Research classified by Journal of Economic Literature (JEL) codes

2009

• 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.
• Luigi BONATTI & Giulia FELICE, 2009, "Trade and growth in a two-country model with home production and uneven technological spillovers," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2009-013, Jun.
• David EVANS & Erhun KULA, 2009, "Social discount rates and welfare weights for public investment decisions under budgetary restrictions ? the case of Cyprus," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2009-019, Sep.
• Achille VERNIZZI, 2009, "Playing with the Hadamard product in decomposing Gini, concentration, redistribution and re-ranking indexes," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2009-050, Jul.
• Luigi BONATTI & Giulia FELICE, 2009, "Trade and growth in a two-country model with home production and uneven technological spillovers," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2009-13, Jun.
• David EVANS & Erhun KULA, 2009, "Social discount rates and welfare weights for public investment decisions under budgetary restrictions – the case of Cyprus," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2009-19, Sep.
• Achille VERNIZZI, 2009, "Playing with the Hadamard product in decomposing Gini, concentration, redistribution and re-ranking indexes," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2009-50, Jul.
• Mirco Tonin, 2009, "Minimumwage and tax evasion: theory and evidence," MNB Working Papers, Magyar Nemzeti Bank (Central Bank of Hungary), number 2009/2.
• Daniele Pacifico, 2009, "A behavioral microsimulation model with discrete labour supply for Italian couples," Center for the Analysis of Public Policies (CAPP), Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi", number 0065, Mar.
• Massimo Baldini & Daniele Pacifico, 2009, "The recent reforms of the Italian personal income tax: distributive and efficiency effects," Center for the Analysis of Public Policies (CAPP), Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi", number 0066, Mar.
• Massimo Baldini & Daniele Pacifico, 2009, "The recent reforms of the Italian personal income tax: distributive and efficiency effects," Department of Economics, University of Modena and Reggio E., Faculty of Economics "Marco Biagi", number 0611, Mar.
• Andrew Coleman & Arthur Grimes, 2009, "Fiscal, Distributional and Efficiency Impacts of Land and Property Taxes," Motu Working Papers, Motu Economic and Public Policy Research, number 09_14.
• Massimo Baldini & Daniele Pacifico, 2009, "The Recent reforms of the Italian Personal Income Tax: Distributive and Efficiency Effects," Rivista italiana degli economisti, Società editrice il Mulino, issue 1, pages 191-218.
• Emmanuel Saez & Joel B. Slemrod & Seth H. Giertz, 2009, "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," NBER Working Papers, National Bureau of Economic Research, Inc, number 15012, May.
• N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan, 2009, "Optimal Taxation in Theory and Practice," NBER Working Papers, National Bureau of Economic Research, Inc, number 15071, Jun.
• Clemens Sialm & Laura Starks, 2009, "Mutual Fund Tax Clienteles," NBER Working Papers, National Bureau of Economic Research, Inc, number 15327, Sep.
• Alexander M. Gelber & Joshua W. Mitchell, 2009, "Taxes and Time Allocation: Evidence from Single Women," NBER Working Papers, National Bureau of Economic Research, Inc, number 15583, Dec.
• LaLumia, Sara, 2009, "The Earned Income Tax Credit and Reported Self-Employment Income," National Tax Journal, National Tax Association;National Tax Journal, volume 62, issue 2, pages 191-217, June, DOI: 10.17310/ntj.2009.2.01.
• Randall S. Jones, 2009, "Reforming the Tax System in Korea to Promote Economic Growth and Cope with Rapid Population Ageing," OECD Economics Department Working Papers, OECD Publishing, number 671, Feb, DOI: 10.1787/226518762318.
• Jens Høj, 2009, "How to Reform the Belgian Tax System to Enhance Economic Growth," OECD Economics Department Working Papers, OECD Publishing, number 741, Dec, DOI: 10.1787/218662261017.
• Jens Høj, 2009, "Comment réformer le système fiscal belge afin de renforcer l'expansion économique," OECD Economics Department Working Papers, OECD Publishing, number 741, Dec, DOI: 10.1787/218613767672.
