Research classified by Journal of Economic Literature (JEL) codes

2012

• 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, Centre for Economic Policy Research, number 8929, Apr.
• Guner, Nezih & Ventura, Gustavo & Kaygusuz, Remzi, 2012, "Income Taxation of U.S. Households: Facts and Parametric Estimates," CEPR Discussion Papers, Centre for Economic Policy Research, number 9078, Aug.
• Winter-Ebmer, Rudolf & Halla, Martin & Frimmel, Wolfgang, 2012, "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," CEPR Discussion Papers, Centre for Economic Policy Research, 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.
• 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 Paper 01-12 - De elasticiteit van de per," 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," KRTK-KTI 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," KRTK-KTI 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, DOI: http://dx.doi.org/10.18235/0011372.
• 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, DOI: http://dx.doi.org/10.18235/0011409.
• 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, DOI: http://dx.doi.org/10.18235/0011414.
• 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, IZA Network @ LISER, number 6308, Jan.
• Pastore, Francesco, 2012, ""I Wish I Had 100 Dollars a Month …" - The Intergenerational Transfer of Poverty in Mongolia," IZA Discussion Papers, IZA Network @ LISER, number 6487, Apr.
• Apps, Patricia & Rees, Ray, 2012, "Capital Income Taxation and the Mirrlees Review," IZA Discussion Papers, IZA Network @ LISER, number 6615, Jun.
• Frimmel, Wolfgang & Halla, Martin & Winter-Ebmer, Rudolf, 2012, "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," IZA Discussion Papers, IZA Network @ LISER, number 6704, Jul.
• Apps, Patricia & Rees, Ray, 2012, "Optimal Taxation, Child Care and Models of the Household," IZA Discussion Papers, IZA Network @ LISER, number 6823, Aug.
• Doerrenberg, Philipp & Duncan, Denvil, 2012, "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," IZA Discussion Papers, IZA Network @ LISER, 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, IZA Network @ LISER, number 7007, Nov.
• Kolm, Ann-Sofie & Tonin, Mirco, 2012, "In-Work Benefits and the Nordic Model," IZA Discussion Papers, IZA Network @ LISER, number 7084, Dec.
• Löffler, Max & Peichl, Andreas & Pestel, Nico & Schneider, Hilmar & Siegloch, Sebastian, 2012, "Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben," IZA Standpunkte, Institute of Labor Economics (IZA), number 49, Jul.
• Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian, 2012, "Ist Deutschland wirklich so progressiv? Einkommensumverteilung im europäischen Vergleich," IZA Standpunkte, Institute of Labor Economics (IZA), number 53, Nov.
• Wolfgang Frimmel & Martin Halla & Rudolf Winter-Ebmer, 2012, "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2012-09, Jul.
• Wolfgang Frimmel & Martin Halla & Rudolf Winter-Ebmer, 2012, "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," NRN working papers, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria, number 2012-07, Jul.
• Struch Georg, 2012, "Eine verteilungspolitische Beurteilung aktueller Reformkonzepte zur deutschen Einkommensbesteuerung / A Distributional Analysis of Recent Reform Proposals on the German Income Tax Rate," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 232, issue 5, pages 567-588, October, DOI: 10.1515/jbnst-2012-0505.
• Antonio Cabrales & Rosemarie Nagel & José Rodríguez Mora, 2012, "It is Hobbes, not Rousseau: an experiment on voting and redistribution," Experimental Economics, Springer;Economic Science Association, volume 15, issue 2, pages 278-308, June, DOI: 10.1007/s10683-011-9300-x.
• Richard Cebula, 2012, "Contemporary Economics and Policy Issues in the U.S," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 18, issue 2, pages 131-137, May, DOI: 10.1007/s11294-012-9347-2.
• Reinhard Neck & Jens Wächter & Friedrich Schneider, 2012, "Tax avoidance versus tax evasion: on some determinants of the shadow economy," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 1, pages 104-117, February, DOI: 10.1007/s10797-011-9197-5.
• Olivier Bargain & Herwig Immervoll & Andreas Peichl & Sebastian Siegloch, 2012, "Distributional consequences of labor-demand shocks: the 2008–2009 recession in Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 1, pages 118-138, February, DOI: 10.1007/s10797-011-9177-9.
• Tobias Lindhe & Jan Södersten, 2012, "The Norwegian shareholder tax reconsidered," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 3, pages 424-441, June, DOI: 10.1007/s10797-011-9195-7.
• Micael Castanheira & Gaëtan Nicodème & Paola Profeta, 2012, "On the political economics of tax reforms: survey and empirical assessment," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 4, pages 598-624, August, DOI: 10.1007/s10797-012-9226-z.
• Francesco Scervini, 2012, "Empirics of the median voter: democracy, redistribution and the role of the middle class," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, volume 10, issue 4, pages 529-550, December, DOI: 10.1007/s10888-011-9183-2.
