Research classified by Journal of Economic Literature (JEL) codes
Top JEL
/ H: Public Economics
/ / H2: Taxation, Subsidies, and Revenue
/ / / H24: Personal Income and Other Nonbusiness Taxes and Subsidies
2011
- 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, Centre for Economic Policy Research, number 8217, Jan.
- Rydqvist, Kristian & Spizman, Joshua & Schwartz, Steven, 2011, "The Tax Benefit of Income Smoothing," CEPR Discussion Papers, Centre for Economic Policy Research, number 8425, Jun.
- Castanheira, Micael & Profeta, Paola & Nicodème, Gaëtan, 2011, "On the political economics of tax reforms," CEPR Discussion Papers, Centre for Economic Policy Research, number 8507, Aug.
- Schankerman, Mark & Serrano, Carlos & Galasso, Alberto, 2011, "Trading and Enforcing Patent Rights," CEPR Discussion Papers, Centre for Economic Policy Research, 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.
- 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 labor market in Germany)," 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, DOI: http://dx.doi.org/10.18235/0011353.
- 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, IZA Network @ LISER, number 5439, Jan.
- Tonin, Mirco & Kolm, Ann-Sofie, 2011, "In-Work Benefits and Unemployment," IZA Discussion Papers, IZA Network @ LISER, number 5473, Feb.
- Brown, Sarah & McHardy, Jolian & Taylor, Karl, 2011, "Intergenerational Analysis of Social Interaction," IZA Discussion Papers, IZA Network @ LISER, number 5621, Apr.
- Tonin, Mirco, 2011, "Minimum Wage and Tax Evasion: Theory and Evidence," IZA Discussion Papers, IZA Network @ LISER, 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, IZA Network @ LISER, number 5699, May.
- Bibi, Sami & Duclos, Jean-Yves & Araar, Abdelkrim, 2011, "Mobility, Taxation and Welfare," IZA Discussion Papers, IZA Network @ LISER, 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, IZA Network @ LISER, number 5834, Jul.
- Ericson, Peter & Flood, Lennart, 2011, "Taxes, Wages and Working Hours," IZA Discussion Papers, IZA Network @ LISER, number 5930, Aug.
- Bönke, Timm & Corneo, Giacomo & Lüthen, Holger, 2011, "Lifetime Earnings Inequality in Germany," IZA Discussion Papers, IZA Network @ LISER, 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, IZA Network @ LISER, 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, IZA Network @ LISER, 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, IZA Network @ LISER, 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, IZA Network @ LISER, number 6108, Nov.
- Tosun, Mehmet S., 2011, "Demographic Divide and Labor Migration in the Euro-Mediterranean Region," IZA Discussion Papers, IZA Network @ LISER, 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.
- Sami Bibi & Jean-Yves Duclos & Abdelkrim Araar, 2011, "Mobility, Taxation and Welfare," Cahiers de recherche, CIRPEE, number 1114.
- Martin Fochmann & Joachim Weimann, 2011, "The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 110020, Aug.
- Emanuele Canegrati, 2011, "A Probabilistic Voting Model of Indirect Taxation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 67, issue 1, pages 27-45, March, DOI: 10.1628/001522108X574173.
- Péter Benczúr & Gábor Kátay & Áron Kiss & Balázs Reizer & Mihály Szoboszlai, 2011, "Analysis of changes in the tax and transfer system with a behavioural microsimulation model," MNB Bulletin (discontinued), Magyar Nemzeti Bank (Central Bank of Hungary), volume 6, issue 3, pages 15-27, October.
- Áron Kiss & Pálma Mosberger, 2011, "The elasticity of taxable income of high earners: Evidence from Hungary," MNB Working Papers, Magyar Nemzeti Bank (Central Bank of Hungary), number 2011/11.
- Simone Pellegrino & Achille Vernizzi, 2011, "The decomposition of the redistributive effect into vertical effect, horizontal effect and reranking: the state of the art and the application to the Italian case," Politica economica, Società editrice il Mulino, issue 1, pages 25-48.
