Research classified by Journal of Economic Literature (JEL) codes

2003

• 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, IZA Network @ LISER, 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.
• Maasoumi, Esfandiar & Almas Heshmati, 2003, "Evaluating Dominance Ranking of PSID Incomes by various Household Attributes," Departmental Working Papers, Southern Methodist University, Department of Economics, number 0509, May.
• Mario Tirelli, 2003, "Income taxation when markets are incomplete," Decisions in Economics and Finance, Springer;Associazione per la Matematica, volume 26, issue 2, pages 97-128, November, DOI: 10.1007/s10203-003-0038-6.
• Satya R. Chakravarty & Patrick Moyes, 2003, "Individual welfare, social deprivation and income taxation," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 21, issue 4, pages 843-869, June, DOI: 10.1007/s00199-002-0276-9.
• International Bureau for Fiscal Documentation, 2003, "Survey on the Societas Europaea," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0010, Sep.
• European Commission, 2003, "Structures of taxation systems in the European Union: 2003 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2003, Apr.
• Morris, Michael D., 2003, "The impact of grants, tax credit and education savings account on parental contributions to college expenses and the educational attainment of children," Working Papers, University of New Orleans, Department of Economics and Finance, number 2003-07, Feb.
• Juan José Ganuza & Fernando Gómez, 2003, "Optimal negligence rule under limited liability," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 759, Mar, revised May 2004.
• Saul D. Hoffman & Laurence S. Seidman, 2003, "Helping Working Families: The Earned Income Tax Credit," Books from Upjohn Press, W.E. Upjohn Institute for Employment Research, number hwf, ISBN: ARRAY(0x66b0cba0).
• Christian Keuschnigg & Soren Bo Nielsen, 2003, "Public Policy For Start-up Entrepreneurship With Venture Capital and Bank Finance," University of St. Gallen Department of Economics working paper series 2003, Department of Economics, University of St. Gallen, number 2003-02, Dec.
• Christian Keuschnigg & Soren Bo Nielsen, 2003, "Public Taxation and Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2003, Department of Economics, University of St. Gallen, number 2003-17, Sep.
• Herwig Immervoll, 2003, "The Impact of Inflation on Income Tax and Social Insurance Contributions in Europe," Public Economics, University Library of Munich, Germany, number 0302004, Feb.
• Panu Poutvaara, 2003, "Educating Europe," Public Economics, University Library of Munich, Germany, number 0302008, Feb.
• Boss, Alfred, 2003, "Arbeits- und Investitionsanreize in Deutschland: die Rolle der Abgaben- und Transferpolitik als Determinante des Wachstums des Produktionspotentials," Kiel Working Papers, Kiel Institute for the World Economy, number 1148.
• Boss, Alfred, 2003, "Steuerharmonisierung oder Steuerwettbewerb?," Kiel Working Papers, Kiel Institute for the World Economy, number 1178.
• Boss, Alfred & Elendner, Thomas, 2003, "Steuerreform und Lohnsteueraufkommen in Deutschland: Simulation auf Basis der Lohnsteuerstatistik," Kiel Working Papers, Kiel Institute for the World Economy, number 1185.
• Cusack, Thomas R. & Beramendi, Pablo, 2003, "Taxing work: Some political and economic aspects of labor income taxation," Discussion Papers, Research Unit: Institutions, States, Markets, WZB Berlin Social Science Center, number SP II 2003-17.

2002

• James M. Poterba & John B. Shoven, 2002, "Exchange Traded Funds: A New Investment Option for Taxable Investors," NBER Working Papers, National Bureau of Economic Research, Inc, number 8781, Feb.
• James Heckman & Lance Lochner & Ricardo Cossa, 2002, "Learning-By-Doing Vs. On-the-Job Training: Using Variation Induced by the EITC to Distinguish Between Models of Skill Formation," NBER Working Papers, National Bureau of Economic Research, Inc, number 9083, Jul.
• John Creedy & Norman Gemmell, 2002, "Income Tax Revenue Elasticities with Endogenous Labour Supply," Treasury Working Paper Series, New Zealand Treasury, number 02/22, Dec.
