Research classified by Journal of Economic Literature (JEL) codes

2007

• 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, January.
• 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.
• European Commission, 2007, "Taxation trends in the European Union: 2007 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2007, Apr.
• Pertti Honkanen & Markus Jäntti & Jukka Pirttilä, 2007, "Alleviating unemployment traps in Finland: Can the efficiency-equity trade-off be avoided?," Discussion Papers, Aboa Centre for Economics, number 24, Oct.
• Luigi Bonatti, 2007, "Home production, labor taxation and trade account," Department of Economics Working Papers, Department of Economics, University of Trento, Italia, number 0715.
• Joan Rosselló, 2007, "Does a public university system avoid the stratification of public universities and the segregation of students?," DEA Working Papers, Universitat de les Illes Balears, Departament d'Economía Aplicada, number 26.
• Kai-Joseph Fleischhauer, 2007, "A Review of Human Capital Theory: Microeconomics," University of St. Gallen Department of Economics working paper series 2007, Department of Economics, University of St. Gallen, number 2007-01, Jan.
• Antonio Cabrales & Rosemarie Nagel & Jose V. Rodr?guez Mora, 2007, "It is Hobbes, not Rousseau: An Experiment on Social Insurance," Labsi Experimental Economics Laboratory University of Siena, University of Siena, number 019, Sep.
• Elisabeth Gugl, 2007, "The Impact of Income Splitting on Intrafamily Distribution in a Dynamic Family Bargaining Model," Department Discussion Papers, Department of Economics, University of Victoria, number 0701, Jul.
• 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," Policy Research Working Paper Series, The World Bank, number 4143, Mar.
• José Mª Durán Cabré & Alejandro Esteller Moré, 2007, "An empirical analysis of wealth taxation: Equity Vs.tax compliance," Working Papers, Xarxa de Referència en Economia Aplicada (XREAP), number XREAP2007-03, Jun, revised Jun 2007.
• Müller, Heiko & Sureth, Caren, 2007, "Group simulation and income tax statistics: how big is the error?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 24.
• Weiss, Martin, 2007, "How well does a cash-flow tax on wages approximate an economic income tax on labor income?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 31.
• Schröder, Carsten & Keese, Matthias & Corneo, Giacomo, 2007, "Erhöht die Riester-Förderung die Sparneigung von Geringverdienern?," Economics Working Papers, Christian-Albrechts-University of Kiel, Department of Economics, number 2007-30.
• Corneo, Giacomo & Keese, Matthias & Schröder, Carsten, 2007, "Erhöht die Riester-Förderung die Sparneigung von Geringverdienern?," Discussion Papers, Free University Berlin, School of Business & Economics, number 2007/23.
• Corneo, Giacomo & Fong, Christina M., 2007, "What´s the monetary value of distributive justice," Discussion Papers, Free University Berlin, School of Business & Economics, number 2007/8.
• Boss, Alfred, 2007, "Wohin mit den Überschüssen der Bundesagentur für Arbeit?," Kiel Working Papers, Kiel Institute for the World Economy, number 1384.
• Brenneisen, Frank & Peichl, Andreas, 2007, "Dokumentation des Wohlfahrtsmoduls von FiFoSiM," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics, number 07-4.
• Fuest, Clemens & Peichl, Andreas, 2007, "Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics, number 07-9.
• Peichl, Andreas & Paulus, Alari, 2008, "Effects of flat tax reforms in Western Europe on equity and efficiency," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics, number 08-4.
• Schaefer, Thilo & Peichl, Andreas, 2008, "Wie progressiv ist Deutschland?," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics, number 08-5.
• Büttner, Thiess & Schwager, Robert, 2000, "Länderautonomie in der Einkommensteuer: Konsequenzen eines Zuschlagsmodells," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 00-50.
• Ammermüller, Andreas & Zwick, Thomas & Boockmann, Bernhard & Maier, Michael, 2007, "Do hiring subsidies reduce unemployment among the elderly? Evidence from two natural experiments," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 07-001.

2006

• Cancian, Maria & Levinson, Arik, 2006, "Labor Supply Effects of the Earned Income Tax Credit: Evidence From Wisconsin's Supplemental Benefit for Families With Three Children," National Tax Journal, National Tax Association;National Tax Journal, volume 59, issue 4, pages 781-800, December, DOI: 10.17310/ntj.2006.4.02.
• Mototsugu Fukushige & Noriko Ishikawa, 2006, "Decomposing interregional differentials in productivities: An empirical analysis for Japanese data," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 06-11, Nov.