• Pablo Antolín & Edward Whitehouse, 2009, "Filling the Pension Gap: Coverage and Value of Voluntary Retirement Savings," OECD Social, Employment and Migration Working Papers, OECD Publishing, number 69, Jan, DOI: 10.1787/227200770711.
• Herwig Immervoll & Mark Pearson, 2009, "A Good Time for Making Work Pay? Taking Stock of In-Work Benefits and Related Measures across the OECD," OECD Social, Employment and Migration Working Papers, OECD Publishing, number 81, Mar, DOI: 10.1787/225442803245.
• Claudia Senik, 2009, "Income Distribution and Subjective Happiness: A Survey," OECD Social, Employment and Migration Working Papers, OECD Publishing, number 96, Dec, DOI: 10.1787/218860720683.
• Sucala Lucia & Vladu Alina Beattrice & Fekete Szilveszter & Fatacean Gheorghe, 2009, "Social Welfare And Taxation Effects On Insurance. An International Empirical Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1176-1181, May.
• Lazar Sebastian, 2009, "An Assesment Of The Miller’S Model On Romanian Fiscal Framework," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 242-245, May.
• Peter Katuscák, 2009, "Taxes and Executive Compensation: Evidence from the 1990s," CESifo Economic Studies, CESifo Group, volume 55, issue 3-4, pages 542-568.
• Robert Gregory, 2009, "Musing and Memories on the Introduction of HEC's and Where to Next on Income Contingent Loans," Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, volume 12, issue 2, pages 237-243.
• Luciano Fanti & Luca Gori, 2009, "Child policy solutions for the unemployment problem," Discussion Papers, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy, number 2009/76, Jan.
• Luciano Fanti & Luca Gori, 2009, "On economic growth and minimum wages," Discussion Papers, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy, number 2009/78, Jan.
• Luca Gori, 2009, "Endogenous fertility, family policy and multiple equilibria," Discussion Papers, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy, number 2009/79, Feb.
• Stöwhase, Sven, 2009, "Pareto-Inefficiencies in Intrahousehold-Decision-Making: Empirical evidence from Germany," MPRA Paper, University Library of Munich, Germany, number 13131, Jan.
• Gelber, Alexander M., 2009, "How do 401(k)s Affect Saving? Evidence from Changes in 401(k) Eligibility," MPRA Paper, University Library of Munich, Germany, number 13613, Feb.
• Pacifico, Daniele, 2009, "A behavioral microsimulation model with discrete labour supply for Italian couples," MPRA Paper, University Library of Munich, Germany, number 14198, Mar.
• Pacifico, Daniele, 2009, "Modelling Unobserved Heterogeneity in Discrete Choice Models of Labour Supply," MPRA Paper, University Library of Munich, Germany, number 19030, Nov.
• Gelber, Alexander M. & Mitchell, Joshua W., 2009, "Taxes and Time Allocation: Evidence from Single Women," MPRA Paper, University Library of Munich, Germany, number 19148, Dec.
• Échevin, Damien, 2009, "Ricardian or Spender Consumers? Evidence from a Taxpayer Survey Questionnaire," MPRA Paper, University Library of Munich, Germany, number 19496, Dec.
• Carone, Giuseppe & Stovicek, Klara & Pierini, Fabiana & Sail, Etienne, 2009, "Recent reforms of the tax and benefit systems in the framework of flexicurity," MPRA Paper, University Library of Munich, Germany, number 24862.
• Varma, Vijaya Krushna Varma, 2009, "Top tax system: a common taxation system for all nations," MPRA Paper, University Library of Munich, Germany, number 26839, May, revised 05 Oct 2010.
• Jacques Kibambe & Niek J. Schoeman, 2009, "Modelling the impact of automatic fiscal stabilisers on output stabilisation in South Africa," Working Papers, University of Pretoria, Department of Economics, number 200930, May.
• Kristiina Huttunen & Jukka Pirttilä & Roope Uusitalo, 2009, "The employment effects of low-wage subsidies," Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE, number 254, Oct.
