Research classified by Journal of Economic Literature (JEL) codes

2012

• Ufuk Ince & James Owers, 2012, "The interaction of corporate dividend policy and capital structure decisions under differential tax regimes," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 36, issue 1, pages 33-57, January, DOI: 10.1007/s12197-009-9101-7.
• Rolf Aaberge & Ugo Colombino, 2012, "Accounting for family background when designing optimal income taxes: a microeconometric simulation analysis," Journal of Population Economics, Springer;European Society for Population Economics, volume 25, issue 2, pages 741-761, January, DOI: 10.1007/s00148-010-0331-y.
• Dirk Simons & Dennis Voeller & Martina Corsten, 2012, "Erbschaftsteuerliche Verschonungsregeln Für das Betriebsvermögen — Ein Theoretischer Ansatz zur Steuerplanung," Schmalenbach Journal of Business Research, Springer, volume 64, issue 1, pages 2-36, February, DOI: 10.1007/BF03373688.
• Jan Voßmerbäumer, 2012, "Effizienzwirkungen einer Regulierung von Managergehältern durch das Steuerrecht," Schmalenbach Journal of Business Research, Springer, volume 64, issue 5, pages 536-561, August, DOI: 10.1007/BF03373701.
• Ernst Niemeier & Stefan Bach & Johannes Geyer & Peter Haan & Katharina Wrohlich, 2012, "Die falschen Angriffe auf das Ehegattensplitting," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 92, issue 9, pages 613-625, September, DOI: 10.1007/s10273-012-1428-6.
• John K. Dagsvik & Zhiyang Jia & Tom Kornstad & Thor O. Thoresen, 2012, "Theoretical and practical arguments for modeling labor supply as a choice among latent jobs," Discussion Papers, Statistics Norway, Research Department, number 692, Jun.
• Ada Jansen & Elizabeth Stoltz & Derek Yu, 2012, "Improving the targeting of zero-rated basic foodstuffs under value added tax (VAT) in South Africa - An exploratory analysis," Working Papers, Stellenbosch University, Department of Economics, number 07/2012.
• European Commission, 2012, "Taxation trends in the European Union: 2012 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2012, Jun.
• Nima Massarrat-Mashhadi & Christian Sielaff, 2012, "Testing taxpayers' cognitive abilities - Survey-based evidence," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 5, issue 1, pages 7-22, April.
• Stefan Hochguertel & Henry Ohlsson, 2012, "Who is at the Top? Wealth Mobility over the Life Cycle," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 12-004/3, Jan.
• Shun-ichiro Bessho & Masayoshi Hayashi, 2012, "Should the Japanese Tax System Be More Progressive? An Evaluation Using Simulated SMCFs Based on the Discrete Choice Model of Labor Supply," CIRJE F-Series, CIRJE, Faculty of Economics, University of Tokyo, number CIRJE-F-848, Apr.
• James Alm & William H. Kaempfer & Edward Batte Sennoga, 2012, "Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries," Working Papers, Tulane University, Department of Economics, number 1209, Jul.
• Micael Castanheira & Gaëtan Nicodème & Paola Profeta, 2012, "On the Political Economics of Tax Reforms: survey and empirical assessment," Economics Working Paper from Condorcet Center for political Economy at CREM-CNRS, Condorcet Center for political Economy, number 2012-08-ccr, Mar.
• Claudio A Agostini & Marcela Perticara & Javiera Selman, 2012, "Una Propuesta de Crédito Tributario al Ingreso para Chile," Working Papers, Adolfo Ibáñez University, School of Government, number wp_021, Jun.
• Veall, Michael R., 2012, "Top Income Shares in Canada: Recent Trends and Policy Implications," CLSSRN working papers, Vancouver School of Economics, number clsrn_admin-2012-25, Oct, revised 29 Oct 2012.
• Gabriella Donatiello & Gianni Betti & Paolo Consolini, 2012, "The Construction of Gross Income Variables of Eusilc (Eu Statistics on Income and Living Conditions) in Italy: A Mixed Strategy Using Microsimulation and Administrative Data," Department of Economics University of Siena, Department of Economics, University of Siena, number 652, Sep.
• Claus, Iris & Creedy, John & Teng, Josh, 2012, "The Elasticity of Taxable Income in New Zealand," Working Paper Series, Victoria University of Wellington, Chair in Public Finance, number 18709.
• Carey, Simon & Creedy, John & Gemmell, Norman & Teng, Josh, 2012, "Regression Estimates of the Elasticity of Taxable Income and the Choice of Instrument," Working Paper Series, Victoria University of Wellington, Chair in Public Finance, number 18710.
• Creedy, John & Gemmell, Norman, 2012, "Measuring Revenue Responses to Tax Rate Changes in Multi-Rate Income Tax Systems: Behavioural and Structural Factors," Working Paper Series, Victoria University of Wellington, Chair in Public Finance, number 18712.