• Herani, Gobind M., 2002, "Agro-based Industry of Tharparkar and Barrage Area of Sindh: Solutions and Suggested Policy," MPRA Paper, University Library of Munich, Germany, number 16066.
• Niemann, Rainer & Kiesewetter, Dirk, 2002, "Zur steuerlichen Vorteilhaftigkeit von Kapitallebensversicherungen
  [The tax advantages of life insurance policies]," MPRA Paper, University Library of Munich, Germany, number 27277, Mar.
• Cebula, Richard & McGrath, Richard & Paul, Chris, 2002, "A Cost Benefit Analysis of Voting," MPRA Paper, University Library of Munich, Germany, number 58430, Mar.
• Tirelli, Mario, 2002, "Income Taxation when Markets are Incomplete," MPRA Paper, University Library of Munich, Germany, number 746, Dec.
• Cebula, Richard J., 2002, "Migration and the Tiebout-Tullock Hypothesis Revisited," The Review of Regional Studies, Southern Regional Science Association, volume 32, issue 1, pages 87-96, Winter/Sp.
• Floro Ernesto Caroleo & Francesco Pastore, 2002, "Training Policy for Youth Unemployed in a Sample of European Countries," CELPE Discussion Papers, CELPE - CEnter for Labor and Political Economics, University of Salerno, Italy, number 68, Jun.
• Ulrich Schreiber & Christoph Spengel & Lothar Lammersen, 2002, "Measuring The Impact Of Taxation On Investment And Financing Decisions," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 54, issue 1, pages 2-23, January.
• Erling Røed Larsen, 2002, "Consumption Inequality in Norway in the 80s and 90s," Discussion Papers, Statistics Norway, Research Department, number 325, Aug.
• Thor O. Thoresen, 2002, "Reduced Tax Progressivity in Norway in the Nineties The Effect from Tax Changes," Discussion Papers, Statistics Norway, Research Department, number 335, Dec.
• European Commission, 2002, "Structure of the taxation systems in the European Union: 2002 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2002, Apr.
• Ángel López-Nicolás & Marcos Vera-Hernández, 2002, "Are tax subsidies for private medical insurance self-financing? Evidence from a microsimulation model for outpatient and inpatient episodes," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 632, Jul, revised Oct 2004.
• Ángel López-Nicolás & Marcos Vera-Hernández, 2002, "Are tax subsidies for private medical insurance self-financing? Evidence from a microsimulation model for outpatient and inpatient episodes," Working Papers, Research Center on Health and Economics, Department of Economics and Business, Universitat Pompeu Fabra, number 632, Jul, revised Oct 2004.
• Christian Keuschnigg & Soren Bo Nielsen, 2002, "Start-ups, Venture Capitalists, and the Capital Gains Tax," University of St. Gallen Department of Economics working paper series 2002, Department of Economics, University of St. Gallen, number 2002-05, Feb.
• Kevin Milligan, 2002, "Tax–preferred savings accounts and marginal tax rates: evidence on RRSP participation," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 35, issue 3, pages 436-456, August, DOI: 10.1111/1540-5982.00139.
• Deen Kemsley, 2002, "Perspectives on David Guenther's and Richard Sansing's 'Fundamentals of Shareholder Tax Capitalization'," Yale School of Management Working Papers, Yale School of Management, number ysm266, Apr.
• Schindler, Dirk, 2002, "Besteuerung des Nichts: Steuerarbitrage und das schwindende Aufkommen bei Kapitaleinkommensteuern," CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE), number 02/16.
• Niemann, Rainer & Kiesewetter, Dirk, 2002, "Zur steuerlichen Vorteilhaftigkeit von Kapitallebensversicherungen," Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics, number 239.
• James M. Poterba & John B. Shoven, 2002, "Exchange-Traded Funds: A New Investment Option for Taxable Investors," American Economic Review, American Economic Association, volume 92, issue 2, pages 422-427, May.
• Jan Hanousek & Zdeněk Tůma, 2002, "A test of the permanent income hypothesis on Czech voucher privatization," The Economics of Transition, The European Bank for Reconstruction and Development, volume 10, issue 2, pages 235-254, July, DOI: 10.1111/1468-0351.00110.
