Research classified by Journal of Economic Literature (JEL) codes

2009

• Boss, Achim & Boss, Alfred & Boss, Thomas, 2009, "Die Änderungen des Einkommensteuertarifs: Folgen für das Lohnsteueraufkommen und die Leistungsanreize," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 1529.
• Kunze, Lars, 2009, "Capital Taxation, Long-run Growth, and Bequests," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 113.
• Kunze, Lars & Schuppert, Christiane, 2009, "Financing Social Security by Taxing Capital Income – A Bad Idea?," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 90.

2008

• John Creedy & Jamas Enright & Norman Gemmell & Nick McNabb, 2008, "Equity and Efficiency Measures of Tax-Transfer Systems: Some Evidence for New Zealand," Treasury Working Paper Series, New Zealand Treasury, number 08/04, Dec.
• Åsa Johansson & Chistopher Heady & Jens Mathias Arnold & Bert Brys & Laura Vartia, 2008, "Taxation and Economic Growth," OECD Economics Department Working Papers, OECD Publishing, number 620, Jul, DOI: 10.1787/241216205486.
• Alain de Serres, 2008, "Reforming the Polish Tax System to Improve its Efficiency," OECD Economics Department Working Papers, OECD Publishing, number 630, Aug, DOI: 10.1787/240788685657.
• Randall S. Jones & Masahiko Tsutsumi, 2008, "Reforming the Tax System in Japan to Promote Fiscal Sustainability and Economic Growth," OECD Economics Department Working Papers, OECD Publishing, number 650, Dec, DOI: 10.1787/230312273167.
• Laura Vartia, 2008, "How do Taxes Affect Investment and Productivity?: An Industry-Level Analysis of OECD Countries," OECD Economics Department Working Papers, OECD Publishing, number 656, Dec, DOI: 10.1787/230022721067.
• Alfred Michael Dockery & Paul Flatau, 2008, "An analysis of the impact of tax and welfare reform measures on effective marginal tax rates in Australia 1982-2002," Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, volume 11, issue 3, pages 203-226.
• John Creedy, 2008, "Choosing the tax rate in a linear income tax structure," Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, volume 11, issue 3, pages 257-276.
• Luciano Fanti & Luca Gori, 2008, "Neoclassical Economic Growth and Lifetime Welfare in a Simple OLG Model with Unions," Discussion Papers, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy, number 2008/71, Jan.
• Cok, Mitja & Majcen, Boris & Verbic, Miroslav & Kosak, Marko, 2008, "Use of simulation models for the tax reform in Slovenia," MPRA Paper, University Library of Munich, Germany, number 10390, Jan.
• Emanuele, Canegrati, 2008, "Analysis of Intergenerational Inequality: the Role of Public Expenditure and Taxation," MPRA Paper, University Library of Munich, Germany, number 10926, Oct.
• Berliant, Marcus & Strauss, Robert P., 2008, "Distributional analysis of prospective 2009 US individual income taxes: current law and the candidates’ tax plans," MPRA Paper, University Library of Munich, Germany, number 11221, Oct.
• Herani, Gobind M., 2008, "Comparision of agro-based industry of Tharparkar and barrage area of Sindh," MPRA Paper, University Library of Munich, Germany, number 12140, Dec.
• Herani, Gobind M., 2008, "Agro-based industry of Tharparkar and barrage area of Sindh: Conclusion remarks," MPRA Paper, University Library of Munich, Germany, number 12141, Dec.
• Herani, Gobind M., 2008, "Agro-based industry of Tharparkar and barrage area of Sindh: Solutions and suggested policy," MPRA Paper, University Library of Munich, Germany, number 12143, Dec.
• Honekamp, Ivonne, 2008, "Effizienz der staatlichen Riester-Förderung - Eine empirische Analyse mit dem Sozio-oekonomischen Panel (SOEP)
  [Effectiveness of the public Riester subsidies - An empirical analysis using the Socio," MPRA Paper, University Library of Munich, Germany, number 27020, May.
• Cebula, Richard & Smith, Heather, 2008, "Teaching Political Economy: On the Economics Significance of the Public's Job Approval Rating of the President," MPRA Paper, University Library of Munich, Germany, number 56785, Jan.
• Ayoki, Milton & Obwona, Marios & Ogwapus, Moses, 2008, "The Revenue Effects of Uganda’s Tax Reforms, 1989-2008," MPRA Paper, University Library of Munich, Germany, number 78842, Jan.
• Landon, Stuart & Smith, Constance, 2008, "Taxation and bond market investment strategies: Evidence from the market for Government of Canada bonds," MPRA Paper, University Library of Munich, Germany, number 9959, May.
• Alexis Direr, 2008, "Épargne retraite et redistribution," Économie et Statistique, Programme National Persée, volume 417, issue 1, pages 119-133, DOI: 10.3406/estat.2008.7691.
• Ilpo Suoniemi & Marja Riihelä & Risto Sullström, 2008, "Tax progressivity and recent evolution of the Finnish income inequality," Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE, number 246, Dec.