• Creedy, John & Gemmell, Norman, 2012, "Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures," Working Paper Series, Victoria University of Wellington, Chair in Public Finance, number 18713.
• Raphael Parchet, 2012, "Are Local Tax Rates Strategic Complements or Substitutes?," ERSA conference papers, European Regional Science Association, number ersa12p313, Oct.
• Michael R. Veall, 2012, "Top income shares in Canada: recent trends and policy implications," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 45, issue 4, pages 1247-1272, November, DOI: 10.1111/j.1540-5982.2012.01744.x.
• Alan Krause, 2012, "Nonlinear Income Tax Reforms," Discussion Papers, Department of Economics, University of York, number 12/03, Jan.
• Alan Krause, 2012, "Optimal Savings Taxation when Individuals have Different CRRA Utility Functions," Discussion Papers, Department of Economics, University of York, number 12/13, May.
• Hrvoje Šimović, 2012, "Razvoj poreza na dohodak u Hrvatskoj: reforme i promašaji," EFZG Working Papers Series, Faculty of Economics and Business, University of Zagreb, number 1201, Feb.
• Hrvoje Šimović, 2012, "Effect of expenditures in personal income taxation on horizontal equity in Croatia," EFZG Working Papers Series, Faculty of Economics and Business, University of Zagreb, number 1203, Jun.
• Schnellenbach, Jan, 2012, "The economics of taxing net wealth: A survey of the issues," Freiburg Discussion Papers on Constitutional Economics, Walter Eucken Institut e.V., number 12/5.
• Voßmerbäumer, Jan, 2012, "Effizienzwirkungen einer Regulierung von Managergehältern durch das Steuerrecht," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 125.
• Reichert, Michael, 2012, "Der Einfluss von Kosten auf die Vorteilhaftigkeit der Riester-Rente," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 129.
• Schmidt, Thomas-Patrick & Müller, Heiko, 2012, "Die Elastizitat des zu versteuernden Einkommens in Deutschland: Eine empirische Untersuchung auf Basis des deutschen Taxpayer-Panels," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 132.
• Ewert, Ralf & Niemann, Reiner, 2012, "Steuern in Agency-Modellen: Mehrperioden- und Multi-Task-Strukturen," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 135.
• Niemann, Rainer & Rünger, Silke, 2012, "Der Einfluss des Budgetbegleitgesetzes 2011 auf das Handelsvolumen am österreichischen Kapitalmarkt," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 136.
• Ackermann, Hagen & Fochmann, Martin & Mihm, Benedikt, 2012, "Biased effects of taxes and subsidies on portfolio choices," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 138.
• Koester, Gerrit B. & Priesmeier, Christoph, 2012, "Estimating dynamic tax revenue elasticities for Germany," Discussion Papers, Deutsche Bundesbank, number 23/2012.
• Podlech, Nils, 2012, "Dividenden und Aktienrückkäufe unter der Abgeltungssteuer," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre, number 656.
• Cici, Gjergji & Kempf, Alexander & Sorhage, Christoph, 2012, "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.
• Scholtz , Hellmut D., 2012, "Erbe anstatt Rente? - Eine kritische Analyse -," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 53, issue 8, pages 154-157.
• Podlech, Nils, 2012, "Dividenden und Aktienrückkäufe unter der Abgeltungssteuer," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 75273.
• Bönke, Timm & Eichfelder, Sebastian & Utz, Stephen, 2012, "Uneven treatment of family life? Horizontal equity in the U.S. tax and transfer system," Discussion Papers, Free University Berlin, School of Business & Economics, number 2012/18.
• Fossen, Frank & Simmler, Martin, 2012, "Differential taxation and firms' financial leverage: Evidence from the introduction of a flat tax on interest income," Discussion Papers, Free University Berlin, School of Business & Economics, number 2012/4.
• Brügelmann, Ralph & Schaefer, Thilo, 2012, "Der Einkommenssteuertarif verteilt stärker um als je zuvor: Eine Simulationsanalyse," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics, number 12-3.
• Thöne, Michael, 2012, "18 billion at one blow: Evaluating Germany's twenty biggest tax expenditures," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics, number 12-4.
• Lüthen, Holger & Bönke, Timm & Corneo, Giacomo, 2012, "Lifetime Earnings Inequality in Germany," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century, Verein für Socialpolitik / German Economic Association, number 62074.
• Strecker, Nora & Egger, Peter & Radulescu, Doina, 2012, "Effective Labor Taxation and the International Location of Headquarters," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century, Verein für Socialpolitik / German Economic Association, number 62086.
• Helmut M. Dietl & Martin Grossmann & Markus Lang & Simon Wey, 2012, "Incentive Effects of Bonus Taxes in a Principal-Agent Model," Working Papers, University of Zurich, Department of Business Administration (IBW), number 313, Aug.
