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Research classified by Journal of Economic Literature (JEL) codes


Top JEL
/ H: Public Economics
/ / H2: Taxation, Subsidies, and Revenue
/ / / H24: Personal Income and Other Nonbusiness Taxes and Subsidies
This topic is covered by the following reading lists:
  1. European Public Finance (ECON-O-403)

Most recent items first, undated at the end.
  • 2024 High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk
    by Fabian Kindermann & Dirk Krueger

  • 2016 A Data-Driven Procedure to Determine the Bunching Window - An Application to the Netherlands
    by Nicole Bosch & Vincent Dekker & Kristina Strohmaier

  • 2016 The Lifecycle of the 47%
    by Don Fullerton & Nirupama Rao

  • 2016 Do savings increase in response to salient information about retirement and expected pensions?
    by Dolls, Mathias & Doerrenberg, Philipp & Peichl, Andreas & Stichnoth, Holger

  • 2016 Philanthropy in a secular society
    by Bittschi, Benjamin & Borgloh, Sarah & Wigger, Berthold U.

  • 2016 Bracket creeps: Bane or boon for the stability of numerical budget rules?
    by Altemeyer-Bartscher, Martin & Zeddies, Götz

  • 2016 A data-driven procedure to determine the bunching window: An application to the Netherlands
    by Dekker, Vincent & Strohmaier, Kristina & Bosch, Nicole

  • 2016 Productivity, Taxation and Evasion: A Quantitative Exploration of the Determinants of the Informal Economy
    by Di Nola, Alessandro & Kocharkov, Georgi & Vasilev, Aleksandar

  • 2016 Financial transaction taxes: Announcement effects, short-run effects, and long-run effects
    by Eichfelder, Sebastian & Lau, Mona

  • 2016 Investor taxation, firm heterogeneity and capital structure choice
    by Haring, Magdalena & Niemann, Rainer & Rünger, Silke

  • 2016 Relevanz der deutschen Zinsschranke für Personenunternehmen: Eine dynamische Analyse der Betroffenheit
    by Alberternst, Stephan

  • 2016 Interest barrier and capital structure response
    by Alberternst, Stephan & Sureth-Sloane, Caren

  • 2016 Arbitrage and nonlinear tax scales
    by Becker, Marcus & Löffler, Andreas

  • 2016 Do healthcare tax credits help poor healthy individuals on low incomes?
    by Cinzia Di Novi & Anna Marenzi & Dino Rizzi

  • 2016 Implications of Fiscal Policy for Housing Tenure Decisions
    by Anastasia Girshina

  • 2016 Volatile Top Income Shares in Switzerland? Reassessing the Evolution Between 1981 and 2010
    by Foellmi, Reto & Martinez, Isabel Z.

  • 2016 Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland
    by Martinez, Isabel Z.

  • 2016 Do Tax Credits Increase Charitable Giving? Evidence from Arizona and Iowa
    by Daniel Teles

  • 2016 Gender and Redistribution: Experimental Evidence
    by Thomas Buser & Louis Putterman & Joël van der Weele

  • 2016 Prefilled Income Tax Returns and Tax Compliance: Evidence from a Natural Experiment
    by Kotakorpi Kaisa & Laamanen Jani-Petri

  • 2016 Problematic response margins in the estimation of the elasticity of taxable income
    by Kristoffer Berg & Thor O. Thoresen

  • 2016 Tax burden inequality of population in Georgia and conceptual – methodological problems of evaluation
    by Tamar Kbiladze & David Kbiladze

  • 2016 Study to Quantify and Analyse the VAT Gap in the EU Member States: 2016 Final Report
    by Grzegorz Poniatowski & Mikhail Bonch-Osmolovskiy & Misha Belkindas

  • 2016 Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent
    by Harry Grubert & Rosanne Altshuler

  • 2016 Taking the High Road? Compliance with Commuter Tax Allowances and the Role of Evasion Spillovers
    by Paetzold, Jörg & Winner, Hannes

  • 2016 Reforming student financial aid – estimates from a structural model
    by Karhunen, Hannu & Määttänen, Niku & Uusitalo, Roope

  • 2016 Dividend taxation of non-listed companies, resource allocation and productivity
    by Määttänen, Niku & Ropponen, Olli

  • 2016 Estimating the Elasticity of Taxable Income: Evidence from Top Japanese Taxpayers
    by Miyazaki, Takeshi & Ishida, Ryo

  • 2016 Infrastructure Development vs Direct Cash Transfer: A General Equilibrium Comparison
    by Marjit, Sugata & Mandal, Biswajit & Chatterjee, Tonmoy