• Kevin J. Mumford, 2008, "The Efficiency Cost of Child Tax Benefits," Purdue University Economics Working Papers, Purdue University, Department of Economics, number 1220, Nov.
• Sagiri Kitao, 2008, "Entrepreneurship, taxation and capital investment," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 11, issue 1, pages 44-69, January, DOI: 10.1016/j.red.2007.05.002.
• Félix Domínguez Barrero & Julio López Laborda, 2008, "Planificación fiscal con el impuesto dual sobre la renta," Revista de Economia Aplicada, Universidad de Zaragoza, Departamento de Estructura Economica y Economia Publica, volume 16, issue 3, pages 89-110, Winter.
• Jean-Yves Duclos & Bernard Fortin & Andrée-Anne Fournier, 2008, "Une analyse des taux marginaux effectifs d’imposition au Québec," L'Actualité Economique, Société Canadienne de Science Economique, volume 84, issue 1, pages 5-46.
• Francesco Figari & Luca Gandullia & Marco Petrini, 2008, "Agevolazioni fiscali e settore non profit nell’esperienza italiana / Tax breaks and the non profit sector in Italy," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, volume 61, issue 2-3, pages 339-361.
• Oscar Garavello, 2008, "L’analisi economica delle regole di origine: verso una nuova modellistica teorica ed empirica / Rules of origin in international trade: new theoretical and empirical models," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, volume 61, issue 2-3, pages 363-414.
• Maurizio Bussolo & Denis Medvedev, 2008, "Do Remittances Have a Flip Side? A General Equilibrium Analysis of Remittances, Labor Supply Responses and Policy Options for Jamaica," Journal of Economic Integration, Center for Economic Integration, Sejong University, volume 23, pages 734-764.
• Péter Bakos & Péter Benczúr & Dora Benedek, 2008, "The Elasticity of Taxable Income: Estimates and Flat Tax Predictions using the Hungarian Tax Changes in 2005," RSCAS Working Papers, European University Institute, number 2008/32, Aug.
• Matteo Bassi, 2008, "I Will Survive: Capital Taxation, Voter Turnout and Time Inconsistency," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 206, Sep.
• Ali ÇELİKKAYA & Hüseyin GÜRBÜZ, 2008, "Mükelleflerin Vergiye Karşı Tutum ve Davranışlarını Etkileyen Çeşitli Değişkenler Arasındaki İlişkinin Analizi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 2008-2.
• Ivonne Honekamp & Daniel Possenriede, 2008, "Redistributive effects in public health care financing," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), volume 9, issue 4, pages 405-416, November, DOI: 10.1007/s10198-008-0100-y.
• Herbert J Schuetze, 2008, "Tax Incentives and Entrepreneurship: Measurement and Data Considerations," International Studies in Entrepreneurship, Springer, chapter 0, in: Emilio Congregado, "Measuring Entrepreneurship", DOI: 10.1007/978-0-387-72288-7_10.
• James Koch, 2008, "The relative decline of a Musgrave ‘Merit Good:’ the case of public support of flagship public universities," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 32, issue 4, pages 368-379, October, DOI: 10.1007/s12197-008-9040-8.
• Alicia Munnell, 2008, "“A reappraisal of social security financing”—revisited," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 32, issue 4, pages 394-408, October, DOI: 10.1007/s12197-008-9045-3.
• Thor O. Thoresen & Jørgen Aasness & Zhiyang Jia, 2008, "More realistic estimates of revenue changes from tax cuts," Discussion Papers, Statistics Norway, Research Department, number 545, May.
• Copenhagen Economics, 2008, "Study on reduced VAT applied to goods and services in the Member States of the European Union," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 13, Oct, revised Oct 2008.
• Pricewaterhousecoopers, 2008, "Study on the possible impact of measures envisaged for fighting VAT fraud (More detailed information)," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0020, Jan.
• Pricewaterhousecoopers, 2008, "Study on the possible impact of measures envisaged for fighting VAT fraud (Timeframes)," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0021, Jan.
• Copenhagen Economics, 2008, "Reduced VAT for environmentally friendly products," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0025, Dec.
• European Commission, 2008, "Taxation trends in the European Union: 2008 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2008, Apr.
• Gilbert Metcalf, 2008, "Using Tax Expenditures to Achieve Energy Policy Goals," Discussion Papers Series, Department of Economics, Tufts University, Department of Economics, Tufts University, number 0715.
• Jang-Ting Guo & Alan Krause, 2008, "Optimal Nonlinear Income Taxation with Habit Formation," Working Papers, University of California at Riverside, Department of Economics, number 200810, Aug, revised Aug 2008.
• Christian Keuschnigg, 2008, "Tax Policy for Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2008, Department of Economics, University of St. Gallen, number 2008-07, Mar.
• Jon Bakija & Bradley Heim, 2008, "How Does Charitable Giving Respond to Incentives and Income? New Estimates from Panel Data," Department of Economics Working Papers, Department of Economics, Williams College, number 2008-01, Jul, revised Jun 2011.