• Lasse Frisgaard Gunnersen & Bo Sandemann Rasmussen, 2012, "Optimal Tax-Transfer Policies, Life-Cycle Labour Supply and Present-Biased Preferences," Economics Working Papers, Department of Economics and Business Economics, Aarhus University, number 2012-12, May.
• Massimo Morelli & Huanxing Yang & Lixin Ye, 2012, "Competitive Nonlinear Taxation and Constitutional Choice," American Economic Journal: Microeconomics, American Economic Association, volume 4, issue 1, pages 142-175, February.
• Damon Jones, 2012, "Inertia and Overwithholding: Explaining the Prevalence of Income Tax Refunds," American Economic Journal: Economic Policy, American Economic Association, volume 4, issue 1, pages 158-185, February.
• David Powell & Hui Shan, 2012, "Income Taxes, Compensating Differentials, and Occupational Choice: How Taxes Distort the Wage-Amenity Decision," American Economic Journal: Economic Policy, American Economic Association, volume 4, issue 1, pages 224-247, February.
• Roberto Perotti, 2012, "The Effects of Tax Shocks on Output: Not So Large, but Not Small Either," American Economic Journal: Economic Policy, American Economic Association, volume 4, issue 2, pages 214-237, May.
• Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012, "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," Journal of Economic Literature, American Economic Association, volume 50, issue 1, pages 3-50, March.
• Martin Feldstein, 2012, "The Mirrlees Review," Journal of Economic Literature, American Economic Association, volume 50, issue 3, pages 781-790, September, DOI: 10.1257/jel.50.3.781.
• Arunatilake, Nisha & Jayawardena, Priyanka & Wijesinha, Anushka, 2012, "Tax reforms in Sri Lanka: will a tax on public servant improve progessivity?," PEP Working Papers, Partnership for Economic Policy (PEP), number 164409, Dec, DOI: 10.22004/ag.econ.164409.
• Jean-Sébastien Gharbi & Yves Meinard, 2012, "Sur le sens du non welfarisme dans le modèle ELIE de redistribution des revenus de Kolm," AMSE Working Papers, Aix-Marseille School of Economics, France, number 1237, Nov.
• Predrag Trpeski & Biljana Tashevska, 2012, "Labour Tax Wedge In The Republic Of Macedonia - Trends And International Comparison," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-24.
• Robert M. Dammon & Chester S. Spatt, 2012, "Taxes and Investment Choice," Annual Review of Financial Economics, Annual Reviews, volume 4, issue 1, pages 411-429, October.
• Patricia Apps & Ray Rees, 2012, "Optimal Taxation, Child Care and Models of the Household," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 673, Nov.
• Patricia Apps & Ray Rees, 2012, "Capital Income Taxation and the Mirrlees Review," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 675, Nov.
• Patricia Apps & Jan Kabátek & Ray Rees & Arthur van Soest, 2012, "Labor Supply Heterogeneity and Demand for Child Care of Mothers with Young Children," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 677, Dec.
• Jorge Martinez-Vazquez & Blanca Moreno-Dodson & VIoleta Vulovic, 2012, "The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper1225, May.
• Silvia Fedeli & Francesco Forte, 2012, "Border Tax Adjustment without Borders: The EU Carousel of VAT Fraud," Review of Economics & Finance, Better Advances Press, Canada, volume 2, pages 55-70, November.
• Javier San Julian Arrupe (Universitat de Barcelona), 2012, "Economic ideas and tax policy: The introduction of progressivity in tax systems in Western Europe. The cases of France and Spain," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 285.
• Nikolay Galabov, 2012, "Tax Neutrality and Tax Expenses in the Practice of Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 83-104.
• Georg Struch, 2012, "Entwicklung des integrierten Mikrosimulationsmodells EITDsim," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 122, Aug.
• Javier Illanes, 2013, "Tasas de reemplazo y la emisión de un bono previsional en el sistema de seguridad social uruguayo," Documentos de trabajo, Banco Central del Uruguay, number 2013001.
• Oded Stark & Walter Hyll & Yong Wang, 2012, "Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy," Economica, London School of Economics and Political Science, volume 79, issue 313, pages 62-75, January.
• Clemens Sialm & Laura Starks, 2012, "Mutual Fund Tax Clienteles," Journal of Finance, American Finance Association, volume 67, issue 4, pages 1397-1422, August, DOI: j.1540-6261.2012.01751.x.
• Max Löffler & Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2012, "Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, volume 13, issue 3, pages 196-213, August, DOI: j.1468-2516.2012.00385.x.
• Viktor Steiner & Katharina Wrohlich, 2012, "Financial Student Aid and Enrollment in Higher Education: New Evidence from Germany," Scandinavian Journal of Economics, Wiley Blackwell, volume 114, issue 1, pages 124-147, March, DOI: j.1467-9442.2011.01669.x.
