Research classified by Journal of Economic Literature (JEL) codes

2012

• 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.
• Olivier Bargain & Herwig Immervoll & Andreas Peichl & Sebastian Siegloch, 2011, "Distributional Consequences of Labor-demand Shocks: The 2008-09 Recession in Germany," CESifo Working Paper Series, CESifo, number 3403.
• Micael Castanheira & Gaëtan J.A. Nicodème & Paola Profeta & Gaëtan J.A. Nicodeme, 2011, "On the Political Economics of Tax Reforms," CESifo Working Paper Series, CESifo, number 3538.
• Volker Meier & Andreas Wagener, 2011, "Do Mobile Pensioners Threaten the Deferred Taxation of Savings?," CESifo Working Paper Series, CESifo, number 3617.
• Charles B. Blankart & Simon Margraf, 2011, "Taxing Expats. Instrumental versus Expressive Voting Compared," CESifo Working Paper Series, CESifo, number 3627.
• Robin Boadway & Motohiro Sato, 2011, "Optimal Income Taxation with Uncertain Earnings: A Synthesis," CESifo Working Paper Series, CESifo, number 3654.
• Dziadkowski,Dieter & Franz W. Wagner & Rolf Peffekoven, 2011, "Zum Reformentwurf zur Erneuerung des Steuerrechts von Paul Kirchhof," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 64, issue 24, pages 03-19, December.
• Mina Baliamoune-Lutz & Pierre Garello, 2011, "Tax Structure and Entrepreneurship," CAE Working Papers, Aix-Marseille Université, CERGAM, number 94, Jul.
• Javier Andrés Soto Duque & Alexander Sellamén Garzón, 2011, "Creación de una carga impositiva por contaminación ambiental para el sector vehicular de servicio público colectivo en la ciudad de Bogotá," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Manuel Bernal Garzón, 2011, "Crecimiento económico departamental y subsidio familiar," Revista Equidad y Desarrollo, Universidad de la Salle, DOI: 10.19052/ed.160.
• Germán Puentes González & Camilo Ignacio Gonz�lez, 2011, "El Sistema Nacional de Planeación: de la utopía a la cooptación," Revista Equidad y Desarrollo, Universidad de la Salle, DOI: 10.19052/ed.159.
• DE DONDER, Philippe & PESTIEAU, Pierre, 2011, "Private, social and self insurance for long-term care: A political economy analysis," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2011053, Nov.
• Catherine Althaus & Lindsay M. Tedds & Allen McAvoy, 2011, "The Feasibility of Implementing a Congestion Charge on the Halifax Peninsula: Filling the "Missing Link" of Implementation," Canadian Public Policy, University of Toronto Press, volume 37, issue 4, pages 541-561, December, DOI: 10.3138/cpp.37.4.541.
• Cahuc, Pierre & Carcillo, Stéphane, 2011, "The Detaxation of Overtime Hours: Lessons from the French Experiment," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 8217, Jan.
• Rydqvist, Kristian & Spizman, Joshua & Schwartz, Steven, 2011, "The Tax Benefit of Income Smoothing," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 8425, Jun.
• Castanheira, Micael & Profeta, Paola & Nicodème, Gaëtan, 2011, "On the political economics of tax reforms," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 8507, Aug.
• Schankerman, Mark & Serrano, Carlos & Galasso, Alberto, 2011, "Trading and Enforcing Patent Rights," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 8573, Sep.
• Ohlsson, Henry, 2011, "The legacy of the Swedish gift and inheritance tax, 1884–2004," European Review of Economic History, Cambridge University Press, volume 15, issue 3, pages 539-569, December.
• Stefan Bach & Johannes Geyer & Peter Haan & Katharina Wrohlich, 2011, "Reform of Income Splitting for Married Couples: Only Individual Taxation Significantly Increases Working Incentives," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, volume 1, issue 5, pages 13-19.
• Judith Niehues & Andreas Peichl, 2011, "Lower and Upper Bounds of Unfair Inequality: Theory and Evidence for Germany and the US," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 395.
