Research classified by Journal of Economic Literature (JEL) codes

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, Centre for Economic Policy Research, number 5040, May.
• Corneo, Giacomo & Fong, Christina, 2005, "What's the monetary value of distributive justice?," CEPR Discussion Papers, Centre for Economic Policy Research, 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, IZA Network @ LISER, number 1460, Jan.
• Schneider, Hilmar & Bonin, Holger, 2005, "Wohlfahrts- und Verteilungseffekte eines allgemeinen Freibetrags bei den Sozialabgaben," IZA Discussion Papers, IZA Network @ LISER, number 1490, Feb.
• Booth, Alison L. & Coles, Melvyn, 2005, "Increasing Returns to Education and the Skills Under-Investment Trap," IZA Discussion Papers, IZA Network @ LISER, number 1657, Jul.
• Maasoumi, Esfandiar & Heshmati, Almas, 2005, "Evaluating Dominance Ranking of PSID Incomes by Various Household Attributes," IZA Discussion Papers, IZA Network @ LISER, 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, IZA Network @ LISER, 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.
• Guido Erreygers & Giovanni Di Bartolomeo, 2005, "The debates on Rignano's inheritance tax proposal," Working Papers in Public Economics, Department of Economics and Law, Sapienza University of Rome, number 85, Jul.
• Annette Alstadsæter & Ann-Sofie Kolm & Birthe Larsen, 2005, "Tax Effects on Unemployment and the Choice of Educational Type," Discussion Papers, Statistics Norway, Research Department, number 419, Jan.
• Peter J. Lambert & Thor O. Thoresen, 2005, "Base independence in the analysis of tax policy effects: with an application to Norway 1992-2004," Discussion Papers, Statistics Norway, Research Department, number 434, Sep.
• Tine Stanovnik & Miroslav Verbic, 2005, "Wage and Income Inequality in Slovenia, 1993-2002," Post-Communist Economies, Taylor & Francis Journals, volume 17, issue 3, pages 381-397, DOI: 10.1080/14631370500204412.
• European Commission, 2005, "Taxation trends in the European Union: 2005 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2005, Apr.
• Bas Jacobs & Sweder J.G. van Wijnbergen, 2005, "Capital Market Failure, Adverse Selection and Equity Financing of Higher Education," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 05-037/3, Apr.
• Emmanuel Saez, 2005, "Top Incomes in the United States and Canada Over the Twentieth Century," Journal of the European Economic Association, MIT Press, volume 3, issue 2-3, pages 402-411, 04/05.
• Fabien Dell, 2005, "Top Incomes in Germany and Switzerland Over the Twentieth Century," Journal of the European Economic Association, MIT Press, volume 3, issue 2-3, pages 412-421, 04/05.
• Kerrie Bremner, 2005, "Net tax thresholds for Australian families," Economic Roundup, The Treasury, Australian Government, issue 3, pages 39-52, September.
• Tracy Oliver & Scott Bartley, 2005, "Tax system complexity and compliance costs — some theoretical considerations," Economic Roundup, The Treasury, Australian Government, issue 3, pages 53-68, September.
• Bjerk, David & Han, Seungjin, 2005, "Assortative Marriage and the Effects of Government Homecare Subsidy Programs on Gender Wage and Participation Inequality," Microeconomics.ca working papers, Vancouver School of Economics, number bjerk-05-11-21-10-55-45, Nov, revised 06 Sep 2006.
• Bernardi, Luigi & Fraschini, Angela, 2005, "Tax system and tax reforms in India," POLIS Working Papers, Institute of Public Policy and Public Choice - POLIS, number 45, Apr.
• James P. Ziliak & Thomas J. Kniesner, 2005, "The Effect of Income Taxation on Consumption and Labor Supply," Journal of Labor Economics, University of Chicago Press, volume 23, issue 4, pages 769-796, October, DOI: 10.1086/491611.
• Martin Gervais & Manish Pandey, 2005, "Who Cares about Mortgage Interest Deductibility?," University of Western Ontario, Economic Policy Research Institute Working Papers, University of Western Ontario, Economic Policy Research Institute, number 20059.
