Research classified by Journal of Economic Literature (JEL) codes

2001

• 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

• Bruce D. Meyer & Dan T. Rosenbaum, 2000, "Making Single Mothers Work: Recent Tax and Welfare Policy and its Effects," NBER Working Papers, National Bureau of Economic Research, Inc, number 7491, Jan.
• Robert J. Lemke & Ann Dryden Witte & Magaly Queralt & Robert Witt, 2000, "Child Care and the Welfare to Work Transition," NBER Working Papers, National Bureau of Economic Research, Inc, number 7583, Mar.
• Daniel Bergstresser & James Poterba, 2000, "Do After-Tax Returns Affect Mutual Fund Inflows?," NBER Working Papers, National Bureau of Economic Research, Inc, number 7595, Mar.
• Austan Goolsbee, 2000, "Taxes, High-Income Executives, and the Perils of Revenue Estimation in the New Economy," NBER Working Papers, National Bureau of Economic Research, Inc, number 7626, Mar.
• Jennifer L. Blouin & Jana Smith Raedy & Douglas A. Shackelford, 2000, "Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements," NBER Working Papers, National Bureau of Economic Research, Inc, number 7644, Apr.
• David Joulfaian, 2000, "Estate Taxes and Charitable Bequests by the Wealthy," NBER Working Papers, National Bureau of Economic Research, Inc, number 7663, Apr.
• James M. Poterba & Scott Weisbenner, 2000, "The Distributional Burden of Taxing Estates and Unrealized Capital Gains at the Time of Death," NBER Working Papers, National Bureau of Economic Research, Inc, number 7811, Jul.
• 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.
• Glenn Jenkins & CHUN-YAN KUO & GANGADHAR SHUKLA, 2000, "Tax Analysis and Revenue Forecasting," Development Discussion Papers, JDI Executive Programs, number 2000-05, Jun.
• Roshan Bajrachava & Chun-Yan Kuo, 2000, "Tax Revenue Estimation in Ghana," Development Discussion Papers, JDI Executive Programs, number 2000-07, Feb.
• Chun-Yan Kuo, 2000, "Estimation of Tax Revenue and Tax Capacity," Development Discussion Papers, JDI Executive Programs, number 2000-08, Jul.
• Jörgen Hansen & Peter Ericson, 2000, "Assessing the impact of taxes on female labor supply using a finite mixture approach," Empirical Economics, Springer, volume 25, issue 2, pages 279-296.
• European Commission, 2000, "Structures of the taxation systems in the European Union : 2000 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2000, Apr.
• Austan Goolsbee, 2000, "What Happens When You Tax the Rich? Evidence from Executive Compensation," Journal of Political Economy, University of Chicago Press, volume 108, issue 2, pages 352-378, April, DOI: 10.1086/262122.
• Jon Bakija, 2000, "The Effect of Taxes on Portfolio Choice: Evidence from Panel Data Spanning the Tax Reform Act of 1986," Department of Economics Working Papers, Department of Economics, Williams College, number 2000-05, Oct.
• Jon Bakija, 2000, "Distinguishing Transitory and Permanent Price Elasticities of Charitable Giving with Pre-Announced Changes in Tax Law," Department of Economics Working Papers, Department of Economics, Williams College, number 2000-06, Oct.
• Jonathan Conning, 2000, "Monitoring by Peers or by Delegates? Joint Liability Loans under Moral Hazard," Department of Economics Working Papers, Department of Economics, Williams College, number 2000-07, Sep.
• Nada Eissa & Hilary Williamson Hoynes, 2000, "The Earned Income Tax Credit and the Labor Supply of Married Couples," Public Economics, University Library of Munich, Germany, number 9912001, Feb.
• André Decoster & Guy Van Camp, 2000, "Redistributive Effects of the Shift from Personal Income Taxes to Indirect Taxes: Belgium 1988-1993," Public Economics Working Paper Series, Katholieke Universiteit Leuven, Centrum voor Economische Studiën, Working Group Public Economics, number ces0007.
• André Decoster & Isabelle Standaert & Christian Valenduc & Guy Van Camp, 2000, "What makes Personal Income Taxes progressive? The case of Belgium," Public Economics Working Paper Series, Katholieke Universiteit Leuven, Centrum voor Economische Studiën, Working Group Public Economics, number ces0008.