• Bertil Holmlund, 2002, "Labor Taxation in Search Equilibrium with Home Production," German Economic Review, Verein für Socialpolitik, volume 3, issue 4, pages 415-430, November, DOI: 10.1111/1468-0475.00066.
• Knut Røed & Steinar Strøm, 2002, "Progressive Taxes and the Labour Market: Is the Trade–off Between Equality and Efficiency Inevitable?," Journal of Economic Surveys, Wiley Blackwell, volume 16, issue 1, pages 77-110, February, DOI: 10.1111/1467-6419.00160.
• Douglas A. Shackelford & Robert E. Verrecchia, 2002, "Intertemporal Tax Discontinuities," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 40, issue 1, pages 205-222, March, DOI: 10.1111/1475-679X.00044.
• Holmlund Bertil, 2002, "Labor Taxation in Search Equilibrium with Home Production," German Economic Review, De Gruyter, volume 3, issue 4, pages 415-430, December, DOI: 10.1111/1468-0475.00066.
• André Decoster & Isabelle Standaert & Christian Valenduc & Guy Van Camp, 2002, "What makes personal income taxes progressive? The case of Belgium," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, volume 45, issue 3, pages 91-112.
• Juan Carlos Conesa & Dirk Krueger, 2002, "On the Optimal Progressivity of the Income Tax Code," Centro de Alti­simos Estudios Ri­os Pe©rez(CAERP), Centro de Altisimos Estudios Rios Perez (CAERP), number 4, Jun.
• Kevin Milligan, 2002, "Tax-preferred savings accounts and marginal tax rates: evidence on RRSP participation," Canadian Journal of Economics, Canadian Economics Association, volume 35, issue 3, pages 436-456, August, DOI: 10.1111/1540-5982.00139.
• Bas Jacobs, 2002, "An investigation of education finance reform; graduate taxes and income contingent loans in the Netherlands," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 9, Jul.
• Nielsen, Soren Bo & Keuschnigg, Christian, 2002, "Start-ups, Venture Capitalists and the Capital Gains Tax," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 3263, Mar.
• Holger Bonin & Wolfram Kempe & Hilmar Schneider, 2003, "Kombilohn oder Workfare?: Zur Wirksamkeit zweier arbeitsmarktpolitischer Strategien," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 72, issue 1, pages 51-67, DOI: 10.3790/vjh.72.1.51.
• Jordahl, Henrik & Luca Micheletto, 2002, "Optimal Utilitarian Taxation and Horizontal Equity," Royal Economic Society Annual Conference 2002, Royal Economic Society, number 107, Aug.
• Soren Blomquist & Whitney Newey, 2002, "Nonparametric Estimation with Nonlinear Budget Sets," Econometrica, Econometric Society, volume 70, issue 6, pages 2455-2480, November.
• Bergstresser, Daniel & Poterba, James, 2002, "Do after-tax returns affect mutual fund inflows?," Journal of Financial Economics, Elsevier, volume 63, issue 3, pages 381-414, March.
• José Antonio Abascal, 2002, "Tratamiento fiscal del artista," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 51, issue 03, pages 126-139.
• Jiøí Veèerník, 2002, "Pøerozdìlování pøíjmù danìmi a dávkami v ÈR: jeho promìny a reflexe po r. 1989 (plné znìní)," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 52, issue 1, pages 4-22, January.
• Jan Hanousek & Zdenìk Tùma, 2002, "Hypotéza permanentního dùchodu a kupónová privatizace v ÈR," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 52, issue 7-8, pages 408-427, July.
• Laine, Veli, 2002, "Evaluating tax and benefit reforms in 1996-2001," Discussion Papers, VATT Institute for Economic Research, number 280.
• Maria Cancian & Arik Levinson, 2002, "Labor Supply and Participation Effects of the Earned Income Tax Credit: Evidence form the National Survey of America's Families and Wisconsin's Supplemental Benefit for Families with Three Children," Working Papers, Georgetown University, Department of Economics, number gueconwpa~02-02-08, Feb.
