Research classified by Journal of Economic Literature (JEL) codes

1992

• Pawan K. Aggarwal, 1992, "Analysing Progressivity of Personal Income Taxes: A Case Study of India," Indian Economic Review, Department of Economics, Delhi School of Economics, volume 27, issue 2, pages 155-181, July.
• Feenberg, D.R. & Poterba, J.M., 1992, "Income Inequality and the Incomes of Very High Income Taxpayers: Evidence from Tax Returns," Working papers, Massachusetts Institute of Technology (MIT), Department of Economics, number 92-16.

1991

• Gerald E. Auten & Joseph J. Cordes, 1991, "Policy Watch: Cutting Capital Gains Taxes," Journal of Economic Perspectives, American Economic Association, volume 5, issue 1, pages 181-192, Winter.
• Nielsen, Soren Bo & Sorensen, Peter Birch, 1991, "Capital income taxation in a growing open economy," European Economic Review, Elsevier, volume 35, issue 1, pages 179-197, January.
• Glenn Jenkins & JAMES OWENS & IAN ROXAN, 1991, "Income Tax Reform For Zambia: Administration And Policy," Development Discussion Papers, JDI Executive Programs, number 1991-01, May.

1990

• Grady, Patrick, 1990, "The Distributional Impact of the Federal Tax and Transfer Changes Introduced Since 1984," MPRA Paper, University Library of Munich, Germany, number 24145, Mar.
• Kristin F. Butcher, 1990, "Black Immigrants to the United States: A Comparison with Native Blacks and Other Immigrants," Working Papers, Princeton University, Department of Economics, Industrial Relations Section., number 648, Aug.
• Saul D. Hoffman & Laurence S. Seidman, 1990, "The Earned Income Tax Credit," Books from Upjohn Press, W.E. Upjohn Institute for Employment Research, number eitc, ISBN: ARRAY(0x748ecf08).

1989

• Bernando Barona, 1989, "La Reforma Tributaria de 1986 y la estrategia financiera de la empresas en Colombia. ¿Puede el endeudamiento, después de todo, ser conveniente?," Coyuntura Económica, Fedesarrollo, volume 19, issue 1, pages 227-241.
• Søren Bo Nielsen & Peter Birch Sørensen, 1989, "Capital Income Taxation in a Growing Open Economy," Discussion Papers, University of Copenhagen. Department of Economics, number 89-14, Jul.

1988

• Guillermo Perry, 1988, "La tributación de las empresas y los ingresos de capital en Colombia," Coyuntura Económica, Fedesarrollo, volume 18, issue 4, pages 83-92.
• Bob Hamilton & Chun-Yan Kuo & Satya Poddar, 1988, "Considerations for the Tax Mix," Development Discussion Papers, JDI Executive Programs, number 1988-07, Jun.

1985

• Cebula, Richard, 1985, "Was Proposition 4 Really a Tax Reduction Mirage? A Correction and Reinterpretation of Earlier Findings," MPRA Paper, University Library of Munich, Germany, number 53119, Oct.
• Al-Jarhi, Mabid, 1985, "Towards an Islamic Macro Model of Distribution: A Comparative Approach," MPRA Paper, University Library of Munich, Germany, number 66718, revised 1985.

1984

• Grady, Patrick, 1984, "Indexation and the Taxation of Business and Investment Income," MPRA Paper, University Library of Munich, Germany, number 21899, Dec.
• Soliman, Ibrahim & Shapouri, Shahla, 1984, "The Impact Of Wheat Price Policy Change On Nutritional Status In Egypt," Staff Reports, United States Department of Agriculture, Economic Research Service, number 276793, Feb, DOI: 10.22004/ag.econ.276793.
• Carlos A. Longo, 1984, "Notas sobre a evolução da carga tributária," Brazilian Journal of Political Economy, FGV EAESP, volume 4, issue 4, pages 435-445, October, DOI: 10.1590/0101-31571984-4124.