  • 2016 Policies to promote access to good-quality affordable housing in OECD countries
    by Angelica Salvi del Pero & Willem Adema & Valeria Ferraro & Valérie Frey

  • 2016 Housing policy in Chile: A case study on two housing programmes for low-income households
    by Angelica Salvi del Pero

  • 2016 Bringing all Chileans on board
    by Eduardo Olaberría

  • 2016 A Distribution-Neutral Perspective On Tax Expenditure Limitations
    by Louis Kaplow

  • 2016 Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence from 2010
    by Robert Gordon & David Joulfaian & James M. Poterba

  • 2016 Do Savings Increase in Response to Salient Information about Retirement and Expected Pensions?
    by Mathias Dolls & Philipp Doerrenberg & Andreas Peichl & Holger Stichnoth

  • 2016 Inter Vivos Transfers of Ownership in Family Firms
    by James R. Hines Jr. & Niklas Potrafke & Marina Riem & Christoph Schinke

  • 2016 Revenue and Incentive Effects of Basis Step-Up at Death: Lessons from the 2010 "Voluntary" Estate Tax Regime
    by Robert Gordon & David Joulfaian & James Poterba

  • 2016 Tax Policy Toward Low-Income Families
    by Hilary Hoynes & Jesse Rothstein

  • 2016 Optimal Nonlinear Taxation: The Dual Approach
    by Aart Gerritsen

  • 2016 Effizienz oder Gerechtigkeit? Ungleiche Einkommen, ungleiche Vermögen und die Theorie der optimalen Besteuerung
    by Felix Bierbrauer

  • 2016 Anti-poverty Income Transfers in the U.S.: A Framework for the Evaluation of Policy Reforms
    by Salvador Ortigueira & Nawid Siassi

  • 2016 Optimal Income Taxation for the Alleviation of Working-Poverty When Domestic Work is Rewarded
    by Xi CHEN & Ioana SALAGEAN & Benteng ZOU

  • 2016 Turning Out for Redistribution: The Effect of Voter Turnout on Top Marginal Tax Rates
    by Sabet, Navid

  • 2016 Inheritance Flows in Switzerland, 1911-2011
    by Marius Brulhart & Didier Dupertuis & Elodie Moreau

  • 2016 Current Status of the Local Income Tax in New York City
    by Tatsuhiko Tani

  • 2016 Ist eine Glättung des Mittelstandsbauchs finanzierbar? Eine Mikrosimulationsstudie
    by Pestel, Nico & Schnabel, Reinhold & Siegloch, Sebastian & Sommer, Eric & Spermann, Alexander

  • 2016 Evaluating the Impact of the Post-2008 Employment Subsidy Program in Turkey
    by Balkan, Binnur & Baskaya, Yusuf Soner & Tumen, Semih

  • 2016 Inheritance and Wealth Inequality: Evidence from Population Registers
    by Elinder, Mikael & Erixson, Oscar & Waldenström, Daniel

  • 2016 Does Financial Deregulation Boost Top Incomes? Evidence from the Big Bang
    by Tanndal, Julia & Waldenström, Daniel

  • 2016 How Inheritance Affects the Real Estate Market in an Aging Economy : Evidence from Transaction and Registry Data
    by Mizuta, Takeshi & Shimizu, Chihiro & Uesugi, Iichiro

  • 2016 Tax Reforms, Redistribution and Population Aging : Evidence from Japan
    by Miyazaki, Takeshi & Kitamura, Yukinobu & Ohno, Taro

  • 2016 Does Financial Deregulation Boost Top Incomes? Evidence from the Big Bang
    by Tanndal, Julia & Waldenström, Daniel

  • 2016 Optimal Taxation with Endogenous Return to Capital
    by Kristjánsson, Arnaldur Sölvi

  • 2016 Inheritance and Wealth Inequality: Evidence from Population Registers
    by Elinder, Mikael & Erixson, Oxcar & Waldenström, Daniel

  • 2016 Does Financial Deregulation Boost Top Incomes? Evidence from the Big Bang
    by Tanndal, Julia & Waldenström, Daniel

  • 2016 The antipoverty performance of universal and means-tested benefits with costly take-up
    by Alari Paulus

  • 2016 The end of cheap talk about poverty reduction: the cost of closing the poverty gap while maintaining work incentives
    by Diego Collado & Bea Cantillon & Karel Van den Bosch & Tim Goedemé & Dieter Vandelannoote

  • 2016 The growth and variability of local taxes: An application to the Italian regions
    by Raffaele Lagravinese & Paolo Liberati & Agnese Sacchi

  • 2016 La finanza pubblica nel pensiero di De Viti De Marco
    by Ruggero Paladini

  • 2016 Marginal deadweight loss when the income tax is nonlinear
    by Blomquist, S. & Simula, L.