• Udo Ebert & Patrick Moyes, 2002, "Welfare, inequality and the transformation of incomes. The case of weighted income distributions," Post-Print, HAL, number hal-00156668.
• Selén, Jan, 2002, "Taxable Income Responses to Tax Changes - A Panel Analysis of the 1990/91 Swedish Reform," Working Paper Series, Trade Union Institute for Economic Research, number 177, Aug.
• Hansson, Åsa, 2002, "The Wealth Tax and Economic Growth," Working Papers, Lund University, Department of Economics, number 2002:20, Oct.
• Jordahl, Henrik & Micheletto, Luca, 2002, "Optimal Utilitarian Taxation and Horizontal Equity," Ratio Working Papers, The Ratio Institute, number 17, Dec.
• Daunfeldt, Sven-Olov, 2002, "Tax Policy Changes and Ex-dividend Behavior: The Case of Sweden," Umeå Economic Studies, Umeå University, Department of Economics, number 585, Feb.
• Jordahl, Henrik & Micheletto, Luca, 2002, "Optimal Utilitarian Taxation and Horizontal Equity," Working Paper Series, Uppsala University, Department of Economics, number 2002:19, Nov.
• Nuria Badenes Plá & Julio López Laborda, 2002, "Efectos sobre la renta disponible y el bienestar de la deducción en el IRPF por rentas ganadas," Hacienda Pública Española / Review of Public Economics, IEF, volume 160, issue 1, pages 103-120, march.
• Juan Prieto Rodríguez & Santiago Alvarez García, 2002, "Incidencia de la reforma del IRPF sobre la oferta laboral y el bienestar de la familia española," Hacienda Pública Española / Review of Public Economics, IEF, volume 160, issue 1, pages 121-146, march.
• Féliz Domínguez Barrero, 2002, "Régimen fiscal de la previsión social en la empresa: Incentivos existentes y equidad del sistema," Hacienda Pública Española / Review of Public Economics, IEF, volume 163, issue 4, pages 35-70, December.
• Massimo Baldini & Stefano Toso & Paolo Bosi, 2002, "Targeting welfare in Italy: old problems and perspectives on reform," Fiscal Studies, Institute for Fiscal Studies, volume 23, issue 1, pages 51-75, March.
• Horacio Levy & Magda Mercador-Prats, 2002, "Simplifying the personal income tax system: lessons from the 1998 Spanish reform," Fiscal Studies, Institute for Fiscal Studies, volume 23, issue 3, pages 419-443, September.
• Mike Brewer & Tom Clark & Matthew Wakefield, 2002, "Social security in the UK under New Labour: what did the Third Way mean for welfare reform?," Fiscal Studies, Institute for Fiscal Studies, volume 23, issue 4, pages 505-537, December.
• Mike Brewer & Tom Clark & Matthew Wakefield, 2002, "Five years of social security reforms in the UK," IFS Working Papers, Institute for Fiscal Studies, number W02/12, Jun.
• Mike Brewer & Tom Clark, 2002, "The impact on incentives of five years of social security reform in the UK," IFS Working Papers, Institute for Fiscal Studies, number W02/14, Jul.
• Bonin, Holger & Kempe, Wolfram & Schneider, Hilmar, 2002, "Kombilohn oder Workfare? Zur Wirksamkeit zweier arbeitsmarktpolitischer Strategien," IZA Discussion Papers, IZA Network @ LISER, number 587, Sep.
• Bonin, Holger & Kempe, Wolfram & Schneider, Hilmar, 2002, "Household Labor Supply Effects of Low-Wage Subsidies in Germany," IZA Discussion Papers, IZA Network @ LISER, number 637, Nov.
• Susanne Pech, 2002, "Tax incentives for private life annuities and the social security reform: Effects on consumption and on adverse selection," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2002-09, Aug.
• Maria Cubel & Peter Lambert, 2002, "Progression-neutral income tax reforms and horizontal inequity," Journal of Economics, Springer, volume 77, issue 1, pages 1-8, December, DOI: 10.1007/BF03052498.
• Stefan Traub, 2002, "Equitable taxation: Qualitative versus quantitative ratings," Journal of Economics, Springer, volume 77, issue 1, pages 223-240, December, DOI: 10.1007/BF03052505.
