Research classified by Journal of Economic Literature (JEL) codes

2005

• 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 (IfW Kiel), 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 (IfW Kiel), number 1205.
• Boss, Alfred, 2004, "Radikale Steuerreform in Deutschland?," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 1208.
• Boss, Alfred & Rosenschon, Astrid, 2004, "Steuervergünstigungen in Deutschland: eine Aktualisierung," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), 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 ," 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.
• Urzúa, Carlos M., 2003, "Igualdad y eficiencia: Un recuento de esquemas tributarios para México," EGAP Working Papers, Tecnológico de Monterrey, Campus Ciudad de México, number 2004-01, Oct.
• Fernando Cabrales Gómez & Ana Fernández Sainz, 2003, "Igualdad de oportunidades: una aplicación al País Vasco," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 53, issue 02, pages 250-271.
• Engel, Eduardo M.R.A. & Galetovic, Alexander & Raddatz, Claudio E., 2003, "Impuestos y distribución del ingreso en Chile. Un poco de aritmética redistributiva desagradable," El Trimestre Económico, Fondo de Cultura Económica, volume 70, issue 280, pages 745-790, octubre-d.
• M. Hungerbühler & E. Lehmann & A. Parmentier & P. Van Der Linden, 2003, "Optimal Income Taxation in an Equilibrium Unemployment Model : Mirrlees meets Pissarides," Working Papers ERMES, ERMES, University Paris 2, number 0306.
• Jonathan Heathcote, 2003, "Fiscal Policy with Heterogeneous Agents and Incomplete Markets," Working Papers, Georgetown University, Department of Economics, number gueconwpa~03-03-23, Jun.
• Udo Ebert & Patrick Moyes, 2003, "Proportional income taxation and effective progressivity," Post-Print, HAL, number hal-00160174.
• Hélène Périvier, 2003, "Les mesures fiscales d'incitation au travail des personnes non qualifiées," Post-Print, HAL, number hal-01019470, Sep, DOI: 10.3917/reof.087.0281.
• Löffler, Andreas, 2003, "Das Standardmodell unter Unsicherheit ist ökonomisch unsinnig," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-274, Mar.
• Guldager, Peter, 2003, "Folkepensionisternes incitamenter til at arbejde," Working Papers, University of Aarhus, Aarhus School of Business, Department of Economics, number 03-23, May.
• Roine, Jesper, 2003, "The political economics of not paying taxes," SSE/EFI Working Paper Series in Economics and Finance, Stockholm School of Economics, number 530, Apr.
• Blomquist, Sören & Micheletto, Luca, 2003, "Age Related Optimal Income Taxation," Working Paper Series, Uppsala University, Department of Economics, number 2003:7, Feb.
• Lindhe, Tobias & Södersten, Jan & Öberg, Ann, 2003, "Economic Effects of Taxing Different Organizational Forms under a Dual Income Tax," Working Paper Series, Uppsala University, Department of Economics, number 2003:19, Jul.
• Desiderio Romero Jordán & José Félix Sanz Sanz, 2003, "El Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos. Una evaluación de sus efectos económicos," Hacienda Pública Española / Review of Public Economics, IEF, volume 164, issue 1, pages 49-73, march.
• Luis J. Imedio Olmedo & Encarnación M. Parrado Gallardo & Maria Dolores Sarrión Gavilán, 2003, "Códigos impositivos lineales. Su efecto sobre poblaciones heterogéneas," Hacienda Pública Española / Review of Public Economics, IEF, volume 167, issue 4, pages 57-85, December.
• Peter Gottfried & Hannes Schellhorn, 2003, "Die Elastizität des zu versteuernden Einkommens. Messung und erste Ergebnisse zur empirischen Evidenz für die Bundesrepublik Deutschland," IAW Discussion Papers, Institut für Angewandte Wirtschaftsforschung (IAW), number 14, Feb.
