Research classified by Journal of Economic Literature (JEL) codes

2010

• Blomquist, Sören & Simula, Laurent, 2010, "Marginal Deadweight Loss when the Income Tax is Nonlinear," Working Paper Series, Uppsala University, Department of Economics, number 2010:3, Feb.
• Eliason, Marcus & Ohlsson, Henry, 2010, "Timing of death and the repeal of the Swedish inheritance tax," Working Paper Series, Uppsala University, Department of Economics, number 2010:5, Mar.
• 田中, 秀明 & Tanaka, Hideaki & タナカ , ヒデアキ, 2010, "税・社会保険料の負担と社会保障給付の構造 : 税制と社会保障制度の一体改革に向けて," PIE/CIS Discussion Paper, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University, number 481, Jul.
• Edda Claus & Iris Claus & Michael Dörsam, 2010, "The Effects of Taxation on Migration: Some Evidence for the ASEAN and APEC Economies," Melbourne Institute Working Paper Series, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne, number wp2010n19, Dec.
• Galindo, Arturo & Meléndez Arjona, Marcela, 2010, "Corporate Tax Stimulus and Investment in Colombia," IDB Publications (Working Papers), Inter-American Development Bank, number 1716, Apr, DOI: http://dx.doi.org/10.18235/0010933.
• Tina Klautke & Alfons J. Weichenrieder, 2010, "Interest Income Tax Evasion, the EU Savings Directive and Capital Market Effects," Fiscal Studies, Institute for Fiscal Studies, volume 31, issue 1, pages 151-170, March.
• Kimberley Scharf & Sarah Smith, 2010, "The price elasticity of charitable giving: does the form of tax relief matter?," IFS Working Papers, Institute for Fiscal Studies, number W10/07, May.
• Rolf Aaberge & Ugo Colombino, 2010, "Accounting for family background when designing optimal income taxes: A microeconometric simulation analysis," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 157.
• Akli Berri & Stéphanie Vincent Lyk-Jensen & Ismir Mulalic & Theodoros Zachariadis, 2010, "Transport consumption inequalities and redistributive effects of taxes: A comparison of France, Denmark and Cyprus," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 159.
• Kirill Pogorelskiy & Christian Seidl & Stefan Traub, 2010, "Tax progression: International and intertemporal comparisons using LIS data," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 184.
• Ursula Schwarzhaupt & Salvador Valdés-Prieto, 2010, "Optimal Compulsion when Behavioral Biases vary and the State Errs," Documentos de Trabajo, Instituto de Economia. Pontificia Universidad Católica de Chile., number 389.
• BERGER Frédéric & ISLAM Nizamul & LIEGEOIS Philippe, 2010, "Discrete choice Females Labour Supply Model in Luxembourg," LISER Working Paper Series, Luxembourg Institute of Socio-Economic Research (LISER), number 2010-10, Jun.
• Helmut Dietl & Martin Grossmann & Markus Lang & Simon Wey, 2010, "Incentive Effects of Bonus Taxes in a Principal-Agent Model," Working Papers, University of Zurich, Institute for Strategy and Business Economics (ISU), number 0140, Dec, revised Feb 2012.
• Shingo Takahashi, 2010, "A Structural Estimation of the Effects of Spousal Tax Deduction and Social Security Systems on the Labor Supply of Japanese Married Women," Working Papers, Research Institute, International University of Japan, number EMS_2010_08, Jun.
• Colombino, Ugo & Locatelli, Marilena & Narazani, Edlira & O'Donoghue, Cathal, 2010, "Alternative Basic Income Mechanisms: An Evaluation Exercise with a Microeconometric Model," IZA Discussion Papers, IZA Network @ LISER, number 4781, Feb.
• Huttunen, Kristiina & Pirttilä, Jukka & Uusitalo, Roope, 2010, "The Employment Effects of Low-Wage Subsidies," IZA Discussion Papers, IZA Network @ LISER, number 4931, May.
• Bargain, Olivier B. & Immervoll, Herwig & Peichl, Andreas & Siegloch, Sebastian, 2010, "Distributional Consequences of Labor Demand Adjustments to a Downturn: A Model-Based Approach with Application to Germany 2008-09," IZA Discussion Papers, IZA Network @ LISER, number 5220, Sep.
• Decoster, André & Haan, Peter, 2010, "Empirical Welfare Analysis in Random Utility Models of Labour Supply," IZA Discussion Papers, IZA Network @ LISER, number 5301, Nov.
• Dunnzlaff, Lina & Neumann, Dirk & Niehues, Judith & Peichl, Andreas, 2010, "Equality of Opportunity and Redistribution in Europe," IZA Discussion Papers, IZA Network @ LISER, number 5375, Dec.
• Doerrenberg, Philipp & Peichl, Andreas, 2010, "Progressive Taxation and Tax Morale," IZA Discussion Papers, IZA Network @ LISER, number 5378, Dec.
• Peichl, Andreas & Schneider, Hilmar, 2010, "Soziale Gerechtigkeit durch Leistung und Gegenleistung: Workfare im Niedriglohnbereich," IZA Standpunkte, Institute of Labor Economics (IZA), number 25, Apr.
