Research classified by Journal of Economic Literature (JEL) codes

2005

• 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.
• International Bureau for Fiscal Documentation, 2004, "Tax treatment of research and development expenditure," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0013, Dec.
• European Commission, 2004, "Structures of the taxation systems in the European Union: 2004 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2004, Apr.
• Xisco Oliver & Amedeo Spadaro, 2004, "Descripción técnica del modelo de microsimulación del sistema fiscal español “GLADHISPANIA”," DEA Working Papers, Universitat de les Illes Balears, Departament d'Economía Aplicada, number 7, Apr.
• Saku Aura, 2004, "Estate and Capital Gains Taxation: Efficiency and Political Economy Considerations," Working Papers, Department of Economics, University of Missouri, number 0408, Dec, revised 16 Dec 2004.
• Simonetta Botarelli, 2004, "Tra riforme mancate e riforme attuate: da Vanoni alla riforma degli anni ’70," Department of Economics University of Siena, Department of Economics, University of Siena, number 434, Sep.
• Simonetta Botarelli, 2004, "Gli incentivi fiscali e la dinamica recente del lavoro "indipendente"," Department of Economics University of Siena, Department of Economics, University of Siena, number 436, Sep.
• John B. Burbidge, 2004, "Tax‐deferred savings plans and interest deductibility," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 37, issue 3, pages 757-767, August, DOI: 10.1111/j.0008-4085.2004.00246.x.
• Saku Aura, 2004, "Estate and Capital Gains Taxation: Efficiency and Political Economy Considerations," Public Economics, University Library of Munich, Germany, number 0404011, Apr.
• Martin D. Dietz, 2004, "Dividend and Capital Gains Taxation in a Cross-Section of Firms," Public Economics, University Library of Munich, Germany, number 0405004, May.
• Panu Poutvaara, 2004, "Public Education in an Integrated Europe: Studying for Migration and Teaching for Staying?," Public Economics, University Library of Munich, Germany, number 0406006, Jun.
• Cesar Pérez-López & Desiderio Romero-Jordan & José Felix Sanz-Sanz, 2004, "Financial Restrictions, Personal Income Tax (PIT) and Demand for a Permanent Home in a Dynamic Model. An analysis with Panel Data for Spain," Public Economics, University Library of Munich, Germany, number 0407005, Jul.
• Cesar Pérez-López & Desiderio Romero-Jordan, 2004, "Financial Restrictions, Personal Income Tax (PIT) and Demand for a Permanent Home in a Dynamic Model. An analysis with Panel Data for Spain," Public Economics, University Library of Munich, Germany, number 0407006, Jul.
• Cesar Pérez-López & Desiderio Romero-Jordan, 2004, "Financial Restrictions, Personal Income Tax (PIT) and Demand for a Permanent Home in a Dynamic Model. An analysis with Panel Data for Spain," Public Economics, University Library of Munich, Germany, number 0407007, Jul.
• Josef Honerkamp & Stefan Moog & Bernd Raffelhüeschen, 2004, "Earlier Or Later: A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform," Public Economics, University Library of Munich, Germany, number 0409012, Sep.
• Alfonso Arpaia & Giuseppe Carone, 2004, "Do labour taxes (and their composition) affect wages in the short and in the long run?," Public Economics, University Library of Munich, Germany, number 0411004, Nov.
• Marina Kesner-Skreb & Sanja Madzarevic-Sujster, 2004, "Income Tax Progressivity in Croatia (1995-2002)," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 7, issue 1, pages 81-101, May.
• Honerkamp, Josef & Moog, Stefan & Raffelhüschen, Bernd, 2004, "Earlier or Later: A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform," Discussion Papers, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft, number 123.
• Boss, Alfred & Elendner, Thomas, 2004, "Vorschläge zur Steuerreform in Deutschland: Was bedeuten sie? Was „kosten“ sie?," Kiel Working Papers, Kiel Institute for the World Economy, number 1205.