• Udo Ebert & Patrick Moyes, 2002, "Welfare, inequality and the transformation of incomes the case of weighted income distributions," Journal of Economics, Springer, volume 77, issue 1, pages 9-50, December, DOI: 10.1007/BF03052499.
• Maria Cubel & Peter Lambert, 2002, "Progression-neutral income tax reforms and horizontal inequity," Journal of Economics, Springer, volume 9, issue 1, pages 1-8, December, DOI: 10.1007/BF03052498.
• Stefan Traub, 2002, "Equitable taxation: Qualitative versus quantitative ratings," Journal of Economics, Springer, volume 9, issue 1, pages 223-240, December, DOI: 10.1007/BF03052505.
• Udo Ebert & Patrick Moyes, 2002, "Welfare, inequality and the transformation of incomes the case of weighted income distributions," Journal of Economics, Springer, volume 9, issue 1, pages 9-50, December, DOI: 10.1007/BF03052499.
• Annette Alstadsæter, 2002, "Does the Tax System Encourage too Much Education?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 59, issue 1, pages 27-48, February.
• Dirk Kiesewetter & Rainer Niemann, 2002, "Neutral Taxation of Pension in a Comprehensive Income Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 59, issue 2, pages 227-248, May.

2001

• Dean M. Maki, 2001, "Household Debt and the Tax Reform Act of 1986," American Economic Review, American Economic Association, volume 91, issue 1, pages 305-319, March.
• David Altig, 2001, "Simulating Fundamental Tax Reform in the United States," American Economic Review, American Economic Association, volume 91, issue 3, pages 574-595, June.
• Nico A. Hansen & Anke S. Kessler, 2001, "The Political Geography of Tax H(e)avens and Tax Hells," American Economic Review, American Economic Association, volume 91, issue 4, pages 1103-1115, September.
• William G. Gale & Joel B. Slemrod, 2001, "Policy Watch: Death Watch for the Estate Tax?," Journal of Economic Perspectives, American Economic Association, volume 15, issue 1, pages 205-218, Winter.
• Francisco de Castro & José M. González-Páramo & Pablo Hernández de Cos, 2001, "Evaluating the dynamics of fiscal policy in Spain: patterns of interdependence and consistency of public expenditure and revenues," Working Papers, Banco de España, number 0103.
• Elina Pylkkänen, 2001, "Modeling Wages and Hours of Work," Brazilian Electronic Journal of Economics, Department of Economics, Universidade Federal de Pernambuco, volume 4, issue 2, December.
• James M. Poterba & Scott J. Weisbenner, 2001, "Capital Gains Tax Rules, Tax‐loss Trading, and Turn‐of‐the‐year Returns," Journal of Finance, American Finance Association, volume 56, issue 1, pages 353-368, February, DOI: 10.1111/0022-1082.00328.
• Lawrence W. Kenny & Stanley L. Winer, 2001, "Tax Systems in the World - An Empirical Investigation into the Importance of Tax Bases, Collection Costs, and Political Regime," Carleton Economic Papers, Carleton University, Department of Economics, number 01-03, May.
• Michael R. Veall, 2001, "Did tax flattening affect RRSP contributions?," Canadian Journal of Economics, Canadian Economics Association, volume 34, issue 1, pages 120-131, February.
• Juan Carlos ECHEVERRY GARZON & Andr�s ESCOBAR ARANGO & C�sar MERCHAN HERNANDEZ & Gabriel PIRAQUIVE GALEANO, 2001, "Elementos para el debate sobre una nueva reforma pensional en Colombia," Archivos de Economía, Departamento Nacional de Planeación, number 11243, Sep.
• Emmanuel Skoufias & Susan Wendy Parker, 2001, "Conditional Cash Transfers and Their Impact on Child Work and Schooling: Evidence from the PROGRESA Program in Mexico," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, volume 0, issue Fall 2001, pages 45-96.
• Jere R. Behrman & Alejandro Gaviria & Miguel Sz�kely, 2001, "Intergenerational Mobility in Latin America," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, volume 0, issue Fall 2001, pages 1-44.