1983

• Soliman, Ibrahim & Shapouri, Shahla, 1983, "The Impacts of Wheat Price Policy change on Nutritional Status in Egypt," MPRA Paper, University Library of Munich, Germany, number 32395, Nov, revised 15 Feb 1984.

1981

• Richard J. Cebula & Linda Chevlin, 1981, "Proposition 4, Tax Reduction Mirage: An Exploratory Note on Its Potential Spending and Tax Impacts," American Journal of Economics and Sociology, Wiley Blackwell, volume 40, issue 4, pages 343-348, October, DOI: 10.1111/j.1536-7150.1981.tb01650.x.

1980

• Cebula, Richard & Chevlin, Linda, 1980, "Proposition 4, Tax Reduction Mirage: An Exploratory Note on Its Potential Spending and Tax Impacts," MPRA Paper, University Library of Munich, Germany, number 53756, Jan.

1977

• Richard J. Cebula, 1977, "A Note on Equal Proportional Sacrifice," The American Economist, Sage Publications, volume 21, issue 1, pages 72-72, March, DOI: 10.1177/056943457702100115.
• Patrick Grady & Donald R. Stephenson, 1977, "Some Macroeconomic Effects of Tax Reform and Indexing," Canadian Journal of Economics, Canadian Economics Association, volume 10, issue 3, pages 378-392, August.

1976

• Richard Cebula, 1976, "Local government policies and migration: Reply and extension," Public Choice, Springer, volume 25, issue 1, pages 65-67, March, DOI: 10.1007/BF01726332.
• Cebula, Richard, 1976, "A Note on Equal Proportional Sacrifice," MPRA Paper, University Library of Munich, Germany, number 52027, Mar.

1975

• Grady, Patrick & Stephenson, Donald R., 1975, "Some Macroeconomic Effects of Tax Reform and Indexing," MPRA Paper, University Library of Munich, Germany, number 31927, Jun.
• Cebula, Richard, 1975, "Local Government Policies and Migration: Reply and Extension," MPRA Paper, University Library of Munich, Germany, number 51583, Mar.

1973

• Cebula, Richard, 1973, "Interstate Migration and the Tiebout Hypothesis: An Analysis According to Race, Sex, and Age," MPRA Paper, University Library of Munich, Germany, number 49827, Nov, revised 01 Feb 1974.
• Cebula, Richard & Curran, Christopher, 1973, "Determinants of Migration to Central Cities: A Comment," MPRA Paper, University Library of Munich, Germany, number 50994, Aug.
• Cebula, Richard & Gatons, Paul, 1973, "Potential Theft as an Indirect Tax," MPRA Paper, University Library of Munich, Germany, number 51563, Jan.