• Boss, Alfred, 2004, "Radikale Steuerreform in Deutschland?," Kiel Working Papers, Kiel Institute for the World Economy, number 1208.
• Boss, Alfred & Rosenschon, Astrid, 2004, "Steuervergünstigungen in Deutschland: eine Aktualisierung," Kiel Working Papers, Kiel Institute for the World Economy, number 1220.
• Molzahn, Alexander, 2004, "Optimale Fiskalpolitik und endogenes Wachstum," Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics, number 285.
• Elschner, Christina & Schwager, Robert, 2004, "A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 04-59.
• Bo Sandemann Rasmussen, 2004, "Migration Incentives and Taxation: Do Marginal Taxes Matter?," Economics Working Papers, Department of Economics and Business Economics, Aarhus University, number 2004-7, Sep.
• James Poterba, 2004, "Taxation and Corporate Payout Policy," American Economic Review, American Economic Association, volume 94, issue 2, pages 171-175, May, DOI: 10.1257/0002828041301416.
• Beaudry, Paul & Blackorby, Charles, , "Taxes and Employment Subsidies in Optimal Redistribution Programs," Economic Research Papers, University of Warwick - Department of Economics, number 269602, DOI: 10.22004/ag.econ.269602.
• Beaudry, Paul & Blackorby, Charles, , "Taxes and Employment Subsidies in Optimal Redistribution Programs," Economic Research Papers, University of Warwick - Department of Economics, number 269736, DOI: 10.22004/ag.econ.269736.
• Daniel Gottlieb & Lucas Maestri, 2004, "Banning Information As A Redistributive Device," Anais do XXXII Encontro Nacional de Economia [Proceedings of the 32nd Brazilian Economics Meeting], ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], number 046.
• Dirk Krueger & Juan Carlos Conesa, 2015, "On the Optimal Progressivity of the Income Tax Code," Working Papers, Barcelona School of Economics, number 131, Sep.
• Panu Poutvaara, 2004, "Educating Europe," CESifo Working Paper Series, CESifo, number 1114.
• Panu Poutvaara, 2004, "Public Education in an Integrated Europe: Studying to Migrate and Teaching to Stay?," CESifo Working Paper Series, CESifo, number 1369.
• Alan Auerbach & David Bradford, 2001, "Generalized Cash Flow Taxation," CESifo Working Paper Series, CESifo, number 425.
• Bertil Holmlund, 2001, "Labor Taxation in Search Equilibrium with Home Production," CESifo Working Paper Series, CESifo, number 462.
• Annette Alstadsæter, 2001, "Does the Tax System Encourage too much Education?," CESifo Working Paper Series, CESifo, number 612.
• Christian Keuschnigg & Søren Bo Nielsen, 2002, "Start-ups, Venture Capitalists, and the Capital Gains Tax," CESifo Working Paper Series, CESifo, number 742.
• Christian Keuschnigg & Søren Bo Nielsen, 2003, "Public Policy for Start-up Entrepreneurship with Venture Capital and Bank Finance," CESifo Working Paper Series, CESifo, number 850.
• Henrik Jordahl & Luca Micheletto, 2003, "Optimal Utilitarian Taxation and Horizontal Equity," CESifo Working Paper Series, CESifo, number 977.
• John Burbidge, 2004, "Tax-deferred savings plans and interest deductibility," Canadian Journal of Economics, Canadian Economics Association, volume 37, issue 3, pages 757-767, August.
• Juan Miguel Gallego, 2004, "Optimal income taxation with single and couple households," Revista de Economía del Rosario, Universidad del Rosario.
• CREMER, Helmuth & PESTIEAU, Pierre, 2004, "The tax treatment of intergenerational wealth transfers," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2004062, Sep.
• Zimmermann, Klaus F. & Haisken-DeNew, John P & Brück, Tilman, 2004, "Creating Low-Skilled Jobs by Subsidising Market-Contracted Household Work," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 4225, Feb.