• Stefan Bach & Martin Beznoska & Viktor Steiner, 2011, "A Wealth Tax on the Rich to Bring down Public Debt?: Revenue and Distributional Effects of a Capital Levy," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 397.
• Richard Hauser, 2011, "Zwei deutsche Lastenausgleiche: eine kritische Würdigung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 80, issue 4, pages 103-122, DOI: 10.3790/vjh.80.4.103.
• Stefan Bach, 2011, "Lastenausgleich aus heutiger Sicht: Renaissance der allgemeinen Vermögensbesteuerung?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 80, issue 4, pages 123-146, DOI: 10.3790/vjh.80.4.123.
• Max Löffler & Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2011, "Einfach ist nicht immer gerecht : eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 80, issue 4, pages 147-160, DOI: 10.3790/vjh.80.4.147.
• Henriette Houben & Ralf Maiterth, 2011, "Erbschaftsteuer und Erbschaftsteuerreform in Deutschland: eine Bestandsaufnahme," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 80, issue 4, pages 161-188, DOI: 10.3790/vjh.80.4.161.
• Stefan Bach, 2011, "Volle Mehrwertsteuer auf Nahrungsmittel belastet vor allem Geringverdiener," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 78, issue 16, pages 3-8.
• Stefan Bach, 2011, "Der Mehrwertsteuer-Bonus: eine Alternative zu ermäßigten Mehrwertsteuersätzen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 78, issue 24, pages 12-18.
• Stefan Bach & Johannes Geyer & Peter Haan & Katharina Wrohlich, 2011, "Reform des Ehegattensplittings: nur eine reine Individualbesteuerung erhöht die Erwerbsanreize deutlich," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 78, issue 41, pages 13-19.
• Martin Simmler & Florian Walch, 2011, "Gemeindefinanzreform gescheitert: warum sich die Kommunen querlegen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 78, issue 43, pages 3-11.
• Stefan Bach & Peter Haan, 2011, "Spitzensteuersatz: wieder Spielraum nach oben," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 78, issue 46, pages 3-9.
• Johannes Geyer, 2011, "Riester-Rente: Rezept gegen Altersarmut?," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 78, issue 47, pages 16-21.
• Stefan Bach & Martin Beznoska & Viktor Steiner, 2011, "A Wealth Tax on the Rich to Bring down Public Debt?: Revenue and Distributional Effects of a Capital Levy," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1137.
• Timm Bönke & Giacomo Corneo & Holger Lüthen, 2011, "Lifetime Earnings Inequality in Germany," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1160.
• André Decoster & Peter Haan, 2011, "A Switch from Joint to Individual Taxation Is Welfare Improving," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1175.
• Yiping Huang & Kunyu Tao, 2011, "Causes of and Remedies for the People’s Republic of China’s External Imbalances : The Role of Factor Market Distortion," Finance Working Papers, East Asian Bureau of Economic Research, number 23257, Apr.
• Yiping Huang & Kunyu Tao, 2011, "Causes of and Remedies for the People’s Republic of China’s External Imbalances : The Role of Factor Market Distortion," Macroeconomics Working Papers, East Asian Bureau of Economic Research, number 23257, Apr.
• Bessho, Shun-ichiro & Hayashi, Masayoshi, 2011, "Labor supply response and preferences specification: Estimates for prime-age males in Japan," Journal of Asian Economics, Elsevier, volume 22, issue 5, pages 398-411, October.
• Astrup Jensen, Bjarne & Marekwica, Marcel, 2011, "Optimal portfolio choice with wash sale constraints," Journal of Economic Dynamics and Control, Elsevier, volume 35, issue 11, pages 1916-1937, DOI: 10.1016/j.jedc.2011.06.007.
• Creedy, John & Sanz-Sanz, José Félix, 2011, "Modelling aggregate personal income tax revenue in multi-schedular and multi-regional structures," Economic Modelling, Elsevier, volume 28, issue 6, pages 2589-2595, DOI: 10.1016/j.econmod.2011.07.011.