0

• Osaid Alshamleh & Glenn P. Jenkins & Mikhail Miklyaev, , "The Estimation Of Excise Tax Revenues And Their Incidence Across The Households In Ethiopia," Development Discussion Papers, JDI Executive Programs, number 2025-06.
• Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris T., 2025, "Optimal taxation with multiple incomes and types," Theoretical Economics, Econometric Society, volume 20, issue 2, May.
• Kevin Spiritus & Etienne Lehmann & Sander Renes, , "Optimal Taxation with Multiple Incomes and Types," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 22-000/IVI.
• Coşkun Karaca & Gamze Çimen, 0, "The Distribution of Tax Burden in Türkiye: An Analysıs of Effective Tax Rates for the 1998–2023 Period," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, volume 0, issue 0, pages 1-25.
• Jeffrey R. Brown & Olivia S. Mitchell & James M. Poterba & Mark J. Warshawsky, , "Taxing Retirement Income: Nonqualified Annuities and Distributions from Qualified Accounts," Pension Research Council Working Papers, Wharton School Pension Research Council, University of Pennsylvania, number 99-3.
• N. Eissa & H. W. Hoynes, , "The Earned Income Tax Credit and the Labor Supply of Married Couples," Institute for Research on Poverty Discussion Papers, University of Wisconsin Institute for Research on Poverty, number 1194-99.
• Arulampalam. Wiji & Papini, Andrea, 2018, "Tax Progressivity and Self-Employment Dynamics," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1169.
• Udo Ebert & Peter J Lambert, , "Horizontal Equity and Progession when Equivalence Scales are not Constant," Discussion Papers, Department of Economics, University of York, number 02/02.
• Jang-Ting Guo & Alan Krause, , "Dynamic Nonlinear Income Taxation with Quasi-Hyperbolic Discounting and No Commitment," Discussion Papers, Department of Economics, University of York, number 11/16.
• Baneng Naape, 2023, "Tax Knowledge, Tax Complexity and Tax Compliance in South Africa," Finance, Accounting and Business Analysis, Academic Publishing UNWE, volume 5, issue 1, pages 14-27, June.
• Fernando Di Nicola & Melisso Boschi & Giorgio Mongelli, 2018, "Effective marginal and average tax rates in the 2017 Italian tax-benefit system," Working Papers, Ministry of Economy and Finance, Department of Finance, number wp2018-1, Jan.
• Paolo Di Caro, 2018, "Redistribution in real-world PIT: Evidence from Italian tax records," Working Papers, Ministry of Economy and Finance, Department of Finance, number wp2018-2, Jan.
• David López-Rodríguez & Cristina García Ciria, 2018, "Estructura impositiva de España en el contexto de la Unión Europea," Occasional Papers, Banco de España, number 1810, Dec.
• Carlos Medina & Leonardo Morales, 2006, "Stratification and Public Utility Services in Colombia: Subsidies to Households or Distortions on Housing Prices?," Borradores de Economia, Banco de la Republica de Colombia, number 422, Dec, DOI: 10.32468/be.422.
• Carlos Medina & Leonardo Fabio Morales, 2007, "Demanda por Servicios Públicos Domiciliarios en Colombia y Subsidios: Implicaciones sobre el Bienestar," Borradores de Economia, Banco de la Republica de Colombia, number 467, Nov, DOI: 10.32468/be.467.
• Tomas Micko, 2025, "Odhady danovych a odvodovych elasticit," Working Papers, Council for Budget Responsibility, number Working Paper No. 1/2025, Jun.
• Alex Laurin, 2016, "Job One is Jobs: Job One is Jobs: Workers Need Better Policy Support and Stronger Skills," e-briefs, C.D. Howe Institute, number 228, Feb.
• Alexandre Laurin, 2018, "Unhappy Returns: A Preliminary Estimate of Taxpayers Responsiveness to the 2016 Top Tax Rate Hike," e-briefs, C.D. Howe Institute, number 283, Sep.
