Research classified by Journal of Economic Literature (JEL) codes

2009

• 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, 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 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.
• Kolade Sunday Adesina, 2025, "How does bank competition affect industrial growth and stability at different banking sector capitalization levels? Lessons from South Africa," ERSA Working Paper Series, Economic Research Southern Africa, number 129, May.
• 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

• 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.
• 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, Labour Institute for Economic Research LABORE, number 246, Dec.
• Kevin J. Mumford, 2008, "The Efficiency Cost of Child Tax Benefits," Purdue University Economics Working Papers, Purdue University, Department of Economics, number 1220, Nov.
• Sagiri Kitao, 2008, "Entrepreneurship, taxation and capital investment," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 11, issue 1, pages 44-69, January, DOI: 10.1016/j.red.2007.05.002.
• Félix Domínguez Barrero & Julio López Laborda, 2008, "Planificación fiscal con el impuesto dual sobre la renta," Revista de Economia Aplicada, Universidad de Zaragoza, Departamento de Estructura Economica y Economia Publica, volume 16, issue 3, pages 89-110, Winter.
• Jean-Yves Duclos & Bernard Fortin & Andrée-Anne Fournier, 2008, "Une analyse des taux marginaux effectifs d’imposition au Québec," L'Actualité Economique, Société Canadienne de Science Economique, volume 84, issue 1, pages 5-46.
• Francesco Figari & Luca Gandullia & Marco Petrini, 2008, "Agevolazioni fiscali e settore non profit nell’esperienza italiana / Tax breaks and the non profit sector in Italy," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, volume 61, issue 2-3, pages 339-361.
• Oscar Garavello, 2008, "L’analisi economica delle regole di origine: verso una nuova modellistica teorica ed empirica / Rules of origin in international trade: new theoretical and empirical models," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, volume 61, issue 2-3, pages 363-414.
• Maurizio Bussolo & Denis Medvedev, 2008, "Do Remittances Have a Flip Side? A General Equilibrium Analysis of Remittances, Labor Supply Responses and Policy Options for Jamaica," Journal of Economic Integration, Center for Economic Integration, Sejong University, volume 23, pages 734-764.
• Péter Bakos & Péter Benczúr & Dora Benedek, 2008, "The Elasticity of Taxable Income: Estimates and Flat Tax Predictions using the Hungarian Tax Changes in 2005," RSCAS Working Papers, European University Institute, number 2008/32, Aug.
• Matteo Bassi, 2008, "I Will Survive: Capital Taxation, Voter Turnout and Time Inconsistency," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 206, Sep.
• Ali ÇELİKKAYA & Hüseyin GÜRBÜZ, 2008, "Mükelleflerin Vergiye Karşı Tutum ve Davranışlarını Etkileyen Çeşitli Değişkenler Arasındaki İlişkinin Analizi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 2008-2.
• Ivonne Honekamp & Daniel Possenriede, 2008, "Redistributive effects in public health care financing," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), volume 9, issue 4, pages 405-416, November, DOI: 10.1007/s10198-008-0100-y.
• Herbert J Schuetze, 2008, "Tax Incentives and Entrepreneurship: Measurement and Data Considerations," International Studies in Entrepreneurship, Springer, chapter 0, in: Emilio Congregado, "Measuring Entrepreneurship", DOI: 10.1007/978-0-387-72288-7_10.
• James Koch, 2008, "The relative decline of a Musgrave ‘Merit Good:’ the case of public support of flagship public universities," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 32, issue 4, pages 368-379, October, DOI: 10.1007/s12197-008-9040-8.
• Alicia Munnell, 2008, "“A reappraisal of social security financing”—revisited," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 32, issue 4, pages 394-408, October, DOI: 10.1007/s12197-008-9045-3.
• Thor O. Thoresen & Jørgen Aasness & Zhiyang Jia, 2008, "More realistic estimates of revenue changes from tax cuts," Discussion Papers, Statistics Norway, Research Department, number 545, May.
• Copenhagen Economics, 2008, "Study on reduced VAT applied to goods and services in the Member States of the European Union," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 13, Oct, revised Oct 2008.