- Jonathan A. Parker & Nicholas S. Souleles & David S. Johnson & Robert McClelland, 2011, "Consumer Spending and the Economic Stimulus Payments of 2008," NBER Working Papers, National Bureau of Economic Research, Inc, number 16684, Jan.
- Carola Frydman & Raven S. Molloy, 2011, "Does Tax Policy Affect Executive Compensation? Evidence from Postwar Tax Reforms," NBER Working Papers, National Bureau of Economic Research, Inc, number 16812, Feb.
- Richard V. Burkhauser & Jeff Larrimore & Kosali I. Simon, 2011, "A "Second Opinion" on the Economic Health of the American Middle Class," NBER Working Papers, National Bureau of Economic Research, Inc, number 17164, Jun.
- Chongyang Chen & Zhonglan Dai & Douglas Shackelford & Harold Zhang, 2011, "Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital?," NBER Working Papers, National Bureau of Economic Research, Inc, number 17169, Jun.
- Louis Kaplow, 2011, "An Optimal Tax System," NBER Working Papers, National Bureau of Economic Research, Inc, number 17214, Jul.
- Sara LaLumia & James M. Sallee, 2011, "The Value of Honesty: Empirical Estimates from the Case of the Missing Children," NBER Working Papers, National Bureau of Economic Research, Inc, number 17247, Jul.
- Leonard E. Burman & Marvin Phaup, 2011, "Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform," NBER Working Papers, National Bureau of Economic Research, Inc, number 17268, Aug.
- Alberto Galasso & Mark Schankerman & Carlos J. Serrano, 2011, "Trading and Enforcing Patent Rights," NBER Working Papers, National Bureau of Economic Research, Inc, number 17367, Aug.
- Mikhail Golosov & Maxim Troshkin & Aleh Tsyvinski, 2011, "Optimal Dynamic Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 17642, Dec.
- Bakija, Jon & Heim, Bradley T., 2011, "How Does Charitable Giving Respond to Incentives and Income? New Estimates From Panel Data," National Tax Journal, National Tax Association;National Tax Journal, volume 64, issue 2, pages 615-650, June, DOI: 10.17310/ntj.2011.2S.08.
- John Creedy & Norman Gemmell, 2011, "Tax Rates and Revenue Changes: Behavioural and Structural Factors," Treasury Working Paper Series, New Zealand Treasury, number 11/05, Dec.
- Dan Andrews & Aida Caldera Sánchez & Åsa Johansson, 2011, "Housing Markets and Structural Policies in OECD Countries," OECD Economics Department Working Papers, OECD Publishing, number 836, Jan, DOI: 10.1787/5kgk8t2k9vf3-en.
- Dan Andrews & Aida Caldera Sánchez, 2011, "Drivers of Homeownership Rates in Selected OECD Countries," OECD Economics Department Working Papers, OECD Publishing, number 849, Mar, DOI: 10.1787/5kgg9mcwc7jf-en.
- Balázs Égert, 2011, "Bringing French Public Debt Down: The Options for Fiscal Consolidation," OECD Economics Department Working Papers, OECD Publishing, number 858, Apr, DOI: 10.1787/5kgdpn1hhc7k-en.
- Balázs Égert, 2011, "Réduire la dette publique française : Les options de l'assainissement budgétaire," OECD Economics Department Working Papers, OECD Publishing, number 858, Apr, DOI: 10.1787/5kgdpn0x92jg-fr.
- Christophe André, 2011, "Improving the Functioning of the Housing Market in the United Kingdom," OECD Economics Department Working Papers, OECD Publishing, number 867, May, DOI: 10.1787/5kgc42th5df2-en.
- Calista Cheung, 2011, "Policies to Rebalance Housing Markets in New Zealand," OECD Economics Department Working Papers, OECD Publishing, number 878, Jul, DOI: 10.1787/5kg8gj13xxf5-en.
- Tulai Ioan Constantin & Schiau (Macavei) Laura - Liana, 2011, "The Flat Tax - A Comparative Study Of The Existing Models," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 446-452, July.