• Booth, Alison & Coles, Melvyn G, 2004, "Part-Time Employment Traps and Childcare Policy," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 4357, Apr.
• Peter Haan & Viktor Steiner, 2004, "Distributional and Fiscal Effects of the German Tax Reform 2000: A Behavioral Microsimulation Analysis," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 419.
• Viktor Steiner & Katharina Wrohlich, 2004, "Household Taxation, Income Splitting and Labor Supply Incentives: A Microsimulation Study for Germany," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 421.
• Keuschnigg, Christian & Nielsen, Soren Bo, 2004, "Start-ups, venture capitalists, and the capital gains tax," Journal of Public Economics, Elsevier, volume 88, issue 5, pages 1011-1042, April.
• Auerbach, Alan J. & Bradford, David F., 2004, "Generalized cash-flow taxation," Journal of Public Economics, Elsevier, volume 88, issue 5, pages 957-980, April.
• Stephens, Melvin Jr & Ward-Batts, Jennifer, 2004, "The impact of separate taxation on the intra-household allocation of assets: evidence from the UK," Journal of Public Economics, Elsevier, volume 88, issue 9-10, pages 1989-2007, August.
• Laura Sour, 2004, "An Economic Model of Tax Compliance with Individual Morality and Group Conformity," Economía Mexicana NUEVA ÉPOCA, CIDE, División de Economía, volume 0, issue 1, pages 43-61, January-J.
• Paulus, Alari & Peichl, Andreas, 2008, "Effects of flat tax reforms in Western Europe on equity and efficiency," ISER Working Paper Series, Institute for Social and Economic Research, number 2008-06, Mar.
• HAYASHI Masayoshi & BESSHO Shun-ichiro, 2004, "Social marginal cost of public funds: A microdata estimation for the Japaneseprogressive income tax system (in Japanese)," ESRI Discussion paper series, Economic and Social Research Institute (ESRI), number 113, Aug.
• Gottlieb, Daniel & Maestri, Lucas Jóver, 2004, "Banning information as a redistributive device," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE), EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), number 555, Jul.
• Gabriel Burdin & Fernando Esponda & Andrea Vigorito, 2004, "Inequality and Top Income in Uruguay: A Comparison between Household Surveys and Income Tax Micro-data," World Inequality Lab Working Papers, HAL, number halshs-02654095.
• Gabriel Burdin & Fernando Esponda & Andrea Vigorito, 2004, "Inequality and Top Income in Uruguay: A Comparison between Household Surveys and Income Tax Micro-data," Working Papers, HAL, number halshs-02654095.
• Davis, Steven J. & Henrekson, Magnus, 2004, "Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons," SSE/EFI Working Paper Series in Economics and Finance, Stockholm School of Economics, number 560, Jun.
• Olovsson, Conny, 2004, "Why do Europeans Work so Little?," Seminar Papers, Stockholm University, Institute for International Economic Studies, number 727, Feb.
• Hansson, Åsa, 2004, "Taxpayers Responsiveness to Tax Rate Changes and Implications for the Cost of Taxation," Working Papers, Lund University, Department of Economics, number 2004:5, Feb.
• Hansson, Åsa, 2004, "Förmögenhetsskatten som symbol," Ratio Working Papers, The Ratio Institute, number 39, Apr.
• Davis, Steven J. & Henrekson, Magnus, 2004, "Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons," Ratio Working Papers, The Ratio Institute, number 57, Nov.
• Félix Domínguez Barrero, 2004, "Neutralidad fiscal y ahorro previsión en la empresa: Efectos de la reforma del IRPF de 2002," Hacienda Pública Española / Review of Public Economics, IEF, volume 169, issue 2, pages 173-202, June.
• Fidel Picos Sánchez & Alberto Gago Rodríguez, 2004, "El impuesto dual: argumentos teóricos e implicaciones de política fiscal," Hacienda Pública Española / Review of Public Economics, IEF, volume 171, issue 4, pages 103-130, december.
