Research classified by Journal of Economic Literature (JEL) codes

2008

• 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(0x8f9c8478), 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, C.E.P.R. Discussion Papers, 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, C.E.P.R. Discussion Papers, number 6265, Apr.
• Schmitt, Nicolas & Raimondos, Pascalis, 2007, "Commodity Taxation and Parallel Imports," CEPR Discussion Papers, C.E.P.R. Discussion Papers, 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.
• Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007, "Vers la fusion de l'impôt sur le revenu et de la CSG," Working Papers, HAL, number hal-01066081, Apr.
• Bruce D. Meyer, 2007, "The U.S. Earned Income Tax Credit, its Effects, and Possible Reforms," Working Papers, Harris School of Public Policy Studies, University of Chicago, number 0720, Aug.
• Daunfeldt, Sven-Olov & Praski-Ståhlgren, Ulrika & Rudholm, Niklas, 2007, "Do High Taxes Lock-in Capital Gains? Evidence from a Flat Rate Tax System," HUI Working Papers, HUI Research, number 6, Jan.
• Eliason, Marcus & Ohlsson, Henry, 2007, "Living to Save Taxes," Working Paper Series, Uppsala University, Department of Economics, number 2007:8, Jan.
• Ohlsson, Henry, 2007, "The equal division puzzle – empirical evidence on intergenerational transfers in Sweden," Working Paper Series, Uppsala University, Department of Economics, number 2007:10, Jan.
• Ohlsson, Henry, 2007, "Tax avoidance - a natural experiment," Working Paper Series, Uppsala University, Department of Economics, number 2007:13, Feb.
• Ohlsson, Henry, 2007, "The legacy of the Swedish gift and inheritance tax, 1884–2004," Working Paper Series, Uppsala University, Department of Economics, number 2007:23, Sep.
• Holmlund, Bertil & Söderström, Martin, 2007, "Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach," Working Paper Series, Uppsala University, Department of Economics, number 2007:25, Sep.
• Klevmarken, N. Anders & Bolin, Kristian & Eklöf, Matias & Flood, Lennart & Fransson, Urban & Hallberg, Daniel & Höjgård, Sören & Lindgren, Björn & Mitrut, Andrea & Lagergren, Mårten, 2007, "Simulating the future of the Swedish baby-boom generations," Working Paper Series, Uppsala University, Department of Economics, number 2007:26, Jun.
• Joseba Sanmartín Sola, 2007, "El efecto de los cambios en los tipos marginales sobre la base imponible del IRPF," Hacienda Pública Española / Review of Public Economics, IEF, volume 182, issue 3, pages 9-28, September.
• Jorge Onrubia Fernández & María del Carmen Rodado Ruíz & Santiago Díaz De Sarralde Míguez & César Pérez López, 2007, "Progresividad y redistribución a través del IRPF español: Un análisis de bienestar social para el periodo 1982-1998," Hacienda Pública Española / Review of Public Economics, IEF, volume 183, issue 4, pages 81-124, december.
• Guyonne Kalb & Wang-Sheng Lee, 2007, "The Effect of an Alternative Childcare Subsidy on Labour Supply: A Policy Simulation," Melbourne Institute Working Paper Series, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne, number wp2007n14, Apr.
• José Mª Durán Cabré & Alejandro Esteller Moré, 2007, "An empirical analysis of wealth taxation: Equity vs. tax compliance," Working Papers, Institut d'Economia de Barcelona (IEB), number 2007/1.
• Thomas F. Crossley & Sung-Hee Jeon, 2007, "Joint Taxation and the Labour Supply of Married Women: Evidence from the Canadian Tax Reform of 1988," Fiscal Studies, Institute for Fiscal Studies, volume 28, issue 3, pages 343-365, September.
• 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 Microsimulation Analysis," Fiscal Studies, Institute for Fiscal Studies, volume 28, issue 4, pages 463-495, December.
• Stuart Adam & Glen Loutzenhiser, 2007, "Integrating Income Tax and National Insurance: an interim report," IFS Working Papers, Institute for Fiscal Studies, number W07/21, Dec.
• Dearing, Helene & Hofer, Helmut & Lietz, Christine & Winter-Ebmer, Rudolf & Wrohlich, Katharina, 2007, "Why are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis," Economics Series, Institute for Advanced Studies, number 213, Jun.