• Advani, Arun & Burgherr, David & Summers, Andy, , "Taxation and Migration by the Super-Rich," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 630.
• Boadway, R. & Marchand, M. & Pestieau, P., 1994, "Towards a theory of the direct-indirect tax mix," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 1110, Jan, DOI: 10.1016/0047-2727(94)90081-7.
• BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre, 2000, "Redistribution with unobservable bequests: a case for taxing capital income," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 1457, Jan, DOI: 10.1111/1467-9442.00198.
• MORENO-TERNERO, Juan D., 2011, "Voting over piece-wise linear tax methods," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2298, Jan, DOI: 10.1016/j.jmateco.2010.11.002.
• John Bailey Jones & Yue Li, 2017, "The Effects of Collecting Income Taxes on Social Security Benefits," CINCH Working Paper Series, Universitaet Duisburg-Essen, Competent in Competition and Health, number 1706, Jun, revised Jun 2017.
• Alari PAULUS & Andreas PEICHL, 2008, "Effects of Flat Tax Reforms in Western Europe on Equity and Efficiency," EcoMod2008, EcoMod, number 23800105, Jul.
• Alfonso ARPAIA & Giuseppe CARONE, 2010, "Do Labour Taxes (and their Composition) Affect Wages in the Short and the Long Run?," EcoMod2004, EcoMod, number 330600010, Jan.
• Laurence Jacquet & Etienne Lehmann, , "Production Regulation Principles and Tax Reforms," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2025-03.
• Miguel Angel López García, , "Vivienda, Reforma Impositiva Y Coste En Bienestar," Working Papers, Instituto de Estudios Fiscales, number 23-03.
• Miguel Ángel López García, , "La Vivienda Y La Reforma Fiscal De 1998: Un Ejercicio De Simulación(*)," Working Papers, Instituto de Estudios Fiscales, number 7-04 Classification-JEL :.
• Félix Domínguez Barrero & Julio López Laborda, , "Planificación Fiscal Con El Impuesto Dual Sobre La Renta," Working Papers, Instituto de Estudios Fiscales, number 26-05 Classification-JEL .
• Jorge Onrubia Fernández(1) & María del Carmen Rodado Ruiz(2) & Santiago Díaz de Sarralde(3) & César Pérez López(4), , "Progresividad Y Redistribución A Través Del Irpf Español: Un Análisis De Bienestar Social Para El Periodo 1982-1998," Working Papers, Instituto de Estudios Fiscales, number 23-06 Classification-JEL .
• Bertil Holmlund, , "Labor Taxation in Search Equilibrium with Home Production," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 00-05.
• Christian Keuschnigg & Søren Bo Nielsen, , "Tax Policy, Venture Capital, and Entrepreneurship," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 00-18.
• David Bradford, , "Consumption Taxes: Some Fundamental Transition Issues," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 95-15.
• Andreas Haufler & Søren Bo Nielsen, , "Dynamic Effects of an Anticipated Switch from Destination- to Origin-Based Commodity Taxation," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 96-16.
• Kazuki Onji & Masanori Orihara, 2016, "Taxes, stock ownership, and payout policy: Evidence from a 2011 tax reform in Japan," Discussion papers, Policy Research Institute, Ministry of Finance Japan, number ron278, Apr.
• Taro Ohno & Junpei Sakamaki & Author-Name:Daizo Kojima, 2021, "Effects of Deductions on the Tax Burden Reduction and the Redistribution of the Income and Resident Taxes," Discussion papers, Policy Research Institute, Ministry of Finance Japan, number ron338, May.
• Georg Schneider & Frank Stähler & Georg U. Thunecke, 2023, "The (Non-)Neutrality of Value-Added Taxation," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2023-20, Sep.