• Carol Osler & Tanseli Savaser, 2008, "Extreme Returns without News: A Microstructural Explanation," Department of Economics Working Papers, Department of Economics, Williams College, number 2008-02, Feb.
• Rolf Aaberge & Ugo Colombino & John E. Roemer, 2008, "Optimal Taxation According to Equality of Opportunity: A Microeconometric Simulation Analysis," CHILD Working Papers, CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY, number wp05_08, Apr.
• Rumpf, Dominik & Kiesewetter, Dirk & Dietrich, Maik, 2008, "Investitionsentscheidungen und die Begünstigung nicht entnommener Gewinne nach § 34a EStG," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 33.
• Jacob, Martin, 2008, "Welche privaten Veräußerungsgewinne sollten besteuert werden?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 49.
• Jacob, Martin & Niemann, Rainer & Weiss, Martin, 2008, "The rich demystified: A reply to Bach, Corneo, and Steiner (2008)," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 58.
• Fochmann, Martin & Rumpf, Dominik, 2008, "Modellierung von Aktienanlagen bei laufenden Umschichtungen und einer Besteuerung von Veräußerungsgewinnen," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 59.
• Corneo, Giacomo & Keese, Matthias & Schröder, Carsten, 2008, "Can governments boost voluntary retirement savings via tax incentives and subsidies? A German case study for low-income households," Economics Working Papers, Christian-Albrechts-University of Kiel, Department of Economics, number 2008-18.
• Rapp, Marc Steffen & Schwetzler, Bernhard, 2008, "Equilibrium security prices with capital income taxes and an exogenous interest rate," CEFS Working Paper Series, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS), number 2008-08.
• Homburg, Stefan, 2008, "Die Entfernungspauschale als steuertheoretische Herausforderung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 45-53.
• Homburg, Stefan, 2008, "Neue Entwicklungstendenzen der deutschen Steuerpolitik," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 51, issue 1, pages 9-15.
• Fuest, Clemens & Thöne, Michael & Glasmacher, Gregor, 2008, "Ertragsabhängige und ertragsunabhängige Steuern
  [Income-dependent and income-independent taxation]," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 10.
• Moog, Stefan, 2008, "MacSim: Ein Simulationsmodell zur Analyse der gesamtwirtschaftlichen Auswirkungen der demografischen Entwicklung in Deutschland," FZG Discussion Papers, University of Freiburg, Research Center for Generational Contracts (FZG), number 29.
• Boss, Alfred, 2008, "Steuervergünstigungen in Deutschland: Eine Aktualisierung," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 1398.
• Boss, Alfred, 2008, "Zur Entwicklung des Anspruchslohns in Deutschland," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 1463.
• Voeller, Dennis & Overesch, Michael, 2008, "The Impact of Personal and Corporate Taxation on Capital Structure Choices," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 08-020.
• Borgloh, Sarah, 2008, "What Drives Giving in Extensive Welfare States? The Case of Germany," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 08-123.
• Leonard E. Burman & Christopher Geissler & Eric J. Toder, 2008, "How Big Are Total Individual Income Tax Expenditures, and Who Benefits from Them?," American Economic Review, American Economic Association, volume 98, issue 2, pages 79-83, May, DOI: 10.1257/aer.98.2.79.
• James Poterba & Todd Sinai, 2008, "Tax Expenditures for Owner-Occupied Housing: Deductions for Property Taxes and Mortgage Interest and the Exclusion of Imputed Rental Income," American Economic Review, American Economic Association, volume 98, issue 2, pages 84-89, May, DOI: 10.1257/aer.98.2.84.
• Bogan, Vicki, , "Are Higher 529 College Savings Plan Fees Linked to Greater State Tax Incentives?," Working Papers, Cornell University, Department of Applied Economics and Management, number 51127, DOI: 10.22004/ag.econ.51127.
• Marcel Marekwica & Steffen Sebastian, 2008, "To Buy Or Not To Buy? Housing, Mortgages And Tax-Deferred Investing," ERES, European Real Estate Society (ERES), number eres2008_204, Jan.
• Patricia Apps & Ray Rees, 2008, "Taxation, Labour Supply and Saving," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 590, Dec.
• Alison L. Booth & Melvyn B. Coles, 2008, "Tax Policy and Returns to Education," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 591, Dec.
• Jordi Guilera Rafecas, 2008, "Top income shares in Portugal over the twentieth century," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 195.
• Saša Ranđelović, 2008, "Dual Income Tax - An Option For The Reform Of Personal Income Tax In Serbia?," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 53, issue 178-179, pages 183-197, July - De.
• Tomer Blumkin & Bradley J. Ruffle & Yosef Ganun, 2008, "Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods," Working Papers, Ben-Gurion University of the Negev, Department of Economics, number 0801.