• Rolf Aaberge & Ugo Colombino & John E. Roemer, 2003, "Optimal Taxation According to Equality of Opportunity: a Microeconometric Simulation Analysis," ICER Working Papers, ICER - International Centre for Economic Research, number 05-2003, Feb.
• Luis Ayala & Rosa Martínez & Jesús Ruiz Huerta, 2003, "Equivalence scales in tax and transfer policies," Investigaciones Economicas, Fundación SEPI, volume 27, issue 3, pages 593-614, September.
• Udo Ebert & Patrick Moyes, 2003, "Proportional Income Taxation and Effective Progressivity," IDEP Working Papers, Institut d'economie publique (IDEP), Marseille, France, number 0309, Sep.
• Julio López-Laborda & Fernando Rodrigo, 2003, "Tax Amnesties and Income Tax Compliance: The Case of Spain," Fiscal Studies, Institute for Fiscal Studies, volume 24, issue 1, pages 73-96, March.
• Ibon Galarraga & Anil Markandya, 2003, "The analysis of welfare effects of an environmental product tax: an application to the taxation of car tyres in Hungary," Fiscal Studies, Institute for Fiscal Studies, volume 24, issue 1, pages 97-114, March.
• Brück, Tilman & de New, John & Zimmermann, Klaus F., 2003, "Creating Low Skilled Jobs by Subsidizing Market-Contracted Household Work," IZA Discussion Papers, Institute of Labor Economics (IZA), number 958, Dec.
• Büttner Thiess & Schwager Robert, 2003, "Länderautonomie in der Einkommensteuer: Konsequenzen eines Zuschlagsmodells / Income Tax Autonomy of German States: Reform Options and Consequences," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 223, issue 5, pages 532-555, October, DOI: 10.1515/jbnst-2003-0503.
• Christian Keuschnigg & Soren Bo Nielsen, 2003, "Taxes and Venture Capital Support," Review of Finance, Springer, volume 7, issue 3, pages 515-539.
• Gene Amromin, 2003, "Household Portfolio Choices in Taxable and Tax-Deferred Accounts: Another Puzzle?," Review of Finance, Springer, volume 7, issue 3, pages 547-582.
• Peter Birch Sørensen, 2003, "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 03-06, Jul.
• Jamaes P. Ziliak & Thomas J. Kniesner, 2003, "The Effect of Income Taxation on Consumption and Labor Supply," Center for Policy Research Working Papers, Center for Policy Research, Maxwell School, Syracuse University, number 54, Apr.
• Daniel Feenberg & James Poterba, 2003, "The Alternative Minimum Tax and Effective Marginal Tax Rates," NBER Working Papers, National Bureau of Economic Research, Inc, number 10072, Nov.
• Cathal O'Donoghue, 2003, "Redistributive Forces of the Irish Tax-Benefit System," Working Papers, National University of Ireland Galway, Department of Economics, number 0072, revised 2003.
• Gordon Keenay & Edward Whitehouse, 2003, "Financial Resources and Retirement in Nine OECD Countries: The Role of The Tax System," OECD Social, Employment and Migration Working Papers, OECD Publishing, number 8, Jun, DOI: 10.1787/123770106732.
• Christian Keuschnigg & Soren Bo Nielsen, 2003, "Taxes and Venture Capital Support," Review of Finance, European Finance Association, volume 7, issue 3, pages 515-539.
• Gene Amromin, 2003, "Household Portfolio Choices in Taxable and Tax-Deferred Accounts: Another Puzzle?," Review of Finance, European Finance Association, volume 7, issue 3, pages 547-582.
• Domenico da Empoli, 2003, "Equity Issues in the Italian Public Finance Tradition," Il Pensiero Economico Italiano, Fabrizio Serra Editore, Pisa - Roma, volume 11, issue 1, pages 159-169.
• Francisco José Delgado Rivero, 2003, "Common and Foral IRPF after the 1998 reform: analysis of the differences of collection and redistribution through microsimulation," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 2, pages 103-120.