• Margrethe Aanesen, 2012, "Sequential bargaining, external effects of agreement, and public intervention," Journal of Economics, Springer, volume 105, issue 2, pages 145-160, March, DOI: 10.1007/s00712-011-0220-1.
• Jenny Freitas, 2012, "Inequality, the politics of redistribution and the tax mix," Public Choice, Springer, volume 151, issue 3, pages 611-630, June, DOI: 10.1007/s11127-010-9761-z.
• Åsa Hansson, 2012, "Tax policy and entrepreneurship: empirical evidence from Sweden," Small Business Economics, Springer, volume 38, issue 4, pages 495-513, May, DOI: 10.1007/s11187-010-9282-7.
• Timothy K.M. Beatty & Laura Blow & Thomas Crossley & Cormac O’Dea, 2012, "Cash by Any Other Name? Evidence on Labelling from the UK Winter Fuel Payment," Koç University-TUSIAD Economic Research Forum Working Papers, Koc University-TUSIAD Economic Research Forum, number 1216, Jun.
• Erdős, Tibor, 2012, "Egykulcsos jövedelemadó és gazdasági növekedés
  [Single-rate income tax and economic growth]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 2, pages 109-138.
• Luca Crivelli & Paola Salari, 2012, "Fiscal federalism and income redistribution through healthcare financing: An empirical analysis for the Swiss cantons," CEPRA working paper, USI Università della Svizzera italiana, number 1204, Sep.
• Nisha Arunatilake & Priyanka Jayawardena & Anushka Wijesinha, 2012, "Tax Reforms in Sri Lanka: will a Tax on Public Servants Improve Progressivity?," Working Papers PMMA, PEP-PMMA, number 2012-13.
• Martin Fochmann & Arne Kleinstück, 2012, "Steueraversion - Sind wir wirklich bereit auf Einkommen zu verzichten, nur um Steuern zu sparen?," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 120024, Oct.
• Leonard E. Burman, 2012, "Testimony presented before the House Committee on Ways and Means and the Senate Committee on Finance entitled “Tax Reform and the Tax Treatment of Capital Gains"," Center for Policy Research Working Papers, Center for Policy Research, Maxwell School, Syracuse University, number 144, Sep.
• Michael R. Veall, 2012, "Top Income Shares in Canada: Recent Trends and Policy Implications," Department of Economics Working Papers, McMaster University, number 2012-11, Oct.
• Hong-Loan Trinh & William J. McCluskey, 2012, "Property Tax Reform in Vietnam: A Work in Progress," IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance, number 08, Mar.
• Doina Radulescu, 2012, "The Effects of a Bonus Tax on Manager Compensation and Welfare," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 68, issue 1, pages 1-16, March, DOI: 10.1628/001522108X631998.
• Martin Fochmann & Dirk Kiesewetter & Abdolkarim Sadrieh, 2012, "The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 168, issue 3, pages 519-545, September.
• Protte, Benjamin, 2012, "How does Economic Integration Change Personal Income Taxation? Evidence from a new Index of Potential Labor Mobility," Working Papers, University of Mannheim, Department of Economics, number 12-20.
• Jakub Boratyński & Jakub Borowski, 2012, "The long-term economic impact of the flat tax in Poland. CGE simulation under alternative assumptions," Bank i Kredyt, Narodowy Bank Polski, volume 43, issue 3, pages 5-30.
• Leonard E. Burman & Marvin Phaup, 2012, "Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 26".
• Michael Devereux & Li Liu & Simon Loretz, 2012, "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," NBER Chapters, National Bureau of Economic Research, Inc, "Business Taxation (Trans-Atlantic Public Economics Seminar)".
• Charles F. Manski, 2012, "Identification of Preferences and Evaluation of Income Tax Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 17755, Jan.
• Christina D. Romer & David H. Romer, 2012, "The Incentive Effects of Marginal Tax Rates: Evidence from the Interwar Era," NBER Working Papers, National Bureau of Economic Research, Inc, number 17860, Feb.
• Jarkko Harju & Tuomas Kosonen, 2012, "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," NBER Working Papers, National Bureau of Economic Research, Inc, number 18442, Oct.
• Marika Cabral & Caroline Hoxby, 2012, "The Hated Property Tax: Salience, Tax Rates, and Tax Revolts," NBER Working Papers, National Bureau of Economic Research, Inc, number 18514, Nov.
• Andrew A. Samwick, 2012, "Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment," NBER Working Papers, National Bureau of Economic Research, Inc, number 18525, Nov.
• James R. Hines Jr., 2012, "How Important Are Perpetual Tax Savings?," NBER Working Papers, National Bureau of Economic Research, Inc, number 18553, Nov.
• Sumit Agarwal & Efraim Benmelech & Nittai Bergman & Amit Seru, 2012, "Did the Community Reinvestment Act (CRA) Lead to Risky Lending?," NBER Working Papers, National Bureau of Economic Research, Inc, number 18609, Dec.

2011

• Benjamin A. Olken & Monica Singhal, 2011, "Informal Taxation," American Economic Journal: Applied Economics, American Economic Association, volume 3, issue 4, pages 1-28, October.