• Peter Gottfried & Hannes Schellhorn, 2004, "Empirical Evidence on the Effects of Marginal Tax Rates on Income – The German Case," IAW Discussion Papers, Institut für Angewandte Wirtschaftsforschung (IAW), number 15, Feb.
• Peter J. Lambert, 2004, "Income Taxation and Equity," Working Papers, Institut d'Economia de Barcelona (IEB), number 2004/4.
• John Creedy & Norman Gemmell, 2004, "The Income Elasticity of Tax Revenue: Estimates for Income and Consumption Taxes in the United Kingdom," Fiscal Studies, Institute for Fiscal Studies, volume 25, issue 1, pages 55-77, March.
• Maja Klun, 2004, "Compliance Costs for Personal Income Tax in a Transition Country: The Case of Slovenia," Fiscal Studies, Institute for Fiscal Studies, volume 25, issue 1, pages 93-104, March.
• Maiterth Ralf, 2004, "Verteilungswirkungen alternativer Konzepte zur Familienförderung / Distributional Effects of Alternative Concepts of Family Support: Eine empirische Analyse auf Grundlage der Einkommensteuerstatistik des Statistischen Bundesamtes / An Empirical Analy," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 224, issue 6, pages 696-730, December, DOI: 10.1515/jbnst-2004-0605.
• Christian Keuschnigg & Søren Bo Nielsen, 2004, "Taxation and Venture Capital Backed Entrepreneurship," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 11, issue 4, pages 369-390, August.
• Thor O. Thoresen, 2004, "Reduced Tax Progressivity in Norway in the Nineties: The Effect from Tax Changes," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 11, issue 4, pages 487-506, August.
• Chul-In Lee, 2004, "The Effects of The Korean Income Taxation On Labor Supply And Welfare: A Piecewise-Linear Budget Constraint Approach Combined with IV Estimation," Korean Economic Review, Korean Economic Association, volume 20, pages 239-262.
• Hegedüs, József & Somogyi, Eszter, 2004, "Lakáshitelezés, támogatási alternatívák és megfizethetőség
  [Housing credit, subsidy alternatives and affordability]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 3, pages 193-217.
• Lars Peter Østerdal & Jens Leth Hougaard, 2004, "Inequality Preserving Rationing," Discussion Papers, University of Copenhagen. Department of Economics, number 04-23, Nov.
• Jens Leth Hougaard, 2004, "A Simple Approximation of Productivity Scores of Fuzzy Production Plans," Discussion Papers, University of Copenhagen. Department of Economics, number 04-24, Nov.
• Wiese, Jörg, 2004, "Unternehmensbewertung mit dem Nachsteuer-CAPM?," Discussion Papers in Business Administration, University of Munich, Munich School of Management, number 1894, Feb.
• Poutvaara, Panu, 2004, "Educating Europe: Should Public Education be Financed with Graduate Taxes or Income-contingent Loans?," Munich Reprints in Economics, University of Munich, Department of Economics, number 19296.
• Sung-Hee Jeon, 2004, "The impacts of the 1988 tax reform on married women's labour supply in Canada," Department of Economics Working Papers, McMaster University, number 2004-19.
• Michele Bernasconi & Alberto Zanardi, 2004, "Tax Evasion, Tax Rates, and Reference Dependence," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 60, issue 3, pages 422-445, September.
• Falilou Fall, 2004, "Pension reform, assets returns and wealth distribution," Cahiers de la Maison des Sciences Economiques, Université Panthéon-Sorbonne (Paris 1), number v04033, Mar.
• Zoran Ivkovich & James Poterba & Scott Weisbenner, 2004, "Tax-Motivated Trading by Individual Investors," NBER Working Papers, National Bureau of Economic Research, Inc, number 10275, Feb.
• Jennifer L. Blouin & Jana Smith Raedy & Douglas A. Shackelford, 2004, "Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates?," NBER Working Papers, National Bureau of Economic Research, Inc, number 10301, Feb.
