Research classified by Journal of Economic Literature (JEL) codes

2000

• 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, January.
• 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.

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

• 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.
• 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.

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.
• Beaudry, Paul & Blackorby, 1997, "Taxes and employment subsidies in an optimal redistribution program," CEPREMAP Working Papers (Couverture Orange), CEPREMAP, number 9709.
• Orszag, Mike & Snower, Dennis J., 1997, "Expanding the Welfare System: A Proposal for Reform," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 1674, Jul.
• Campbell, H. F. & Bond, K. A., 1997, "Effective Marginal Tax Rates in Australia," Economic Analysis and Policy, Elsevier, volume 27, issue 2, pages 151-158, September.
• Salvador López, 1997, "Imposición óptima: un panorama introductorio," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 38, issue 02, pages 12-35.
• Emilio Albi, 1997, "El futuro de los sistemas tributarios europeos," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 38, issue 02, pages 56-77.
• José Manuel González Páramo, 1997, "El IRPF en la encrucijada: entre la convergencia europea y la cesión a las comunidades autónomas," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 38, issue 02, pages 98-121.
• Arantza Olalde, 1997, "La distribución de la carga del IRPF en la CAPV," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 38, issue 02, pages 98-121.
• Mercedes Vallejo, 1997, "Un análisis de los diez años de funcionamiento del IVA en España," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 38, issue 02, pages 146-165.
• Ignacio Zubiri, 1997, "La concertación de impuestos tras la revisión del concierto económico entre el estado y la comunidad autónoma del País Vasco," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 38, issue 02, pages 182-189.
• Carlos Monasterio, 1997, "La fiscalidad autonómica," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 38, issue 02, pages 238-253.
• Javier Suárez Pandiello, 1997, "Tendencias de la fiscalidad local en España," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 38, issue 02, pages 254-291.
• Kuismanen, Mika, 1997, "Labour Supply, Unemployment and Income Taxation: An Empirical Application for Finnish Females," Discussion Papers, VATT Institute for Economic Research, number 145.
• De Donder, P & Hindriks, J, 1997, "The Political Economy of Targeting : The Case of Majority Targeting," Papers, Notre-Dame de la Paix, Sciences Economiques et Sociales, number 185.
• Josefsson, A., 1997, "Corrective Taxation of a Consumption Externality in the Presence of an Optimal Non-Linear Income Tax," Papers, Uppsala - Working Paper Series, number 1997-14.
• Blomquist, S. & Newey, W., 1997, "Nonparametric Estimation of Labor Supply Functions Generated by Piece Wise Linear Budget Constraints," Papers, Uppsala - Working Paper Series, number 1997-24.
• Agell, J. & Presson, M., 1997, "Tax Arbitarge and Labor Supply," Papers, Uppsala - Working Paper Series, number 1997-26.
• Björklund, Anders & Palme, Mårten, 1997, "Income Redistribution within the Life Cycle versus between Individuals: Empirical Evidence Using Swedish Panel Data," SSE/EFI Working Paper Series in Economics and Finance, Stockholm School of Economics, number 197, Sep.
• Blomquist, Sören & Newey, Whitney, 1997, "Nonparametric Estimation of Labor Supply Functions Generated by Piece Wise Linear Budget Constraints," Working Paper Series, Uppsala University, Department of Economics, number 1997:24, Sep.
• Agell, Jonas & Persson, Mats, 1997, "Tax Arbitrage and Labor Supply," Working Paper Series, Uppsala University, Department of Economics, number 1997:26, Nov.
• Judith Freedman & Emma Chamberlain, 1997, "Horizontal equity and the taxation of employed and self-employed workers," Fiscal Studies, Institute for Fiscal Studies, volume 18, issue 1, pages 87-118, February.
• Julian McCrae, 1997, "Simplifying the formal structure of UK income tax," Fiscal Studies, Institute for Fiscal Studies, volume 18, issue 3, pages 319-334, August.
• Robert Walker & Michael Wiseman, 1997, "The possibility of a British earned income tax credit," Fiscal Studies, Institute for Fiscal Studies, volume 18, issue 4, pages 401-425, November.
• Andreas Haufler & Søren Nielsen, 1997, "Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation," Journal of Economics, Springer, volume 66, issue 1, pages 43-69, February, DOI: 10.1007/BF01231467.
• Thomas VON UNGERN-STERNBERG, 1997, "L'assurance immobiliere en France : une comparaison avec la Suisse," Cahiers de Recherches Economiques du Département d'économie, Université de Lausanne, Faculté des HEC, Département d’économie, number 9702, Apr.
• Thomas VON UNGERN-STERNBERG, 1997, "Gebäudeversicherung in Frankreich : Ein Vergleich mit der Schweiz," Cahiers de Recherches Economiques du Département d'économie, Université de Lausanne, Faculté des HEC, Département d’économie, number 9703, Apr.
• Haufler, Andreas & Nielsen, Søren Bo, 1997, "Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation," Munich Reprints in Economics, University of Munich, Department of Economics, number 20405.
• John Burbidge & Deborah Fretz & Michael R. Veall, 1997, "The Effect of RRSPs on Savings in Canada," Independence and Economic Security of the Older Population Research Papers, McMaster University, number 14, May.
• Creedy, J, 1997, "Income Taxation and the Accounting Period : A Simulation Analysis," Department of Economics - Working Papers Series, The University of Melbourne, number 556.
• Creedy, J, 1997, "The Distributional Effects of Indirect Tax Reform and Inflation in New Zealand," Department of Economics - Working Papers Series, The University of Melbourne, number 557.
• Creedy, J., 1997, "Evaluating Income Tax Changes and the Choice of Income Measures," Department of Economics - Working Papers Series, The University of Melbourne, number 577.
• Creedy, J., 1997, "Measuring Welfare Changes and the Excess Burden of Taxation," Department of Economics - Working Papers Series, The University of Melbourne, number 587.
• Donald Bruce & Douglas Holtz-Eakin, 1997, "Apocalypse Now? Fundamental Tax Reform and Residential Housing Values," NBER Working Papers, National Bureau of Economic Research, Inc, number 6282, Nov.
• Austan Goolsbee, 1997, "What Happens When You Tax the Rich? Evidence from Executive Compensation," NBER Working Papers, National Bureau of Economic Research, Inc, number 6333, Dec.
• James Poterba, 1997, "The Estate Tax and After-Tax Investment Returns," NBER Working Papers, National Bureau of Economic Research, Inc, number 6337, Dec.
• Caminada, Koen & Goudswaard, Kees, 1997, "Distributional effects of a flat tax: An empirical analysis for the Netherlands," MPRA Paper, University Library of Munich, Germany, number 20184.
• Kpmg, 1997, "A study of the VAT regime and competition in the field of passenger transport," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0003, Nov.
• Jan Hanousek & Zeda Tuma, 1997, "Test of Permanent Income Hypothesis on Czech Voucher Privatization," William Davidson Institute Working Papers Series, William Davidson Institute at the University of Michigan, number 75, Jan.
• Homburg, Stefan, 1997, "Soll die klassische Einkommensteuer wiederbelebt werden?," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 107-114.
• Goerke, Laszlo, 1997, "Taxes in an efficiency wage economy," Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy", number 335.
• Goerke, Laszlo, 1997, "Taxes in an open shop trade union model," Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy", number 346.