• Homburg, Stefan, 2000, "Das einkommensteuerliche Ehegattensplitting," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 261-268.
• Boss, Alfred, 2000, "Steuer- und Ausgabenpolitik in Deutschland," Kiel Working Papers, Kiel Institute for the World Economy, number 975.
• Boss, Alfred & Elendner, Thomas, 2000, "Ein Modell zur Simulation des Lohnsteueraufkommens in Deutschland," Kiel Working Papers, Kiel Institute for the World Economy, number 988.
• James M. Poterba & Daniel R. Feenberg, 2000, "The Income and Tax Share of Very High-Income Households, 1960-1995," American Economic Review, American Economic Association, volume 90, issue 2, pages 264-270, May.
• Austan Goolsbee, 2000, "Taxes, High-Income Executives, and the Perils of Revenue Estimation in the New Economy," American Economic Review, American Economic Association, volume 90, issue 2, pages 271-275, May.
• Jonathan M. Siegel & Alan J. Auerbach, 2000, "Capital-Gains Realizations of the Rich and Sophisticated," American Economic Review, American Economic Association, volume 90, issue 2, pages 276-282, May.
• Abu, Girma Moges, 2005, "The Distributional Implications of personal Income Tax Reforms: The case of Civil Service sector in Ethiopia," Ethiopian Journal of Economics, Ethiopian Economics Association, volume 9, issue 2, pages 130-130, May, DOI: 10.22004/ag.econ.250053.
• Creedy, John, 2000, "Measuring Welfare Changes and the Excess Burden of Taxation," Bulletin of Economic Research, Wiley Blackwell, volume 52, issue 1, pages 1-47, January.
• Robin Boadway & Maurice Marchand & Pierre Pestieau, 2000, "Redistribution with Unobservable Bequests: A Case for Taxing Capital Income," Scandinavian Journal of Economics, Wiley Blackwell, volume 102, issue 2, pages 253-267, June, DOI: 10.1111/1467-9442.00198.
• Helmut Remsperger & Heinrich Traublinger & Franz Wagner, 2000, "Steuerreform - was fehlt noch?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 53, issue 19, pages 03-09, July.
• Willi Leibfritz & Erich Langmantel & Wolfgang Meister & Barbara Schaden & Ulrich Scholten & Martin Werding, 2000, "Evaluierung des Steuerreformvorschlags der CDU/CSU vor dem Hintergrund der Erfahrungen mit fundamentalen Steuerreformen im Ausland," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 53, issue 19, pages 10-25, July.
• Rolf Peffekoven & Rolf Kroker & Winfried Fuest & Wolfgang Wiegard, 2000, "Rentenbesteuerung - ein Weg aus der Finanzkrise?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 53, issue 21, pages 03-12, July.
• Cristóbal José Borrero Moro, 2000, "Las cooperativas de crédito como entidades colaboradoras de la Administración tributaria," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 36, pages 51-78, December.
• Nielsen, Soren Bo & Keuschnigg, Christian, 2000, "Tax Policy, Venture Capital and Entrepreneurship," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 2626, Nov.
• Ulrike Ludden, 2000, "Optimal Capital Income Taxation and Redistribution," Econometric Society World Congress 2000 Contributed Papers, Econometric Society, number 0658, Aug.
• Christian Keuschnigg & Soren Bo Nielsen, 2000, "Tax Policy, Venture Capital, and Entrepreneurship," Econometric Society World Congress 2000 Contributed Papers, Econometric Society, number 1848, Aug.
• Lang, Mark H. & Shackelford, Douglas A., 2000, "Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction," Journal of Public Economics, Elsevier, volume 76, issue 1, pages 69-85, April.
• Agell, Jonas & Persson, Mats, 2000, "Tax arbitrage and labor supply," Journal of Public Economics, Elsevier, volume 78, issue 1-2, pages 3-24, October.
• James E. McClure & T. Norman Van Cott, 2000, "Teaching Note: Let's Stop Professing That the Legal Incidence of the Social Security Tax Is Irrelevant," Eastern Economic Journal, Eastern Economic Association, volume 26, issue 4, pages 483-486, Fall.