• L. Rachel Ngai & Christopher A. Pissarides, 2011, "Taxes, Social Subsidies, and the Allocation of Work Time," American Economic Journal: Macroeconomics, American Economic Association, volume 3, issue 4, pages 1-26, October.
• Cara McDaniel, 2011, "Forces Shaping Hours Worked in the OECD, 1960-2004," American Economic Journal: Macroeconomics, American Economic Association, volume 3, issue 4, pages 27-52, October.
• Alberto Alesina & Andrea Ichino & Loukas Karabarbounis, 2011, "Gender-Based Taxation and the Division of Family Chores," American Economic Journal: Economic Policy, American Economic Association, volume 3, issue 2, pages 1-40, May.
• James M. Sallee, 2011, "The Surprising Incidence of Tax Credits for the Toyota Prius," American Economic Journal: Economic Policy, American Economic Association, volume 3, issue 2, pages 189-219, May.
• Peter Tufano, 2011, "Just Keep My Money! Supporting Tax-Time Savings with US Savings Bonds," American Economic Journal: Economic Policy, American Economic Association, volume 3, issue 4, pages 172-200, November.
• Peter Diamond & Johannes Spinnewijn, 2011, "Capital Income Taxes with Heterogeneous Discount Rates," American Economic Journal: Economic Policy, American Economic Association, volume 3, issue 4, pages 52-76, November.
• Michael P. Keane, 2011, "Labor Supply and Taxes: A Survey," Journal of Economic Literature, American Economic Association, volume 49, issue 4, pages 961-1075, December.
• Peter Diamond & Emmanuel Saez, 2011, "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," Journal of Economic Perspectives, American Economic Association, volume 25, issue 4, pages 165-190, Fall.
• Williamson, James M. & Pender, John L., , "Disaster Relief through the Tax Code: Hurricane Katrina and the Gulf Opportunity Zone," 2011 Annual Meeting, July 24-26, 2011, Pittsburgh, Pennsylvania, Agricultural and Applied Economics Association, number 103578, DOI: 10.22004/ag.econ.103578.
• Stark, Oded & Hyll, Walter & Wang, Yong, 2011, "Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy," Discussion Papers, University of Bonn, Center for Development Research (ZEF), number 99415, Jan, DOI: 10.22004/ag.econ.99415.
• Stefan Hochguertel & Henry Ohlsson, 2011, "Wealth mobility and dynamics over entire individual working life cycles," BCL working papers, Central Bank of Luxembourg, number 56, Feb.
• Saša Randjelović & Jelena Žarković-Rakić, 2011, "Addressing Inequality And Poverty With Tax Instruments," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 56, issue 190, pages 7-26, July – Se.
• Jang‐Ting Guo & Alan Krause, 2011, "Optimal Nonlinear Income Taxation with Habit Formation," Journal of Public Economic Theory, Association for Public Economic Theory, volume 13, issue 3, pages 463-480, June.
• Peter Egger & Doina Maria Radulescu, 2011, "Labor Taxation and Foreign Direct Investment," Scandinavian Journal of Economics, Wiley Blackwell, volume 113, issue 3, pages 603-636, September, DOI: j.1467-9442.2011.01653.x.
• Soňa Svoreňová, 2011, "Teoretické aspekty rodovej priepasti v odmeňovaní," Almanach (Actual Issues in World Economics and Politics), Ekonomická univerzita, Fakulta medzinárodných vzťahov, volume 6, issue 1, pages 143-154.
• Frédéric Berger & Nizamul Islam & Philippe Liégeois, 2011, "Behavioural Microsimulation and Female Labour Supply in Luxembourg," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, volume 54, issue 4, pages 389-420.
• Henri Sterdyniak, 2011, "Faut-il remettre en cause la politique familiale française ?," Revue de l'OFCE, Presses de Sciences-Po, volume 0, issue 1, pages 333-366.
• James Alm & Jeremy Clark & Kara Leibel, 2011, "Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States," Working Papers in Economics, University of Canterbury, Department of Economics and Finance, number 11/35, Jul.
• Alberto Galasso & Mark Schankerman & Carlos J. Serrano, 2011, "Trading and Enforcing Patent Rights," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1072, Aug.
• Salvador Valdés-Prieto & Ursula Schwarzhaupt, 2011, "Optimal Compulsion when Behavioral Biases Vary and the State Errs," CESifo Working Paper Series, CESifo, number 3316.
• Jukka Pirttilä & Hakan Selin, 2011, "Tax Policy and Employment: How Does the Swedish System Fare?," CESifo Working Paper Series, CESifo, number 3355.
• Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati, 2011, "Assessing the Distributional Effects of Housing Taxation in Italy: From the Actual Tax Code to Imputed Rent," CESifo Working Paper Series, CESifo, number 3368.
• Andrea Diem & Stefan C. Wolter, 2011, "Who is Afraid of School Choice?," CESifo Working Paper Series, CESifo, number 3385.