Research classified by Journal of Economic Literature (JEL) codes

2008

• Boss, Alfred, 2008, "Steuervergünstigungen in Deutschland: Eine Aktualisierung," Kiel Working Papers, Kiel Institute for the World Economy, number 1398.
• Boss, Alfred, 2008, "Zur Entwicklung des Anspruchslohns in Deutschland," Kiel Working Papers, Kiel Institute for the World Economy, 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, Centre for Economic Policy Research, 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, IZA Network @ LISER, number 3405, Mar.
• Steiner, Viktor & Wrohlich, Katharina, 2008, "Financial Student Aid and Enrollment into Higher Education: New Evidence from Germany," IZA Discussion Papers, IZA Network @ LISER, 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, IZA Network @ LISER, 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, IZA Network @ LISER, 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 predictions using the Hungarian tax changes in 2005," 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(0x9859cb18), 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.
• Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2007, "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," 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 paper0720, Dec.
• Morawitz, Markus, 2007, "Verzerrungswirkungen des besonderen Kirchgelds in glaubensverschiedener Ehe," University of Regensburg Working Papers in Business, Economics and Management Information Systems, University of Regensburg, Department of Economics, number 425.
• Isabel Argimón & Francisco de Castro & Ángel Luis Gómez, 2007, "A simulation of the effects of the personal income tax reform on the tax burden," Occasional Papers, Banco de España, number 0702, Mar.
• Juan Ayuso & Juan F. Jimeno & Ernesto Villanueva, 2007, "The effects of the introduction of tax incentives on retirement savings," Working Papers, Banco de España, number 0724, Jul.
• Justin M. Ross & Robert R. Dunn, 2007, "The Income Tax Responsiveness Of The Rich: Evidence From Free Agent Major League Baseball All‐Stars," Contemporary Economic Policy, Western Economic Association International, volume 25, issue 4, pages 639-648, October, DOI: 10.1111/j.1465-7287.2007.00078.x.
• Ritva Tarkiainen & Matti Tuomala, 2007, "On optimal income taxation with heterogeneous work preferences," International Journal of Economic Theory, The International Society for Economic Theory, volume 3, issue 1, pages 35-46, March, DOI: 10.1111/j.1742-7363.2007.00045.x.
• Jeffrey R. Brown & Nellie Liang & Scott Weisbenner, 2007, "Executive Financial Incentives and Payout Policy: Firm Responses to the 2003 Dividend Tax Cut," Journal of Finance, American Finance Association, volume 62, issue 4, pages 1935-1965, August, DOI: 10.1111/j.1540-6261.2007.01261.x.
• Clemens Fuest & Andreas Peichl & Thilo Schaefer, 2007, "Führt Steuervereinfachung zu einer „gerechteren” Einkommensverteilung? Eine empirische Analyse für Deutschland," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, volume 8, issue 1, pages 20-37, January, DOI: 10.1111/j.1468-2516.2007.00228.x.
• Robin Boadway & Nicolas Marceau & Steeve Mongrain, 2007, "Redistributive Taxation under Ethical Behaviour," Scandinavian Journal of Economics, Wiley Blackwell, volume 109, issue 3, pages 505-529, September, DOI: 10.1111/j.1467-9442.2007.00503.x.
• Kristian Orsini, 2007, "Is Belgium "Making Work Pay" ?," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, volume 50, issue 2, pages 193-220.
• Guillaume Allègre & Gérard Cornilleau & Henri Sterdyniak, 2007, "Vers la fusion de l'impôt sur le revenu et de la CSG ?," Revue de l'OFCE, Presses de Sciences-Po, volume 101, issue 2, pages 269-314.
• Michael Smart, 2007, "Lessons in Harmony: What Experience in the Atlantic Provinces Shows About the Benefits of a Harmonized Sales Tax," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 253, July.
• A. Abigail Payne & Huizi Zhao, 2007, "Uncharitable Treatment? Why Donations to Private and Public Foundations Deserve Equal Tax Status," e-briefs, C.D. Howe Institute, number 38, Jan.
• Carlos Medina & Leonardo Fabio Morales, 2007, "Demanda por Servicios P�blicos Domiciliarios en Colombia y Subsidios: Implicaciones sobre el Bienestar," Borradores de Economia, Banco de la Republica, number 4293, Nov.