• Immervoll, Herwig, 2000, "The impact of inflation on income tax and social insurance contributions in Europe," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM2/00, May.
• André DECOSTER & Guy VAN CAMP, 2000, "Redistributive Effects of the Shift from Personal Income Taxes to Indirect Taxes: Belgium 1988-1993," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number ces0007, Mar.
• André DECOSTER & Isabel STANDAERT & Christian VALENDUC & Guy VAN CAMP, 2000, "What Makes Personal Income Taxes Progressive? the Case of Belgium," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number ces0008, Mar.
• Alstadsaeter, A., 2000, "Does the Tax System Encourage Too Much Education?," Papers, Norwegian School of Economics and Business Administration-, number 7/00.
• Holmlund, B., 2000, "Labor Taxation in Search Equilibrium with Home Production," Papers, Uppsala - Working Paper Series, number 2000:1.
• Guldager, Peter, 2000, "Incitamentet til pensionsopsparing set i lyset af de nye regler for beskatning af pensionsafkast," Working Papers, University of Aarhus, Aarhus School of Business, Department of Economics, number 00-7, Jan.
• Holmlund, Bertil, 2000, "Labor Taxation in Search Equililbrium with Home Production," Working Paper Series, Uppsala University, Department of Economics, number 2000:1, Jan.
• Gerhard Wagenhals, 2000, "Arbeitsangebotseffekte des Steuerentlastungsgesetzes 1999/2000/2001," Diskussionspapiere aus dem Institut für Volkswirtschaftslehre der Universität Hohenheim, Department of Economics, University of Hohenheim, Germany, number 182/2000.
• Carl Emmerson & Sarah Tanner, 2000, "A note on the tax treatment of private pensions and Individual Savings Accounts," Fiscal Studies, Institute for Fiscal Studies, volume 21, issue 1, pages 65-74, March.
• Mike Brewer, 2000, "Comparing in-work benefits and financial work incentives for low-income families in the US and the UK," IFS Working Papers, Institute for Fiscal Studies, number W00/16, Aug.
• Wagenhals Gerhard, 2000, "Arbeitsangebotseffekte des Steuer- und Transfersystems in der Bundesrepublik Deutschland / Labour Supply Effects of the Tax and Benefit System in the Federal Republic of Germany," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 220, issue 2, pages 191-213, April, DOI: 10.1515/jbnst-2000-0205.
• Mary-Anne Sillamaa & Michael R. Veall, 2000, "The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1988 Tax Flattening in Canada," Quantitative Studies in Economics and Population Research Reports, McMaster University, number 354, Aug.
• Mary-Anne Sillamaa & Michael R. Veall, 2000, "The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1988 Tax Flattening in Canada," Social and Economic Dimensions of an Aging Population Research Papers, McMaster University, number 25, Aug.
• Kevin Milligan, 2000, "How Do Contribution Limits Affect Contributions to Tax-Preferred Savings Accounts?," Social and Economic Dimensions of an Aging Population Research Papers, McMaster University, number 27, Aug.
• Matthias Wrede, 2001, "Tax Deductibility of Commuting Expenses and Leisures: On the Tax Treatment of Time-Saving Expenditure," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 57, issue 2, pages 216-224, March.
• Ulrike Vogelgesang, 2001, "Optimal Capital Income Taxation and Redistribution," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 57, issue 4, pages 412-434, August.
• Michael Braeuninger, 2001, "Unemployment Insurance, Wage Differentials and Unemployment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 57, issue 4, pages 485-501, August.
• Giacomo Boesso & Achille Vernizzi, 2000, "Carichi di famiglia nell'Imposta sui Redditi delle Persone Fisiche in Italia e in Europa: alcune proposte per l'Italia," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2000-012, Jan.
• Giacomo Boesso & Achille Vernizzi, 2000, "Carichi di famiglia nell'Imposta sui Redditi delle Persone Fisiche in Italia e in Europa: alcune proposte per l'Italia," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2000-12, Jan.
• James M. Poterba, 2000, "Tax Policy and the Economy, Volume 14," NBER Books, National Bureau of Economic Research, Inc, number pote00-2, August.

