Research classified by Journal of Economic Literature (JEL) codes

2006

• 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 in," 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 (IfW Kiel), number 1267.
• Rosenschon, Astrid, 2006, "Finanzpolitische Maßnahmen zugunsten von Familien: Eine Bestandsaufnahme für Deutschland," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 1273.
• Boss, Alfred, 2006, "Brauchen wir einen Kombilohn?," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 1279.
• Boss, Alfred, 2006, "Steuervergünstigungen in Deutschland: Ist die Finanzpolitik auf dem richtigen Weg?," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 1301.
• Boss, Achim & Boss, Alfred & Boss, Thomas, 2006, "Der deutsche Einkommensteuertarif: Weiterhin eine Wachstumsbremse?," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), 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, C.E.P.R. Discussion Papers, 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.
• Frank M. Fossen & Viktor Steiner, 2006, "Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 582.
• Viktor Steiner & Katharina Wrohlich, 2006, "Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution and Work Incentives," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 612.
• Hastuti & Sudarno Sumarto & Nina Toyamah & Syaikhu Usman & Bambang Sulaksono & Sri Budiyati & Wenefrida Dwi Widyanti & Meuthia Rosfadhila & Hariyanti Sadaly & Sufiet Erlita & R. Justin Sodo & Sami Baz, 2006, "A Rapid Appraisal of The Implementation of the 2005 Direct Cash Transfer Program in Indonesia : A Case Study in Five Kabupaten/Kota," Development Economics Working Papers, East Asian Bureau of Economic Research, number 22529, Jan.
• Hall, Bronwyn H. & Oriani, Raffaele, 2006, "Does the market value R&D investment by European firms? Evidence from a panel of manufacturing firms in France, Germany, and Italy," International Journal of Industrial Organization, Elsevier, volume 24, issue 5, pages 971-993, September.
• Conesa, Juan Carlos & Krueger, Dirk, 2006, "On the optimal progressivity of the income tax code," Journal of Monetary Economics, Elsevier, volume 53, issue 7, pages 1425-1450, October.
• Kaplow, Louis, 2006, "On the undesirability of commodity taxation even when income taxation is not optimal," Journal of Public Economics, Elsevier, volume 90, issue 6-7, pages 1235-1250, August.
• Richard J. Cebula, 2006, "A Preliminary Analysis of the Presidential Approval Rating," Chapters, Edward Elgar Publishing, chapter 16, in: Attiat F. Ott & Richard J. Cebula, "The Elgar Companion to Public Economics".
• Kristian Orsini, 2006, "Is Belgium 'making work pay'?," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number ces0605, Mar.
• Kristian Orsini, 2006, "Tax-benefits reforms and the labor market: evidence from Belgium and other EU countries," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number ces0606, Mar.
• Jiøí Veèerník, 2006, "Income Taxes and Social Benefits among Czech Employees - Changes since 1989 and a Cross-national Comparison (in English)," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 56, issue 1-2, pages 2-17, January.
• Irene Perrote, 2006, "An Optimal Linear Income Tax with a Subsidy on Housing," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 56, issue 09-10, pages 435-446, September.
• Harri Hietala & Seppo Kari, 2006, "Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform," Finnish Economic Papers, Finnish Economic Association, volume 19, issue 2, pages 41-47, Autumn.
• Kari, Seppo & Hietala, Harri, 2006, "Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform," Discussion Papers, VATT Institute for Economic Research, number 392.
• Jeffrey R. Brown & J. Nellie Liang & Scott Weisbenner, 2006, "Executive financial incentives and payout policy: firm responses to the 2003 dividend tax cut," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2006-14.
• Gene Amromin & Jennifer Huang & Clemens Sialm, 2006, "The tradeoff between mortgage prepayments and tax-deferred retirement savings," Working Paper Series, Federal Reserve Bank of Chicago, number WP-06-05.
• Mathias Hungerbuehler & Etienne Lehmann & Alexis Parmentier & Bruno van Der Linden, 2006, "Optimal Redistributive Taxation in a Search Equilibrium Model," Post-Print, HAL, number hal-01248161, Jul, DOI: 10.1111/j.1467-937X.2006.00394.x.
• Fuest, Clemens & Huber, Bernd & Nielsen, Søren Bo, 2006, "Capital gains taxation and house price fluctuations," Working Papers, Copenhagen Business School, Department of Economics, number 16-2004, Sep.