• Leonardo Morales & Carlos Medina, 2007, "Stratification and Public Utility Services in Colombia: Subsidies to Households or Distortion of Housing Prices?," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, volume 0, issue Spring 20, pages 41-99.
• Ruud de Mooij, 2007, "Reinventing the Dutch tax-benefit system; exploring the frontier of the equity-efficiency trade-off," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 88, Sep.
• Steiner, Viktor & Corneo, Giacomo & Bach, Stefan, 2007, "From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001," CEPR Discussion Papers, Centre for Economic Policy Research, number 6251, Apr.
• Booth, Alison & Coles, Melvyn G, 2007, "The Impact of Fiscal Policy on Labour Supply and Education in an Economy with Household and Market Production," CEPR Discussion Papers, Centre for Economic Policy Research, number 6265, Apr.
• Schmitt, Nicolas & Raimondos, Pascalis, 2007, "Commodity Taxation and Parallel Imports," CEPR Discussion Papers, Centre for Economic Policy Research, number 6580, Nov.
• Frank M. Fossen, 2007, "Risky Earnings, Taxation and Entrepreneurial Choice: A Microeconometric Model for Germany," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 29.
• Viktor Steiner & Katharina Wrohlich, 2007, "Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives and Household Welfare?," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 44.
• Stefan Bach & Giacomo Corneo & Viktor Steiner, 2007, "From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 51.
• Margit Schratzenstaller, 2007, "Unternehmensbesteuerung in der Europäischen Union: aktuelle Entwicklungen und Implikationen für die deutsche Steuerpolitik," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 76, issue 2, pages 21-38, DOI: 10.3790/vjh.76.2.21.
• Stefan Bach & Viktor Steiner, 2007, "Zunehmende Ungleichheit der Markteinkommen: reale Zuwächse nur für Reiche," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 74, issue 13, pages 193-198.
• Peter Haan, 2007, "Intertemporal Labor Supply Effects of Tax Reforms," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 669.
• Marco Caliendo & Ludovica Gambaro & Peter Haan, 2007, "The Impact of Income Taxation on the Ratio between Reservation and Market Wages and the Incentives for Labour Supply," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 670.
• Stefan Bach & Giacomo Corneo & Viktor Steiner, 2007, "From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992 - 2001," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 683.
• Helene Dearing & Helmut Hofer & Christine Lietz & Rudolf Winter-Ebmer & Katharina Wrohlich, 2007, "Why Are Mothers Working Longer Hours in Austria than in Germany?: A Comparative Micro Simulation Analysis," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 695.
• Frank M. Fossen, 2007, "Risky Earnings, Taxation and Entrepreneurial Choice: A Microeconometric Model for Germany," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 705.
• Viktor Steiner, 2007, "Beschäftigungsförderung und Einkommenssicherung im Niedriglohnbereich: Wege und Irrwege," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 747.
• Tran-Nam, Binh & Vu, Linh & Andrew, Brian, 2007, "Personal Income Tax Reform in Australia: A Specific Proposal," Economic Analysis and Policy, Elsevier, volume 37, issue 2, pages 163-186, September.
• Fukushige, Mototsugu & Ishikawa, Noriko, 2007, "Decomposing interregional differentials in productivities: An empirical analysis for Japanese data," Economics Letters, Elsevier, volume 97, issue 3, pages 240-246, December.
• Booth, Alison L. & Coles, Melvyn, 2007, "A microfoundation for increasing returns in human capital accumulation and the under-participation trap," European Economic Review, Elsevier, volume 51, issue 7, pages 1661-1681, October.
• Bingley, Paul & Lanot, Gauthier, 2007, "Public pension programmes and the retirement of married couples in Denmark," Journal of Public Economics, Elsevier, volume 91, issue 10, pages 1878-1901, November.
• Engelhardt, Gary V. & Kumar, Anil, 2007, "Employer matching and 401(k) saving: Evidence from the health and retirement study," Journal of Public Economics, Elsevier, volume 91, issue 10, pages 1920-1943, November.