• Arnstein Aassve & Maria Grazia Pazienza & Chiara Rapallini, 2007, "Does Italy need family income taxation?," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 77.
• Lari Arthur Viianto, 2007, "On the positive effects of taxation on education," Working Papers. Serie AD, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2007-30, Dec.
• Caliendo, Marco & Gambaro, Ludovica & Haan, Peter, 2007, "The Impact of Income Taxation on the Ratio between Reservation and Market Wages and the Incentives for Labour Supply," IZA Discussion Papers, IZA Network @ LISER, number 2599, Feb.
• Neumark, David & Wascher, William, 2007, "Minimum Wages, the Earned Income Tax Credit, and Employment: Evidence from the Post-Welfare Reform Era," IZA Discussion Papers, IZA Network @ LISER, number 2610, Feb.
• Bach, Stefan & Corneo, Giacomo & Steiner, Viktor, 2007, "From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001," IZA Discussion Papers, IZA Network @ LISER, number 2723, Apr.
• Dearing, Helene & Hofer, Helmut & Lietz, Christine & Winter-Ebmer, Rudolf & Wrohlich, Katharina, 2007, "Why Are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis," IZA Discussion Papers, IZA Network @ LISER, number 2845, Jun.
• Bargain, Olivier B. & Morawski, Leszek & Myck, Michal & Socha, Mieczyslaw, 2007, "As SIMPL As That: Introducing a Tax-Benefit Microsimulation Model for Poland," IZA Discussion Papers, IZA Network @ LISER, number 2988, Aug.
• Holmlund, Bertil & Söderström, Martin, 2007, "Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach," IZA Discussion Papers, IZA Network @ LISER, number 3088, Oct.
• Pollak, Robert, 2007, "Family Bargaining and Taxes: A Prolegomenon to the Analysis of Joint Taxation," IZA Discussion Papers, IZA Network @ LISER, number 3109, Oct.
• Gorodnichenko, Yuriy & Martinez-Vazquez, Jorge & Peter, Klara Sabirianova, 2007, "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," IZA Discussion Papers, IZA Network @ LISER, number 3267, Dec.
• Keith A. Bender, 2007, "Replacing Income in Retirement for the Newly Retired: A Distributional Analysis of Gross and Net Replacement Rates," Journal of Income Distribution, Ad libros publications inc., volume 16, issue 2, pages 83-105, June.
• Ejii Tajika & Hiroyuki Yashio, 2007, "The Role of Personal Income Tax to Mitigate Widening Income Inequality: the Case of Japan," Journal of Income Distribution, Ad libros publications inc., volume 16, issue 3-4, pages 55-70, September.
• 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," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2007-11, May.
• Vladimir Boguslavskiy, 2007, "A comparison of the Russian 13% flat rate PIT evasion stratified contributions and the US tax schedule," European Journal of Law and Economics, Springer, volume 24, issue 1, pages 71-88, August, DOI: 10.1007/s10657-007-9025-7.
• Rachel Huang & Larry Tzeng, 2007, "Insurer’s insolvency risk and tax deductions for the individual’s net losses," The Geneva Papers on Risk and Insurance Theory, Springer;International Association for the Study of Insurance Economics (The Geneva Association), volume 32, issue 2, pages 129-145, December, DOI: 10.1007/s10713-007-0006-0.
• Laszlo Goerke, 2007, "Corporate and personal income tax declarations," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 14, issue 3, pages 281-292, June, DOI: 10.1007/s10797-006-9001-0.
• Seppo Kari & Hanna Karikallio, 2007, "Tax treatment of dividends and capital gains and the dividend decision under dual income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 14, issue 4, pages 427-456, August, DOI: 10.1007/s10797-007-9026-z.
• Benczúr, Péter, 2007, "Az adókulcsok hatása a különböző gazdasági szereplők viselkedésére - irodalmi összefoglaló
  [The effect of tax rates on the behaviour of various economic actors. A review of the literature]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 2, pages 125-141.
• Wiese, Jörg, 2007, "Steuerinduziertes und / oder inflationsbedingtes Wachstum in der Unternehmensbewertung," Discussion Papers in Business Administration, University of Munich, Munich School of Management, number 2101, Dec.
• Wiese, Jörg, 2007, "Steuerinduziertes und / oder inflationsbedingtes Wachstum in der Unternehmensbewertung?," Discussion Papers in Business Administration, University of Munich, Munich School of Management, number 3767, Dec.