• Pricewaterhousecoopers, 2008, "Study on the possible impact of measures envisaged for fighting VAT fraud (More detailed information)," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0020, Jan.
• Pricewaterhousecoopers, 2008, "Study on the possible impact of measures envisaged for fighting VAT fraud (Timeframes)," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0021, Jan.
• Copenhagen Economics, 2008, "Reduced VAT for environmentally friendly products," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0025, Dec.
• European Commission, 2008, "Taxation trends in the European Union: 2008 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2008, Apr.
• Gilbert Metcalf, 2008, "Using Tax Expenditures to Achieve Energy Policy Goals," Discussion Papers Series, Department of Economics, Tufts University, Department of Economics, Tufts University, number 0715.
• Jang-Ting Guo & Alan Krause, 2008, "Optimal Nonlinear Income Taxation with Habit Formation," Working Papers, University of California at Riverside, Department of Economics, number 200810, Aug, revised Aug 2008.
• Christian Keuschnigg, 2008, "Tax Policy for Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2008, Department of Economics, University of St. Gallen, number 2008-07, Mar.
• Jon Bakija & Bradley Heim, 2008, "How Does Charitable Giving Respond to Incentives and Income? New Estimates from Panel Data," Department of Economics Working Papers, Department of Economics, Williams College, number 2008-01, Jul, revised Jun 2011.
• Carol Osler & Tanseli Savaser, 2008, "Extreme Returns without News: A Microstructural Explanation," Department of Economics Working Papers, Department of Economics, Williams College, number 2008-02, Feb.
• Rolf Aaberge & Ugo Colombino & John E. Roemer, 2008, "Optimal Taxation According to Equality of Opportunity: A Microeconometric Simulation Analysis," CHILD Working Papers, CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY, number wp05_08, Apr.
• Rumpf, Dominik & Kiesewetter, Dirk & Dietrich, Maik, 2008, "Investitionsentscheidungen und die Begünstigung nicht entnommener Gewinne nach § 34a EStG," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 33.
• Jacob, Martin, 2008, "Welche privaten Veräußerungsgewinne sollten besteuert werden?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 49.
• Jacob, Martin & Niemann, Rainer & Weiss, Martin, 2008, "The rich demystified: A reply to Bach, Corneo, and Steiner (2008)," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 58.
• Fochmann, Martin & Rumpf, Dominik, 2008, "Modellierung von Aktienanlagen bei laufenden Umschichtungen und einer Besteuerung von Veräußerungsgewinnen," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 59.
• Corneo, Giacomo & Keese, Matthias & Schröder, Carsten, 2008, "Can governments boost voluntary retirement savings via tax incentives and subsidies? A German case study for low-income households," Economics Working Papers, Christian-Albrechts-University of Kiel, Department of Economics, number 2008-18.
• Rapp, Marc Steffen & Schwetzler, Bernhard, 2008, "Equilibrium security prices with capital income taxes and an exogenous interest rate," CEFS Working Paper Series, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS), number 2008-08.
• Homburg, Stefan, 2008, "Die Entfernungspauschale als steuertheoretische Herausforderung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 45-53.
• Homburg, Stefan, 2008, "Neue Entwicklungstendenzen der deutschen Steuerpolitik," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 51, issue 1, pages 9-15.
• Fuest, Clemens & Thöne, Michael & Glasmacher, Gregor, 2008, "Ertragsabhängige und ertragsunabhängige Steuern
  [Income-dependent and income-independent taxation]," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 10.
• Moog, Stefan, 2008, "MacSim: Ein Simulationsmodell zur Analyse der gesamtwirtschaftlichen Auswirkungen der demografischen Entwicklung in Deutschland," FZG Discussion Papers, University of Freiburg, Research Center for Generational Contracts (FZG), number 29.
• Boss, Alfred, 2008, "Steuervergünstigungen in Deutschland: Eine Aktualisierung," Kiel Working Papers, Kiel Institute for the World Economy, 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, undated, "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, 2008, "Interest Income Tax Evasion, the EU Savings Directive, and Capital Market Effects," CESifo Working Paper Series, CESifo, number 2300.
• Peter Egger & Doina 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, 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.