- Abrudan Leonard & Abrudan Cristina, 2011, "A Study Concerning The Opportunity Of Introducing The Flat Tax In The Case Of The Income Tax For Individuals In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 310-315, December.
- Alessandro Cigno & Pierre Pestieau & Ray Rees, 2011, "Introduction to the Symposium on Taxation and the Family," CESifo Economic Studies, CESifo Group, volume 57, issue 2, pages 203-215, June.
- Robert A. Pollak, 2011, "Family Bargaining and Taxes: A Prolegomenon to the Analysis of Joint Taxation ," CESifo Economic Studies, CESifo Group, volume 57, issue 2, pages 216-244, June.
- Patricia Apps & Ray Rees, 2011, "Relational Contracts, Taxation and the Household," CESifo Economic Studies, CESifo Group, volume 57, issue 2, pages 245-258, June.
- Alessandro Cigno, 2011, "Agency in Family Policy: A Survey," CESifo Economic Studies, CESifo Group, volume 57, issue 2, pages 305-331, June.
- Helmuth Cremer & Pierre Pestieau, 2011, "The Tax Treatment of Intergenerational Wealth Transfers ," CESifo Economic Studies, CESifo Group, volume 57, issue 2, pages 365-401, June.
- Charles Brendon, 2011, "Applying perturbation analysis to dynamic optimal tax problems," Economics Series Working Papers, University of Oxford, Department of Economics, number 581, Nov.
- Raghbendra Jha & Raghav Gaiha & Manoj K. Pandey & Nidhi Kaicker, 2011, "Food Subsidy, Income Transfer and the Poor: A Comparative Analysis of the Public Distribution System in India's States," ASARC Working Papers, The Australian National University, Australia South Asia Research Centre, number 2011-16.
- Giday, András, 2011, "Home Tax Allowance for Younger People," Public Finance Quarterly, Corvinus University of Budapest, volume 56, issue 1, pages 17-26.
- Hans-Georg Petersen, 2011, "Income Taxation and the Choice of the Tax Rate Schedule: Sacrifice Principles and "Just" Tax Rates," Finanzwissenschaftliche Diskussionsbeiträge, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, number 62, Jun.
- Siemers, Lars-H. R. & Zöller, Daniel, 2011, "Change-over within little scope: On the decision neutrality of recent tax reform proposals," MPRA Paper, University Library of Munich, Germany, number 27943, Jan.
- Fatica, Serena, 2011, "Preferences for redistribution, the size of government and the tax system," MPRA Paper, University Library of Munich, Germany, number 29782, Feb.
- Luigi, Bernardi, 2011, "Tendenze dei prelievi tributari ed effetti fiscali della crisi finanziaria nell'Unione europea e in Svizzera
[Tax trends and tax effectcs of the economic crisis in European Union and in Switzerland]," MPRA Paper, University Library of Munich, Germany, number 31005, May, revised 18 May 2011. - Luigi, Bernardi, 2011, "Economic crisis and taxation in Europe," MPRA Paper, University Library of Munich, Germany, number 31007, May.
- Cok, Mitja & Sambt, Joze & Kosak, Marko & Verbic, Miroslav & Majcen, Boris, 2011, "Distribution of personal income tax changes in Slovenia," MPRA Paper, University Library of Munich, Germany, number 32704, Aug.
- Faíña, Andres / A. & Lopez-Rodriguez, Jesus / J. & Varela, Laura / L., 2011, "Nontaxable income and necessary consumption: the Rousseau’s paradox of fiscal egalitarianism," MPRA Paper, University Library of Munich, Germany, number 32900, Aug.
- Uppal, Yogesh & Glazer, Amihai, 2011, "Legislative turnover, fiscal policy, and economic growth: evidence from U.S. state legislatures," MPRA Paper, University Library of Munich, Germany, number 34186, Oct.
- Slonimczyk, Fabian, 2011, "The effect of taxation on informal employment: evidence from the Russian flat tax reform," MPRA Paper, University Library of Munich, Germany, number 35404.
