Research classified by Journal of Economic Literature (JEL) codes

2004

• 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, Centre for Economic Policy Research, number 4225, Feb.
• Booth, Alison & Coles, Melvyn G, 2004, "Part-Time Employment Traps and Childcare Policy," CEPR Discussion Papers, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, 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.
• Sergey Sinelnikov-Murylev & Said Batkibekov & Pavel Kadochnikov & Denis Nekipelov, 2003, "Assessment of the results of income tax reform in the Russian Federation," Research Paper Series, Gaidar Institute for Economic Policy, issue 52P, pages 139-139.
• 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(0x71ba32f8).
• 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, Centre for Economic Policy Research, 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.
• Said Batkibekov & Yury Bobylev & Pavel Kadochnikov & K. Nepesov & S. Ponomarenko & Sergey Sinelnikov-Murylev & Ilya Trunin & Elena Shkrebela, 2002, "Tax reform in Russia: Analysis of initial results and future prospects," Research Paper Series, Gaidar Institute for Economic Policy, issue 50P, pages 364-364.
• 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.