• Flood, Lennart & Klevmarken, Anders & Mitrut, Andreea, 2006, "The income of the Swedish baby boomers," Working Papers in Economics, University of Gothenburg, Department of Economics, number 209, Jun.
• Daunfeldt, Sven-Olov & Selander, Carina & Wikström, Magnus, 2006, "Taxation, Dividend Payments and Ex-Day Price Changes," Umeå Economic Studies, Umeå University, Department of Economics, number 684, Jun.
• Chen, Jie, 2006, "The Dynamics of Housing Allowance Claims in Sweden: A discrete-time hazard analysis," Working Paper Series, Uppsala University, Department of Economics, number 2006:1, Jan.
• Engström, Per & Holmlund, Bertil, 2006, "Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden," Working Paper Series, Uppsala University, Department of Economics, number 2006:12, May.
• Lindhe, Tobias & Södersten, Jan, 2006, "The Equity Trap, the Cost of Capital and the Firm´s Growth Path," Working Paper Series, Uppsala University, Department of Economics, number 2006:19, Sep.
• Cho, Yoonyoung, 2006, "An Analysis of Women's Fertility and Labor Supply: Implications for Family Policies," Discussion Paper, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University, number 290, Dec.
• Ali ÇELİKKAYA & Hüseyin GÜRBÜZ, 2006, "Mükelleflerin vergiye gönüllü uyumunu etkileyen faktörlerin analizi: Bir alan çalışması," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 21, issue 247, pages 122-139.
• Ivica Urban, 2006, "Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects," Financial Theory and Practice, Institute of Public Finance, volume 30, issue 3, pages 207-231.
• Fossen, Frank M. & Steiner, Viktor, 2006, "Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany," IZA Discussion Papers, Institute of Labor Economics (IZA), number 2164, Jun.
• Brunello, Giorgio & Comi, Simona Lorena & Sonedda, Daniela, 2006, "Income Taxes and the Composition of Pay," IZA Discussion Papers, Institute of Labor Economics (IZA), number 2203, Jul.
• Goerke, Laszlo, 2006, "Corporate and Personal Income Tax Declarations," IZA Discussion Papers, Institute of Labor Economics (IZA), number 2239, Jul.
• Steiner, Viktor & Wrohlich, Katharina, 2006, "Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution and Work Incentives?," IZA Discussion Papers, Institute of Labor Economics (IZA), number 2245, Aug.
• Flood, Lennart & Klevmarken, N. Anders & Mitrut, Andreea, 2006, "The Income of the Swedish Baby Boomers," IZA Discussion Papers, Institute of Labor Economics (IZA), number 2354, Oct.
• Bonin, Holger & Schneider, Hilmar, 2006, "Workfare: Eine wirksame Alternative zum Kombilohn," IZA Discussion Papers, Institute of Labor Economics (IZA), number 2399, Oct.
• Jesper Roine, 2006, "The political economics of not paying taxes," Public Choice, Springer, volume 126, issue 1, pages 107-134, January, DOI: 10.1007/s11127-006-6071-6.
• Paul Bingley & Gauthier Lanot, 2006, "Public Pension Programmes and the Retirement of Married Couples in Denmark," Keele Economics Research Papers, Centre for Economic Research, Keele University, number KERP 2006/20, Oct.
• Joachim Merz & Daniel Vorgrimler & Markus Zwick, 2006, "De facto anonymised microdata file on income tax statistics 1998," FFB-Discussionpaper, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg, number 58, Apr.
• Wiese, Jörg, 2006, "Die Modigliani/Miller-Theoreme und Ausschüttungspolitik," Discussion Papers in Business Administration, University of Munich, Munich School of Management, number 1888, Nov.
• Friska Parulian Panjaitan, 2006, "An Analysis of Personal Income Tax Compliance Rate in Indonesia For The Period 1996-2004," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, volume 54, pages 344-376, December.
• Robin Boadway & Nicolas Marceau & Steeve Mongrain, 2006, "Redistributive Taxation Under Ethical Behaviour," Cahiers de recherche, CIRPEE, number 0604.
• Jean-Yves Duclos & Bernard Fortin & Andrée-Anne Fournier, 2006, "Une analyse des taux marginaux effectifs d'imposition au Québec," Cahiers de recherche, CIRPEE, number 0627.