- Compton, Ryan & Nicholls, Christopher C. & Sandler, Daniel & Tedds, Lindsay, 2011, "Quantifying the Personal Income Tax Benefits of Backdating: A Canada - US Comparison," MPRA Paper, University Library of Munich, Germany, number 39789.
- Althaus, Catherine & Tedds, Lindsay M & McAVoy, Allen, 2011, "The feasibility of implementing a congestion charge on the Halifax Peninsula: filling the 'Missing Link' of implementation," MPRA Paper, University Library of Munich, Germany, number 39790.
- Dai, Darong & Shen, Kunrong, 2011, "A New Exploration of Optimal IPR Protection and International Policy Cooperation," MPRA Paper, University Library of Munich, Germany, number 40039, Sep.
- Lopez-Rodriguez, David, 2011, "Distributive Politics and Economic Ideology," MPRA Paper, University Library of Munich, Germany, number 44145.
- Lopez-Rodriguez, David, 2011, "The scope of political redistribution with proportional income taxation," MPRA Paper, University Library of Munich, Germany, number 44150, revised 2012.
- Cebula, Richard & Foley, Maggie, 2011, "A Panel Data Study of the Effects of Economic Freedom, Regulatory Quality, and Taxation on the Growth Rate of Per Capita Real GDP," MPRA Paper, University Library of Munich, Germany, number 54703, Apr.
- Tedds, Lindsay M. & Rehavi, Marit, 2011, "Special Report—Tax Time: A Workshop Discussion on Recent Research in Applied Public Finance," MPRA Paper, University Library of Munich, Germany, number 96925.
- Leoš Vítek, 2011, "Fiscal Instruments of a Support of the Families with Children and their Changes in Developed Countries," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 4, pages 60-84, DOI: 10.18267/j.efaj.20.
- Jukka Pirttilä & Håkan Selin, 2011, "Tax Policy and Employment: How Does the Swedish System Fare," Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE, number 267, Feb.
- David Powell & Hui Shan, 2011, "Income Taxes, Compensating Differentials, and Occupational Choice How Taxes Distort the Wage-Amenity Decision," Working Papers, RAND Corporation, number WR-705-1, Jan.
- David Powell, 2011, "Heterogeneity in Income Tax Incidence Are the Wages of Dangerous Jobs More Responsive to Tax Changes than the Wages of Safe Jobs?," Working Papers, RAND Corporation, number WR-706-1, Jan.
- Marika Santoro & Chao Wei, 2011, "Taxation, Investment and Asset Pricing," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 14, issue 3, pages 443-454, July, DOI: 10.1016/j.red.2010.09.002.
- Jonathan A. Parker, 2011, "Consumer Spending and the Economic Stimulus Payments of 2008," 2011 Meeting Papers, Society for Economic Dynamics, number 254.
- Santiago Díaz De Sarralde & Carlos Garcimartín & Jesús Ruíz-Huerta, 2011, "Progresividad Y Redistribución En Reformas Fiscales. Los Efectos Nivel Y Distancia. Una Aplicación Al Irpf," Revista de Economia Aplicada, Universidad de Zaragoza, Departamento de Estructura Economica y Economia Publica, volume 19, issue 3, pages 97-116, Winter.
- Edda Claus & Iris Claus, 2011, "Effects of Taxation on Migration: Some Evidence for the ASEAN and APEC Economies," Asian Development Review, Asian Development Bank, volume 28, issue 1, pages 22-50.
- 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," ADBI Working Papers, Asian Development Bank Institute, number 279, Apr.
- Rosanne Altshuler & Benjamin Harris & Eric Toder, 2011, "Capital Income Taxation and Progressivity in a Global Economy," Departmental Working Papers, Rutgers University, Department of Economics, number 201122, May.
- Tomasz Wolowiec, 2011, "Selected Issues Of Personal Income Taxation Harmonization," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 7, issue 2, pages 30-44, August.
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