1999

• James Alm & Stacy Dickert-Conlin & Leslie A. Whittington, 1999, "Policy Watch: The Marriage Penalty," Journal of Economic Perspectives, American Economic Association, volume 13, issue 3, pages 193-204, Summer.
• Claus Thustrup Hansen, 1999, "Lower Tax Progression, Longer Hours and Higher Wages," Scandinavian Journal of Economics, Wiley Blackwell, volume 101, issue 1, pages 49-65, March, DOI: 10.1111/1467-9442.00140.
• Eissa, Nada & Hoynes, Hilary Williamson, 1999, "The Earned Income Tax Credit and the Labor Supply of Married Couples," Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley, number qt1024b9z8, Apr.
• Lars Haagen Pedersen & Peter Stephensen, 1999, "Earned Income Tax Credit in a Disaggregated Labor Market with Minimum Wage Contracts," DREAM Working Paper Series, Danish Rational Economic Agents Model, DREAM, number 199901, Nov.
• Auten, Gerald & Sieg, Holger & Clotfelter, Charles, 1999, "Charitable Giving and Income Taxation in a Life-Cycle Model: An Analysis of Panel Data," Working Papers, Duke University, Department of Economics, number 99-03.
• Engel, Eduardo M. R. A. & Galetovic, Alexander & Raddatz, Claudio E., 1999, "Taxes and income distribution in Chile: some unpleasant redistributive arithmetic," Journal of Development Economics, Elsevier, volume 59, issue 1, pages 155-192, June.
• Slemrod, Joel & Greimel, Timothy, 1999, "Did Steve Forbes scare the US municipal bond market?," Journal of Public Economics, Elsevier, volume 74, issue 1, pages 81-96, October.
• Jiøí Veèerník, 1999, "Rozdìlení pøíjmù domácností v ÈR v l. 1988-1996: pøizpùsobení tržní ekonomice (Income Distribution in the Czech Republic, 1988-1996: A Market Economy Reborn," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 49, issue 8, pages 466-486, August.
• Benge, M., 1999, "Marginal Excess Burdens of Taxes on Capital and on Labour Income in a Small Open Economy," Papers, Australian National University - Department of Economics, number 364.
• Akhand, H.A. & Liu, H., 1999, "Marginal Income Tax Rates: Nonparametric Approach," Papers, New South Wales - School of Economics, number 99/7.
• Rejane Hugounenq-de Vreyer & Henri Sterdyniak, 1999, "Pour la politique familiale," Post-Print, HAL, number hal-03602037, DOI: 10.4000/economiepublique.1944.
• Rejane Hugounenq-de Vreyer & Henri Sterdyniak, 1999, "Pour la politique familiale," Sciences Po Economics Publications (main), HAL, number hal-03602037, DOI: 10.4000/economiepublique.1944.
• Roed,K. & Strom,S., 1999, "Progressive taxes and the labour market : is the trade-off between equality and efficiency inevitable?," Memorandum, Oslo University, Department of Economics, number 19/1999.
• Forsfält, Tomas, 1999, "Taxation of Small Firms under Uncertainty - A Real Option View of Firm Creation," Research Papers in Economics, Stockholm University, Department of Economics, number 1999:17, Nov.
• Roine, Jesper, 1999, "Tax Avoidance, Redistribution and Voting," Research Papers in Economics, Stockholm University, Department of Economics, number 2000:1, Nov.
• Andreas Haufler, 1999, "Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU," Fiscal Studies, Institute for Fiscal Studies, volume 20, issue 2, pages 133-153, June.
• Goerke, Laszlo, 1999, "Value-added Tax versus Social Security Contributions," IZA Discussion Papers, IZA Network @ LISER, number 55, Aug.
• Goerke Laszlo, 1999, "Value-added Tax versus Social Security Contributions / Mehrwertsteuer oder Sozialversicherungsabgaben," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 219, issue 3-4, pages 308-325, June, DOI: 10.1515/jbnst-1999-3-421.
• Petter Osmundsen, 1999, "Taxing Internationally Mobile Individuals—A Case of Countervailing Incentives," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 6, issue 2, pages 149-164, May, DOI: 10.1023/A:1008747630506.