• Claudia Senik, 2008, "Ambition and Jealousy: Income Interactions in the ‘Old’ Europe versus the ‘New’ Europe and the United States," Economica, London School of Economics and Political Science, volume 75, issue 299, pages 495-513, August, DOI: 10.1111/j.1468-0335.2007.00629.x.
• Sören Blomquist & Luca Micheletto, 2008, "Age‐related Optimal Income Taxation," Scandinavian Journal of Economics, Wiley Blackwell, volume 110, issue 1, pages 45-71, March, DOI: 10.1111/j.1467-9442.2008.00524.x.
• Claudia Wesselbaum-Neugebauer, 2008, "§ 34a EStG - Einstieg in eine rechtsformneutrale Besteuerung oder Option für ein virtuelles Trennungsprinzip?," Schumpeter Discussion Papers, Universitätsbibliothek Wuppertal, University Library, number sdp08009, Dec.
• Maria-Isabel Farfan-Portet & Jean Hindriks & Vincent Lorant, 2008, "Progressivity of Childcare Tax Policies in Belgium," Recherches économiques de Louvain, De Boeck Université, volume 74, issue 2, pages 143-165.
• W. Robert Reed & Cynthia L. Rogers & Mark Skidmore, 2008, "On Estimating Marginal Tax Rates and Tax Progressivities for U.S. States," Working Papers in Economics, University of Canterbury, Department of Economics and Finance, number 08/17, Aug.
• Saku Aura, 2004, "Estate and Capital Gains Taxation: Efficiency and Political Economy Consideration," CESifo Working Paper Series, CESifo, number 1198.
• Laszlo Goerke & Markus Pannenberg, 2005, "Severance Pay and the Shadow of the Law: Evidence for West Germany," CESifo Working Paper Series, CESifo, number 1619.
• Laszlo Goerke, 2006, "Corporate and Personal Income Tax Declarations," CESifo Working Paper Series, CESifo, number 1781.
• Tobias Lindhe & Jan Södersten, 2006, "The Equity Trap, the Cost of Capital and the Firm’s Growth Path," CESifo Working Paper Series, CESifo, number 1801.
• Rune Jansen Hagen & Gaute Torsvik, 2007, "Irreversible Investments, Dynamic Inconsistency and Policy Convergence," CESifo Working Paper Series, CESifo, number 1910.
• Bertil Holmlund & Martin Söderström, 2007, "Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach," CESifo Working Paper Series, CESifo, number 2121.
• Tomer Blumkin & Bradley J. Ruffle & Yosef Ganun, 2008, "Are Income and Consumption Taxes ever really Equivalent? Evidence from a Real-Effort Experiment with Real Goods," CESifo Working Paper Series, CESifo, number 2194.
• Tina Klautke & Alfons J. Weichenrieder & Alfons Weichenrieder, 2008, "Interest Income Tax Evasion, the EU Savings Directive, and Capital Market Effects," CESifo Working Paper Series, CESifo, number 2300.
• Peter Egger & Doina Radulescu & Doina Maria Radulescu, 2008, "Labour Taxation and Foreign Direct Investment," CESifo Working Paper Series, CESifo, number 2309.
• Johann K. Brunner & Susanne Pech, 2008, "Optimum Taxation of Inheritances," CESifo Working Paper Series, CESifo, number 2319.
• Peter Egger & Doina Radulescu & Doina Maria Radulescu, 2008, "The Influence of Labor Taxes on the Migration of Skilled Workers," CESifo Working Paper Series, CESifo, number 2462.
• Volker Meier & Matthias Wrede, 2008, "Reducing the Excess Burden of Subsidizing the Stork: Joint Taxation, Individual Taxation, and Family Tax Splitting," CESifo Working Paper Series, CESifo, number 2470.
• Martin Jacob & Rainer Niemann & Martin Weiss, 2008, "The Rich Demystified - A Reply to Bach, Corneo, and Steiner (2008)," CESifo Working Paper Series, CESifo, number 2478.
• Direr, Alexis, 2008, "Epargne retraite et redistribution," CEPREMAP Working Papers (Docweb), CEPREMAP, number 0804, Feb.
• Martin Gervais & Manish Pandey, 2008, "Who Cares About Mortgage Interest Deductibility?," Canadian Public Policy, University of Toronto Press, volume 34, issue 1, pages 1-24, March.
• Cremer, Helmuth & Casamatta, Georges & De Donder, Philippe, 2008, "Repeated electoral competition over non-linear income tax schedules," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 7054, Nov.
• Maria-Isabel FAFAN-PORTET & Jean HINDRIKS & Vincent LORANT, 2008, "Progressivity of Childcare Tax Policies in Belgium," Discussion Papers (REL - Recherches Economiques de Louvain), Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2008022, Jun.
• Andreas Peichl & Thilo Schaefer, 2008, "Wie progressiv ist Deutschland?: Das Steuer- und Transfersystem im europäischen Vergleich," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 102.
• Gerhard Wagenhals & Jürgen Buck, 2008, "Wie wirken Änderungen von Pendlerpauschale und Werbungskostenpauschale?: Ein Mikrosimulationsmodell," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 83.