• Dirk Krueger, 2006, "Public Insurance against Idiosyncratic and Aggregate Risk: The Case of Social Security and Progressive Income Taxation," CESifo Economic Studies, CESifo Group, volume 52, issue 4, pages 587-620, December.
• Mathias Hungerbühler & Etienne Lehmann & Alexis Parmentier & Bruno Van Der Linden, 2006, "Optimal Redistributive Taxation in a Search Equilibrium Model," The Review of Economic Studies, Review of Economic Studies Ltd, volume 73, issue 3, pages 743-767.
• Giorgio Brunello & Daniela Sonedda, 2006, "Progressive Taxation and Wage Setting when Unions Strategically Interact," "Marco Fanno" Working Papers, Dipartimento di Scienze Economiche "Marco Fanno", number 0017, May.
• Kar, Saibal & Mukherjee, Vivekananda, 2006, "Entrepreneurial culture, occupational choice and tax policy," MPRA Paper, University Library of Munich, Germany, number 24104.
• Merz, Joachim & Vorgrimler, Daniel & Zwick, Markus, 2006, "De facto anonymised microdata file on income tax statistics 1998," MPRA Paper, University Library of Munich, Germany, number 5740, Apr.
• Jiří Nečas, 2006, "Petrohradský paradox a rovná daň
  [Petersburg paradox and equal taxation]," Politická ekonomie, Prague University of Economics and Business, volume 2006, issue 1, pages 56-62, DOI: 10.18267/j.polek.546.
• Jean-Pierre Schaefer & Claude Taffin, 2006, "L’économie du logement locatif social," Revue d'Économie Financière, Programme National Persée, volume 86, issue 5, pages 213-237, DOI: 10.3406/ecofi.2006.4209.
• Glenn Jenkins & Mustafa Besim, 2006, "Informal But Not Insignificant: Unregistered Workers In North Cyprus," Working Paper, Economics Department, Queen's University, number 1058, Apr.
• Määttänen, Niku, 2006, "Vapaaehtoiset eläkevakuutukset, verotus ja eläkkeelle siirtyminen," Discussion Papers, The Research Institute of the Finnish Economy, number 1018.
• Irina Gerasimova, 2006, "The Spatial Distribution of the Total Monetary Income of the Russian Population: Tendencies and Factors of Dynamics (1995–2003)," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), volume 4, issue 4, pages 49-61.
• Geir Haakon Bjertnæs, 2006, "Income Taxation, Tuition Subsidies, and Choice of Occupation," Discussion Papers, Statistics Norway, Research Department, number 459, May.
• Annette Alstadsæter, 2006, "The Achilles Heel of the Dual Income Tax. The Norwegian Case," Discussion Papers, Statistics Norway, Research Department, number 474, Sep.
• Tilman Bruck & John P. Haisken-De New & Klaus Zimmermann, 2006, "Creating low skilled jobs by subsidizing market-contracted household work," Applied Economics, Taylor & Francis Journals, volume 38, issue 8, pages 899-911, DOI: 10.1080/00036840500397598.
• International Bureau for Fiscal Documentation, 2006, "Survey on the Implementation of the EC Interest and Royalty Directive," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0015, Jun.
• European Commission, 2006, "Taxation trends in the European Union: 2006 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2006, Apr.
• Micael Castanheira De Moura & Christian Valenduc, 2006, "Economie politique de la taxation," ULB Institutional Repository, ULB -- Universite Libre de Bruxelles, number 2013/10021.
• Ulises Garcí­a Repetto, 2006, "La experiencia del sistema de imposición a la renta en el Uruguay de los sesenta," Documentos de Trabajo (working papers), Instituto de Economía - IECON, number 06-05, Jun.
• Ghazala Azmat, 2006, "The impact of tax credits on labour supply," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 979, Oct, revised Jul 2009.
• Guntram B. Wolff, 2006, "Measuring Tax Burdens in Europe," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, volume 61, issue 03, pages 299-328, September.
• Manfred Gärtner, 2006, "Die Primärinzidenz von Bankgeheimnis und Verrechnungssteuer in den Kantonen der Schweiz," University of St. Gallen Department of Economics working paper series 2006, Department of Economics, University of St. Gallen, number 2006-20, Sep.
• Douglas D. Davis, 2006, "Rebate Subsidies, Matching Subsidies and Isolation Effects," Working Papers, VCU School of Business, Department of Economics, number 0604, Jun.