• Moreno-Ternero, Juan D., 2011, "Voting over piece-wise linear tax methods," Journal of Mathematical Economics, Elsevier, volume 47, issue 1, pages 29-36, January.
• Shan, Hui, 2011, "The effect of capital gains taxation on home sales: Evidence from the Taxpayer Relief Act of 1997," Journal of Public Economics, Elsevier, volume 95, issue 1-2, pages 177-188, February.
• Frydman, Carola & Molloy, Raven S., 2011, "Does tax policy affect executive compensation? Evidence from postwar tax reforms," Journal of Public Economics, Elsevier, volume 95, issue 11, pages 1425-1437, DOI: 10.1016/j.jpubeco.2011.02.005.
• Tonin, Mirco, 2011, "Minimum wage and tax evasion: Theory and evidence," Journal of Public Economics, Elsevier, volume 95, issue 11, pages 1635-1651, DOI: 10.1016/j.jpubeco.2011.04.005.
• Shan, Hui, 2011, "The effect of capital gains taxation on home sales: Evidence from the Taxpayer Relief Act of 1997," Journal of Public Economics, Elsevier, volume 95, issue 1, pages 177-188, DOI: 10.1016/j.jpubeco.2010.10.006.
• Silvije Orsag, 2011, "Oporezivanje kapitalnih dobitaka," Ekonomija Economics, Rifin d.o.o., volume 18, issue 1, pages 57-98.
• Guste Santini, 2011, "Mogu?i pristup reformi poreznog sustava Republike Hrvatske," Ekonomija Economics, Rifin d.o.o., volume 18, issue 1, pages 99-130.
• Absalón, Carlos & Urzúa, Carlos M., 2011, "The Mexican Tax-Benefit System," EGAP Chapters, Tecnológico de Monterrey, Campus Ciudad de México, in: López Calva, Luis Felipe & Urzúa, Carlos M., "Sistemas de impuestos y prestaciones en América Latina".
• José Ricardo Bezerra Nogueira & Rozane Bezerra de Siqueira & Evaldo Santana de Souza, 2011, "Brazilian microsimulation model," EGAP Computer Code, Tecnológico de Monterrey, Campus Ciudad de México, number 2011-02, revised .
• Osvaldo Larrañaga & Jenny Encina & Gustavo Cabezas, 2011, "Chilean microsimulation model," EGAP Computer Code, Tecnológico de Monterrey, Campus Ciudad de México, number 2011-03, revised .
• Alberto Castañón-Herrera & Wilson Romero, 2011, "Guatemalan microsimulation model," EGAP Computer Code, Tecnológico de Monterrey, Campus Ciudad de México, number 2011-04, revised .
• Carlos Absalón & Urzúa, Carlos M., 2011, "Mexican microsimulation model," EGAP Computer Code, Tecnológico de Monterrey, Campus Ciudad de México, number 2011-05, revised .
• Verónica Amarante & Marisa Bucheli & Cecilia Olivieri & Ivone Perazzo, 2011, "Uruguayan microsimulation model," EGAP Computer Code, Tecnológico de Monterrey, Campus Ciudad de México, number 2011-06, revised .
• Absalón, Carlos & Urzúa, Carlos M., 2011, "Distributive effects of the 2010 tax reform in Mexico: A microsimulation analysis," EGAP Working Papers, Tecnológico de Monterrey, Campus Ciudad de México, number 2011-01, Jun.
• Urzúa, Carlos M., 2011, "Gasto público, subsidios y equidad social en América Latina," EGAP Working Papers, Tecnológico de Monterrey, Campus Ciudad de México, number 2011-04, Apr.
• López Calva, Luis Felipe & Urzúa, Carlos M. (ed.), 2011, "Sistemas de impuestos y prestaciones en América Latina," EGAP Books, Tecnológico de Monterrey, Campus Ciudad de México, number 201101, November.
• Ilter Unlukaplan & Ibrahim Arisoy, 2011, "Turkiye Ekonomisi Icin Efektif Vergi Oranlarinin Hesaplanmasi," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 11, issue 1, pages 15-24.