• James Poterba, 2004, "Taxation and Corporate Payout Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 10321, Feb.
• James Poterba, 2004, "Valuing Assets in Retirement Saving Accounts," NBER Working Papers, National Bureau of Economic Research, Inc, number 10395, Mar.
• Louis Kaplow, 2004, "On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal," NBER Working Papers, National Bureau of Economic Research, Inc, number 10407, Apr.
• Bronwyn H. Hall & Raffaele Oriani, 2004, "Does the Market Value R&D Investment by European Firms? Evidence from a Panel of Manufacturing Firms in France, Germany, and Italy," NBER Working Papers, National Bureau of Economic Research, Inc, number 10408, Apr.
• Steven J. Davis & Magnus Henrekson, 2004, "Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons," NBER Working Papers, National Bureau of Economic Research, Inc, number 10509, May.
• Caroline M. Hoxby & Ilyana Kuziemko, 2004, "Robin Hood and His Not-So-Merry Plan: Capitalization and the Self-Destruction of Texas' School Finance Equalization Plan," NBER Working Papers, National Bureau of Economic Research, Inc, number 10722, Sep.
• Jeffrey R. Brown & Nellie Liang & Scott Weisbenner, 2004, "Executive Financial Incentives and Payout Policy: Firm Responses to the 2003 Dividend Tax Cut," NBER Working Papers, National Bureau of Economic Research, Inc, number 11002, Dec.

2003

• George Smatrakalev, 2003, "Family taxation - pros and cons," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 109-117.
• Arso Manov, 2003, "Analytic method of tax fixing on the income of physical persons," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 48-62.
• John Creedy & Norman Gemmell, 2003, "The Revenue Responsiveness of Income and Consumption Taxes in the UK," Manchester School, University of Manchester, volume 71, issue 6, pages 641-658, December, DOI: 10.1046/j.1467-9957.2003.00371.x.
• Annette Alstadsæter, 2003, "The Dual Income Tax and Firms' Income Shifting through the Choice of Organizational Form and Real Capital Investments," CESifo Working Paper Series, CESifo, number 1018.
• Christian Keuschnigg & Søren Bo Nielsen, 2003, "Taxes and Venture Capital Support," CESifo Working Paper Series, CESifo, number 1094.
• Richard Nahuis & Henri de Groot, 2003, "Rising skill premia; you ain't seen nothing yet?," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 20, Jul.
• Nielsen, Soren Bo & Keuschnigg, Christian, 2003, "Taxation and Venture Capital-Backed Entrepreneurship," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 4097, Oct.
• Mathias, HUNGERBUELHER & Etienne, LEHMANN & Alexis PARMENTIER & Bruno VAN DER LINDEN, 2003, "Optimal Income Taxation in an Equilibrium Unemployment Model : Mirrlees meets Pissarides," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2003024, Dec.
• Tilman Brück & John P. Haisken-DeNew & Klaus F. Zimmermann, 2003, "Creating Low Skilled Jobs by Subsidising Market-Contracted Household Work," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 387.
• Sonedda, Daniela, 2003, "Wealth Inequality, Income Redistribution and Growth in 15 OECD countries," Royal Economic Society Annual Conference 2003, Royal Economic Society, number 190, Jun.
• Keuschnigg, Christian & Nielsen, Soren Bo, 2003, "Tax policy, venture capital, and entrepreneurship," Journal of Public Economics, Elsevier, volume 87, issue 1, pages 175-203, January.
• Poterba, James M. & Samwick, Andrew A., 2003, "Taxation and household portfolio composition: US evidence from the 1980s and 1990s," Journal of Public Economics, Elsevier, volume 87, issue 1, pages 5-38, January.
• Milligan, Kevin, 2003, "How do contribution limits affect contributions to tax-preferred savings accounts?," Journal of Public Economics, Elsevier, volume 87, issue 2, pages 253-281, February.