• Thomas F. Crossley & Sung-Hee Jeon, 2006, "Joint Taxation and the Labour Supply of Married Women: Evidence from the Canadian Tax Reform of 1988," Quantitative Studies in Economics and Population Research Reports, McMaster University, number 404, Feb.
• Michael R. Veall, 2006, "The Top Shares of Older Earners in Canada," Quantitative Studies in Economics and Population Research Reports, McMaster University, number 408, Jul.
• Thomas F. Crossley & Sung-Hee Jeon, 2006, "Joint Taxation and the Labour Supply of Married Women: Evidence from the Canadian Tax Reform of 1988," Social and Economic Dimensions of an Aging Population Research Papers, McMaster University, number 149, Feb.
• Michael R. Veall, 2006, "The Top Shares of Older Earners in Canada," Social and Economic Dimensions of an Aging Population Research Papers, McMaster University, number 156, Jul.
• Peter Birch Sørensen, 2006, "Dual Income Tax: Why and How?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 4, pages 559-586, February.
• Ludwig von Auer & Bettina Büttner, 2006, "Taxing the Labor Income of Spouses," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 162, issue 2, pages 291-308, June.
• Achille VERNIZZI & Maria Giovanna MONTI & Marek KOSNY, 2006, "An overall inequality reducing and horizontally equitable tax system with application to Polish data," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2006-015, May.
• Achille VERNIZZI, 2006, "Una precisazione sulla scomposizione dell?indice di redistribuzione RE di Aronson-Johnson-Lambert e una proposta di estensione dell?indice di Plotnick," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2006-028, Oct.
• Achille VERNIZZI & Maria Giovanna MONTI & Marek KOSNY, 2006, "An overall inequality reducing and horizontally equitable tax system with application to Polish data," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2006-15, May.
• Achille VERNIZZI, 2006, "Una precisazione sulla scomposizione dell’indice di redistribuzione RE di Aronson-Johnson-Lambert e una proposta di estensione dell’indice di Plotnick," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2006-28, Oct.
• Massimo Baldini & Daniele Pacifico, 2006, "Gli effetti distributivi dei trasferimenti in kind: il caso dei servizi educativi e sanitari," Center for the Analysis of Public Policies (CAPP), Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi", number 0018, Nov.
• Nada Eissa & Hilary W. Hoynes, 2006, "Behavioral Responses to Taxes: Lessons from the EITC and Labor Supply," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 20".
• Jeffrey R. Brown & James M. Poterba, 2006, "Household Ownership of Variable Annuities," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 20".
• Jeffrey Brown & James Poterba, 2006, "Household Ownership of Variable Annuities," NBER Working Papers, National Bureau of Economic Research, Inc, number 11964, Jan.
• Louis Kaplow, 2006, "Capital Levies and Transition to a Consumption Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 12259, May.
• Erica Field, 2006, "Educational Debt Burden and Career Choice: Evidence from a Financial Aid Experiment at NYU Law School," NBER Working Papers, National Bureau of Economic Research, Inc, number 12282, Jun.
• Gary V. Engelhardt & Anil Kumar, 2006, "Employer Matching and 401(k) Saving: Evidence from the Health and Retirement Study," NBER Working Papers, National Bureau of Economic Research, Inc, number 12447, Aug.
• Louis Kaplow, 2006, "Myopia and the Effects of Social Security and Capital Taxation on Labor Supply," NBER Working Papers, National Bureau of Economic Research, Inc, number 12452, Aug.
• Gene Amromin & Jennifer Huang & Clemens Sialm, 2006, "The Tradeoff Between Mortgage Prepayments and Tax-Deferred Retirement Savings," NBER Working Papers, National Bureau of Economic Research, Inc, number 12502, Aug.
• Chiaki Moriguchi & Emmanuel Saez, 2006, "The Evolution of Income Concentration in Japan, 1886-2002: Evidence from Income Tax Statistics," NBER Working Papers, National Bureau of Economic Research, Inc, number 12558, Oct.

2005

• Zoran Ivković & James Poterba & Scott Weisbenner, 2005, "Tax-Motivated Trading by Individual Investors," American Economic Review, American Economic Association, volume 95, issue 5, pages 1605-1630, December.
• Peter Haan & Viktor Steiner, 2005, "Distributional Effects of the German Tax Reform 2000 - A Behavioral Microsimulation Analysis," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, volume 125, issue 1, pages 39-49.