• Heathcote, Jonathan, 2001, "Fiscal Policy with Heterogeneous Agents and Incomplete Markets," Working Papers, Duke University, Department of Economics, number 01-03.
• Sillamaa, Mary-Anne & Veall, Michael R., 2001, "The effect of marginal tax rates on taxable income: a panel study of the 1988 tax flattening in Canada," Journal of Public Economics, Elsevier, volume 80, issue 3, pages 341-356, June.
• Robert Cherry, 2001, "Improving Efficiency and Equity of Child-Related Federal Tax Policies," Eastern Economic Journal, Eastern Economic Association, volume 27, issue 3, pages 309-322, Summer.
• Kuznetsov Artem & Ordin Oleg, 2001, "Pension Reform in Russia: A General Equilibrium Approach," EERC Working Paper Series, EERC Research Network, Russia and CIS, number 01-02e, Dec.
• Achille Vernizzi & Giacomo Boesso, 2001, "Il riconoscimento dei carichi di famiglia nell'Irpef in Italia e in Europa: alcune proposte per l'Italia," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2001, issue 5.
• Frederiksen, A. & Graversen, E.K. & Smith, N., 2001, "Overtime Work, Dual Job Holding and Taxation," Papers, Aarhus School of Business - Department of Economics, number 01-7.
• Glazer, A. & Cowen, T., 2001, "Taxation When Consumers Value Freedom," Papers, California Irvine - School of Social Sciences, number 00-01-31.
• Lindhe, T. & Sodersten, J. & Oberg, A., 2001, "Economic Effects of Taxing Closed Corporations under a Dual Income Tax," Papers, Uppsala - Working Paper Series, number 2001:16.
• Frederiksen, Anders & Graversen, Ebbe Krogh & Smith, Nina, 2001, "Overtime work, dual job holding and taxation," Working Papers, University of Aarhus, Aarhus School of Business, Department of Economics, number 01-7, May.
• Damjanovic, Tatiana, 2001, "The Distributional Component of the Price of the Tax Avoidance Service," SSE/EFI Working Paper Series in Economics and Finance, Stockholm School of Economics, number 0454, Jul, revised 03 Dec 2001.
• Aronsson, Thomas & Daunfeldt, Sven-Olov & Wikström, Magnus, 2001, "Intra-household Tax Avoidance: An Application to Swedish Household Data," Umeå Economic Studies, Umeå University, Department of Economics, number 572, Nov.
• Lindhe, Tobias & Södersten, Jan & Öberg, Ann, 2001, "Economic Effects of Taxing Closed Corporations under a Dual Income Tax," Working Paper Series, Uppsala University, Department of Economics, number 2001:16, Sep.
• Juan Manuel Castañer Carrasco & Jorge Onrubia Fernández & Raquel Paredes Gómez, 2001, "Efectos Distributivos Y Sobre El Bienestar Social De La Reforma Del Irpf," Hacienda Pública Española / Review of Public Economics, IEF, volume 159, issue 4, December.
• Félix Domínguez Barrero & Julio López Laborda, 2001, "Una Metodología Para La Utilización Óptima De Los Incentivos Por Adquisición De Vivienda Habitual En El Irpf," Hacienda Pública Española / Review of Public Economics, IEF, volume 159, issue 4, December.
• Desiderio Romero Jordán & José Félix Sanz Sanz, 2001, "Imposición Marginal Efectiva Sobre El Factor Trabajo: Breve Nota Metodológica Y Comparación Internacional," Hacienda Pública Española / Review of Public Economics, IEF, volume 159, issue 4, December.
• Andrá Decoster & Guy Van Camp, 2001, "Redistributive effects of the shift from personal income taxes to indirect taxes: Belgium 1988-93," Fiscal Studies, Institute for Fiscal Studies, volume 22, issue 1, pages 79-106, March.
• John Creedy, 2001, "Indirect tax reform and the role of exemptions," Fiscal Studies, Institute for Fiscal Studies, volume 22, issue 4, pages 457-486., December.