• Galasso, Alberto & Schankerman, Mark & Serrano, Carlos J., 2011, "Trading and enforcing patent rights," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 121732, Aug.
• Ngai, L. Rachel & Pissarides, Christopher A., 2011, "Taxes, social subsidies, and the allocation of work time," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 39262, Oct.
• González, Roberto & Sala, Héctor, 2011, "Determinantes de la oferta laboral familiar en los países del Mercosur y simulación de un programa común de bienestar social," El Trimestre Económico, Fondo de Cultura Económica, volume 78, issue 310, pages 403-439, abril-jun, DOI: http://dx.doi.org/10.20430/ete.v78i.
• Ikuho Kochi & Raúl Alberto Ponce Rodríguez, 2011, "Private and Pareto Efficient Public Transfers," Economía Mexicana NUEVA ÉPOCA, CIDE, División de Economía, volume 0, issue 2, pages 379-405, July-Dece.
• Dolls, Mathias & Peichl, Andreas & Bargain, Olivier & Decoster, André & Siegloch, Sebastian & Neumann, Dirk, 2011, "Welfare, labor supply and heterogeneous preferences: evidence for Europe and the US," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM5/11, Dec.
• Ulrich Witt, 2011, "Sustainability and the Problem of Consumption," Papers on Economics and Evolution, Philipps University Marburg, Department of Geography, number 2011-16, Dec.
• Amedeo Fossati, 2011, "The Italian Tradition in Public Finance: An Annotated Bibliography of Mauro Fasiani," STUDI ECONOMICI, FrancoAngeli Editore, volume 2011, issue 105, pages 5-122.
• Satyajit Chatterjee & Burcu Eyigungor, 2011, "A quantitative analysis of the U.S. housing and mortgage markets and the foreclosure crisis," Working Papers, Federal Reserve Bank of Philadelphia, number 11-26.
• Hakan Yilmazkuday, 2011, "Intranational Trade and Regional Tax Rates: A Welfare Analysis on the U.S. Economy," Working Papers, Florida International University, Department of Economics, number 1106, Jul.
• Marcel Marekwica & Raimond Maurer, 2011, "How unobservable Bond Positions in Retirement Accounts affect Asset Allocation," Working Paper Series: Finance and Accounting, Department of Finance, Goethe University Frankfurt am Main, number 176.
• Nina I. Malis, 2011, "Luxury Tax: a Populists’ Measure or a Way to Improve the Public Budget Income?," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 83-90, January.
• Sergey G. Lalayev, 2011, "Personal Income Tax: the Change Scenarios," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 111-120, January.
• Antonina V. Soshnikova, 2011, "Personal Income Tax in the Context of the State Regulation of the Economy," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 169-178, July.
• Sergey Sinelnikov-Murylev & Elena Shkrebela, 2011, "Improvement of corporate profit tax in the Russian Federation in the medium term," Research Paper Series, Gaidar Institute for Economic Policy, issue 149P.
• Simone Pellegrino & Gilberto Turati, 2011, "Reducing The Tax Wedge On Labour Income By Reforming Housing Taxation: Can This Reform Achieve A Political Majority?," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, volume 70, issue 1, pages 123-154, January.
• Elena Briata, 2011, "Marginal tax rates, tax revenues and inequality. Reagan’s fiscal policy," DEP - series of economic working papers, University of Genoa, Research Doctorate in Public Economics, number 4/2011, Jul.
• Bérangère Legendre, 2011, "Inequalities between retirees and workers: an empirical model to capture the effect of taxation," Post-Print, HAL, number hal-00951708.
• Henri Sterdyniak, 2011, "Faut-il remettre en cause la politique familiale française ?," Post-Print, HAL, number hal-01024182, Jan, DOI: 10.3917/reof.116.0333.
• Mina Baliamoune-Lutz & Pierre Garello, 2011, "Tax Structure And Entrepreneurship," Post-Print, HAL, number halshs-00706942, Dec.
• Zsofia Barany, 2011, "Income inequality and the progressivity of taxes in a coalition formation model," Sciences Po Economics Publications (main), HAL, number hal-00972940, Jun.