• Richard M. Bird & Eric M. Zolt, 2005, "Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries (2005)," 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 paper0507, Mar.
• Naomi E. Feldman, 2005, "Choosing Between Charitable Activities," Working Papers, Ben-Gurion University of the Negev, Department of Economics, number 0516.
• Henrik Jordahl & Luca Micheletto, 2005, "Optimal Utilitarian Taxation and Horizontal Equity," Journal of Public Economic Theory, Association for Public Economic Theory, volume 7, issue 4, pages 681-708, October, DOI: 10.1111/j.1467-9779.2005.00240.x.
• Kevin Lang & Hong Kang, 2005, "Worker Sorting, Taxes and Health Insurance Coverage," Boston University - Department of Economics - Working Papers Series, Boston University - Department of Economics, number WP2005-011, Mar.
• Hilary W. Hoynes & Nada Elissa, 2005, "Behavioral Responses to Taxes:Lessons from the EITC and Labor Supply," Working Papers, University of California, Davis, Department of Economics, number 310, Oct.
• Lars P. Feld & Emmanuelle Reulier, 2005, "Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons," CESifo Working Paper Series, CESifo, number 1516.
• Richard Disney, 2005, "Household Saving Rates and the Design of Social Security Programmes: Evidence from a Country Panel," CESifo Working Paper Series, CESifo, number 1541.
• Peter Birch Sørensen, 2005, "Dual Income Taxation: Why and how?," CESifo Working Paper Series, CESifo, number 1551.
• Annette Alstadsæter & Ann-Sofie Kolm & Birthe Larsen, 2005, "Tax Effects, Search Unemployment, and the Choice of Educational Type," CESifo Working Paper Series, CESifo, number 1622.
• Stefan Bach & Giacomo Corneo & Viktor Steiner, 2006, "Top Incomes and Top Taxes in Germany," CESifo Working Paper Series, CESifo, number 1641.
• Luc Godbout & Matthieu Arseneau, 2005, "Le dosage des impôts au sein de la structure fiscale québécoise Le déplacement de la taxation des revenus vers la consommation," CIRANO Working Papers, CIRANO, number 2005s-11, Mar.
• Luc Godbout & Suzie St-Cerny, 2005, "The Progressivity of Income Taxation: A Comparison between Quebec and Ontario," CIRANO Working Papers, CIRANO, number 2005s-18, Mar.
• Luc Godbout & Karine Dumont & Sébastien Raymond, 2005, "Effort fiscal comparé : le Québec et les autres provinces canadiennes," CIRANO Working Papers, CIRANO, number 2005s-22, Apr.
• Luc Godbout, 2005, "Des baisses d'impôt : pour qui, comment et quand? Douze constats à prendre en considération avant de procéder à de nouvelles baisses d'impôt sur le revenu au Québec," CIRANO Working Papers, CIRANO, number 2005s-29, Jun.
• Harry ter Rele, 2005, "Measuring lifetime redistribution in Dutch collective arrangements," CPB Document, CPB Netherlands Bureau for Economic Policy Analysis, number 79, Feb.
• Senik, Claudia, 2005, "Ambition and jealousy. Income Interactions in the "old" Europe versus The "New" Europe and the United States," CEPREMAP Working Papers (Docweb), CEPREMAP, number 0510, Oct.
• Conesa, Juan Carlos & Krueger, Dirk, 2005, "On the Optimal Progressivity of the Income Tax Code," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 5040, May.
• Corneo, Giacomo & Fong, Christina, 2005, "What's the monetary value of distributive justice?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 5227, Sep.
• Lars P. Feld & Emmanuelle Reulier, 2005, "Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2005-19, Apr.
• Alois Stutzer & Reto Dursteler, 2005, "Versagen in der staatlichen Krippenförderung ? Betreuungsgutscheine als Alternative," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2005-26, May.
• Peter Haan & Viktor Steiner, 2005, "Labor Market Effects of the German Tax Reform 2000," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 472.
• Stefan Bach & Giacomo Corneo & Viktor Steiner, 2005, "Top Incomes and Top Taxes in Germany," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 532.
• Laszlo Goerke & Markus Pannenberg, 2005, "Severance Pay and the Shadow of the Law: Evidence for West Germany," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 541.
• Alexandre Baclet & Fabien Dell & Katharina Wrohlich, 2005, "Income Taxation and Household Size: Would French Family Splitting Make German Families Better Off ?," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 542.