• Eugenio Peluso & Alain Trannoy, 2005, "Do redistributive schemes reduce inequality between individuals?," Working Papers, University of Verona, Department of Economics, number 26/2005, Sep.
• Ian Pool & Sandra Baxendine & William Cochrane & James Lindop, 2005, "New Zealand Regions, 1986-2001: Incomes," Population Studies Centre Discussion Papers, University of Waikato, Te Ngira Institute for Population Research, number dp-58, Nov.
• Tine Stanovnik & Miroslav Verbic, 2005, "Wage and Income Inequality in Slovenia, 1993-2002," Public Economics, University Library of Munich, Germany, number 0502002, Feb.
• David Joulfaian, 2005, "Estate Taxes and Charitable Bequests: Evidence from Two Tax Regimes," Public Economics, University Library of Munich, Germany, number 0505004, May.
• Edgar L. Feige, 2005, "THE AUTOMATED PAYMENT TRANSACTION (APT) TAX: A proposal to the President's Advisory Panel on Federal Tax Reform," Public Economics, University Library of Munich, Germany, number 0506011, Jun.
• Davide Tondani, 2005, "Tax system and reforms in Europe: Spain," Public Economics, University Library of Munich, Germany, number 0511002, Nov.
• Davide Tondani, 2005, "Tax system and reforms in Europe: Spain," Public Economics, University Library of Munich, Germany, number 0511003, Nov.
• W. Robert Reed & Cynthia L. Rogers, 2005, "Tax Cuts and Employment Growth in New Jersey: Lessons From a Regional Analysis," Urban/Regional, University Library of Munich, Germany, number 0506010, Jun.
• Conesa, Juan Carlos & Krueger, Dirk, 2005, "On the optimal progressivity of the income tax code," CFS Working Paper Series, Center for Financial Studies (CFS), number 2005/10.
• Homburg, Stefan, 2005, "Zur Einbindung der Kapitaleinkommensbesteuerung in ein rationales Steuersystem," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 54, pages 305-342.
• Homburg, Stefan & Bolik, Andreas, 2005, "Auswirkungen des Kirchhofschen EStGB insbesondere auf die Unternehmensbesteuerung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 60, issue 43, pages 2330-2335.
• Homburg, Stefan, 2005, "BB-Forum: Die Steuerreformvorschläge der Stiftung Marktwirtschaft," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 60, pages 2382-2385.
• Homburg, Stefan, 2005, "Arbeitslohn bei Leistung einer Gruppenunfallversicherung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 43, issue 51-52, pages 2152-2154.
• Thöne, Michael, 2005, "Subventionen und staatliche Beihilfen in Deutschland
  [Subsidies and State aid in Germany]," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 4.
• Fuest, Clemens & Peichl, Andreas & Schaefer, Thilo, 2005, "Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Steuerreform nach dem Vorschlag von Mitschke
  [Revenue, employment and growth effects of the tax reform proposal by Mitschke]," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 5.
• Boss, Alfred & Elendner, Thomas, 2005, "Incentives to work: The case of Germany," Kiel Working Papers, Kiel Institute for the World Economy, number 1237.
• Peichl, Andreas, 2005, "Die Evaluation von Steuerreformen durch Simulationsmodelle," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics, number 05-1.
• Peichl, Andreas & Fuest, Clemens & Schaefer, Thilo, 2005, "Dokumentation FiFoSiM: Integriertes Steuer-Transfer-Mikrosimulations- und CGE-Modell," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics, number 05-3.
• Poutvaara, Panu, 2005, "Public education in an integrated Europe: Studying to migrate and teaching to stay?," ZEI Working Papers, University of Bonn, ZEI - Center for European Integration Studies, number B 03-2005.
• Wolff, Guntram B., 2005, "Measuring tax burdens in Europe," ZEI Working Papers, University of Bonn, ZEI - Center for European Integration Studies, number B 09-2005.
• Elschner, Christina & Lammersen, Lothar & Overesch, Michael & Schwager, Robert, 2005, "The Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 05-31.