• Henri Sterdyniak, 2011, "Faut-il remettre en cause la politique familiale française ?," Sciences Po Economics Publications (main), HAL, number hal-01024182, Jan, DOI: 10.3917/reof.116.0333.
• Zsofia Barany, 2011, "Income inequality and the progressivity of taxes in a coalition formation model," Working Papers, HAL, number hal-00972940, Jun.
• Ericson, Peter & Flood, Lennart, 2011, "Taxes, Wages and Working Hours," Working Papers in Economics, University of Gothenburg, Department of Economics, number 514, Aug.
• Engström, Per & Nordblom, Katarina & Ohlsson, Henry & Persson, Annika, 2011, "Loss evasion and tax aversion," Working Papers in Economics, University of Gothenburg, Department of Economics, number 518, Nov.
• Pirttälä, Jukka & Selin, Håkan, 2011, "Tax Policy and Employment: How Does the Swedish System Fare?," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2011:2, Feb.
• Jacob, Martin, 2011, "Tax Regimes and Capital Gains Realizations," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2011:9, Aug.
• Engström, Per & Nordblom, Katarina & Ohlsson, Henry & Persson, Annika, 2011, "Loss evasion and tax aversion," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2011:11, Nov.
• M Gelber, Alexander, 2011, "Taxation and the Earnings of Husbands and Wives: Evidence from Sweden," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2012:4, Sep.
• Södersten, Jan & Lindhe, Tobias, 2011, "The Norwegian Shareholder Tax Reconsidered," Working Paper Series, Uppsala University, Department of Economics, number 2011:6, Apr.
• Engström, Per & Nordblom, Katarina & Ohlsson, Henry & Persson, Annika, 2011, "Loss evasion and tax aversion," Working Paper Series, Uppsala University, Department of Economics, number 2011:17, Nov.
• 田中, 秀明, 2011, "社会保障と税の一体改革:保険原理と再分配原理の再構築," CIS Discussion paper series, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University, number 524, Sep.
• Olken, Benjamin A. & Singhal, Monica, 2011, "Informal Taxation," Scholarly Articles, Harvard Kennedy School of Government, number 5689166.
• Shun-ichiro Bessho & Masayoshi Hayashi, 2011, "Should Japanese Tax System Be More Progressive?," Global COE Hi-Stat Discussion Paper Series, Institute of Economic Research, Hitotsubashi University, number gd10-181, Mar.
• Müller, Kai-Uwe & Steiner, Viktor, 2011, "Beschäftigungswirkungen von Lohnsubventionen und Mindestlöhnen : zur Reform des Niedriglohnsektors in Deutschland (Employment effects of wage subsidies and minimum wages : the reform of the low-wage l," Zeitschrift für ArbeitsmarktForschung - Journal for Labour Market Research, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], volume 44, issue 1/2, pages 181-195, DOI: 10.1007/s12651-011-0073-7.
• Leonel Rosiles Lopez & Celia Cruz Camez Contreras & Cruz Elda Macias Teran & Santiago Perez Alcala, 2011, "Common Property And Fiscal Benefits In Mexico, La Copropiedad Y Sus Beneficios Fiscales En Mexico," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 4, issue 1, pages 31-46.
• Ardanaz, Martín & Scartascini, Carlos, 2011, "Why Don't We Tax the Rich? Inequality, Legislative Malapportionment, and Personal Income Taxation around the World," IDB Publications (Working Papers), Inter-American Development Bank, number 3821, Nov.
• Martin Ardanaz & Carlos Scartascini, 2011, "Why Don’t We Tax the Rich? Inequality, Legislative Malapportionment, and Personal Income Taxation around the World," Research Department Publications, Inter-American Development Bank, Research Department, number 4724, Nov.
• De Donder, Philippe & Pestieau, Pierre, 2011, "Private, social and self insurance for longterm care: a political economy analysis," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 719, Dec, revised Jun 2014.