• Gopi Shah Goda & Kevin J. Mumford, 2009, "Fertility Response to the Tax Treatment of Children," Purdue University Economics Working Papers, Purdue University, Department of Economics, number 1219, Mar.
• Zvi Hercowitz & Jeffrey R. Campbell, 2009, "Liquidity Constraints of the Middle Class," 2009 Meeting Papers, Society for Economic Dynamics, number 323.
• Shikha Jha & Pilipinas Quising & Shiela Camingue, 2009, "Macroeconomic Uncertainties, Oil Subsidies, and Fiscal Sustainability in Asia," ADB Economics Working Paper Series, Asian Development Bank, number 150, Mar.
• Irina Gerasimova, 2009, "Sources of Income as a Factor of Interregional Social Economic Differentiation of the Russia’s Population (1995-2007)," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), volume 16, issue 4, pages 60-84.
• Richard J. Cebula & Christopher Coombs & Bill Z. Yang, 2009, "The Tax Reform Act of 1986: An Assessment in Terms of Tax Compliance Behavior," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, volume 62, issue 2, pages 145-162.
• Jean Marie Monnier, 2009, "Politiques familiales et individualisation des droits sociaux. Le cas de limpôt sur le revenu français," European Journal of Economic and Social Systems, Lavoisier, volume 22, issue 2, pages 101-116.
• Chris Schilling & James Giesecke, 2009, "Short term gain, long term pain? Impact of New Zealand's fiscal stimulus : A dynamic general equilibrium analysis," NZIER Working Paper, New Zealand Institute of Economic Research, number 2009/3, May.
• Johannes Hackmann, 2009, "Ungereimtheiten Der Traditionell In Deutschland Vorherrschenden Rechtfertigungsansaetze Fuer Das Ehegattensplitting," Working Paper, Helmut Schmidt University, Hamburg, number 93/2009, May.
• Voinea, Liviu & Mihaescu, Flaviu, 2009, "The Impact of the Flat Tax Reform on Inequality - the case of Romania," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 4, pages 19-41, December.
• Alex Bara & Sanderson Abel, 2017, "Decomposition of the Technical Efficiency: Pure Technical and Scale Efficiency of the Financial System," ERSA Working Paper Series, Economic Research Southern Africa, number 129, Sep.
• Antonio Pedone, 2009, "Tax Theory and Tax Practice: The Problems of Defining, Measuring and Assessing Tax Bases," Working Papers in Public Economics, Department of Economics and Law, Sapienza University of Rome, number 119, May.
• Silvia Fedeli & Francesco Forte, 2009, "Models of Cross-Border VAT Fraud," Working Papers in Public Economics, Department of Economics and Law, Sapienza University of Rome, number 123, Jun.
• Sarah Brown & Mark N. Harris & Karl Taylor, 2009, "Modelling Charitable Donations to an Unexpected Natural Disaster: Evidence from the U.S. Panel Study of Income Dynamics," Working Papers, The University of Sheffield, Department of Economics, number 2009015, Sep, revised Sep 2009.
• Thomas Hemmelgarn & Gaëtan Nicodème, 2009, "Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 09-023.RS.
• Frank Fossen & Viktor Steiner, 2009, "Income taxes and entrepreneurial choice: empirical evidence from two German natural experiments," Empirical Economics, Springer, volume 36, issue 3, pages 487-513, June, DOI: 10.1007/s00181-008-0208-z.
• Ugo Colombino, 2009, "Evaluating Alternative Basic Income Mechanisms. A Simulation for European Countries," Discussion Papers, Statistics Norway, Research Department, number 578, Feb.
• Erik Fjærli & Arvid Raknerud, 2009, "The investment and financing decisions of closely held firms when there is a tax on the equity premium," Discussion Papers, Statistics Norway, Research Department, number 594, Sep.
• Marco Caliendo & Ludovica Gambaro & Peter Haan, 2009, "The impact of income taxation on the ratio between reservation and market wages and the incentives for labour supply," Applied Economics Letters, Taylor & Francis Journals, volume 16, issue 9, pages 877-883, DOI: 10.1080/13504850701222103.