• Viktor Steiner & Katharina Wrohlich, 2008, "BAföG-Reform 2008: kaum Auswirkungen auf die Studienaufnahme von Abiturienten," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 75, issue 30, pages 424-427.
• Stefan Bach & Giacomo Corneo & Viktor Steiner, 2008, "Effective Taxation of Top Incomes in Germany, 1992 - 2002," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 767.
• Frank M. Fossen, 2008, "Would a Flat Tax Stimulate Entrepreneurship in Germany?: A Behavioural Microsimulation Analysis Allowing for Risk," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 773.
• Viktor Steiner & Katharina Wrohlich, 2008, "Financial Student Aid and Enrollment into Higher Education: New Evidence from Germany," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 805.
• Jose Palacin, 2008, "Innovation, Venture Capital and Globalization: the Role of Public Policies," UNECE Annual Report Economic Essays, UNECE, number 2008_5, Jun.
• Karsten Staehr, 2008, "Estimates of employment and welfare effects of personal labour income taxation in a flat-tax country : The case of Estonia," Bank of Estonia Working Papers, Bank of Estonia, number 2008-03, Oct, revised 30 Oct 2008.
• Jaanika Merikull & Karsten Staehr, 2008, "Unreported employment and tax evasion in mid-transition : comparing developments and causes in the Baltic States," Bank of Estonia Working Papers, Bank of Estonia, number 2008-06, Nov, revised 28 Nov 2008.
• Eliason, Marcus & Ohlsson, Henry, 2008, "Living to save taxes," Economics Letters, Elsevier, volume 100, issue 3, pages 340-343, September.
• Corneo, Giacomo, 2008, "Charity and redistributive taxation in a unionized economy," Labour Economics, Elsevier, volume 15, issue 5, pages 831-843, October.
• Corneo, Giacomo & Fong, Christina M., 2008, "What's the monetary value of distributive justice," Journal of Public Economics, Elsevier, volume 92, issue 1-2, pages 289-308, February.
• Wilson, John Douglas, 2008, "A voluntary brain-drain tax," Journal of Public Economics, Elsevier, volume 92, issue 12, pages 2385-2391, December.
• LaLumia, Sara, 2008, "The effects of joint taxation of married couples on labor supply and non-wage income," Journal of Public Economics, Elsevier, volume 92, issue 7, pages 1698-1719, July.
• Kenneth A. Kriz & Jaanika Meriküll & Alari Paulus & Karsten Staehr & Kenneth A. Kriz & Jaanika Meriküll & Alari Paulus & Karsten Staehr, 2008, "Why do Individuals Evade Payroll and Income Taxation in Estonia?," Chapters, Edward Elgar Publishing, chapter 10, in: Michael Pickhardt & Edward Shinnick, "The Shadow Economy, Corruption and Governance".
• Peter Krause, 2008, "Redistributive Impacts of Government and Private Household Activities. Trends in Equivalized Household Net Incomes and Intra-household Earnings in Germany, 1985-2005," European Journal of Economics and Economic Policies: Intervention, Edward Elgar Publishing, volume 5, issue 1, pages 129-153.
• Anders Frederiksen & Ebbe Krogh Graversen & Nina Smith, 2008, "Overtime work, dual job holding, and taxation," Research in Labor Economics, Emerald Group Publishing Limited, "Work, Earnings and Other Aspects of the Employment Relation", DOI: 10.1016/S0147-9121(08)28002-7.
• Peichl, Andreas & Schaefer, T., 2008, "Wie progressiv ist Deutschland? Das stuer-und transfersystem im europaischen vergleich," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM1/08, Apr.
• Paulus, Alari & Peichl, Andreas, 2008, "Effects of flat tax reforms in Western Europe on equity and efficiency," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM2/08, Apr.
• Decoster, André & Orsini, Kristian & De Swerdt, Kris, 2008, "A Belgian flat income tax: effects on labour supply and income distribution," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM8/08, Sep.
• John Dagsvik & Kristian Orsini & Zhiyang Jia, 2008, "Subsidies on low skilled's social security contributions: the case of Belgium," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number ces0816, Jun.
• Lars Jonung & Jarmo Kontulainen, 2008, "Growth and income distribution in an integrated Europe: Does EMU make a difference?," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 325, Jun.
• Salvatore Villani, 2008, "Il regime tributario delle organizzazioni non profit. Alcune considerazioni critiche e una proposta di riforma degli incentivi per ridurre il turnover dei dipendenti," STUDI ECONOMICI, FrancoAngeli Editore, volume 2008, issue 95, pages 95-138.
• Saarimaa, Tuukka, 2008, "Imputed Rental Income, Taxation and Income Distribution in Finland," Discussion Papers, VATT Institute for Economic Research, number 446.
• Kangasharju, Aki, 2008, "Housing Allowance and the Rent of Low-income Households," Discussion Papers, VATT Institute for Economic Research, number 458.