• Håkan Selin, 2012, "Marginal Tax Rates and Tax‐Favoured Pension Savings of the Self‐Employed: Evidence from Sweden," Scandinavian Journal of Economics, Wiley Blackwell, volume 114, issue 1, pages 79-100, March, DOI: j.1467-9442.2011.01668.x.
• Johann K. Brunner & Susanne Pech, 2012, "Optimal Taxation of Bequests in a Model with Initial Wealth," Scandinavian Journal of Economics, Wiley Blackwell, volume 114, issue 4, pages 1368-1392, December, DOI: j.1467-9442.2012.01725.x.
• Sarah Smith, 2012, "Increasing charitable giving – what can we learn from economics?," The Centre for Market and Public Organisation, The Centre for Market and Public Organisation, University of Bristol, UK, number 12/291, Jun.
• Chongyang Chen & Zhonglan Dai & Douglas A. Shackelford & Harold H. Zhang, 2012, "Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital?," Working Papers, Oxford University Centre for Business Taxation, number 1202.
• Jarkko Harju & Tuomas Kosonen, 2012, "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," Working Papers, Oxford University Centre for Business Taxation, number 1220.
• Alexandre Laurin, 2012, "Ontario's Tax on the Rich: Grasping at Straw Men," e-briefs, C.D. Howe Institute, number 135, Jun.
• John K. Dagsvik & Zhiyang Jia & Tom Kornstad & Thor Olav Thoresen, 2012, "Theoretical and Practical Arguments for Modeling Labor Supply as a Choice among Latent Jobs," CESifo Working Paper Series, CESifo, number 3708.
• Laszlo Goerke, 2012, "Human Capital Formation and Tax Evasion," CESifo Working Paper Series, CESifo, number 3719.
• Peter Egger & Doina Radulescu & Nora Strecker & Doina Maria Radulescu, 2012, "Effective Labor Taxation and the International Location of Headquarters," CESifo Working Paper Series, CESifo, number 3822.
• Spencer Bastani & Håkan Selin, 2012, "Bunching and Non-Bunching at Kink Points of the Swedish Tax Schedule," CESifo Working Paper Series, CESifo, number 3865.
• Johann K. Brunner, 2012, "The Bequest Tax as Long-Term Care Insurance," CESifo Working Paper Series, CESifo, number 3901.
• Balazs Egert, 2012, "Bringing French Public Debt Down: The Options for Fiscal Consolidation," CESifo Working Paper Series, CESifo, number 3928.
• Etienne Lehmann & François Marical & Laurence Rioux, 2012, "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," CESifo Working Paper Series, CESifo, number 3974.
• Stefan Arent & Alexander Eck & Michael Kloß & Oskar Krohmer, 2012, "Income Risk, Saving and Taxation:Will Precautionary Saving Survive?," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 125.
• Ann-Sofie Kolm & Mirco Tonin, 2012, "In-Work Benefits and the Nordic Model," CEU Working Papers, Department of Economics, Central European University, number 2013_1, Dec, revised 14 Dec 2012.
• Michael R. Veall, 2012, "Top income shares in Canada: recent trends and policy implications," Canadian Journal of Economics, Canadian Economics Association, volume 45, issue 4, pages 1247-1272, November, DOI: 10.1111/j.1540-5982.2012.01744.x.
• Juan José Ganuza & Fernando Gomez, 2012, "Optional Law for Firms and Consumers: An Economic Analysis of Opting Into the Common European Sales Law," Working Papers, CEMFI, number wp2012_1207, Jun.
• Laura Natalia Becerra Luna, 2012, "Sistema de subsidios en el servicio de aguas y riesgo de inclusión: un análisis de la política de mínimo vital de agua en Bogotá," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 12823, Jul.
• Jean-Sébastien Gharbi & Cléa Sambuc, 2012, "Self-ownership and social justice among libertarians," Cahiers d’économie politique / Papers in Political Economy, L'Harmattan, issue 62, pages 187-222.
• Corneo, Giacomo & Boenke, Timm & Lüthen, Holger, 2012, "Lifetime earnings inequality in Germany," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 8929, Apr.
• Guner, Nezih & Ventura, Gustavo & Kaygusuz, Remzi, 2012, "Income Taxation of U.S. Households: Facts and Parametric Estimates," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9078, Aug.
• Winter-Ebmer, Rudolf & Halla, Martin & Frimmel, Wolfgang, 2012, "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9081, Aug.
• Etienne Lehmann & François Marical & Laurence Rioux, 2012, "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," Working Papers, Center for Research in Economics and Statistics, number 2012-24, Oct.
• Stefan Bach, 2012, "Capital Levies: A Step Towards Improving Public Finances in Europe," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, volume 2, issue 8, pages 3-11.
• Christoph Schinke, 2012, "Inheritance in Germany 1911 to 2009: A Mortality Multiplier Approach," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 462.
• Peter Schwark, 2012, "Die Riester-Kritik: Fachlich fundiert oder politisch motiviert?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 81, issue 2, pages 71-90, DOI: 10.3790/vjh.81.2.71.
