Research classified by Journal of Economic Literature (JEL) codes

2013

• 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.
• Niek J. Schoeman & Yolandé van Heerden, 2013, "Measuring the Impact of Marginal Tax Rate Reform on the Revenue Base of South Africa Using a Microsimulation Tax Model," ERSA Working Paper Series, Economic Research Southern Africa, number 397, Dec.
• 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, number 1849.
• Boss, Alfred, 2013, "Verhindert ein Mindestlohn eine Ausbeutung des Staates?," Kiel Working Papers, Kiel Institute for the World Economy, 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).
• 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.
• Albouy, David & Leibovici, Fernando & Warman, Casey, 2012, "Quality of Life, Firm Productivity, and the Value of Amenities across Canadian Cities," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 274551, Jan, DOI: 10.22004/ag.econ.274551.
• 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.