• Jean-Yves Duclos & Bernard Fortin & Andrée-Anne Fournier, 2007, "An Analysis of Effective Marginal Tax Rates in Quebec," Cahiers de recherche, CIRPEE, number 0746.
• Shintaro Yamaguchi, 2007, "Career and Skill Formation: A Dynamic Occupational Choice Model with Multidimensional Skills," Department of Economics Working Papers, McMaster University, number 2007-02, Feb.
• Bas Jacobs & Sweder J. G. van Wijnbergen, 2007, "Capital-Market Failure, Adverse Selection, and Equity Financing of Higher Education," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 63, issue 1, pages 1-32, March, DOI: 10.1628/001522107X186683.
• Keiichi Kubota & Hitoshi Takehara, 2007, "Effects of Tax Rate Changes on the Cost of Capital: The Case of Japanese Firms," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 63, issue 2, pages 163-185, June, DOI: 10.1628/001522107X220062.
• Charles E. McLure, Jr. & George R. Zodrow, 2007, "Consumption-based Direct Taxes: A Guided Tour of the Amusement Park," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 63, issue 2, pages 285-307, June, DOI: 10.1628/001522107X220125.
• Shlomo Yitzhaki, 2007, "Cost-Benefit Analysis of Presumptive Taxation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 63, issue 3, pages 311-326, September, DOI: 10.1628/001522107X250087.
• Janet Holtzblatt, 2007, "Implications of Return-Free Tax Systems for the Structure of the Individual Income Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 63, issue 3, pages 327-349, September, DOI: 10.1628/001522107X250096.
• James Alm & Pablo Saavedra & Edward Sennoga, 2007, "How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 63, issue 3, pages 350-373, September, DOI: 10.1628/001522107X250104.
• John W. Diamond & George R. Zodrow, 2007, "Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 63, issue 3, pages 374-395, September, DOI: 10.1628/001522107X250113.
• Roy Bahl & Sally Wallace, 2007, "From Income Tax to Consumption Tax?. The Case of Jamaica," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 63, issue 3, pages 396-414, September, DOI: 10.1628/001522107X250122.
• Bernd Genser & Andreas Reutter, 2007, "Moving Towards Dual Income Taxation in Europe," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 63, issue 3, pages 436-456, September, DOI: 10.1628/001522107X250140.
• Christina Elschner & Robert Schwager, 2007, "A Simulation Method to Measure the Effective Tax Rate on Highly Skilled Labor," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 63, issue 4, pages 563-582, December, DOI: 10.1628/001522107X269023.
• Achille VERNIZZI & Simone PELLEGRINO, 2007, "On the Aronson-Johnson-Lambert decomposition of the redistributive effect," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2007-013, Apr, revised 26 Jun 2007.
• Achille VERNIZZI & Simone PELLEGRINO, 2007, "On the Aronson-Johnson-Lambert decomposition of the redistributive effect," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2007-13, Apr, revised 26 Jun 2007.
• Kenneth A. Kriz & Jaanika Meriküll & Alari Paulus & Karsten Staehr, 2007, "Why Do Individuals Evade Payroll And Income Taxation In Estonia?," University of Tartu - Faculty of Economics and Business Administration Working Paper Series, Faculty of Economics and Business Administration, University of Tartu (Estonia), number 49.
• Sören Blomquist & Roger Gordon, 2007, "Public Policy and Retirement, Trans-Atlantic Public Economics Seminar (TAPES)," NBER Books, National Bureau of Economic Research, Inc, number blom07-1, December.
• Paul Bingley & Gauthier Lanot, 2007, "Public Pension Programmes and the Retirement of Married Couples in Denmark," NBER Chapters, National Bureau of Economic Research, Inc, "Public Policy and Retirement, Trans-Atlantic Public Economics Seminar (TAPES)".
• Gary V. Engelhardt & Anil Kumar, 2007, "Employer Matching and 401(k) Saving: Evidence from the Health and Retirement Study," NBER Chapters, National Bureau of Economic Research, Inc, "Public Policy and Retirement, Trans-Atlantic Public Economics Seminar (TAPES)".
• Gene Amromin & Jennifer Huang & Clemens Sialm, 2007, "The Tradeoff between Mortgage Prepayments and Tax-deferred Retirement Savings," NBER Chapters, National Bureau of Economic Research, Inc, "Public Policy and Retirement, Trans-Atlantic Public Economics Seminar (TAPES)".