1996

• Altshuler, Rosanne & Schwartz, Amy Ellen, 1996, "On the Progressivity of the Child Care Tax Credit: Snapshot Versus Time-Exposure Incidence," National Tax Journal, National Tax Association;National Tax Journal, volume 49, issue 1, pages 55-71, March, DOI: 10.1086/NTJ41789185.
• Cebula, Richard, 1996, "An Empirical Analysis of the Impact of Government Tax and Auditing Policies on the Size of the Underground Economy: The Case of the United States, 1973-94," MPRA Paper, University Library of Munich, Germany, number 49810, Jan.
• de Kam, C. A. & de Haan, J. & Giles, C. & Manresa, A. & Berenguer, E. & Calonge, S. & Merz, J. & Venkatarama, K., 1996, "The distribution of effective tax burdens in four EU countries," MPRA Paper, University Library of Munich, Germany, number 7144, Nov.
• de Kam, C. A. & de Haan, J. & Giles, C. & Manresa, A. & Berenguer, E. & Calonge, S., 1996, "Who pays the taxes?," MPRA Paper, University Library of Munich, Germany, number 7146, Jul.
• Rosanne Altshuler & Amy Ellen Schwartz, 1996, "On the Progressivity of the Child Care Tax Credit: Snapshot versus Time-Exposure Incidence," Departmental Working Papers, Rutgers University, Department of Economics, number 199416, Sep.
• Arthur Andersen, 1996, "Study on the application of Value Added Tax to the property sector," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0001.
• Ernst Young, 1996, "Value Added-Tax: a study of methods of Taxing Financial and Insurance Services," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0002.
• Sophia Delipalla & Harry Papapanagos, 1996, "The Distributional Superiority of Tax Credits," Studies in Economics, School of Economics, University of Kent, number 9608, Mar.
• Michael Keen & Harry Papapanagos & Anthony Shorrocks, 1996, "Progressivity Effects of Structural Income Tax Reforms," Studies in Economics, School of Economics, University of Kent, number 9612, Aug.
• Haufler, Andreas & Nielsen, Søren Bo, 1996, "Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation," Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy", number 313.
• Andreoni, J. & Erard, B. & Feinstein, J., 1996, "Tax Compliance," Working papers, Wisconsin Madison - Social Systems, number 9610.