• Young Deak Yoon, 1999, "Endogenous Bequest Motive and Capital Accumulation: The Implications of Tax Policy," Korean Economic Review, Korean Economic Association, volume 15, pages 163-184.
• Haufler, Andreas, 1999, "Prospects for Co-ordination of Corporate Taxation and the Taxation of Interest Income in the EU," Munich Reprints in Economics, University of Munich, Department of Economics, number 20388.
• Douglas Holtz-Eakin & John Phillips & Harvey Rosen, 1999, "Estate Taxes, Life Insurance, and Small Business," Center for Policy Research Working Papers, Center for Policy Research, Maxwell School, Syracuse University, number 10, Apr.
• Michael R. Veall, 1999, "Did Tax Flattening Affect RRSP Contributions?," Department of Economics Working Papers, McMaster University, number 1999-04, Apr.
• Michael R. Veall, 1999, "Did Tax Flattening Affect RRSP Contributions?," Quantitative Studies in Economics and Population Research Reports, McMaster University, number 342, Apr.
• Michael R. Veall, 1999, "Did Tax Flattening Affect RRSP Contributions?," Social and Economic Dimensions of an Aging Population Research Papers, McMaster University, number 3, Mar.
• Achille Vernizzi & Alessandra Saba, 1999, "Alcuni effetti della riforma della legislazione fiscale Italiana nei confronti delle famiglie con reddito da lavoro dipendente," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 1999-001, Jan.
• Achille Vernizzi & Alessandra Saba, 1999, "Alcuni effetti della riforma della legislazione fiscale Italiana nei confronti delle famiglie con reddito da lavoro dipendente," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 1999-01, Jan.
• Soren Blomquist & Whitney Newey, 1999, "Nonparametric Estimation with Nonlinear Budget Sets," Working papers, Massachusetts Institute of Technology (MIT), Department of Economics, number 99-03, Feb.
• Mark H. Lang & Douglas A. Shackelford, 1999, "Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction," NBER Working Papers, National Bureau of Economic Research, Inc, number 6885, Jan.
• Jeffrey R. Brown & Olivia S. Mitchell & James M. Poterba & Mark J. Warshawsky, 1999, "Taxing Retirement Income: Nonqualified Annuities and Distributions from Qualified Accounts," NBER Working Papers, National Bureau of Economic Research, Inc, number 7268, Jul.
• Bruce D. Meyer & Dan T. Rosenbaum, 1999, "Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers," NBER Working Papers, National Bureau of Economic Research, Inc, number 7363, Sep.
• James M. Poterba & Andrew Samwick, 1999, "Taxation and Household Portfolio Composition: U.S. Evidence from the 1980s and 1990s," NBER Working Papers, National Bureau of Economic Research, Inc, number 7392, Oct.
• Douglas A. Shackelford & Robert E. Verrecchia, 1999, "Intertemporal Tax Discontinuities," NBER Working Papers, National Bureau of Economic Research, Inc, number 7451, Dec.
• Brown, Jeffrey R. & Mitchell, Olivia S. & Poterba, James M. & Warshawsky, Mark J., 1999, "Taxing Retirement Income: Nonqualified Annuities and Distributions From Qualified Accounts," National Tax Journal, National Tax Association;National Tax Journal, volume 52, issue 3, pages 563-592, September, DOI: 10.1086/NTJ41789742.
• Henning Strand, 1999, "Some Issues Related to the Equity-Efficiency Trade-Off in the Swedish Tax and Transfer System," OECD Economics Department Working Papers, OECD Publishing, number 225, Nov, DOI: 10.1787/067275517348.
• Whitehouse, Edward, 1999, "The tax treatment of funded pensions," MPRA Paper, University Library of Munich, Germany, number 14173, Apr.
• Isabel H. Correia, 1999, "Fiscal rules of income transformation," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 13, issue 1, pages 199-205.
• Bruce D. Meyer & Dan T. Rosenbaum, 1999, "Making Single Mothers Work: Recent Tax and Welfare Policy and its Effects," JCPR Working Papers, Northwestern University/University of Chicago Joint Center for Poverty Research, number 152, Dec.
• Ulrike Vogelgesang & Ulrike Ludden, 1999, "Optimal Capital Income Taxation and Redistribution," GK working paper series, Post Graduate Programme "Allocation on Financial Markets", University of Mannheim, number 1999-10, Apr, revised Apr 2000.