• Jun‐ichi Itaya & A.G. Schweinberger, 2006, "The public and private provision of pure public goods and the distortionary effects of income taxation: a political economy approach," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 39, issue 3, pages 1023-1040, August, DOI: 10.1111/j.1540-5982.2006.00380.x.
• Elschner, Christina & Schwager, Robert, 2006, "A simulation method to measure the tax burden on highly skilled manpower," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 50.
• Conesa, Juan Carlos & Kitao, Sagiri & Krueger, Dirk, 2006, "Taxing capital? Not a bad idea after all!," CFS Working Paper Series, Center for Financial Studies (CFS), number 2006/21.
• Fuest, Clemens & Heilmann, Sven & Peichl, Andreas & Schaefer, Thilo & Bergs, Christian, 2006, "Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Reform des Steuer- und Transfersystems nach dem Bürgergeld-Vorschlag von Joachim Mitschke
  [Revenue, employment and growth effects of the integrated reform of the German income tax and benef," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 8.
• Corneo, Giacomo, 2006, "Charity and redistributive taxation in a unionized economy," Discussion Papers, Free University Berlin, School of Business & Economics, number 2006/21.
• Boss, Alfred & Rosenschon, Astrid, 2006, "Subventionen in Deutschland: Eine Bestandsaufnahme," Kiel Working Papers, Kiel Institute for the World Economy, number 1267.
• Rosenschon, Astrid, 2006, "Finanzpolitische Maßnahmen zugunsten von Familien: Eine Bestandsaufnahme für Deutschland," Kiel Working Papers, Kiel Institute for the World Economy, number 1273.
• Boss, Alfred, 2006, "Brauchen wir einen Kombilohn?," Kiel Working Papers, Kiel Institute for the World Economy, number 1279.
• Boss, Alfred, 2006, "Steuervergünstigungen in Deutschland: Ist die Finanzpolitik auf dem richtigen Weg?," Kiel Working Papers, Kiel Institute for the World Economy, number 1301.
• Boss, Achim & Boss, Alfred & Boss, Thomas, 2006, "Der deutsche Einkommensteuertarif: Weiterhin eine Wachstumsbremse?," Kiel Working Papers, Kiel Institute for the World Economy, number 1304.
• Peichl, Andreas & Fuest, Clemens & Schaefer, Thilo, 2006, "Führt Steuervereinfachung zu einer "gerechteren" Einkommensverteilung? Eine empirische Analyse für Deutschland," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics, number 06-1.
• Schaefer, Thilo & Peichl, Andreas & Fuest, Clemens, 2006, "Die Flat Tax: Wer gewinnt? Wer verliert? Eine empirische Analyse für Deutschland," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics, number 06-6.
• Bonin, Holger & Schneider, Hilmar, 2006, "Workfare: Eine wirksame Alternative zum Kombilohn," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, volume 86, issue 10, pages 645-650, DOI: 10.1007/s10273-006-0578-9.
• Boeters, Stefan & Böhringer, Christoph & Büttner, Thiess & Kraus, Margit, 2006, "Economic Effects of VAT Reform in Germany," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 06-030.
• Stefan Bach & Viktor Steiner, 2006, "Analyseergebnisse auf Basis der anonymisierten Steuerdaten," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, volume 126, issue 3, pages 387-403.
• Besim, Mustafa & Jenkins, Glenn P., 2006, "Informal but not Insignificant: Unregistered Workers in North Cyprus," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 273534, Apr, DOI: 10.22004/ag.econ.273534.
• Beaudry, Paul & Blackorby, Charles & Szalay, Dezso, , "Taxes and Employment Subsidies in Optimal Redistribution Programs," Economic Research Papers, University of Warwick - Department of Economics, number 269749, DOI: 10.22004/ag.econ.269749.
• Alison Booth & Melvyn Coles & Xiaodong Gong, 2006, "Increasing Returns to Education: Theory and Evidence," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 522, May.
• Patricia Apps, 2006, "Family Taxation: An Unfair and Inefficient System," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 524, May.
• Patricia Apps, 2006, "The New Discrimination and Childcare," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 541, Dec.
• Alison L. Booth & Melvyn Coles, 2006, "A Microfoundation for Increasing Returns in Human Capital Accumulation and the Under-Participation Trap," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 543, Dec.
• Richard Bird & Pierre-Pascal Gendron, 2006, "Is VAT the Best Way to Impose a General Consumption Tax in Developing Countries," 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 paper0618, May.
• Shlomo Yitzhaki, 2006, "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 paper0631, Dec.