• Sullström, Risto & Riihelä, Marja & Suoniemi, Ilpo, 2008, "Tax Progressivity and Recent Evolution of the Finnish Income Inequality," Discussion Papers, VATT Institute for Economic Research, number 460.
• Hui Shan, 2008, "The effect of capital gains taxation on home sales: evidence from the Taxpayer Relief Act of 1997," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2008-53.
• Rebel A. Cole & Hamid Mehran, 2008, "What can we learn from privately held firms about executive compensation?," Staff Reports, Federal Reserve Bank of New York, number 314.
• Claudia Senik, 2008, "Ambition and jealousy: Income interactions in the 'Old Europe versus the 'New' Europe and the United States," Post-Print, HAL, number halshs-00754274, Aug, DOI: 10.1111/j.1468-0335.2007.00629.x.
• Luc Arrondel & André Masson, 2008, "L'efficacité économique peut-elle justifier l'augmentation des droits de succession ?," Post-Print, HAL, number halshs-00754718, Jun.
• Ramana Nanda, 2008, "Cost of External Finance and Selection into Entrepreneurship," Harvard Business School Working Papers, Harvard Business School, number 08-047, Jan.
• Hagen, Rune Jansen & Torsvik, Gaute, 2008, "Irreversible investments, dynamic inconsistency and policy convergence," Working Papers in Economics, University of Bergen, Department of Economics, number 02/07, Jan.
• Meyer, Bruce D., 2008, "The US earned income tax credit, its effects, and possible reforms," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2008:14, May.
• Holmlund, Bertil & Söderström, Martin, 2008, "Estimating dynamic income responses to tax reforms: Swedish evidence," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2008:28, Dec.
• Janeba, Eckhard & Schjelderup, Guttorm, 2008, "The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2008/22, Oct.
• Andersson, Linda, 2008, "Net Taxes,Income Stabilization and Regional Job Flows in Sweden," Working Papers, Örebro University, School of Business, number 2008:5, Jun.
• Hansson, Åsa, 2008, "Income taxes and the probability to become self-employed: The case of Sweden," Ratio Working Papers, The Ratio Institute, number 122, Jun.
• Blomquist, Sören & Selin, Håkan, 2008, "Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2009:1, Nov.
• Blomquist, Sören & Selin, Håkan, 2008, "Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates," Working Paper Series, Uppsala University, Department of Economics, number 2008:16, Nov.
• Bessho, Shun-ichiro & 別所, 俊一郎 & Hayashi, Masayoshi & 林, 正義, 2008, "A Structural Estimation of the CES Preferences and Linear Labor Supply: The Case of Prime-Age Males in Japan," Discussion Papers, Graduate School of Economics, Hitotsubashi University, number 2008-02, Mar.
• Tanaka, Hideaki & 田中, 秀明 & タナカ, ヒデアキ, 2008, "Integration of Pension, Assistance and Taxation: How to Balance Insurance Role with Redistribution Role," PIE/CIS Discussion Paper, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University, number 370, Apr.
• Javier Capó Parrilla, 2008, "Income Redisitribution and Income Stabilization through Fiscal Policy," Hacienda Pública Española / Review of Public Economics, IEF, volume 184, issue 1, pages 9-34, April.
• Bruckmeier, Kerstin & Graf, Tobias & Rudolph, Helmut, 2008, "Working poor: Arm oder bedürftig? : eine Analyse zur Erwerbstätigkeit in der SGB-II-Grundsicherung mit Verwaltungsdaten," IAB-Discussion Paper, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], number 200834.
• Alain Trannoy & Laurent Simula, 2008, "When Kolm Meets Mirrless: ELIE," IDEP Working Papers, Institut d'economie publique (IDEP), Marseille, France, number 0811, Nov, revised Aug 2008.
• Laurent Simula & Alain Trannoy, 2008, "An Exploration of Incentive-Compatible ELIE," IDEP Working Papers, Institut d'economie publique (IDEP), Marseille, France, number 0812, Dec, revised 14 Dec 2008.
• Costas Meghir & David Phillips, 2008, "Labour supply and taxes," IFS Working Papers, Institute for Fiscal Studies, number W08/04, Mar.
• Leszek Morawski & Michal Myck, 2008, "'Klin'-ing up: effects of Polish tax reforms on those in and on those out," IFS Working Papers, Institute for Fiscal Studies, number W08/12, Nov.
• Zeliha GÖKER & Hale BALSEVEN, 2008, "Menkul kıymet işlem vergileri ve ekonomik etkileri," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 23, issue 264, pages 40-57.
• Muhammad Rahman, 2008, "Demographic Uncertainty and Welfare in a Life-Cycle Model Under Alternative Public Pension Systems," CAEPR Working Papers, Center for Applied Economics and Policy Research, Department of Economics, Indiana University Bloomington, number 2008-024, Sep.
• Salvador Valdés, 2008, "A Theory of Noncontributory Pension Design," Documentos de Trabajo, Instituto de Economia. Pontificia Universidad Católica de Chile., number 335.