• Peichl, Andreas & Schneider, Hilmar & Siegloch, Sebastian, 2010, "Reform der Hinzuverdienstregeln in der Grundsicherung: Kein Entkommen aus der Transferfalle," IZA Standpunkte, Institute of Labor Economics (IZA), number 26, Apr.
• Peichl, Andreas & Pestel, Nico & Schneider, Hilmar & Siegloch, Sebastian, 2010, "Alter Wein in neuen Schläuchen: Der Fünf-Stufen-Steuertarif der FDP auf dem Prüfstein," IZA Standpunkte, Institute of Labor Economics (IZA), number 27, Apr.
• Richter, Wolfram F., 2010, "Finanzierung des Krankenversicherungsschutzes: Entgleiste Reformdebatte wieder auf Spur," IZA Standpunkte, Institute of Labor Economics (IZA), number 29, Aug.
• Ikuho Kochi & Raul Alberto Ponce Rodriguez, 2010, "Do Remittances Crowd Out The Government¡¯S Redistributive Policy?," Journal of Economic Development, Chung-Ang Unviersity, Department of Economics, volume 35, issue 4, pages 45-72, December.
• Johann K. Brunner & Susanne Pech, 2010, "Optimum taxation of bequests in a model with initial wealth," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2010-01, Jan.
• Johann K. Brunner & Paul Eckerstorfer & Susanne Pech, 2010, "Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2010-04, Mar.
• Johann K. Brunner & Susanne Pech, 2010, "Optimum taxation of bequests in a model with initial wealth," NRN working papers, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria, number 2010-02, Jan.
• Johann K. Brunner & Susanne Pech & Paul Eckerstorfer, 2010, "Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion," NRN working papers, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria, number 2010-03, Mar.
• Chu-Shiu Li & Chwen-Chi Liu & Chen-Sheng Yang, 2010, "Tax Deductions for Losses and Equilibrium in Competitive Insurance Markets," Atlantic Economic Journal, Springer;International Atlantic Economic Society, volume 38, issue 1, pages 51-63, March, DOI: 10.1007/s11293-009-9210-x.
• Jean-François Tremblay, 2010, "Taxation and skills investment in frictional labor markets," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 17, issue 1, pages 52-66, February, DOI: 10.1007/s10797-008-9102-z.
• Sven-Olov Daunfeldt & Ulrika Praski-Ståhlgren & Niklas Rudholm, 2010, "Do high taxes lock-in capital gains? Evidence from a dual income tax system," Public Choice, Springer, volume 145, issue 1, pages 25-38, October, DOI: 10.1007/s11127-009-9526-8.
• Kirill Pogorelskiy & Stefan Traub & Christian Seidl, 2010, "Tax Progression: International and Intertemporal Comparisons Using LIS Data," LIS Working papers, LIS Cross-National Data Center in Luxembourg, number 551, Sep.
• Lucian-Mihail Arnautu, 2010, "ASPECTE TEORETICE SI PRACTICE PRIVIND STABILIREA, PLATA SI EXECUTAREA DREPTURILOR SALARIALE - THEORETICAL AND PRATICAL ISSUES REGARDING THE SET-UP, THE PAYMENT AND THE EXECUTION OF THE WAGES (Romanian version)," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, volume 1, issue , pages 204-214, December.
• Li Wang & Xuesong Li & Wenbo Wang & Zhou Guangbao, 2010, "Fiscal Policy, Regional Disparity and Poverty in China: a General Equilibrium Approach," Working Papers MPIA, PEP-MPIA, number 2010-11.
• Martin Fochmann & Dirk Kiesewetter & Abdolkarim Sadrieh, 2010, "Investment Behavior and the Biased Perception of Limited Loss Deduction in Income Taxation," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 100004, Jan.
• Martin Fochmann & Dirk Kiesewetter & Abdolkarim Sadrieh, 2010, "The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 100025, Dec.
• Juan D. Moreno-Ternero, 2010, "Voting over piece-wise linear tax methods," Working Papers, Universidad de Málaga, Department of Economic Theory, Málaga Economic Theory Research Center, number 2010-01, Jan.
• Michael Overesch & Dennis Voeller, 2010, "The Impact of Personal and Corporate Taxation on Capital Structure Choices," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 66, issue 3, pages 263-294, September, DOI: 10.1628/001522108X534853.
• Timm Bönke & Sebastian Eichfelder, 2010, "Horizontal Equity in the German Tax-Benefit System: A Simulation Approach for Employees," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 66, issue 3, pages 295-331, September, DOI: 10.1628/001522108X538264.
• John Creedy & Jose Felix Sanz-Sanz, 2010, "Modelling Aggregate Personal Income Tax Revenue in Multi-Schedular and Multi-Regional Structures," Department of Economics - Working Papers Series, The University of Melbourne, number 1099.
• Iris Claus & John Creedy & Josh Teng, 2010, "The Elasticity of Taxable Income in New Zealand," Department of Economics - Working Papers Series, The University of Melbourne, number 1104.
• Daniele Pacifico, 2010, "On the role of unobserved preference heterogeneity in discrete choice models of labour supply," Center for the Analysis of Public Policies (CAPP), Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi", number 0071, May.
• Gabrielle Fack & Camille Landais, 2010, "Are Tax Incentives for Charitable Giving Efficient? Evidence from France," NBER Chapters, National Bureau of Economic Research, Inc, "Income Taxation, Trans-Atlantic Public Economics Seminar (TAPES)".