• Amromin, Gene & Huang, Jennifer & Sialm, Clemens, 2007, "The tradeoff between mortgage prepayments and tax-deferred retirement savings," Journal of Public Economics, Elsevier, volume 91, issue 10, pages 2014-2040, November.
• Bjerk, David & Han, Seungjin, 2007, "Assortative marriage and the effects of government homecare subsidy programs on gender wage and participation inequality," Journal of Public Economics, Elsevier, volume 91, issue 5-6, pages 1135-1150, June.
• Kopczuk, Wojciech & Pop-Eleches, Cristian, 2007, "Electronic filing, tax preparers and participation in the Earned Income Tax Credit," Journal of Public Economics, Elsevier, volume 91, issue 7-8, pages 1351-1367, August.
• Alison Booth & Melvyn Coles, 2007, "A Microfoundation For Increasing Returns In Human Capital Accumulation And The Under-Participation Trap," CAMA Working Papers, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University, number 2007-07, Feb.
• Alison Booth & Melvyn Coles, 2007, "The Impact Of Fiscal Policy On Labor Supply And Education In An Economy With Household And Market Production," CAMA Working Papers, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University, number 2007-08, Mar.
• Medina, Carlos & Morales, Leonardo, 2007, "Stratification and public utility services in Colombia subsidies to households or distortion of housing prices?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 123270, Apr.
• André Decoster & Kristian Orsini & Gut Van Camp, 2007, "Labour Market Responses of survival pensioners: estimating a labour supply model and predicting the effect of the reform," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number ces0703, Mar.
• André Decoster & Kris De Swerdt & Kristian Orsini, 2008, "A Belgian flat income tax: effects on labour supply and income distribution," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number ces0820, Aug.
• André DECOSTER & Peter HAAN, 2010, "Empirical welfare analysis in random utility models of labour supply," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number ces10.30, Nov.
• Achille Vernizzi, 2007, "Una precisazione sulla scomposizione dell'indice di redistribuzione RE di Aronson-Johnson-Lambert e una proposta di estensione dell'indice di Plotnick," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2007, issue 1-2, pages 145-154.
• Luca Gori & Luciano Fanti, 2007, "Welfare and Fertility in a Neoclassical Olg Growth Model: The Effects of Intra-Generational Tax Policies," STUDI ECONOMICI, FrancoAngeli Editore, volume 2007, issue 93, pages 53-69.
• Natálie Švarcová & Petr Švarc, 2007, "The Impact of Social and Tax Policies on Families with Children: Comparative Study of the Czech Republic, Hungary, Poland and Slovakia," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2007/28, Nov, revised Nov 2007.
• Guillaume Allègre & Gérard Cornilleau & Henri Sterdyniak, 2007, "Vers la fusion de l’impôt sur le revenu et de la CSG," Documents de Travail de l'OFCE, Observatoire Francais des Conjonctures Economiques (OFCE), number 2007-12.
• Annette Alstadsaeter, 2007, "The Achilles Heel of the Dual Income Tax: The Norwegian Case," Finnish Economic Papers, Finnish Economic Association, volume 20, issue 1, pages 5-22, Spring.
• Kari, Seppo & Karikallio, Hanna, 2007, "Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax," Discussion Papers, VATT Institute for Economic Research, number 416.
• Evgenia Chatziioakeimidou, 2007, "The Impact of EU Law on National Dividend Tax Systems," Frontiers in Finance and Economics, SKEMA Business School, volume 4, issue 2, pages 132-152, December.
• Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007, "Vers la fusion de l’impôt sur le revenu et de la CSG ?," Post-Print, HAL, number hal-03472413, Apr, DOI: 10.3917/reof.101.0269.
• Claudia Senik, 2007, "Ambition and jealousy. Income interactions in the "Old" Europe versus the "New" Europe and the United States," PSE Working Papers, HAL, number halshs-00590828, Mar.
• Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007, "Vers la fusion de l'impôt sur le revenu et de la CSG," Sciences Po Economics Publications (main), HAL, number hal-01066081, Apr.
• Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007, "Vers la fusion de l’impôt sur le revenu et de la CSG ?," Sciences Po Economics Publications (main), HAL, number hal-03472413, Apr, DOI: 10.3917/reof.101.0269.