• Wrede, Matthias, 1999, "A note on reliefs for traveling expenses to work," BERG Working Paper Series, Bamberg University, Bamberg Economic Research Group, number 30.
• Wrede, Matthias, 1999, "Mobility and reliefs for traveling expenses to work," BERG Working Paper Series, Bamberg University, Bamberg Economic Research Group, number 33.
• Boss, Alfred, 1999, "Zur Belastung der Arbeits- und Kapitaleinkommen in Deutschland," Kiel Working Papers, Kiel Institute for the World Economy, number 934.
• Boss, Alfred, 1999, "Steuerpolitik auf dem Irrweg: zur geplanten Reform der Unternehmensbesteuerung," Kiel Working Papers, Kiel Institute for the World Economy, number 950.

1998

• Alan J. Auerbach & Leonard E. Burman & Jonathan Siegel, 1998, "Capital Gains Taxation and Tax Avoidance: New Evidence from Panel Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 6399, Feb.
• Joel Slemrod & Timothy Greimel, 1998, "Did Steve Forbes Scare the Municipal Bond Market?," NBER Working Papers, National Bureau of Economic Research, Inc, number 6583, May.
• James M. Poterba & Scott J. Weisbenner, 1998, "Capital Gains Tax Rules, Tax Loss Trading and Turn-of-the-Year Returns," NBER Working Papers, National Bureau of Economic Research, Inc, number 6616, Jun.
• Eduardo M.R.A. Engel & Alexander Galetovic & Claudio E. Raddatz, 1998, "Taxes and Income Distribution in Chile: Some Unpleasant Redistributive Arithmetic," NBER Working Papers, National Bureau of Economic Research, Inc, number 6828, Dec.
• James Poterba, 1998, "Estate and Gift Taxes and Incentives for Inter Vivos Giving in the United States," NBER Working Papers, National Bureau of Economic Research, Inc, number 6842, Dec.
• Nada Eissa & Hilary Williamson Hoynes, 1998, "The Earned Income Tax Credit and the Labor Supply of Married Couples," NBER Working Papers, National Bureau of Economic Research, Inc, number 6856, Dec.
• Kaplow, Louis, 1998, "Accuracy, Complexity, and the Income Tax," The Journal of Law, Economics, and Organization, Oxford University Press, volume 14, issue 1, pages 61-83, April.
• Brett, Craig, 1998, "A note on nonlinear taxation in an overlapping generations model," MPRA Paper, University Library of Munich, Germany, number 8776, Aug.
• Merz, Joachim & Quiel, Thorsten & Venkatarama, Kshama, 1998, "Wer bezahlt die Steuern? Steuerbelastung und Einkommenssituation von Freien und anderen Berufen," MPRA Paper, University Library of Munich, Germany, number 9173, Jul.
• Ira N. Gang & Arindam Das-Gupta, 1998, "Decomposing Revenue Effects of Tax Evasion, Base Broadening and Tax Rate Reduction," Departmental Working Papers, Rutgers University, Department of Economics, number 199506, Jul.
• Hafiz Akhand, 1998, "On income tax functions: an application of robust, regression-based diagnostics to models of conditional means," Applied Economics Letters, Taylor & Francis Journals, volume 5, issue 5, pages 317-320, DOI: 10.1080/758524409.
• European Commission, 1998, "Structures of the taxation systems in the European Union 1970-1996," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 1998, Apr.
• Esther Martínez, 1998, "Las deducciones en el IRPF por gasto sanitario privado: situación actual y posibilidades de reforma," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 307, Jul.
• Esther Martínez, 1998, "Las deducciones en el IRPF por gasto sanitario privado: situación actual y posibilidades de reforma," Working Papers, Research Center on Health and Economics, Department of Economics and Business, Universitat Pompeu Fabra, number 307, Jul.
• Bruce D. Meyer & Dan T. Rosenbaum, 1998, "Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers," JCPR Working Papers, Northwestern University/University of Chicago Joint Center for Poverty Research, number 32, May.