• Steven N. Kaplan & Joshua Rauh, 2010, "Wall Street and Main Street: What Contributes to the Rise in the Highest Incomes?," NBER Chapters, National Bureau of Economic Research, Inc, "Corporate Governance".
• Roberto Perotti, 2010, "The Effects of Tax Shocks on Output: Not So Large, but Not Small Either," NBER Chapters, National Bureau of Economic Research, Inc, "Fiscal Policy (Trans-Atlantic Public Economics Seminar, TAPES)".

2009

• Paul Beaudry & Charles Blackorby & Dezsö Szalay, 2009, "Taxes and Employment Subsidies in Optimal Redistribution Programs," American Economic Review, American Economic Association, volume 99, issue 1, pages 216-242, March.
• Juan Carlos Conesa & Sagiri Kitao & Dirk Krueger, 2009, "Taxing Capital? Not a Bad Idea after All!," American Economic Review, American Economic Association, volume 99, issue 1, pages 25-48, March.
• Matthew D. Shapiro & Joel Slemrod, 2009, "Did the 2008 Tax Rebates Stimulate Spending?," American Economic Review, American Economic Association, volume 99, issue 2, pages 374-379, May.
• Steven Raphael & Eugene Smolensky, 2009, "Immigration and Poverty in the United States," American Economic Review, American Economic Association, volume 99, issue 2, pages 41-44, May.
• Marianne Bertrand & Adair Morse, 2009, "What Do High-Interest Borrowers Do with Their Tax Rebate?," American Economic Review, American Economic Association, volume 99, issue 2, pages 418-423, May.
• Clemens Sialm, 2009, "Tax Changes and Asset Pricing," American Economic Review, American Economic Association, volume 99, issue 4, pages 1356-1383, September, DOI: 10.1257/aer.99.4.1356.
• Thomas Piketty & Nancy Qian, 2009, "Income Inequality and Progressive Income Taxation in China and India, 1986-2015," American Economic Journal: Applied Economics, American Economic Association, volume 1, issue 2, pages 53-63, April.
• Emmanuel Saez, 2009, "Details Matter: The Impact of Presentation and Information on the Take-Up of Financial Incentives for Retirement Saving," American Economic Journal: Economic Policy, American Economic Association, volume 1, issue 1, pages 204-228, February.
• Raj Chetty, 2009, "Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance," American Economic Journal: Economic Policy, American Economic Association, volume 1, issue 2, pages 31-52, August.
• Giacomo Corneo & Matthias Keese & Carsten Schröder, 2009, "The Riester Scheme and Private Savings: An Empirical Analysis based on the German SOEP," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, volume 129, issue 2, pages 321-332, DOI: 10.3790/schm.129.2.321.
• Ralf Maiterth & Heiko Müller, 2009, "Beurteilung der Verteilungswirkungen der „rot-grünen“ Einkommensteuerpolitik," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, volume 129, issue 3, pages 375-390, DOI: 10.3790/schm.129.3.375.
• Williamson, James M. & Brady, Michael P. & Durst, Ron L., 2009, "The Effect of the Housing Boom on Farm Land Values via Tax-Deferred Exchanges," 2009 Annual Meeting, July 26-28, 2009, Milwaukee, Wisconsin, Agricultural and Applied Economics Association, number 49299, DOI: 10.22004/ag.econ.49299.
• Campbell, Jeffrey R. & Hercowitz, Zvi, 2009, "Liquidity Constraints of the Middle Class," Foerder Institute for Economic Research Working Papers, Tel-Aviv University > Foerder Institute for Economic Research, number 275732, Nov, DOI: 10.22004/ag.econ.275732.
• Coleman, Andrew & Grimes, Arthur, 2009, "Fiscal, Distributional and Efficiency Impacts of Land and Property Taxes," Motu Working Papers, Motu Economic and Public Policy Research, number 292629, Sep, DOI: 10.22004/ag.econ.292629.
• Radu BUZIERNESCU, 2009, "Considerations regarding the quality of taxable person in respect of VAT for natural persons," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 10, pages 132-135, December.
• Radu BUZIERNESCU & Mihai ANTONESCU, 2009, "Fiscal settlements regargind taxing the incomes of non-resident individuals and legal persons in Romania," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 9, pages 179-184, May.
• Mihai ANTONESCU & Radu BUZIERNESCU, 2009, "Electronic ways for the submission of fiscal declarations," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 9, pages 231-235, May.
• Madalin CINCA, 2009, "Dynamics of budgetary revenue in the conditions of Romanian integration in the European Union - a consequently of the tax and harmonization policy," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 9, pages 261-266, May.
• Iudit FODOR, 2009, "Tax burden - the tax evasion generator," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 9, pages 299-304, May.
• Nicoleta Mihaela DRACEA, 2009, "Taxation and fiscal pressure," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 9, pages 305-313, May.
• Prof. Ing. Ph.D Anna Schultzová & Ing. Denisa Kitová, 2009, "The Tax Policy And Its Impact On Labour Market In Slovakia," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 12, pages 34-41, April.
• José Adrian Pintos-Payeras & Rodolfo Hoffmann, 2009, "O Sacrifício Equitativo na Tributação Brasileira," Economia, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], volume 10, issue 4, pages 765-788.