• Frederiksen, Anders & Graversen, Ebbe K. & Smith, Nina, 2001, "Overtime Work, Dual Job Holding and Taxation," IZA Discussion Papers, IZA Network @ LISER, number 323, Jul.
• Kevin Milligan, 2001, "Tax-Preferred Savings Accounts and Marginal Tax Rates: Evidence on RRSP Participation," Social and Economic Dimensions of an Aging Population Research Papers, McMaster University, number 52, Jun.
• Volker Börstinghaus & Georg Hirte, 2002, "Generational Accounting versus Computable General Equilibrium," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 58, issue 3, pages 227-243, July.
• Creedy, J. & Gemmell, N., 2001, "The Revenue Responsiveness of Income and Consumption Taxes in the UK," Department of Economics - Working Papers Series, The University of Melbourne, number 814.
• David T. Ellwood & Jeffrey B. Liebman, 2001, "The Middle-Class Parent Penalty: Child Benefits in the US Tax Code," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 15".
• Robert Carroll & Douglas Holtz-Eakin & Mark Rider & Harvey S. Rosen, 2001, "Personal Income Taxes and the Growth of Small Firms," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 15".
• Alan A. Auerbach & David F. Bradford, 2001, "Generalized Cash Flow Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 8122, Feb.
• James M. Poterba, 2001, "Taxation and Portfolio Structure: Issues and Implications," NBER Working Papers, National Bureau of Economic Research, Inc, number 8223, Apr.
• Melvin Stephens Jr. & Jennifer Ward-Batts, 2001, "The Impact of Separate Taxation on the Intra-Household Allocation of Assets: Evidence from the UK," NBER Working Papers, National Bureau of Economic Research, Inc, number 8380, Jul.
• Bruce D. Meyer & Dan T. Rosenbaum, 2001, "Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 116, issue 3, pages 1063-1114.
• Cebula, Richard, 2001, "Migration and the Tiebout-Tullock Hypothesis Revisited," MPRA Paper, University Library of Munich, Germany, number 52413, Jan.
• Cebula, Richard & McGrath, Richard, 2001, "A Further Inquiry into Determinants of Aggregate Income Tax Evasion," MPRA Paper, University Library of Munich, Germany, number 59489, Jun.
• Alan J. Auerbach & David F. Bradford, 2001, "Generalized Cash Flow Taxation," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 131, May.
• Richard J. Cebula, 2001, "Impact of income-detection technology and other factors on aggregate income tax evasion:the case of the United States," BNL Quarterly Review, Banca Nazionale del Lavoro, volume 54, issue 219, pages 401-415.
• Richard J. Cebula, 2001, "Impact of income-detection technology and other factors on aggregate income tax evasion:the case of the United States," Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, volume 54, issue 219, pages 401-415.
• Glenn Jenkins, 2001, "Diagnostic and Proposal for the Reform of the Personal Income Tax System in the TRNC," Development Discussion Papers, JDI Executive Programs, number 2001-01, Jan.
• Floro Ernesto Caroleo & Francesco Pastore, 2001, "How fine targeted is ALMP to the youth long term unemployed in Italy?," CELPE Discussion Papers, CELPE - CEnter for Labor and Political Economics, University of Salerno, Italy, number 62, Nov.
• Rolf Aaberge & Ugo Colombino & John E. Roemer, 2001, "Equality of Opportunity versus Equality of Outcome in Analysing Optimal Income Taxation Empirical Evidence based on Italian Data," Discussion Papers, Statistics Norway, Research Department, number 307, Aug.
• Geir Haakon Bjertnæs, 2001, "Optimal Combinations of Income Tax and Subsidies for Education," Discussion Papers, Statistics Norway, Research Department, number 313, Dec.
• European Commission, 2001, "Company Taxation in the Internal Market," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0005, Oct.
• European Commission, 2001, "Annex to Company Taxation in the Internal Market," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0006, Oct.
• Douglas Holtz-Eakin & John W. R. Phillips & Harvey S. Rosen, 2001, "Estate Taxes, Life Insurance, And Small Business," The Review of Economics and Statistics, MIT Press, volume 83, issue 1, pages 52-63, February.