2004

• N. Ragache, 2004, "Optimality of the Child fiscal declaration by non-married couples," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2004-05.
• Feenberg, Daniel R. & Poterba, James M., 2004, "The Alternative Minimum Tax and Effective Marginal Tax Rates," National Tax Journal, National Tax Association;National Tax Journal, volume 57, issue 2, pages 407-427, June, DOI: 10.17310/ntj.2004.2S.03.
• Nathalie Girouard & Robert Price, 2004, "Asset Price Cycles, “One-Off” Factors and Structural Budget Balances," OECD Economics Department Working Papers, OECD Publishing, number 391, Jun, DOI: 10.1787/305051767827.
• Kwang-Yeol Yoo & Alain de Serres, 2004, "Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-Favoured Schemes," OECD Economics Department Working Papers, OECD Publishing, number 406, Oct, DOI: 10.1787/387535760801.
• Viktor Steiner & Katharina Wrohlich, 2004, "Household Taxation, Income Splitting and Labor Supply Incentives – A Microsimulation Study for Germany," CESifo Economic Studies, CESifo Group, volume 50, issue 3, pages 541-568.
• Panu Poutvaara, 2004, "Educating Europe: Should Public Education be Financed with Graduate Taxes or Income-contingent Loans?," CESifo Economic Studies, CESifo Group, volume 50, issue 4, pages 663-684.
• George Fane & Martin Richardson, 2004, "Capital gains, negative gearing and effective tax rates on income from rented houses in Australia," Departmental Working Papers, The Australian National University, Arndt-Corden Department of Economics, number 2004-06, Jun.
• Grady, Patrick, 2004, "A Separate Personal Income Tax Collection System For Alberta: Advantages and Disadvantages," MPRA Paper, University Library of Munich, Germany, number 21722, May.
• Sour, Laura, 2004, "An Economic Model of Tax Compliance with Individual Morality and Group Conformity," MPRA Paper, University Library of Munich, Germany, number 50334.
• Cebula, Richard, 2004, "A Preliminary Analysis of the Presidential Approval Rating," MPRA Paper, University Library of Munich, Germany, number 56775, Nov.
• Alan S. Blinder, 2004, "The Case Against the Case Against Discretionary Fiscal Policy," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 102, Jun.
• Hector Cury & Glenn Jenkins & CHUN-YAN KUO, 2004, "Fiscal Adjustment for Sustainable Growth in the Dominican Republic," Development Discussion Papers, JDI Executive Programs, number 2004-01, Mar.
• Glenn Jenkins & Chun-Yan Kuo, 2004, "Tax Expenditures In The Dominican Republic," Development Discussion Papers, JDI Executive Programs, number 2005-01, Jul.
• Norman Schurhoff, 2004, "Capital gains taxes, irreversible investment, and capital structure," 2004 Meeting Papers, Society for Economic Dynamics, number 592b.
• Conny Olovsson, 2004, "Why do Europeans Work so Little?," 2004 Meeting Papers, Society for Economic Dynamics, number 760.
• Udo Ebert & Peter J. Lambert, 2004, "Horizontal Equity and Progression When Equivalence Scales Are Not Constant," Public Finance Review, , volume 32, issue 4, pages 426-440, July, DOI: 10.1177/1091142104264422.
• Stefan Winter, 2004, "Besteuerung von Aktienoptionsprogrammen für Mitarbeiter bei Einkommensteuerprogression," Schmalenbach Journal of Business Research, Springer, volume 56, issue 7, pages 618-638, November, DOI: 10.1007/BF03372752.
• Ritva Tarkiainen & Matti Tuomala, 2004, "On Optimal Income Taxation with Heterogenous Work Preferences," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 0432, Aug.
• Deloitte, 2004, "Study on analysis of potential competition and discrimination issues relating to a pilot project for an EU tax consolidation scheme for the European Company statute (Societas Europaea)," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0011, Aug.
• Copenhagen Economics, 2004, "Economic effects of tax cooperation in an enlarged European Union," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0012, Oct.