• Mitja Cok & Boris Majcen & Miroslav Verbic & Marko Kosak, 2008, "Use of Simulation Models for the Tax Reform in Slovenia," Financial Theory and Practice, Institute of Public Finance, volume 32, issue 1, pages 29-43.
• Meghir, Costas & Phillips, David, 2008, "Labour Supply and Taxes," IZA Discussion Papers, Institute of Labor Economics (IZA), number 3405, Mar.
• Steiner, Viktor & Wrohlich, Katharina, 2008, "Financial Student Aid and Enrollment into Higher Education: New Evidence from Germany," IZA Discussion Papers, Institute of Labor Economics (IZA), number 3601, Jul.
• Paulus, Alari & Peichl, Andreas, 2008, "Effects of Flat Tax Reforms in Western Europe on Income Distribution and Work Incentives," IZA Discussion Papers, Institute of Labor Economics (IZA), number 3721, Sep.
• Morawski, Leszek & Myck, Michal, 2008, "'Klin'-ing Up: Effects of Polish Tax Reforms on Those In and on Those Out," IZA Discussion Papers, Institute of Labor Economics (IZA), number 3746, Oct.
• Johann K. Brunner & Susanne Pech, 2008, "Optimum taxation of inheritances," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2008-06, Apr.
• Johann K. Brunner & Susanne Pech, 2008, "Optimum Taxation of Inheritance," NRN working papers, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria, number 2008-02, Sep.
• Koen Caminada & Kees Goudswaard, 2008, "Revenue Effects of Tax Facilities for Pension Savings," Atlantic Economic Journal, Springer;International Atlantic Economic Society, volume 36, issue 2, pages 233-246, June, DOI: 10.1007/s11293-008-9114-1.
• Thomas Selden, 2008, "The effect of tax subsidies on high health care expenditure burdens in the United States," International Journal of Health Economics and Management, Springer, volume 8, issue 3, pages 209-223, September, DOI: 10.1007/s10754-008-9043-1.
• Ruud Mooij, 2008, "Reinventing the Dutch tax-benefit system: exploring the frontier of the equity-efficiency trade-off," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 15, issue 1, pages 87-103, February, DOI: 10.1007/s10797-007-9048-6.
• Vidar Christiansen & Matti Tuomala, 2008, "On taxing capital income with income shifting," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 15, issue 4, pages 527-545, August, DOI: 10.1007/s10797-008-9076-x.
• Alan Feld, 2008, "Revisiting tax subsidies for cultural institutions," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, volume 32, issue 4, pages 275-279, December, DOI: 10.1007/s10824-008-9082-y.
• Michael O’Hare, 2008, "Arts policy research for the next 25 years: a trajectory after Patrons Despite Themselves," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, volume 32, issue 4, pages 281-291, December, DOI: 10.1007/s10824-008-9081-z.
• Michael Rushton, 2008, "Who pays? Who benefits? Who decides?," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, volume 32, issue 4, pages 293-300, December, DOI: 10.1007/s10824-008-9083-x.
• Benczúr, Péter & Benedek, Dóra & Bakos, Péter, 2008, "Az adóköteles jövedelem rugalmassága. Becslés és egy egykulcsos adórendszerre vonatkozó számítás a 2005. évi magyar adóváltozások alapján
  [The elasticity of taxable income: estimates and flat-tax p," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 9, pages 733-762.
• Sigitas Karpavicius & Igor Vetlov, 2008, "Personal Income Tax Reform in Lithuania: Macroeconomic and Welfare Implications," Bank of Lithuania Working Paper Series, Bank of Lithuania, number 2, Dec.
• Peter Mooslechner & Martin Schürz & Pirmin Fessler, 2008, "How Inheritances Relate to Wealth Distribution? Theoretical Reasoning and Empirical Evidence on the Basis of LWS Data," LWS Working papers, LIS Cross-National Data Center in Luxembourg, number 6, Jun.
• Robert Ullmann & Christoph Watrin, 2008, "Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance," European Journal of Comparative Economics, Cattaneo University (LIUC), volume 5, issue 1, pages 23-56, June.
• Fuest Clemens & Peichl Andreas, 2008, "Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis," Review of Economics, De Gruyter, volume 59, issue 2, pages 94-113, August, DOI: 10.1515/roe-2008-0202.
• Katie Fitzpatrick & Jeffrey P. Thompson, 2008, "The Interaction of Metropolitan Area Costs and the Federal Earned Income Tax Credit: One Size Fits All?," Center for Policy Research Working Papers, Center for Policy Research, Maxwell School, Syracuse University, number 110, Sep.
• Viktor Steiner & Katharina Wrohlich, 2008, "Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives, and Household Welfare?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 64, issue 1, pages 115-142, March, DOI: 10.1628/001522108X312096.