• Christian Keuschnigg, 2011, "The Design of Capital Income Taxation: Reflections on the Mirrlees Review," Fiscal Studies, Institute for Fiscal Studies, volume 32, issue 3, pages 437-452, September, DOI: j.1475-5890.2011.00145.x.
• Tim Beatty & Laura Blow & Thomas Crossley & Cormac O'Dea, 2011, "Cash by any other name? Evidence on labelling from the UK Winter Fuel Payment," IFS Working Papers, Institute for Fiscal Studies, number W11/10, Jun.
• Gerhard Wagenhals, 2011, "Dual Income Tax Reform in Germany. A Microsimulation Approach," International Journal of Microsimulation, International Microsimulation Association, volume 4, issue 2, pages 3-13.
• Judith Niehues & Andreas Peichl, 2011, "Lower and upper bounds of unfair inequality: Theory and evidence for Germany and the US," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 216.
• Felipe J. Fonseca & Daniel Ventosa-Santaulària, 2011, "Revenue Elasticity of the Main federal Taxes in Mexico," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., volume 48, issue 1, pages 89-111.
• Martin Grossmann & Markus Lang & Helmut Dietl, 2011, "Why Taxing Executives' Bonuses Can Foster Risk-Taking Behavior," Working Papers, University of Zurich, Institute for Strategy and Business Economics (ISU), number 0150, Oct, revised May 2012.
• Cahuc, Pierre & Carcillo, Stéphane, 2011, "The Detaxation of Overtime Hours: Lessons from the French Experiment," IZA Discussion Papers, Institute of Labor Economics (IZA), number 5439, Jan.
• Tonin, Mirco & Kolm, Ann-Sofie, 2011, "In-Work Benefits and Unemployment," IZA Discussion Papers, Institute of Labor Economics (IZA), number 5473, Feb.
• Brown, Sarah & McHardy, Jolian & Taylor, Karl, 2011, "Intergenerational Analysis of Social Interaction," IZA Discussion Papers, Institute of Labor Economics (IZA), number 5621, Apr.
• Tonin, Mirco, 2011, "Minimum Wage and Tax Evasion: Theory and Evidence," IZA Discussion Papers, Institute of Labor Economics (IZA), number 5660, Apr.
• Cruces, Guillermo & Perez Truglia, Ricardo & Tetaz, Martin, 2011, "Biased Perceptions of Income Distribution and Preferences for Redistribution: Evidence from a Survey Experiment," IZA Discussion Papers, Institute of Labor Economics (IZA), number 5699, May.
• Bibi, Sami & Duclos, Jean-Yves & Araar, Abdelkrim, 2011, "Mobility, Taxation and Welfare," IZA Discussion Papers, Institute of Labor Economics (IZA), number 5757, Jun.
• Niehues, Judith & Peichl, Andreas, 2011, "Lower and Upper Bounds of Unfair Inequality: Theory and Evidence for Germany and the US," IZA Discussion Papers, Institute of Labor Economics (IZA), number 5834, Jul.
• Ericson, Peter & Flood, Lennart, 2011, "Taxes, Wages and Working Hours," IZA Discussion Papers, Institute of Labor Economics (IZA), number 5930, Aug.
• Bönke, Timm & Corneo, Giacomo & Lüthen, Holger, 2011, "Lifetime Earnings Inequality in Germany," IZA Discussion Papers, Institute of Labor Economics (IZA), number 6020, Oct.
• Fochmann, Martin & Weimann, Joachim, 2011, "The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment," IZA Discussion Papers, Institute of Labor Economics (IZA), number 6049, Oct.
• Basso, Gaetano & Dolls, Mathias & Eichhorst, Werner & Leoni, Thomas & Peichl, Andreas, 2011, "The Effects of the Recent Economic Crisis on Social Protection and Labour Market Arrangements across Socio-Economic Groups," IZA Discussion Papers, Institute of Labor Economics (IZA), number 6080, Oct.