• Thomas Dommermuth, 2012, "Die Riester-Versorgung ist grundlegend: sie sollte konstruktiv kritisiert, aber nicht zerredet werden," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 81, issue 2, pages 91-102, DOI: 10.3790/vjh.81.2.91.
• Stefan Bach, 2012, "Abbau der kalten Progression: nicht die einzige Herausforderung beim Einkommensteuertarif," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 79, issue 12, pages 17-21.
• Stefan Bach & Peter Haan & Richard Ochmann, 2012, "Effektive Einkommensteuerbelastung: Splittingverfahren in Deutschland begünstigt Ehepaare im Vergleich zu Großbritannien," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 79, issue 17, pages 3-9.
• Frank M. Fossen & Martin Simmler, 2012, "Abgeltungssteuer begünstigt Fremdfinanzierung," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 79, issue 17, pages 11-14.
• Stefan Bach, 2012, "Vermögensabgaben: ein Beitrag zur Sanierung der Staatsfinanzen in Europa," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 79, issue 28, pages 3-11.
• Stefan Bach & Martin Beznoska, 2012, "Vermögensteuer: erhebliches Aufkommenspotential trotz erwartbarer Ausweichreaktionen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 79, issue 42, pages 12-17.
• Frank M. Fossen & Martin Simmler, 2012, "Differential Taxation and Firms' Financial Leverage: Evidence from the Introduction of a Flat Tax on Interest Income," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1190.
• Pia Rattenhuber, 2012, "Marginal Taxes: A Good or a Bad for Wages?: The Incidence of the Structure of Income and Labor Taxes on Wages," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1193.
• Guillermo Cruces & Ricardo Pérez Truglia & Martín Tetaz, 2012, "Biased Perceptions of Income Distribution and Preferences for Redistribution: Evidence from a Survey Experiment," CEDLAS, Working Papers, CEDLAS, Universidad Nacional de La Plata, number 0138, Nov.
• Alzahrani, Mohammed & Lasfer, Meziane, 2012, "Investor protection, taxation, and dividends," Journal of Corporate Finance, Elsevier, volume 18, issue 4, pages 745-762, DOI: 10.1016/j.jcorpfin.2012.06.003.
• Wu, T.C. Michael & Yang, C.C., 2012, "The welfare effect of income tax deductions for losses as insurance: Insured- versus insurer-sided adverse selection," Economic Modelling, Elsevier, volume 29, issue 6, pages 2641-2645, DOI: 10.1016/j.econmod.2012.08.011.
• Mehta, Aashish & Jha, Shikha, 2012, "Corruption, food subsidies, and opacity: Evidence from the Philippines," Economics Letters, Elsevier, volume 117, issue 3, pages 708-711, DOI: 10.1016/j.econlet.2012.07.023.
• Fanti, Luciano & Gori, Luca, 2012, "A note on endogenous fertility, child allowances and poverty traps," Economics Letters, Elsevier, volume 117, issue 3, pages 722-726, DOI: 10.1016/j.econlet.2011.12.091.
• Lukiyanova, Anna & Oshchepkov, Aleksey, 2012, "Income mobility in Russia (2000–2005)," Economic Systems, Elsevier, volume 36, issue 1, pages 46-64, DOI: 10.1016/j.ecosys.2011.10.001.
• Marekwica, Marcel, 2012, "Optimal tax-timing and asset allocation when tax rebates on capital losses are limited," Journal of Banking & Finance, Elsevier, volume 36, issue 7, pages 2048-2063, DOI: 10.1016/j.jbankfin.2012.03.011.
• Fochmann, Martin & Kiesewetter, Dirk & Sadrieh, Abdolkarim, 2012, "Investment behavior and the biased perception of limited loss deduction in income taxation," Journal of Economic Behavior & Organization, Elsevier, volume 81, issue 1, pages 230-242, DOI: 10.1016/j.jebo.2011.10.014.
• Brown, Sarah & Harris, Mark N. & Taylor, Karl, 2012, "Modelling charitable donations to an unexpected natural disaster: Evidence from the U.S. Panel Study of Income Dynamics," Journal of Economic Behavior & Organization, Elsevier, volume 84, issue 1, pages 97-110, DOI: 10.1016/j.jebo.2012.08.005.
• Bosch, Nicole & van der Klaauw, Bas, 2012, "Analyzing female labor supply — Evidence from a Dutch tax reform," Labour Economics, Elsevier, volume 19, issue 3, pages 271-280, DOI: 10.1016/j.labeco.2012.01.002.
• Meier, Volker & Rainer, Helmut, 2012, "On the optimality of joint taxation for noncooperative couples," Labour Economics, Elsevier, volume 19, issue 4, pages 633-641, DOI: 10.1016/j.labeco.2012.05.001.