• Raj Chetty, 2009, "Sufficient Statistics for Welfare Analysis: A Bridge Between Structural and Reduced-Form Methods," Annual Review of Economics, Annual Reviews, volume 1, issue 1, pages 451-488, May.
• Patricia Apps, 2009, "Tax Reform, Targeting and the Tax Burden on Women," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 609, May.
• Enzo Mignarri, 2009, "The amendments to the taxation of financial instruments," BANCARIA, Bancaria Editrice, volume 9, pages 59-64, September.
• Miklós Somai, 2009, "Wealth Tax: Pros and Cons," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 5-14.
• Nikolay Galabov, 2009, "The Flat Tax – Theory and Practice," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 3-18.
• Nikolay Galabov, 2009, "The Flat Tax – Theory and Practice," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 7, pages 124-137.
• Césaire Meh & Yaz Terajima, 2009, "Uninsurable Investment Risks and Capital Income Taxation," Staff Working Papers, Bank of Canada, number 09-3, DOI: 10.34989/swp-2009-3.
• Achille Vernizzi, 2009, "Playing with the Hadamard product in decomposing Gini, concentration, redistribution and re-ranking indexes," UNIMI - Research Papers in Economics, Business, and Statistics, Universitá degli Studi di Milano, number unimi-1085, Jul.
• Richard J. Cebula, 2009, "Migration and the Tiebout‐Tullock Hypothesis Revisited," American Journal of Economics and Sociology, Wiley Blackwell, volume 68, issue 2, pages 541-551, April, DOI: 10.1111/j.1536-7150.2009.00638.x.
• Yukiko Abe, 2009, "The Effects Of The 1.03 Million Yen Ceiling In A Dynamic Labor Supply Model," Contemporary Economic Policy, Western Economic Association International, volume 27, issue 2, pages 147-163, April, DOI: 10.1111/j.1465-7287.2008.00115.x.
• Lars P. Feld & Emmanuelle Reulier, 2009, "Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons," German Economic Review, Verein für Socialpolitik, volume 10, issue 1, pages 91-114, February, DOI: 10.1111/j.1468-0475.2008.00443.x.
• Wolfram F. Richter, 2009, "Zur zukünftigen Finanzierung der Gesundheitsausgaben in Deutschland," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, volume 10, issue 4, pages 469-479, November, DOI: 10.1111/j.1468-2516.2009.00318.x.
• Peter Egger & Doina Maria Radulescu, 2009, "The Influence of Labour Taxes on the Migration of Skilled Workers," The World Economy, Wiley Blackwell, volume 32, issue 9, pages 1365-1379, September, DOI: 10.1111/j.1467-9701.2009.01213.x.
• Chronis Panagiotis, 2009, "Modeling Distortionary Taxation," Working Papers, Bank of Greece, number 95, Mar.
• Feld Lars P. & Reulier Emmanuelle, 2009, "Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons," German Economic Review, De Gruyter, volume 10, issue 1, pages 91-114, February, DOI: 10.1111/j.1468-0475.2008.00443.x.
• Mihir A. Desai & Dhammika Dharmapala, 2009, "Dividend Taxes and International Portfolio Choice," Working Papers, Oxford University Centre for Business Taxation, number 0911.
• Claudia Wesselbaum-Neugebauer, 2009, "Berufsbedingte Mobilität - empirische Befunde für Deutschland," Schumpeter Discussion Papers, Universitätsbibliothek Wuppertal, University Library, number sdp09009, Oct.
• Giorgio Bellettini & Filippo Taddei, 2009, "Real Estate Prices and the Importance of Bequest Taxation," Carlo Alberto Notebooks, Collegio Carlo Alberto, number 107, revised 2011.
• Stefan Bach & Giacomo Corneo & Viktor Steiner, 2008, "Effective Taxation of Top Incomes in Germany, 1992-2002," CESifo Working Paper Series, CESifo, number 2233.
• Annette Alstadsæter & Erik Fjaerli, 2009, "Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax," CESifo Working Paper Series, CESifo, number 2530.
• Marcel Gérard & Hubert Jayet & Sonia Paty, 2009, "Tax Interactions among Belgian Municipalities: Does Language Matter?," CESifo Working Paper Series, CESifo, number 2558.
• Paolo Panteghini, 2009, "On the Equivalence between Labor and Consumption Taxation," CESifo Working Paper Series, CESifo, number 2593.
• Håkan Selin, 2009, "The Rise in Female Employment and the Role of Tax Incentives - An Empirical Analysis of the Swedish Individual Tax Reform of 1971," CESifo Working Paper Series, CESifo, number 2629.
• Peter A. Diamond, 2009, "Taxes and Pensions," CESifo Working Paper Series, CESifo, number 2636.
• Sören Blomquist & Håkan Selin, 2009, "Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates," CESifo Working Paper Series, CESifo, number 2644.
• Tobias Lindhe & Jan Södersten, 2009, "Dividend Taxation, Share Repurchases and the Equity Trap," CESifo Working Paper Series, CESifo, number 2652.
• Alessandro Cigno, 2009, "Agency in Family Policy: A Survey," CESifo Working Paper Series, CESifo, number 2664.
• Thomas Hemmelgarn & Gaëtan J.A. Nicodème, 2009, "Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," CESifo Working Paper Series, CESifo, number 2675.