• Juan Carlos Conesa & Sagiri Kitao & Dirk Krueger, 2007, "Taxing Capital? Not a Bad Idea After All!," NBER Working Papers, National Bureau of Economic Research, Inc, number 12880, Jan.
• David Neumark & William Wascher, 2007, "Does a Higher Minimum Wage Enhance the Effectiveness of The Earned Income Tax Credit?," NBER Working Papers, National Bureau of Economic Research, Inc, number 12915, Feb.
• Kevin Lang & Hong Kang, 2007, "Worker Sorting, Taxes and Health Insurance Coverage," NBER Working Papers, National Bureau of Economic Research, Inc, number 13066, Apr.
• Steven N. Kaplan & Joshua Rauh, 2007, "Wall Street and Main Street: What Contributes to the Rise in the Highest Incomes?," NBER Working Papers, National Bureau of Economic Research, Inc, number 13270, Jul.
• Mihir A. Desai & Dhammika Dharmapala, 2007, "Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends," NBER Working Papers, National Bureau of Economic Research, Inc, number 13281, Jul.
• Mihir A. Desai & Li Jin, 2007, "Institutional Tax Clienteles and Payout Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 13283, Jul.
• Jennifer L. Blouin & Jana Smith Raedy & Douglas A. Shackelford, 2007, "Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates?," NBER Working Papers, National Bureau of Economic Research, Inc, number 13601, Nov.
• Giorgio Brunello & Daniela Sonedda, 2007, "Progressive taxation and wage setting when unions strategically interact," Oxford Economic Papers, Oxford University Press, volume 59, issue 1, pages 127-140, January.
• Guyonne Kalb & Wang-Sheng Lee, 2007, "The effect of an alternative childcare subsidy on labour supply: a policy simulation," Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, volume 10, issue 1, pages 39-57.
• Eduardo Morón, 2007, "The Peruvian Pension Reform," Working Papers, Centro de Investigación, Universidad del Pacífico, number 07-04, Jan.
• Rachel J. Huang & Larry Y. Tzeng, 2007, "Insurer's insolvency risk and tax deductions for the individual's net losses," The Geneva Risk and Insurance Review, Palgrave Macmillan;International Association for the Study of Insurance Economics (The Geneva Association), volume 32, issue 2, pages 129-145, December.
• Raghbendra Jha, 2007, "Fiscal Policy in Developing Countries: A Synoptic View," ASARC Working Papers, The Australian National University, Australia South Asia Research Centre, number 2007-01.
• Terenzio Maccabelli, 2007, "Il 'socialismo liberale' di Eugenio Rignano : teoria dei sistemi economici e filosofia sociale (The 'liberal socialism' of Eugenio Rignano: theory of economic systems and social philosophy)," Il Pensiero Economico Italiano, Fabrizio Serra Editore, Pisa - Roma, volume 15, issue 1, pages 79-105.
• Luciano Fanti & Luca Gori, 2007, "Economic Growth and Welfare in a Simple Neoclassical OLG Model with Minimum Wage and Consumption Taxes support," Discussion Papers, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy, number 2007/68, Jan.
• Petersen, Hans-Georg, 2007, "Nachhaltigkeit in Finanz- und Sozialpolitik : Probleme und Lösungsansätze für den Transformationsprozess in Georgien," Finanzwissenschaftliche Diskussionsbeiträge : Special series. G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, number G-1, Aug.
• Khokrishvili, Elguja, 2007, "Das georgische Steuersystem im Transformationsprozess," Finanzwissenschaftliche Diskussionsbeiträge : Special series. G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, number G-4, Aug.
• Jastrzembski, André, 2007, "Einkommensteuerschätzung in Georgien," Finanzwissenschaftliche Diskussionsbeiträge : Special series. G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, number G-5, Aug.
• Gabidsaschwili, B. & Gelaschwili, Simon, 2007, "Armut in Georgien," Finanzwissenschaftliche Diskussionsbeiträge : Special series. G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, number G-7, Aug.
• Majcen, Boris & Verbic, Miroslav & Cok, Mitja, 2007, "The Income Tax Reform in Slovenia: Should the Flat Tax Have Prevailed?," MPRA Paper, University Library of Munich, Germany, number 10348, Oct.