• Egger, Peter H. & Radulescu, Doina M., 2012, "Family policy and the number of children: Evidence from a natural experiment," European Journal of Political Economy, Elsevier, volume 28, issue 4, pages 524-539, DOI: 10.1016/j.ejpoleco.2012.05.006.
• Albouy, David, 2012, "Evaluating the efficiency and equity of federal fiscal equalization," Journal of Public Economics, Elsevier, volume 96, issue 9-10, pages 824-839, DOI: 10.1016/j.jpubeco.2012.05.015.
• James, Simon, 2012, "The contribution of behavioral economics to tax reform in the United Kingdom," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 41, issue 4, pages 468-475, DOI: 10.1016/j.socec.2011.07.004.
• Tscharaktschiew, Stefan & Hirte, Georg, 2012, "Should subsidies to urban passenger transport be increased? A spatial CGE analysis for a German metropolitan area," Transportation Research Part A: Policy and Practice, Elsevier, volume 46, issue 2, pages 285-309, DOI: 10.1016/j.tra.2011.09.006.
• Absalón, Carlos & Urzúa, Carlos M., 2012, "Distributive effects of the 2010 tax reform in Mexico: A microsimulation analysis," EGAP Chapters, Tecnológico de Monterrey, Campus Ciudad de México, in: Urzúa, Carlos M., "Fiscal Inclusive Development: Microsimulation Models for Latin America".
• Urzúa, Carlos M. & Villarreal, Amado & Villarreal, Héctor J., 2012, "El reto de las finanzas públicas," EGAP Chapters, Tecnológico de Monterrey, Campus Ciudad de México, in: Almaguer, Teresa E. & Moreira, Héctor & Urzúa, Carlos M., "Construyendo el futuro de México: Propuestas de política pública".
• Urzúa, Carlos M. & Villarreal, Amado & Villarreal, Héctor J., 2012, "El reto de las finanzas públicas," EGAP Working Papers, Tecnológico de Monterrey, Campus Ciudad de México, number 2012-01, Jan.
• Urzúa, Carlos M., 2012, "Sobre la economía de la Ciudad de México," EGAP Working Papers, Tecnológico de Monterrey, Campus Ciudad de México, number 2012-02, May.
• Urzúa, Carlos M., 2012, "Cinco propuestas en materia tributaria," EGAP Working Papers, Tecnológico de Monterrey, Campus Ciudad de México, number 2012-03, Aug.
• Urzúa, Carlos M., 2012, "Modelos de simulación para el anális de políticas públicas," EGAP Working Papers, Tecnológico de Monterrey, Campus Ciudad de México, number 2012-04, Sep.
• Urzúa, Carlos M. (ed.), 2012, "Fiscal Inclusive Development: Microsimulation Models for Latin America," EGAP Books, Tecnológico de Monterrey, Campus Ciudad de México, number 201202, November.
• Christian Gayer & Gilles Mourre, 2012, "Property taxation and enhanced tax administration in challenging times," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 463, Oct.
• Kemal ÇAKMAN & Halit DOĞAN, 2012, "Beyannameye Tâbi Mükelleflerin Gerçekleştirdiği Gelir Vergisi Kaçakçılığı: Boyutlarının Tahmini; İktisadi Sonuçları ve Bir Reform Önerisi," Ekonomik Yaklasim, Ekonomik Yaklasim Association, volume 23, issue Special, pages 221-268, DOI: 10.5455/ey.20013.
• Kamil Galuscak & Jan Pavel, 2012, "Taxes and Benefits: Work Incentive Effects of Policies," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 62, issue 1, pages 27-43, February.
• Henri Sterdyniak, 2012, "Une lecture critique de l'ouvrage pour une révolution fiscale trois désaccords et certaines convergences," Documents de Travail de l'OFCE, Observatoire Francais des Conjonctures Economiques (OFCE), number 2012-02, Jan.
• Harju, Jarkko, 2012, "Voluntary pension savings and tax incentives: Evidence from Finland," Working Papers, VATT Institute for Economic Research, number 33.
• Kari, Seppo & Laitila, Jussi, 2012, "Non-linear dividend tax and dynamics of the firm," Working Papers, VATT Institute for Economic Research, number 41.
• David L. Fuller & B. Ravikumar & Yuzhe Zhang, 2012, "Unemployment insurance fraud and optimal monitoring," Working Papers, Federal Reserve Bank of St. Louis, number 2012-024, DOI: 10.20955/wp.2012.024.
• Vincent Frogneux & Michel Saintrain, 2012, "Working Paper 01-12 - L’élasticité de l’impôt des personnes physiques - Approche macroéconomique prospective de l’élasticité nationale et de l’élasticité de l’impôt régionalisé," Working Papers, Federal Planning Bureau, Belgium, number 201201, Mar.
• Luca Gandullia, 2012, "The role of direct taxes in fiscal decentralization," DEP - series of economic working papers, University of Genoa, Research Doctorate in Public Economics, number 6/2012, Sep.