• Fonteny, E., 2006, "Les conséquences du changement de régime fiscal et social des PEL sur l’épargne logement," Bulletin de la Banque de France, Banque de France, issue 153, pages 43-52.
• André Decoster & Kristian Orsini & Guy Van Camp, 2006, "Stop the grief and back to work! An evaluation of the government's plan to activate widows and widowers," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, volume 49, issue 2, pages 121-145.
• Serge-Christophe Kolm, 2006, "Liberté, justice et efficacité : distribution, impôts et transferts optimaux," Revue économique, Presses de Sciences-Po, volume 57, issue 1, pages 55-84.
• Marcel Gérard, 2006, "Les enjeux actuels de la fiscalité directe," Reflets et perspectives de la vie économique, De Boeck Université, volume 0, issue 3, pages 9-18.
• Micael Castanheira & Christian Valenduc, 2006, "Économie politique de la taxation," Reflets et perspectives de la vie économique, De Boeck Université, volume 0, issue 3, pages 19-37.
• Carola Maggiulli & Matthias Mors, 2006, "Quelques éléments d'analyse de la flat tax," Reflets et perspectives de la vie économique, De Boeck Université, volume 0, issue 3, pages 53-62.
• Christian Valenduc, 2006, "Une flat tax en Belgique ? Quelques éclairages sur les principes et les conséquences d'une telle réforme," Reflets et perspectives de la vie économique, De Boeck Université, volume 0, issue 3, pages 63-80.
• Hall, Bronwyn H. & Oriani, R, 2006, "Does the market value R&D investment by European firms? Evidence from a panel of manufacturing firms in France, Germany, and Italy," Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley, number qt8wc513c1, Sep.
• Naomi E. Feldman & Peter Katuscak, 2006, "Should the Average Tax Rate Be Marginalized?," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp304, Sep.
• Giacomo Corneo & Christina M. Fong, 2006, "What’s the Monetary Value of Distributive Justice?," CESifo Working Paper Series, CESifo, number 1706.
• Per Engström & Bertil Holmlund, 2006, "Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden," CESifo Working Paper Series, CESifo, number 1736.
• Fabien Dell & Katharina Wrohlich, 2006, "Income Taxation and its Family Components in France," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 4, issue 04, pages 50-54, February.
• David Roodman & Scott Standley, 2006, "Tax policies to promote private charitable giving in DAC countries," Working Papers, Center for Global Development, number 82, Feb.
• Jun-ichi Itaya & A.G. Schweinberger, 2006, "The public and private provision of pure public goods and the distortionary effects of income taxation: a political economy approach," Canadian Journal of Economics, Canadian Economics Association, volume 39, issue 3, pages 1023-1040, August.
• Carlos Medina & Leonardo Morales, 2006, "Stratification and Public Utility Services in Colombia: Subsidies to Households or Distortions on Housing Prices?," Borradores de Economia, Banco de la Republica, number 3528, Dec.
• Conesa, Juan Carlos & Krueger, Dirk & Kitao, Sagiri, 2006, "Taxing Capital? Not a Bad Idea After All!," CEPR Discussion Papers, Centre for Economic Policy Research, number 5929, Nov.
• Cabrales, Antonio & Nagel, Rosemarie & Rodríguez Mora, José V., 2006, "It is Hobbes, not Rousseau : an experiment on social insurance," UC3M Working papers. Economics, Universidad Carlos III de Madrid. Departamento de Economía, number we071808, Jun.
• Alexis, PARMENTIER, 2006, "The effects of the marginal tax rate in a matching model with endogenous labor supply," Discussion Papers (ECON - Département des Sciences Economiques), Université catholique de Louvain, Département des Sciences Economiques, number 2006011, Apr.
• Alexis, PARMENTIER, 2006, "Faut-il subventionner les emplois à temps partiel ?," Discussion Papers (ECON - Département des Sciences Economiques), Université catholique de Louvain, Département des Sciences Economiques, number 2006034, Jul.
• Davis, Douglas D., 2006, "Rebate subsidies, matching subsidies and isolation effects," Judgment and Decision Making, Cambridge University Press, volume 1, issue 1, pages 13-22, July.
• Sara LaLumia, 2006, "The Effects of Joint Taxation of Married Couples on Labor Supply and Non-wage Income," Working Papers, Economics Department, William & Mary, number 28, Mar.
• Yesim Kustepeli & Onur Sapci, 2006, "Personal Income Tax Elasticity in Turkey: 1975-2005," Discussion Paper Series, Dokuz Eylül University, Faculty of Business, Department of Economics, number 06/01, Jul, revised 11 Jul 2006.