• Shun-ichiro Bessho & Masayoshi Hayashi, 2005, "The Social Cost of Public Funds : The Case of Japanese Progressive Income Taxation," Finance Working Papers, East Asian Bureau of Economic Research, number 22031, Aug.
• Hougaard, Jens Leth & Osterdal, Lars Peter, 2005, "Inequality preserving rationing," Economics Letters, Elsevier, volume 87, issue 3, pages 355-360, June.
• Norman Schürhoff, 2005, "Capital Gains Taxes, Irreversible Investment, and Capital Structure," FAME Research Paper Series, International Center for Financial Asset Management and Engineering, number rp131, Feb.
• Mika Kuismanen, 2005, "Labour Supply and Income Taxation: Estimation and Simulation Exercise for Finland," Finnish Economic Papers, Finnish Economic Association, volume 18, issue 1, pages 16-18, Spring.
• Luigi Bernardi, 2005, "Tax Reforms in Italy and in Europe: An Introduction," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, volume 64, issue 2-3, pages 139-158, November.
• Francesca Gastaldi & Paolo Liberati, 2005, "The Personal Income Tax in Italy: Why Does It Change?," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, volume 64, issue 2-3, pages 159-188, November.
• Claudio De Vincenti & Ruggero Paladini & Corrado Pollastri, 2005, "For a Welfare-Oriented Taxation Reform in Italy," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, volume 64, issue 2-3, pages 189-213, November.
• Maria Teresa Monteduro & Alberto Zanardi, 2005, "The Redistributive Effects of the Pit Decentralization: Evidence from the Italian Case," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, volume 64, issue 2-3, pages 215-246, November.
• Carlo V Fiorio & Francesco D'Amuri, 2005, "Workers' Tax Evasion in Italy," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, volume 64, issue 2-3, pages 247-270, November.
• Alstadsæter, Annette & Kolm, Anne-Sofie & Larsen, Birthe, 2005, "Money or Joy," Working Papers, Copenhagen Business School, Department of Economics, number 23-2005, Nov.
• Hansson, Åsa, 2005, "The Wealth Tax and Entrepreneurial Activity," Working Papers, Lund University, Department of Economics, number 2005:43, Oct.
• Tullberg, Jan, 2005, "Reciprocitet i marknad och politik," Ratio Working Papers, The Ratio Institute, number 72, Nov.
• Alstadsæter, Annette & Kolm, Ann-Sofie & Larsen, Birthe, 2005, "Tax Effects of Unemployment and the Choice of Educational Type," Research Papers in Economics, Stockholm University, Department of Economics, number 2005:4, Apr.
• Félix Domínguez Barrero & Julio López Laborda & Fernando Rodrigo Sauco, 2005, "Do Corporate and Personal Income Taxes Affect Incorporation?," Hacienda Pública Española / Review of Public Economics, IEF, volume 174, issue 3, pages 55-86, September.
• Miguel-Angel López García, 2005, "La vivienda y la reforma fiscal de 1998: un ejercicio de simulación," Hacienda Pública Española / Review of Public Economics, IEF, volume 175, issue 4, pages 123-147, december.
• Jaime Vallés Giménez & Anabel Zárate Marco, 2005, "La influencia de la deducción por descendientes en el tamaño de la familia. Un ejercicio con microdatos para España," Hacienda Pública Española / Review of Public Economics, IEF, volume 175, issue 4, pages 61-101, december.
• David J. Evans, 2005, "The elasticity of marginal utility of consumption: estimates for 20 OECD countries," Fiscal Studies, Institute for Fiscal Studies, volume 26, issue 2, pages 197-224, June.
• Primoz Dolenc & Milan Vodopivec, 2005, "The tax wedge in Slovenia: international comparison and policy recommendations," Financial Theory and Practice, Institute of Public Finance, volume 29, issue 3, pages 229-243.
• Hungerbühler, Mathias & Lehmann, Etienne & Parmentier, Alexis & Van der Linden, Bruno, 2005, "Optimal Redistributive Taxation in a Search Equilibrium Model," IZA Discussion Papers, Institute of Labor Economics (IZA), number 1460, Jan.
• Schneider, Hilmar & Bonin, Holger, 2005, "Wohlfahrts- und Verteilungseffekte eines allgemeinen Freibetrags bei den Sozialabgaben," IZA Discussion Papers, Institute of Labor Economics (IZA), number 1490, Feb.