• Henri Sterdyniak, 2012, "Une lecture critique de l'ouvrage : Pour une révolution fiscale - Trois désaccords et certaines convergences," Sciences Po Economics Publications (main), HAL, number hal-01069531, Jan.
• Henri Sterdyniak, 2012, "Une lecture critique de l'ouvrage : Pour une révolution fiscale - Trois désaccords et certaines convergences," Working Papers, HAL, number hal-01069531, Jan.
• Jean-Sébastien Gharbi & Yves Meinard, 2012, "Sur le Sens du Non Welfarisme dans le Modèle ELIE de Redistribution des Revenus de Kolm," Working Papers, HAL, number halshs-00793658, Nov.
• Etienne Lehmann & François Marical & Laurence Rioux, 2012, "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," Working Papers, HAL, number halshs-00856246, Oct.
• Andras Simonovits, 2012, "Optimal Cap on Pension Contributions," CERS-IE WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 1208, Mar.
• Andras Simonovits, 2012, "Optimal linear redistributive tax and pension systems with flexible labor supply," CERS-IE WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 1233, Nov.
• Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012, "Evaluation of the Swedish earned income tax credit," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2012:1, Jan.
• Laun, Lisa, 2012, "The effect of age-targeted tax credits on retirement behavior," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2012:18, Oct.
• Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012, "An Evaluation of the Swedish Earned Income Tax Credit," Working Paper Series, Research Institute of Industrial Economics, number 901, Feb.
• Bækgaard, Hans, 2012, "Elasticiteten af skattepligtig arbejdsindkomst," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, volume 2012, issue 2, pages 110-143.
• Dackehag , Margareta & Hansson, Åsa, 2012, "Taxation of Income and Economic Growth: An Empirical Analysis of 25 Rich OECD Countries," Working Papers, Lund University, Department of Economics, number 2012:6, Mar.
• Laun, Lisa, 2012, "The E ffect of Age-Targeted Tax Credits on Retirement Behavior," Research Papers in Economics, Stockholm University, Department of Economics, number 2012:14, Oct.
• Hochguertel, Stefan & Ohlsson, Henry, 2012, "Who is at the top? Wealth mobility over the life cycle," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2012:1, Jan.
• Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012, "Evaluation of the Swedish earned income tax credit," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2012:2, Jan.
• Jacob, Martin & Södersten, Jan, 2012, "Mitigating shareholder taxation in small open economies?," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2012:3, Jan.
• Holter, Hans A & Chakraborty, Indraneel & Stepanchuk, Serhiy, 2012, "Marriage Stability, Taxation and Aggregate Labor Supply in the U.S. vs. Europe," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2012:7, May.
• Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012, "Evaluation of the Swedish earned income tax credit," Working Paper Series, Center for Labor Studies, Uppsala University, Department of Economics, number 2012:3, Jan.
• Ek, Susanne, 2012, "Unemployment benefits or taxes: How should policy makers redistribute income over the business cycle?," Working Paper Series, Center for Labor Studies, Uppsala University, Department of Economics, number 2012:4, Jan.
• Hochguertel, Stefan & Ohlsson, Henry, 2012, "Who is at the top? Wealth mobility over the life cycle," Working Paper Series, Uppsala University, Department of Economics, number 2012:1, Jan.
• Ek, Susanne, 2012, "Unemployment benefits or taxes: How should policy makers redistribute income over the business cycle?," Working Paper Series, Uppsala University, Department of Economics, number 2012:2, Jan.
• Edmark, Karin & Liang, Che-Yuan & Selin, Håkan & Mörk, Eva, 2012, "Evaluation of the Swedish earned income tax credit," Working Paper Series, Uppsala University, Department of Economics, number 2012:3, Jan.
• Chakraborty, Indraneel & Stepanchuk, Serhiy & Holter, Hans A., 2012, "Marriage Stability, Taxation and Aggregate Labor Supply in the U.S. vs. Europe," Working Paper Series, Uppsala University, Department of Economics, number 2012:10, May.
• Jacob, Martin & Södersten, Jan, 2012, "Mitigating shareholder taxation in small open economies?," Working Paper Series, Uppsala University, Department of Economics, number 2012:12, Sep.
• Robin Boadway, 2012, "Recent Advances in Optimal Income Taxation," Hacienda Pública Española / Review of Public Economics, IEF, volume 200, issue 1, pages 15-39, March.
• Frank A. Cowell, 2012, "Bequests, Taxation and the Distribution of Income and Wealth," Hacienda Pública Española / Review of Public Economics, IEF, volume 200, issue 1, pages 75-93, March.
• Jorge Martínez-Vázquez & Violeta Vulovic & Blanca Moreno Dodson, 2012, "The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries," Hacienda Pública Española / Review of Public Economics, IEF, volume 200, issue 1, pages 95-130, March.