• Jean-Yves Duclos & Bernard Fortin & Andrée-Anne Fournier, 2009, "An Analysis of Effective Marginal Tax Rates in Quebec," Canadian Public Policy, University of Toronto Press, volume 35, issue 3, pages 344-371, September, DOI: 10.3138/cpp.35.3.344.
• van der Klaauw, Bas & Bosch, Nicole, 2009, "Analyzing female labor supply -- Evidence from a Dutch tax reform," CEPR Discussion Papers, Centre for Economic Policy Research, number 7337, Jun.
• Peter Diamond, 2009, "Taxes and Pensions," Working Papers, Center for Retirement Research at Boston College, Center for Retirement Research, number wp2009-12, Apr, revised May 2009.
• Peter Diamond & Johannes Spinnewijn, 2009, "Capital Income Taxes With Heterogeneous Discount Rates," Working Papers, Center for Retirement Research at Boston College, Center for Retirement Research, number wp2009-14, Jun, revised Jun 2009.
• Valentino Parisi, 2009, "Tassazione e offerta di lavoro: gli effetti delle modifiche Irpef introdotte nel periodo 1998-2002," Working Papers, Universita' di Cassino, Dipartimento di Economia e Giurisprudenza, number 2009-07, Jul.
• Caroline Dieckhoener & Andreas Peichl, 2009, "Financing Social Security: Simulating Different Welfare State Systems for Germany," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 180.
• Frank M. Fossen & Daniela Glocker, 2009, "Expected Future Earnings, Taxation, and University Enrollment: A Microeconometric Model with Uncertainty," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 241.
• Stefan Bach, 2009, "Vermögensbesteuerung in Deutschland: eine Ausweitung trifft nicht nur Reiche," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 76, issue 30, pages 478-486.
• Johannes Geyer & Viktor Steiner, 2009, "Zahl der Riester-Renten steigt sprunghaft: aber Geringverdiener halten sich noch zurück," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 76, issue 32, pages 534-541.
• Richard Ochmann & Viktor Steiner, 2009, "Vermögensstrukturen im Lebenszyklus: immer noch große Unterschiede zwischen Ost- und Westdeutschland," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 76, issue 36, pages 614-621.
• Frank M. Fossen & Daniela Glocker, 2009, "Expected Future Earnings, Taxation, and University Enrollment: A Microeconometric Model with Uncertainty," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 934.
• Stefan Bach & Hermann Buslei, 2009, "The Impact of Losses on Income Tax Revenue and Implicit Tax Rates of Different Income Sources: Evidence from Microsimulation Using Tax Statistics for Germany," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 950.
• Junichiro Takahata, 2009, "Endogenous Population Growth, Social Security, and Dynamic Inefficiency," Macroeconomics Working Papers, East Asian Bureau of Economic Research, number 23077, Jan.
• Eckhard Janeba & Guttorm Schjelderup, 2009, "The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions," Economic Journal, Royal Economic Society, volume 119, issue 539, pages 1143-1161, July.
• Onrubia, Jorge & Rodado, M. Carmen & Ayala, Luis, 2009, "How do services of owner-occupied housing affect income inequality and redistribution?," Journal of Housing Economics, Elsevier, volume 18, issue 3, pages 224-232, September.
• Paulus, Alari & Peichl, Andreas, 2009, "Effects of flat tax reforms in Western Europe," Journal of Policy Modeling, Elsevier, volume 31, issue 5, pages 620-636, September.
• Leigh, Andrew & van der Eng, Pierre, 2009, "Inequality in Indonesia: What can we learn from top incomes?," Journal of Public Economics, Elsevier, volume 93, issue 1-2, pages 209-212, February.
• Andrew Leigh, 2009, "How Much Did the 2009 Fiscal Stimulus Boost Spending? Evidence from a Household Survey," CAMA Working Papers, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University, number 2009-22, Sep.
• Lukiyanova Anna & Oshchepkov Aleksey, 2009, "Income Mobility in Russia (2000 – 2005)," EERC Working Paper Series, EERC Research Network, Russia and CIS, number 09/02e, Nov.
• Absalón, Carlos & Urzúa, Carlos M., 2009, "The Mexican Tax-Benefit System," EGAP Working Papers, Tecnológico de Monterrey, Campus Ciudad de México, number 2009-06, Jun.
• Shawn Fremstad, 2009, "Leave No Child Behind: A Quick Take on How Congress Should Restructure the Child Tax Credit to More Fairly Value Families and Reduce Inequality," CEPR Reports and Issue Briefs, Center for Economic and Policy Research (CEPR), number 2009-02, Jan.
• Peichl, Andreas & Dieckhoener, Caroline, 2009, "Financing social security: simulating different welfare state systems for Germany," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM3/09, Apr.
• Giuseppe Clerico, 2009, "Disabilit?, benessere e ruolo dello Stato," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 0, issue 3-4, pages 5-28.
• Angelo Castaldo & Gianpaolo Crudo, 2009, "Corporate governance e sistema fiscale: discriminazione tra azionisti," STUDI ECONOMICI, FrancoAngeli Editore, volume 0, issue 98, pages 23-57.
