Research classified by Journal of Economic Literature (JEL) codes

2013

• 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.
• Marcelo Medeiros & Pedro H. G. F. de Souza, 2013, "Previdências dos trabalhadores dos setores público e privado e e desigualdade no Brasil," Economics and Politics Working Paper Series, Economics and Politics Research Group (EPRG), University of Brasília, number 16/2013, Jul, DOI: 10.5281/zenodo.23602711.
• 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," KRTK-KTI WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 1317, May.
• Andras Simonovits, 2013, "A family of simple paternalistic transfer models," KRTK-KTI 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 D az Caro & Jorge Onrubia Fern ndez & Jes s P rez Mayo, 2013, "Progresividad y redistribuci n 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, IZA Network @ LISER, number 7369, Apr.
• Davidoff, Ian & Leigh, Andrew, 2013, "How Do Stamp Duties Affect the Housing Market?," IZA Discussion Papers, IZA Network @ LISER, 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, IZA Network @ LISER, 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.
• 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.
• Thorsten Lehnert & Yuehao Lin & Nicolas Martelin, 2013, "Stein s Overreaction Puzzle: Option Anomaly or Perfectly Rational Behavior?," 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.
• 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, Productivity in Italy and in Italian Regions [third," 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 [2015-2030]]," 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, Labour Institute for Economic Research LABORE, number 286, Oct.
• Emmanuel Farhi & Ivan Werning, undated, "Estate Taxation with Altruism Heterogeneity," Working Paper, Harvard University OpenScholar, number 71016.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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.