• Orszag, Jonathan Michael & Snower, Dennis J., 1998, "Expanding the welfare system: a proposal for reform," Open Access Publications from Kiel Institute for the World Economy, Kiel Institute for the World Economy, number 2093.
• Gern, Klaus-Jürgen, 1998, "Das Einkommensteuer- und Transfersystem der Bundesrepublik Deutschland: ein Update," Kiel Working Papers, Kiel Institute for the World Economy, number 865.
• Goerke, Laszlo, 1998, "Bismarck versus Beveridge: Flat- and earnings-related unemployment insurance in an efficiency wage framework," Discussion Papers, Series I, University of Konstanz, Department of Economics, number 291.
• James Andreoni & Brian Erard & Jonathan Feinstein, 1998, "Tax Compliance," Journal of Economic Literature, American Economic Association, volume 36, issue 2, pages 818-860, June.
• Thomas Aronsson & Mårten Palme, 1998, "A Decade of Tax and Benefit Reforms in Sweden: Effects on Labour Supply, Welfare and Inequality," Economica, London School of Economics and Political Science, volume 65, issue 257, pages 39-67, February, DOI: 10.1111/1468-0335.00113.
• Thesia I. Garner & Katherine Terrell, 1998, "A Gini decomposition analysis of inequality in the Czech and Slovak Republics during the transition1," The Economics of Transition, The European Bank for Reconstruction and Development, volume 6, issue 1, pages 23-46, May, DOI: 10.1111/j.1468-0351.1998.tb00035.x.
• Padoa Schioppa, Fiorella Kostoris, 1998, "Economic Policy and Reforms in Contemporary Italy," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 1874, Jun.
• Garner, Thesia I & Terrell, Katherine, 1998, "A Gini Decomposition Analysis of Inequality in the Czech and Slovak Republics during the Transition," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 1897, Jun.
• Lars Haagen Pedersen & Nina Smith & Peter Stephensen, 1998, "Wage Formation and Minimum Wage Contracts: Theory and Evidence from Danish Panel Data," DREAM Working Paper Series, Danish Rational Economic Agents Model, DREAM, number 199701, Apr.
• Eduardo Engel & Alexander Galetovic & Claudio Raddatz, 1998, "Taxes and Income Distribution in Chile: Some Unpleasant Redistributive Arithmetic," Documentos de Trabajo, Centro de Economía Aplicada, Universidad de Chile, number 41.
• Graversen, E.K. & Smith, N., 1998, "Labour Supply, Overtime Work and Taxation in Denmark," Papers, Centre for Labour Market and Social Research, Danmark-, number 98-06.
• Denny, K.J., 1998, "Worker's Wages and Payments to Union Officials: A Principal-Agent Model of Trade Unions and Workers," Papers, College Dublin, Department of Political Economy-, number 98/17.
• Agell, J. & Persson, M., 1998, "Tax Arbitrage and Labour Supply," Papers, Stockholm - International Economic Studies, number 647.
• Agell, Jonas & Persson, Mats, 1998, "Tax Arbitrage and Labor Supply," Seminar Papers, Stockholm University, Institute for International Economic Studies, number 647, Aug.
• Mr. Howell H Zee & Mr. Vito Tanzi, 1998, "Taxation and the Household Saving Rate: Evidence from OECD Countries," IMF Working Papers, International Monetary Fund, number 1998/036, Mar.
• Clemens Fuest & Bernd Huber, 1998, "Efficiency wages, employment, and the marginal income-tax rate: A note," Journal of Economics, Springer, volume 68, issue 1, pages 79-84, February, DOI: 10.1007/BF01237465.
• Akira Kajiwara, 1998, "Policy Analysis of Estate Tax Exemption Reform Related to Conservation of Timber Resources in USA," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number 96, Jul.
• Gergely, István, 1998, "Tízéves az adóreform
  [Ten years of the tax reform]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 4, pages 333-351.
• Fuest, Clemens & Huber, Bernd, 1998, "Efficiency wages, employment, and the marginal income-tax rate: A note," Munich Reprints in Economics, University of Munich, Department of Economics, number 20301.

1997

• Ingles, D, 1997, "Low Income Traps for Working Families," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 363.
• BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre, 1997, "Redistribution with unobservable bequests: a case for taxing capital income," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 1997070, Sep.