None

• Holmlund Bertil & Söderström Martin, 2011, "Estimating Dynamic Income Responses to Tax Reform," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 11, issue 1, pages 1-38, November, DOI: 10.2202/1935-1682.2891.
• Siniver Erez & Yaniv Gideon, 2012, "All-You-Can-Eat Buffet: Entry Price, the Fat Tax and Meal Cessation," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 12, issue 1, pages 1-21, April, DOI: 10.1515/1935-1682.3161.
• Brunner Johann K. & Pech Susanne, 2012, "Optimal Taxation of Wealth Transfers When Bequests are Motivated by Joy of Giving," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 12, issue 1, pages 1-22, March, DOI: 10.1515/1935-1682.3070.
• Hamermesh Daniel S. & Slemrod Joel B, 2008, "The Economics of Workaholism: We Should Not Have Worked on This Paper," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 8, issue 1, pages 1-30, January, DOI: 10.2202/1935-1682.1793.
• Kaplow Louis, 2008, "Optimal Policy with Heterogeneous Preferences," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 8, issue 1, pages 1-30, September, DOI: 10.2202/1935-1682.1947.
• Fitzpatrick Maria D, 2008, "Starting School at Four: The Effect of Universal Pre-Kindergarten on Children's Academic Achievement," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 8, issue 1, pages 1-40, November, DOI: 10.2202/1935-1682.1897.
• Taber Christopher, 2002, "Tax Reform and Human Capital Accumulation: Evidence from an Empirical General Equilibrium Model of Skill Formation," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 2, issue 1, pages 1-38, October, DOI: 10.2202/1538-0637.1048.
• Eiler John R & Hrung Warren B., 2003, "Federal Tax Benefits for Child Care: Progressivity Over Time, EGTRRA, and the Alternative Minimum Tax," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 3, issue 1, pages 1-14, November, DOI: 10.2202/1538-0653.1191.
• Leigh Andrew, 2012, "How Much Did the 2009 Australian Fiscal Stimulus Boost Demand? Evidence from Household-Reported Spending Effects," The B.E. Journal of Macroeconomics, De Gruyter, volume 12, issue 1, pages 1-24, March, DOI: 10.1515/1935-1690.2035.
• Day Creina, 2004, "The Dynamics of Fertility and Growth: Baby Boom, Bust and Bounce-Back," The B.E. Journal of Macroeconomics, De Gruyter, volume 4, issue 1, pages 1-34, November, DOI: 10.2202/1534-5998.1167.
• Müller, Kai-Uwe & Steiner, Viktor, 2011, "Beschäftigungswirkungen von Lohnsubventionen und Mindestlöhnen : zur Reform des Niedriglohnsektors in Deutschland (Employment effects of wage subsidies and minimum wages : the reform of the low-wage l," Zeitschrift für ArbeitsmarktForschung - Journal for Labour Market Research, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], volume 44, issue 1/2, pages 181-195.
• Schlicht, Ekkehart, None, "Job Rents in a Stylized Labor Market," Chapters in Economics, University of Munich, Department of Economics.
• Matteo Bobba & Tim Ederer & Gianmarco Leon-Ciliotta & Christopher A. Neilson & Marco Nieddu, 2021, "Teacher Compensation and Structural Inequality: Evidence from Centralized Teacher School Choice in Peru," Working Papers, Princeton University, Department of Economics, Industrial Relations Section., number 648, Mar.
• Christian vom Lehn & Eric Fisher & Aspen Gorry, 2018, "Male Labor Supply and Generational Fiscal Policy," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 28, pages 121-149, April, DOI: 10.1016/j.red.2017.08.006.
• Salvador Ortigueira & Nawid Siassi, 2022, "The U.S. Tax-Transfer System and Low-Income Households: Savings, Labor Supply, and Household Formation," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 44, pages 184-210, April, DOI: 10.1016/j.red.2021.02.010.
• Estelle Dauchy & Francisco Navarro-Sanchez & Nathan Seegert, 2021, "Taxation and Inequality: Active and Passive Channels," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 42, pages 156-177, October, DOI: 10.1016/j.red.2020.10.004.
• Min Dai & Yipeng Jiang & Hong Liu & Jing Xu, 2023, "A Rational Theory for Disposition Effects," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 47, pages 131-157, January, DOI: 10.1016/j.red.2021.11.003.
• John Bailey Jones & Yue Li, 2023, "Social Security Reform with Heterogeneous Mortality," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 48, pages 320-344, April, DOI: 10.1016/j.red.2022.06.003.
• R. Nahuis & H.M. de Groot, 2003, "Rising Skills Premia. You ain't seen nothing yet," Working Papers, Utrecht School of Economics, number 03-02.
• Bas van Groezen & L. Meijdam, 2009, "At whose service? Subsidizing services and the skill premium," Working Papers, Utrecht School of Economics, number 09-30, Nov.
• Carol Osler & Thang Nguyen & Tanseli Savaser, 2011, "Asymmetric Information and the Foreign-Exchange Trades of Global Custody Banks," Department of Economics Working Papers, Department of Economics, Williams College, number 2011-09, Jun.