del Nuevo Panel De Declarantes De Irpf 1999-2007," Revista de Economia Aplicada, Universidad de Zaragoza, Departamento de Estructura Economica y Economia Publica, volume 20, issue 3, pages 53-87, Winter.
• Sebastien Bradley, 2012, "Property Tax Salience and Payment Delinquency," School of Economics Working Paper Series, LeBow College of Business, Drexel University, number 2012-9, Nov.
• Karolina Konopczak & Jakub Skibicki, 2012, "Mikrosymulacyjny model podatkowo-zasiłkowy Ministerstwa Finansów – dokumentacja," MF Working Papers, Ministry of Finance in Poland, number 33, Apr.
• Daianu, Daniel & Kallai, Ella & Lungu, Laurian, 2012, "Tax Policy under the Curse of Low Revenues: The Case of Romania (Part I)," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 1, pages 156-186, March.
• Daianu, Daniel & Kallai, Ella & Lungu, Laurian, 2012, "Tax Policy under the Curse of Low Revenues: The Case of Romania (Part II)," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 2, pages 143-162, June.
• Lautier, Bruno, 2012, "La diversité des systèmes de protection sociale en Amérique latine," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, volume 11.
• Thor O. Thoresen & Erlend E. Bø & Erik Fjærli & Elin Halvorsen, 2012, "A Suggestion for Evaluating the Redistributional Effects of Tax Changes: With an Application to the 2006 Norwegian Tax Reform," Public Finance Review, , volume 40, issue 3, pages 303-338, May, DOI: 10.1177/1091142111432446.
• Tymon Słoczyński, 2012, "Zastosowanie zasady równych ofiar do oceny sprawiedliwości taryfy podatku dochodowego od osób fizycznych (PIT) w Polsce," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 10, pages 23-47.
• Grzegorz Kula, 2012, "Próba oszacowania wpływów budżetowych z podatków dochodowych w rolnictwie i reformy KRUS," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 5-6, pages 99-118.
• Anna Krajewska, 2012, "Przyczyny wzrostu zróżnicowania dochodów w Polsce," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 7-8, pages 85-116.
• Sarah Brown & Preety Srivastava & Karl Taylor, 2012, "Preach What You Practice? Donating Behaviour of Parents and Their Offspring," Working Papers, The University of Sheffield, Department of Economics, number 2012018.
• Semih ÖZ, 2012, "Türkiye’de Geçici Vergi Uygulamasının Karşılaştırmalı Değerlendirmesi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 18(18).