• Canegrati, Emanuele, 2007, "A formula for the optimal taxation in Probabilistic Voting Models characterized by Single Mindedness," MPRA Paper, University Library of Munich, Germany, number 1896, Feb.
• Adireksombat, Kampon, 2007, "The Effects of 1993 EITC Expansion on Marginal Tax Rates," MPRA Paper, University Library of Munich, Germany, number 18986, Dec.
• Davide, Tondani, 2007, "Universal Basic Income and Negative Income Tax: Two Different Ways of Thinking Redistribution," MPRA Paper, University Library of Munich, Germany, number 2052, Mar.
• canegrati, emanuele, 2007, "The single-mindedness of labor unions when transfers are not Lump-Sum," MPRA Paper, University Library of Munich, Germany, number 2320, Mar.
• Emanuele, Canegrati, 2007, "A Single-Mindedness model with n generations," MPRA Paper, University Library of Munich, Germany, number 2548, Apr.
• Cole, Rebel & Mehran, Hamid, 2007, "What can we learn from privately held firms about executive compensation?," MPRA Paper, University Library of Munich, Germany, number 4710, Aug.
• Bernardi, Luigi & Barreix, Alberto & Marenzi, Anna & Profeta, Paola, 2007, "Tax systems and tax reforms in Latin America: country studies," MPRA Paper, University Library of Munich, Germany, number 5223, Mar.
• Bernardi, Luigi & Fumagalli, Elena & Fumagalli, Laura, 2007, "Tax Systems and tax reforms in Latin America, Part I : country studies, Colombia," MPRA Paper, University Library of Munich, Germany, number 5224, Mar.
• Cebula, Richard, 2007, "Impact of Property Taxes and Public Education Outlays on Housing Costs: Recent Empirical Evidence," MPRA Paper, University Library of Munich, Germany, number 60109, Jan.
• Canegrati, Emanuele, 2007, "A Contribution to the Positive Theory of Indirect Taxation," MPRA Paper, University Library of Munich, Germany, number 6116, Dec.
• Emanuele, Canegrati, 2007, "A Contribution to the Positive Theory of Direct Taxation," MPRA Paper, University Library of Munich, Germany, number 6117, Dec.
• Jan Vlachý, 2007, "Dodatečné zdanění nejistých osobních příjmů v důsledku daňové progrese
  [The penalty on risky personal income due to tax rate progression]," Politická ekonomie, Prague University of Economics and Business, volume 2007, issue 5, pages 625-636, DOI: 10.18267/j.polek.616.
• Glenn Jenkins & CHUN-YAN KUO & Andrey Klevchuk, 2007, "Diagnosis of Indirect Taxes and the Taxation of International Trade in the Dominican Republic," Development Discussion Papers, JDI Executive Programs, number 2007-01, Feb.
• Shintaro Yamaguchi, 2007, "Career and Skill Formation: A Dynamic Occupational Choice Model With Multidimensional Skills," 2007 Meeting Papers, Society for Economic Dynamics, number 729.
• Lassila, Jukka & Määttänen, Niku & Valkonen, Tarmo, 2007, "Vapaaehtoinen eläkesäästäminen tulevaisuudessa," Discussion Papers, The Research Institute of the Finnish Economy, number 1089.
• Olivier Meunier & Michel Mignolet & Marie-Eve Mulquin, 2007, "Interpersonal transfers: Do they impact the growth of poor and rich European regions?," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 10, pages 155-170.
• Elisabetta Croci Angelini & Francesco Farina, 2007, "Wage Inequality in Europe: the Role of Labour Market and Redistributive Institutions," AIEL Series in Labour Economics, Springer, chapter 9, in: Nicola Acocella & Riccardo Leoni, "Social Pacts, Employment and Growth", DOI: 10.1007/978-3-7908-1923-6_10.
• Luciano Fanti & Luca Gori, 2007, "Fertility, income and welfare in an OLG model with regulated wages," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), volume 54, issue 4, pages 405-427, December, DOI: 10.1007/s12232-007-0024-3.
• Sanna Tenhunen & Matti Tuomala, 2007, "Housing Policy and Redistribution," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 0754, Apr.
• Copenhagen Economics, 2007, "Study on reduced VAT applied to goods and services in the Member States of the EU," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0018, Jun.
• Pricewaterhousecoopers, 2007, "Study in respect of introducing an optional reverse charge mechanism in the EU VAT Directive," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0019, Jul.