• Bargain, Olivier B. & Decoster, André & Dolls, Mathias & Neumann, Dirk & Peichl, Andreas & Siegloch, Sebastian, 2011, "Welfare, Labor Supply and Heterogeneous Preferences: Evidence for Europe and the US," IZA Discussion Papers, Institute of Labor Economics (IZA), number 6102, Nov.
• Lehmann, Etienne & Marical, François & Rioux, Laurence, 2011, "Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms," IZA Discussion Papers, Institute of Labor Economics (IZA), number 6108, Nov.
• Tosun, Mehmet S., 2011, "Demographic Divide and Labor Migration in the Euro-Mediterranean Region," IZA Discussion Papers, Institute of Labor Economics (IZA), number 6188, Dec.
• Peichl, Andreas & Pestel, Nico & Schneider, Hilmar & Siegloch, Sebastian, 2011, "Bemessungsgrundlage schlägt Fünf-Stufen-Tarif: Eine Simulationsanalyse des Reformvorschlags nach Rose," IZA Standpunkte, Institute of Labor Economics (IZA), number 36, Apr.
• Löffler, Max & Peichl, Andreas & Pestel, Nico & Schneider, Hilmar & Siegloch, Sebastian, 2011, "Einfach ist nicht immer gerecht: Eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer," IZA Standpunkte, Institute of Labor Economics (IZA), number 44, Oct.
• Paul Eckerstorfer, 2011, "Optimal redistributive taxation in a multi-externality model," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2011-10, Jul.
• Johann K. Brunner & Susanne Pech, 2011, "Optimal taxation of wealth transfers when bequests are motivated by joy of giving," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2011-12, Sep.
• Paul Eckerstorfer, 2011, "Optimal redistributive taxation in a multi-externality model," NRN working papers, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria, number 2011-07, Jul.
• Stephan Muehlbacher & Erich Kirchler & Herbert Schwarzenberger, 2011, "Voluntary versus enforced tax compliance: empirical evidence for the “slippery slope” framework," European Journal of Law and Economics, Springer, volume 32, issue 1, pages 89-97, August, DOI: 10.1007/s10657-011-9236-9.
• Liqun Liu & Andrew Rettenmaier & Thomas Saving, 2011, "The welfare gain from replacing the health insurance tax exclusion with lump-sum tax credits," International Journal of Health Economics and Management, Springer, volume 11, issue 2, pages 101-113, June, DOI: 10.1007/s10754-011-9090-x.
• Ann-Sofie Kolm & Mirco Tonin, 2011, "In-work benefits and unemployment," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 18, issue 1, pages 74-92, February, DOI: 10.1007/s10797-010-9148-6.
• Louis Kaplow, 2011, "Targeted savings and labor supply," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 18, issue 5, pages 507-518, October, DOI: 10.1007/s10797-010-9128-x.
• Frank Fossen & Daniela Glocker, 2011, "Expected future earnings, taxation, and university enrollment," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 18, issue 6, pages 688-723, December, DOI: 10.1007/s10797-011-9173-0.
• Luciano Fanti & Luca Gori, 2011, "On economic growth and minimum wages," Journal of Economics, Springer, volume 103, issue 1, pages 59-82, May, DOI: 10.1007/s00712-011-0190-3.
• Sven Stöwhase, 2011, "Non-minimization of source taxes on labor income: empirical evidence from Germany," Review of Economics of the Household, Springer, volume 9, issue 2, pages 293-306, June, DOI: 10.1007/s11150-009-9077-2.
• Benedek, Dóra & Kiss, Áron, 2011, "Mikroszimulációs elemzés a személyi jövedelemadó módosításainak hatásvizsgálatában
  [Micro-simulation analysis in examination of the effects of personal income-tax changes]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 2, pages 97-110.
• Gáspár, Katalin & Varga, Zsuzsa, 2011, "A bajban lévő lakáshitelesek elemzése mikroszimulációs modellezéssel
  [Analysis of housing-loan borrowers in difficulty, using micro-simulation modelling]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 6, pages 529-542.
• Henrik Jacobsen Kleven & Esben Anton Schultz, 2011, "Estimating Taxable Income Responses using Danish Tax Reforms," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 2011-02, Aug.