• Valentino Parisi, 2009, "Tassazione e offerta di lavoro: gli effetti delle modifiche IRPEF introdotte nel periodo 1998-2002," STUDI ECONOMICI, FrancoAngeli Editore, volume 0, issue 99, pages 105-128.
• Natálie Švarcová & Petr Švarc, 2009, "The Financial Impact of Government Policies on Families with Children in the Czech Republic, Hungary, Poland, and Slovakia," Czech Economic Review, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, volume 3, issue 1, pages 048-068, March.
• Carola Frydman & Raven S. Molloy, 2009, "Does tax policy affect executive compensation? evidence from postwar tax reforms," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2009-30.
• Jeffrey R. Campbell & Zvi Hercowitz, 2009, "Liquidity constraints of the middle class," Working Paper Series, Federal Reserve Bank of Chicago, number WP-09-20.
• Thomas Piketty & Nancy Qian, 2009, "Income Inequality and Progressive Income Taxation in China and India, 1986-2015," Post-Print, HAL, number halshs-00754381, Apr, DOI: 10.1257/app.1.2.53.
• Luc Arrondel & André Masson, 2009, "L'efficacité économique peut-elle justifier l'augmentation des droits de succession ?," Post-Print, HAL, number halshs-00754775, Apr.
• Thomas Piketty & Nancy Qian, 2009, "Income Inequality and Progressive Income Taxation in China and India, 1986-2015," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-00754381, Apr, DOI: 10.1257/app.1.2.53.
• N. Gregory Mankiw & Matthew C. Weinzierl, 2009, "The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution," Harvard Business School Working Papers, Harvard Business School, number 09-139, Jun.
• N. Gregory Mankiw & Matthew C. Weinzierl & Danny Yagan, 2009, "Optimal Taxation in Theory and Practice," Harvard Business School Working Papers, Harvard Business School, number 09-140, Jun.
• Jakobsson, Niklas, 2009, "Why do you want lower taxes? Preferences regarding municipal income tax rates," Working Papers in Economics, University of Gothenburg, Department of Economics, number 345, Feb.
• Ericson, Peter & Flood, Lennart & Wahlberg, Roger, 2009, "SWEtaxben: A Swedish Tax/benefit Micro Simulation Model and an Evaluation of a Swedish Tax Reform," Working Papers in Economics, University of Gothenburg, Department of Economics, number 346, Feb.
• Ericson, Peter & Flood, Lennart, 2009, "A Microsimulation Approach to an Optimal Swedish Income Tax," Working Papers in Economics, University of Gothenburg, Department of Economics, number 375, Aug.
• Asoni, Andrea & Sanandaji, Tino, 2009, "Taxation and the Quality of Entrepreneurship," Working Paper Series, Research Institute of Industrial Economics, number 813, Nov, revised 30 Oct 2013.
• Hansson, Åsa, 2009, "Are small business owners more successful in avoiding taxes: Evidence from Sweden," Working Papers, Lund University, Department of Economics, number 2009:6, Apr.
• Selin, Håkan, 2009, "The Rise in Female Employment and the Role of Tax Incentive. An Empirical Analysis of the Swedish Individual Tax Reform of 1971," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2009:3, Apr.
• Selin, Håkan, 2009, "Marginal tax rates and tax-favoured pension savings of the selfemployed Evidence from Sweden," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2009:4, May.
• Södersten, Jan & Lindhe, Tobias, 2009, "Dividend taxation, share repurchases and the equity trap," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2009:5, May.
• Onder, Ali Sina & Schlunk, Herwig, 2009, "Elderly Migration, State Taxes, and What They Reveal," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2009:12, Sep.
• Ohlsson, Henry, 2009, "The legacy of the Swedish gift and inheritance tax, 1884-2004," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2009:13, Sep.
• Selin, Håkan, 2009, "The Rise in Female Employment and the Role of Tax Incentives. An Empirical Analysis of the Swedish Individual Tax Reform of 1971," Working Paper Series, Uppsala University, Department of Economics, number 2009:4, Apr.
• Selin, Håkan, 2009, "Marginal tax rates and tax-favoured pension savings of the self-employed Evidence from Sweden," Working Paper Series, Uppsala University, Department of Economics, number 2009:6, May.
• Södersten, Jan & Lindhe, Tobias, 2009, "Dividend taxation, share repurchases and the equity trap," Working Paper Series, Uppsala University, Department of Economics, number 2009:7, May.
• 高畑, 純一郎 & Takahata, Junichiro, 2009, "年金財政方式の経済分析 : 消費税方式の考察, An Economic Analysis on Pension Financing Methods: Is VAT Better than Wage Proportional Tax?," CCES Discussion Paper Series, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University, number 10, Mar.
• Jenny de Freitas, 2009, "A probabilistic voting model of progressive taxation with incentive effects," Hacienda Pública Española / Review of Public Economics, IEF, volume 190, issue 3, pages 9-26, September.
• Mankiw, N. Gregory & Weinzierl, Matthew Charles & Yagan, Danny Ferris, 2009, "Optimal Taxation in Theory and Practice," Scholarly Articles, Harvard University Department of Economics, number 4263739.
• Chetty, Nadarajan, 2009, "Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance," Scholarly Articles, Harvard University Department of Economics, number 9748527.