• Booth, Alison L. & Coles, Melvyn, 2005, "Increasing Returns to Education and the Skills Under-Investment Trap," IZA Discussion Papers, Institute of Labor Economics (IZA), number 1657, Jul.
• Maasoumi, Esfandiar & Heshmati, Almas, 2005, "Evaluating Dominance Ranking of PSID Incomes by Various Household Attributes," IZA Discussion Papers, Institute of Labor Economics (IZA), number 1727, Aug.
• Baclet, Alexandre & Dell, Fabien & Wrohlich, Katharina, 2005, "Income Taxation and Household Size: Would French Family Splitting Make German Families Better Off?," IZA Discussion Papers, Institute of Labor Economics (IZA), number 1894, Dec.
• Peter Birch Sørensen, 2005, "Dual Income Taxation: Why and How?," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 05-10, Aug.
• Christophe Kolodziejczyk, 2005, "Wives’ Labor Supply and Taxation: a Conditional Preferences Approach," CAM Working Papers, University of Copenhagen. Department of Economics. Centre for Applied Microeconometrics, number 2005-02, Apr.
• Fuest, Clemens & Huber, Bernd, 2005, "The effect of income shifting on the efficiency properties of consumption-tax systems," Munich Reprints in Economics, University of Munich, Department of Economics, number 20332.
• Clemens Fuest & Bernd Huber, 2005, "The Effect of Income Shifting on the Efficiency Properties of Consumption-Tax Systems," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 2, pages 139-153, July.
• Massimo Baldini & Luca Beltrametti, 2005, "Alternative approaches to Long Term Care financing. Distributive implications and sustainability for Italy," Center for the Analysis of Public Policies (CAPP), Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi", number 0009, Jun.
• B. Eugène & T. Stragier & K. Van Cauter & L. Van Meensel, 2005, "Social security finances," Economic Review, National Bank of Belgium, issue iii, pages 87-106, September.
• Juan Carlos Conesa & Dirk Krueger, 2005, "On the Optimal Progressivity of the Income Tax Code," NBER Working Papers, National Bureau of Economic Research, Inc, number 11044, Jan.
• Alan J. Auerbach & Kevin A. Hassett, 2005, "The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study," NBER Working Papers, National Bureau of Economic Research, Inc, number 11449, Jul.
• Maria Cancian & Arik Levinson, 2005, "Labor Supply Effects of the Earned Income Tax Credit: Evidence from Wisconsin Supplemental Benefit for Families with Three Children," NBER Working Papers, National Bureau of Economic Research, Inc, number 11454, Jul.
• Mihir A. Desai & Dhammika Dharmapala & Winnie Fung, 2005, "Taxation and the Evolution of Aggregate Corporate Ownership Concentration," NBER Working Papers, National Bureau of Economic Research, Inc, number 11469, Jul.
• Daniel S. Hamermesh & Joel Slemrod, 2005, "The Economics of Workaholism: We Should Not Have Worked on This Paper," NBER Working Papers, National Bureau of Economic Research, Inc, number 11566, Aug.
• Nada Eissa & Hilary Hoynes, 2005, "Behavioral Responses to Taxes: Lessons from the EITC and Labor Supply," NBER Working Papers, National Bureau of Economic Research, Inc, number 11729, Nov.
• Wojciech Kopczuk & Cristian Pop-Eleches, 2005, "Electronic Filing, Tax Preparers, and Participation in the Earned Income Tax Credit," NBER Working Papers, National Bureau of Economic Research, Inc, number 11768, Nov.
• Peter J. Lambert & Thor O. Thoresen, 2005, "Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004," University of Oregon Economics Department Working Papers, University of Oregon Economics Department, number 2005-13, Sep, revised 27 Oct 2005.
• Jonathan Heathcote, 2005, "Fiscal Policy with Heterogeneous Agents and Incomplete Markets," The Review of Economic Studies, Review of Economic Studies Ltd, volume 72, issue 1, pages 161-188.
• Caminada, Koen & Goudswaard, Kees, 2005, "Budgetary costs of tax facilities for pension savings: an empirical analysis," MPRA Paper, University Library of Munich, Germany, number 20735.
• Ayoki, Milton & Obwona, Marios & Ogwapus, Moses, 2005, "Tax Reforms and Domestic Revenue Mobilization in Uganda," MPRA Paper, University Library of Munich, Germany, number 80328, Jan.