• Francesca Gastaldi & Paolo Liberati & Chiara Rapallini, 2008, "A Decomposition of the Personal Income Tax Changes in Italy: 1995-2000," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 64, issue 1, pages 87-114, March, DOI: 10.1628/001522108X312087.
• Marc Steffen Rapp & Bernhard Schwetzler, 2008, "Equilibrium Security Prices with Capital Income Taxes and an Exogenous Interest Rate," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 64, issue 3, pages 334-351, September, DOI: 10.1628/001522108X374160.
• Péter Bakos & Péter Benczúr & Dóra Benedek, 2008, "The Elasticity of Taxable Income: Estimates and Flat Tax Predictions Using the Hungarian Tax Changes in 2005," MNB Working Papers, Magyar Nemzeti Bank (Central Bank of Hungary), number 2008/7.
• Joel Slemrod & Jon Bakija, 2008, "Taxing Ourselves, 4th Edition: A Citizen's Guide to the Debate over Taxes," MIT Press Books, The MIT Press, number 0262693631, edition 1, ISBN: ARRAY(0x6bc16128), December.
• Jon Bakija & Bradley T. Heim, 2008, "How Does Charitable Giving Respond to Incentives and Income? New Estimates from Panel Data," NBER Chapters, National Bureau of Economic Research, Inc, "Economic Analysis of Tax Expenditures".
• Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2008, "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," NBER Working Papers, National Bureau of Economic Research, Inc, number 13719, Jan.
• Gilbert E. Metcalf, 2008, "Using Tax Expenditures to Achieve Energy Policy Goals," NBER Working Papers, National Bureau of Economic Research, Inc, number 13753, Jan.
• Woodrow T. Johnson & James M. Poterba, 2008, "Taxes and Mutual Fund Inflows Around Distribution Dates," NBER Working Papers, National Bureau of Economic Research, Inc, number 13884, Mar.
• David Y. Albouy, 2008, "The Unequal Geographic Burden of Federal Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 13995, May.
• Louis Kaplow, 2008, "Optimal Policy with Heterogeneous Preferences," NBER Working Papers, National Bureau of Economic Research, Inc, number 14170, Jul.
• Jon Bakija & Bradley Heim, 2008, "How Does Charitable Giving Respond to Incentives and Income? Dynamic Panel Estimates Accounting for Predictable Changes in Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 14237, Aug.
• James M. Poterba & Todd M. Sinai, 2008, "Income Tax Provisions Affecting Owner-Occupied Housing: Revenue Costs and Incentive Effects," NBER Working Papers, National Bureau of Economic Research, Inc, number 14253, Aug.
• Louis Kaplow, 2008, "Taxing Leisure Complements," NBER Working Papers, National Bureau of Economic Research, Inc, number 14397, Oct.
• James M. Poterba & Arturo Ramirez Verdugo, 2008, "Portfolio Substitution and the Revenue Cost of Exempting State and Local Government Interest Payments from Federal Income Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 14439, Oct.
• Andrew Ang & Vineer Bhansali & Yuhang Xing, 2008, "Taxes on Tax-Exempt Bonds," NBER Working Papers, National Bureau of Economic Research, Inc, number 14496, Nov.

2007

• Falilou Fall, 2007, "Pension Reforms, Assets Returns and Wealth Distribution," Annals of Economics and Statistics, GENES, issue 85, pages 81-96.
• Michael Broer, 2007, "Distributive Effekte der deutschen Abgeltungssteuer auf Kapitaleinkünfte," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, volume 127, issue 2, pages 297-314.
• Bussolo, Maurizio & Medvedev, Denis, 2007, "Do remittances have a flip side? A general equilibrium analysis of remittances, labor supply responses and policy options for Jamaica," Conference papers, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project, number 331666.
• Elisabetta Croci Angelini & Francesco Farina, 2007, "Wage Inequality in Europe: the Role of Labour Market and Redistributive Institutions," AIEL Series in Labour Economics, AIEL - Associazione Italiana Economisti del Lavoro, chapter 10, in: Nicola Acocella & Riccardo Leoni, "Social Pacts, Employment and Growth. A Reappraisal of Ezio Tarantelli’s Thought".
• Andrew Leigh & Pierre van der Eng, 2007, "Top Incomes in Indonesia, 1920-2004," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 549, Mar.
• Patricia Apps, 2007, "Taxation And Labour Supply," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 560, Sep.
• James Alm & Pablo Saavedra & Edward Sennoga, 2007, "How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine," 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 paper0711, Jun.
• Roy Bahl & Sally Wallace, 2007, "From Income Tax to Consumption Tax? The Case of Jamaica," 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 paper0712, Jun.
• Shlomo Yitzhaki, 2007, "Cost Benefit Analysis of Presumptive Taxation," 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 paper0714, Jun.
• Charles E. McLure & George R. Zodrow, 2007, "Consumption-Based Direct Taxes: A Guide Tour of the Amusement Park," 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 paper0716, Jun.
• Bernd Genser & Andreas Reutter, 2007, "Moving Towards Dual Income Taxation in Europe," 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 paper0717, Jun.