• Chetty, Nadarajan, 2009, "Sufficient Statistics for Welfare Analysis: A Bridge Between Structural and Reduced-Form Methods," Scholarly Articles, Harvard University Department of Economics, number 9748528.
• Singhal, Monica & Olken, Benjamin A., 2009, "Informal Taxation," Scholarly Articles, Harvard Kennedy School of Government, number 4449108.
• Junichiro Takahata, 2009, "An Economic Analysis on Pension Financing Methods: Is VAT Better than Wage Proportional Tax?," Global COE Hi-Stat Discussion Paper Series, Institute of Economic Research, Hitotsubashi University, number gd08-043, Mar.
• Peter Gottfried & Daniela Witczak, 2009, "The Responses of Taxable Income Induced by Tax Cuts – Empirical Evidence from the German Taxpayer Panel," IAW Discussion Papers, Institut für Angewandte Wirtschaftsforschung (IAW), number 57, Nov.
• Conny Olovsson, 2009, "Why Do Europeans Work So Little?," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 50, issue 1, pages 39-61, February.
• Amelia M. Biehl & William Hoyt, 2009, "The Taxpayer Relief Act of 1997 and Homeownership: Is Smaller Now Better?," Working Papers, University of Kentucky, Institute for Federalism and Intergovernmental Relations, number 2009-04, Jan.
• Sule Alan & Kadir Atalay & Thomas Crossley & Sung-Hee Jeon, 2009, "New evidence on taxes and portfolio choice," IFS Working Papers, Institute for Fiscal Studies, number W09/11, Apr.
• Claudio Agostini & Mariel C. Siravegna, 2009, "Efectos de la Exención Tributaria a las Ganancias de Capital en el Precio de las Acciones en Chile," ILADES-UAH Working Papers, Universidad Alberto Hurtado/School of Economics and Business, number inv233, Dec.
• Jorge Onrubia & M. Carmen Rodado & Luis Ayala, 2009, "How do services of owner-occupied housing affect income inequality and redistribution?," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 112.
• César Octavio Vargas-Téllez, 2009, "Tax–Benefit Incidence. The Mexican experience during the last twenty years," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 144.
• Akli Berri, 2009, "Transport consumption inequalities and redistributive effects of taxes: A repeated cross-sectional evaluation on French household data," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 145.
• LIEGEOIS Philippe & BERGER Frédéric & ISLAM Nizamul & WAGENER Raymond, 2009, "Cross-validating administrative and survey datasets through microsimulation and the assessment of a tax reform in Luxembourg," IRISS Working Paper Series, IRISS at CEPS/INSTEAD, number 2009-16, Nov.
• Fernando DI NICOLA, 2009, "Tassazione e Sostegno del Reddito Familiare," ISAE Working Papers, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), number 118, Sep.
• Shingo Takahashi & Ana Maria Takahashi, 2009, "Gender Promotion Differences in Economics Departments in Japan: A Semi-parametric Duration Analysis," Working Papers, Research Institute, International University of Japan, number EMS_2009_09, Apr.
• Shingo Takahashi & Masumi Kawade & Ryuta Ray Kato, 2009, "Labor Supply of Japanese Married Women: Sensitivity Analysis and a New Estimate," Working Papers, Research Institute, International University of Japan, number EMS_2009_14, Aug.
• Shingo Takahashi & Masumi Kawade & Ryuta Ray Kato, 2009, "Spousal Tax Deduction, Social Security System and the Labor Supply of Japanese Married Women," Working Papers, Research Institute, International University of Japan, number EMS_2009_16, Aug.
• Ericson, Peter & Flood, Lennart & Wahlberg, Roger, 2009, "SWEtaxben: A Swedish Tax/Benefit Micro Simulation Model and an Evaluation of a Swedish Tax Reform," IZA Discussion Papers, IZA Network @ LISER, number 4106, Apr.
• Dieckhoener, Caroline & Peichl, Andreas, 2009, "Financing Social Security: Simulating Different Welfare State Systems for Germany," IZA Discussion Papers, IZA Network @ LISER, number 4135, Apr.
• Apps, Patricia & Rees, Ray, 2009, "Relational Contracts, Taxation and the Household," IZA Discussion Papers, IZA Network @ LISER, number 4189, May.
• Bosch, Nicole & van der Klaauw, Bas, 2009, "Analyzing Female Labor Supply: Evidence from a Dutch Tax Reform," IZA Discussion Papers, IZA Network @ LISER, number 4238, Jun.
• Ericson, Peter & Flood, Lennart, 2009, "A Microsimulation Approach to an Optimal Swedish Income Tax," IZA Discussion Papers, IZA Network @ LISER, number 4379, Aug.
• Brown, Sarah & Harris, Mark N. & Taylor, Karl, 2009, "Modelling Charitable Donations to an Unexpected Natural Disaster: Evidence from the U.S. Panel Study of Income Dynamics," IZA Discussion Papers, IZA Network @ LISER, number 4424, Sep.
• Aaberge, Rolf & Colombino, Ugo, 2009, "Accounting for Family Background when Designing Optimal Income Taxes: A Microeconometric Simulation Analysis," IZA Discussion Papers, IZA Network @ LISER, number 4598, Nov.
• Immervoll, Herwig & Pearson, Mark, 2009, "A Good Time for Making Work Pay? Taking Stock of In-Work Benefits and Related Measures across the OECD," IZA Policy Papers, Institute of Labor Economics (IZA), number 3, Apr.
