Research classified by Journal of Economic Literature (JEL) codes

2007

• 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, 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, IZA Network @ LISER, number 2164, Jun.
• Brunello, Giorgio & Comi, Simona Lorena & Sonedda, Daniela, 2006, "Income Taxes and the Composition of Pay," IZA Discussion Papers, IZA Network @ LISER, number 2203, Jul.
• Goerke, Laszlo, 2006, "Corporate and Personal Income Tax Declarations," IZA Discussion Papers, IZA Network @ LISER, 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, IZA Network @ LISER, number 2245, Aug.
• Flood, Lennart & Klevmarken, N. Anders & Mitrut, Andreea, 2006, "The Income of the Swedish Baby Boomers," IZA Discussion Papers, IZA Network @ LISER, number 2354, Oct.
• Bonin, Holger & Schneider, Hilmar, 2006, "Workfare: Eine wirksame Alternative zum Kombilohn," IZA Discussion Papers, IZA Network @ LISER, 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.