• Horacio Levy & Magda Mercader Prats, 2001, "Los principales elementos del nuevo IRPF: una valoración a partir de ESPASIM," Working Papers, Department of Applied Economics at Universitat Autonoma of Barcelona, number wp0104, Feb.
• Cassone, Alberto & Marchese, Carla, 2001, "Should the death tax die? And should it leave an inheritance?," POLIS Working Papers, Institute of Public Policy and Public Choice - POLIS, number 22, Nov.
• Kevin Denny, 2001, "The effect of payroll taxes in the monopoly union model : four lemmas and a corollary," Working Papers, School of Economics, University College Dublin, number 200112, May.
• Michael R. Veall, 2001, "Did tax flattening affect RRSP contributions?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 34, issue 1, pages 120-131, February, DOI: 10.1111/0008-4085.00065.
• Pia Weiss, 2001, "How to Finance Unemployment Benefits in an Economy with Search Generated Equilibrium Unemployment," Public Economics, University Library of Munich, Germany, number 0103001, Mar.
• Deen Kemsley, 2001, "Dividend Tax Capitalization: Further Thoughts, Comments, and Response to Michelle Hanlon, James Myers, and Terry Shevlin," Yale School of Management Working Papers, Yale School of Management, number ysm225, Oct.
• Deen Kemsley & Doron Nissim, 2001, "Valuation of the Debt-Tax Shield," Yale School of Management Working Papers, Yale School of Management, number ysm249, Dec.
• Koop, Michael J., 2001, "Capital Income Taxation of Asymmetric Countries," Kiel Working Papers, Kiel Institute for the World Economy, number 1041.

2000

• Jennifer L. Blouin & Jana Smith Raedy & Douglas A. Shackelford, 2000, "Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act," NBER Working Papers, National Bureau of Economic Research, Inc, number 7827, Aug.
• Robert Carroll & Douglas Holtz-Eakin & Mark Rider & Harvey S. Rosen, 2000, "Personal Income Taxes and the Growth of Small Firms," NBER Working Papers, National Bureau of Economic Research, Inc, number 7980, Oct.
• Jennifer L. Blouin & Jana Smith Raedy & Douglas A. Shackelford, 2000, "The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion," NBER Working Papers, National Bureau of Economic Research, Inc, number 8011, Nov.
• David T. Ellwood & Jeffrey B. Liebman, 2000, "The Middle Class Parent Penalty: Child Benefits in the U.S. Tax Code," NBER Working Papers, National Bureau of Economic Research, Inc, number 8031, Dec.
• Joulfaian, David, 2000, "Estate Taxes and Charitable Bequests by the Wealthy," National Tax Journal, National Tax Association;National Tax Journal, volume 53, issue 3, pages 743-764, September, DOI: 10.17310/ntj.2000.3S.07.
• Meyer, Bruce D. & Rosenbaum, Dan T., 2000, "Making Single Mothers Work: Recent Tax and Welfare Policy and Its Effects," National Tax Journal, National Tax Association;National Tax Journal, volume 53, issue 4, pages 1027-1062, December, DOI: 10.17310/ntj.2000.4S1.02.
• Paul A David (with the assistance of John Gabriel Goddard Lopez), 2000, "Knowledge, Capabilities and Human Capital Formation in Economic Growth," Treasury Working Paper Series, New Zealand Treasury, number 01/13, Aug, revised 10 Apr 2001.
• Willmore, Larry, 2000, "Three Pillars of Pensions: Revised and Annotated," MPRA Paper, University Library of Munich, Germany, number 106796, Jun, revised 29 Aug 2014.
• Cebula, Richard & Saltz, Ira, 2000, "An Empirical Note on Tax Auditing and the Size of the Underground Economy in the United States, 1962-1980," MPRA Paper, University Library of Munich, Germany, number 50559, Mar.
• Vito Tanzi & Howell H. Zee, 2000, "Taxation and the household saving rate: evidence from OECD countries," BNL Quarterly Review, Banca Nazionale del Lavoro, volume 53, issue 212, pages 31-43.
• Vito Tanzi & Howell H. Zee, 2000, "Taxation and the household saving rate: evidence from OECD countries," Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, volume 53, issue 212, pages 31-43.