• Dieckhoener, Caroline & Peichl, Andreas, 2009, "Importing a Successful System? Simulating Different Regimes of Financing Social Security for Germany," IZA Policy Papers, Institute of Labor Economics (IZA), number 8, May.
• Fuest, Clemens & Peichl, Andreas, 2009, "Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis," IZA Standpunkte, Institute of Labor Economics (IZA), number 11, May.
• Richter, Wolfram F., 2009, "Zur zukünftigen Finanzierung der Gesundheitsausgaben in Deutschland," IZA Standpunkte, Institute of Labor Economics (IZA), number 15, Jul.
• Neumann, Dirk & Peichl, Andreas & Schneider, Hilmar & Siegloch, Sebastian, 2009, "Die Steuerreformpläne der neuen Bundesregierung und das Bürgergeld: Eine Simulation von Risiken und Nebenwirkungen," IZA Standpunkte, Institute of Labor Economics (IZA), number 21, Nov.
• Horst Feldmann, 2009, "Government size and unemployment:evidence from developing countries," Journal of Developing Areas, Tennessee State University, College of Business, volume 43, issue 1, pages 315-330, September.
• Wagenhals Gerhard & Buck Jürgen, 2009, "Implementing a Dual Income Tax in Germany – Effects on Labor Supply and Income Distribution," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 229, issue 1, pages 84-102, February, DOI: 10.1515/jbnst-2009-0106.
• Wiemers Jürgen & Bruckmeier Kerstin, 2009, "Forecasting Behavioural and Distributional Effects of the Bofinger-Walwei Model using Microsimulation," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 229, issue 4, pages 492-511, August, DOI: 10.1515/jbnst-2009-0408.
• Césaire Meh & Yaz Terajima, 2009, "Uninsurable investment risks and capital income taxation," Annals of Finance, Springer, volume 5, issue 3, pages 521-541, June, DOI: 10.1007/s10436-008-0112-8.
• Abel Escribà-Folch, 2009, "Do authoritarian institutions mobilize economic cooperation?," Constitutional Political Economy, Springer, volume 20, issue 1, pages 71-93, March, DOI: 10.1007/s10602-008-9052-6.
• Margit Schratzenstaller & Andreas Wagener, 2009, "The Austrian income tax tariff, 1955–2006," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 36, issue 3, pages 309-330, August, DOI: 10.1007/s10663-008-9087-y.
• Peter Lambert & Thor Thoresen, 2009, "Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 16, issue 2, pages 219-252, April, DOI: 10.1007/s10797-008-9067-y.
• Thiess Buettner & Georg Wamser, 2009, "The impact of nonprofit taxes on foreign direct investment: evidence from German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 16, issue 3, pages 298-320, June, DOI: 10.1007/s10797-008-9063-2.
• Annette Alstadsæter & Erik Fjærli, 2009, "Neutral taxation of shareholder income? Corporate responses to an announced dividend tax," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 16, issue 4, pages 571-604, August, DOI: 10.1007/s10797-009-9107-2.
• Akihiko Kaneko & Daisuke Matsuzaki, 2009, "Consumption tax and economic growth in an overlapping generations model with money holdings," Journal of Economics, Springer, volume 98, issue 2, pages 155-175, November, DOI: 10.1007/s00712-009-0088-5.
• Frank Daumann & Alfred Wassermann, 2009, "Does trading votes in national elections change election outcomes?," Public Choice, Springer, volume 139, issue 3, pages 429-441, June, DOI: 10.1007/s11127-009-9402-6.
• Joonhyuk Song, 2009, "An Empirical Evaluation of Fiscal Sustainability Near and Far," Korean Economic Review, Korean Economic Association, volume 25, pages 133-164.
• Peter Birch Sørensen, 2009, "The Theory of Optimal Taxation: New Developments and Policy Relevance," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 2009-09, Apr.
• Sigitas Karpavicius, 2009, "The Effects of Fiscal Instruments on the Economy of Lithuania," Bank of Lithuania Working Paper Series, Bank of Lithuania, number 4, Apr.
• Sule Alan & Kadir Atalay & Thomas F. Crossley & Sung-Hee Jeon, 2009, "New Evidence on Taxes and Portfolio Choice," Quantitative Studies in Economics and Population Research Reports, McMaster University, number 431, Mar.
• Sule Alan & Kadir Atalay & Thomas F. Crossley & Sung-Hee Jeon, 2009, "New Evidence on Taxes and Portfolio Choice," Social and Economic Dimensions of an Aging Population Research Papers, McMaster University, number 245, Mar.
• Ryuhei Okumura & Dapeng Cai, 2009, "Heterogeneous Individuals and the Optimal Level of Higher Education," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 65, issue 1, pages 37-50, March, DOI: 10.1628/001522108X444189.
• Martin Weiss, 2009, "Higher Tax Rates on Labor? Evidence from German Panel Data," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 65, issue 1, pages 73-92, March, DOI: 10.1628/001522108X444125.
• Daniela Sonedda, 2009, "On the Dynamics of Unemployment and Labor Tax Progression: The Case of Italy 1974-1995," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 65, issue 3, pages 271-296, September, DOI: 10.1628/001522108X477778.