• Per Engstrom & Bertil Holmlund, 2009, "Tax evasion and self-employment in a high-tax country: evidence from Sweden," Applied Economics, Taylor & Francis Journals, volume 41, issue 19, pages 2419-2430, DOI: 10.1080/00036840701765452.
• Thomas Hemmelgarn & Gaetan Nicodeme, 2009, "Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 18, Jun.
• Pricewaterhousecoopers, 2009, "Study on the VAT invoicing rules contained in the VAT Directive," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0026, Jan.
• European Commission, 2009, "Taxes in Europe Database," Taxes in Europe Database, Directorate General Taxation and Customs Union, European Commission, number 0001, Jun, revised Jun 2020.
• European Commission, 2009, "Taxation trends in the European Union: 2009 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2009, Jun.
• Nuno Martins & Ernesto Villanueva, 2009, "Does High Cost of Mortgage Debt Explain Why Young Adults Live with Their Parents?," Journal of the European Economic Association, MIT Press, volume 7, issue 5, pages 974-1010, September.
• Jenny De Freitas, 2009, "A Probabilistic Voting Model of Progressive Taxation with Incentive Effects," DEA Working Papers, Universitat de les Illes Balears, Departament d'Economía Aplicada, number 34.
• Paolo M. Panteghini, 2009, "On the Equivalence between Labor and Consumption Taxation," Working Papers, University of Brescia, Department of Economics, number 0904.
• Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2009, "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," Journal of Political Economy, University of Chicago Press, volume 117, issue 3, pages 504-554, June, DOI: 10.1086/599760.
• David Albouy, 2009, "The Unequal Geographic Burden of Federal Taxation," Journal of Political Economy, University of Chicago Press, volume 117, issue 4, pages 635-667, August, DOI: 10.1086/605309.
• Katie Fitzpatrick & Jeffrey Thompson, 2009, "The Interaction of Metropolitan Cost-of-living & the Federal Earned Income Tax Credit: One Size Fits All?," Working Papers, Political Economy Research Institute, University of Massachusetts at Amherst, number wp204.
• Flaviu Mihaescu & Liviu Voinea, 2009, "The Impact of the Flat Tax Reform on Inequality: The Case of Romania," wiiw Balkan Observatory Working Papers, The Vienna Institute for International Economic Studies, wiiw, number 81, May.
• Sara LaLumia, 2009, "The Earned Income Tax Credit and Reported Self-Employment Income," Department of Economics Working Papers, Department of Economics, Williams College, number 2009-07, Apr.
• Quamrul Ashraf & Oded Galor, 2010, "Dynamics and Stagnation in the Malthusian Epoch," Department of Economics Working Papers, Department of Economics, Williams College, number 2010-01, Jan, revised May 2011.
• 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, DOI: 10.1111/j.1468-0297.2009.02263.x.
• Peter Diamond, 2009, "Taxes and Pensions," Southern Economic Journal, John Wiley & Sons, volume 76, issue 1, pages 2-15, July, DOI: 10.4284/sej.2009.76.1.2.
• Alessandro Cigno, 2009, "Agency in family policy: a survey," CHILD Working Papers, CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY, number wp16_09, Jun.
• Beckmann, Ute & Schanz, Sebastian, 2009, "Optimale Komplexität von Entscheidungsmodellen unter Berücksichtigung der Besteuerung: Eine Analyse im Fall der Betriebsveräußerung," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 86.
• Schönemann, Kristin, 2009, "Finanzierungsstrategien und ihre Auswirkungen auf den Unternehmenswert deutscher Immobilien-Kapitalgesellschaften," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 94.
• Homburg, Stefan, 2009, "Neues zur Kirchensteuer," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 47, issue 43, pages 2179-2181.
• Boss, Achim & Boss, Alfred & Boss, Thomas, 2009, "Das Lohnsteueraufkommen in Deutschland: Erklärung und Prognose auf Basis der Lohnsteuerstatistik," Kiel Working Papers, Kiel Institute for the World Economy, number 1522.
• 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, 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-Economic Panel (SOEP)]," 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.