• Ximing Yue & Jing Xu, 2012, "Income Inequality and Evaluation of Tax Effect on Redistribution of Income in Japan 1984-2004," Global COE Hi-Stat Discussion Paper Series, Institute of Economic Research, Hitotsubashi University, number gd11-230, Mar.
• Laura Lee Mannino, 2012, "Is The Irs A Sore Loser?," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 2, pages 31-38.
• Brosio, Giorgio, 2012, "Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia," IDB Publications (Working Papers), Inter-American Development Bank, number 3956, Apr.
• Machado, Roberto & Zuloeta, José, 2012, "The Impact of the Business Cycle on Elasticities of Tax Revenue in Latin America," IDB Publications (Working Papers), Inter-American Development Bank, number 4064, Sep.
• Lora, Eduardo & Fajardo, Johanna, 2012, "Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes," IDB Publications (Working Papers), Inter-American Development Bank, number 4078, Sep.
• Giorgio Brosio, 2012, "Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia," Research Department Publications, Inter-American Development Bank, Research Department, number 4770, Apr.
• Teresa Ter-Minassian, 2012, "Reform Priorities for Sub-national Revenues in Brazil," Research Department Publications, Inter-American Development Bank, Research Department, number 4772, May.
• Mark Hallerberg, 2012, "Explaining European Patterns of Taxation: From the Introduction of the Euro to the Euro-Crisis," Research Department Publications, Inter-American Development Bank, Research Department, number 4777, May.
• Eduardo Lora & Deisy Johanna Fajardo, 2012, "Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes," Research Department Publications, Inter-American Development Bank, Research Department, number 4791, Sep.
• Teresa Ter-Minassian, 2012, "More than Revenue: Main Challenges for Taxation in Latin America and the Caribbean," Research Department Publications, Inter-American Development Bank, Research Department, number 4803, Sep.
• Iris Claus & John Creedy & Josh Teng, 2012, "The Elasticity of Taxable Income in New Zealand," Fiscal Studies, Institute for Fiscal Studies, volume 33, issue 3, pages 287-303, September, DOI: j.1475-5890.2012.00162.x.
• Sarah Smith, 2012, "Increasing Charitable Giving: What Can We Learn from Economics?," Fiscal Studies, Institute for Fiscal Studies, volume 33, issue 4, pages 449-466, December, DOI: j.1475-5890.2012.00168.x.
• Mike Brewer & Monica Costa Dias & Jonathan Shaw, 2012, "Lifetime inequality and redistribution," IFS Working Papers, Institute for Fiscal Studies, number W12/23, Oct.
• Peter Ericson & Lennart Flood, 2012, "A Microsimulation Approach to an Optimal Swedish Income Tax," International Journal of Microsimulation, International Microsimulation Association, volume 2, issue 5, pages 2-21.
• Claudio Agostini & Javiera Selman & Marcela Perticara, 2012, "Una Propuesta de Crédito Tributario al Ingreso para Chile," ILADES-UAH Working Papers, Universidad Alberto Hurtado/School of Economics and Business, number inv282, Jun.
• Hrvoje Simovic, 2012, "Effect of expenditures in personal income taxation on horizontal equity in Croatia," Financial Theory and Practice, Institute of Public Finance, volume 36, issue 3, pages 245-267.
• Ek Spector, Susanne, 2012, "Unemployment Benefits or Taxes: How Should Policy Makers Redistribute Income over the Business Cycle?," IZA Discussion Papers, Institute of Labor Economics (IZA), number 6308, Jan.
• Pastore, Francesco, 2012, ""I Wish I Had 100 Dollars a Month …" - The Intergenerational Transfer of Poverty in Mongolia," IZA Discussion Papers, Institute of Labor Economics (IZA), number 6487, Apr.
• Apps, Patricia & Rees, Ray, 2012, "Capital Income Taxation and the Mirrlees Review," IZA Discussion Papers, Institute of Labor Economics (IZA), number 6615, Jun.
• Frimmel, Wolfgang & Halla, Martin & Winter-Ebmer, Rudolf, 2012, "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," IZA Discussion Papers, Institute of Labor Economics (IZA), number 6704, Jul.
• Apps, Patricia & Rees, Ray, 2012, "Optimal Taxation, Child Care and Models of the Household," IZA Discussion Papers, Institute of Labor Economics (IZA), number 6823, Aug.
• Doerrenberg, Philipp & Duncan, Denvil, 2012, "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," IZA Discussion Papers, Institute of Labor Economics (IZA), number 6914, Oct.
• Apps, Patricia & Kabátek, Jan & Rees, Ray & van Soest, Arthur, 2012, "Labor Supply Heterogeneity and Demand for Child Care of Mothers with Young Children," IZA Discussion Papers, Institute of Labor Economics (IZA), number 7007, Nov.
• Kolm, Ann-Sofie & Tonin, Mirco, 2012, "In-Work Benefits and the Nordic Model," IZA Discussion Papers, Institute of Labor Economics (IZA), number 7084, Dec.