  • 2016 Working Paper 04-16 - La modélisation de l’impôt des personnes physiques dans les modèles macroéconomiques de court et moyen terme du BFP - Adaptation des modèles suite à la 6e réforme de l’État et au SEC2010
    by Vincent Frogneux & Michel Saintrain

  • 2016 Working Paper 03-16 - The fiscal treatment of company cars in Belgium: effects on car demand, travel behaviour and external costs
    by Benoît Laine & Alex Van Steenbergen

  • 2016 The taxable income elasticity: a structural differencing approach
    by Kumar, Anil & Liang, Che-Yung

  • 2016 Proxy SVARs: Asymptotic Theory, Bootstrap Inference, and the Effects of Income Tax Changes in the United States
    by Lunsford, Kurt Graden & Jentsch, Carsen

  • 2016 A Note on the Effects of Income-Splitting under Dual Income Tax
    by Seppo Kari & Olli Ropponen

  • 2016 Prélèvement à la source de l'impot sur le revenu et année de transition : quel impact pour les finances publiques et l'équité fiscale ?
    by Gilles Le Garrec & Vincent Touzé

  • 2016 Political Economy of Tax Reforms – Workshop proceedings
    by Savina Princen

  • 2016 Erbschaftsteuer, Vermögensteuer oder Kapitaleinkommensteuer: Wie sollen hohe Vermögen stärker besteuert werden?
    by Stefan Bach

  • 2016 Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway
    by Alstadsaeter, Annette & Jacob, Martin & Kopczuk, Wojciech & Telle, Kjetil

  • 2016 Taxing Wealth: Evidence from Switzerland
    by Brülhart, Marius & Gruber, Jonathan & Krapf, Matthias & Schmidheiny, Kurt

  • 2016 Inheritance and wealth inequality: Evidence from population registers
    by Elinder, Mikael & Erixson, Oscar & Waldenström, Daniel

  • 2016 Does Financial Deregulation Boost Top Incomes? Evidence from the Big Bang
    by Tanndal, Julia & Waldenström, Daniel

  • 2016 Tax bunching by owners of small corporations
    by Leon Bettendorf & Arjan Lejour & Maarten van 't Riet

  • 2016 Positive Discrimination, Stereotyping and Segregation
    by Francesco Bogliacino & Laura Jiménez & Daniel Reyes

  • 2016 The Impact of Taxes on Income Mobility
    by Mario Alloza

  • 2016 Investor Taxation, Firm Heterogeneity and Capital Structure Choice
    by Magdalena Haring & Rainer Niemann & Silke Rünger

  • 2016 Taxation of Pensions in Portugal: Is there a Rationale for a Semi-Dual Income Tax System?
    by Jorge Miguel Bravo

  • 2016 Inter Vivos Transfers of Ownership in Family Firms
    by James R. Hines Jr. & Niklas Potrafke & Marina Riem & Christoph Schinke

  • 2016 Optimal Taxation, Income Inequality and the Household
    by Patricia Apps & Ray Rees

  • 2016 Taxing Pensions of an Internationally Mobile Labor Force: Portability Issues and Taxation Options
    by Robert Holzmann

  • 2016 The Taxation of Internationally Portable Pensions: Fiscal Issues and Policy Options
    by Bernd Genser & Robert Holzmann

  • 2016 Improving the Validity of Microsimulation Results: Lessons from Slovakia
    by Zuzana Siebertova & Norbert Svarda & Jana Valachyova

  • 2016 The Political Economy of Taxation: Power, Structure, Redistribution
    by Stanley L. Winer

  • 2016 Ungleichheit und Umverteilung über das Steuersystem. Eine Analyse der Verteilungseffekte von direkten Steuern und steuerlichen Abzügen mit Steuerdaten des Kantons Aargau (2001-2011)
    by Oliver Hümbelin

  • 2016 Women at work: the impact of welfare and fiscal policies in a dynamic labor supply model
    by Maria Rosaria Marino & Marzia Romanelli & Martino Tasso

  • 2016 Beyond the austerity dispute: new priorities for fiscal policy
    by Luca Agnello & Nikola Altiparmakov & Michal Andrle & Maria Grazia Attinasi & Jan Babecký & Salvador Barrios & John Bluedorn & Vladimir Borgy & Othman Bouabdallah & Andries Brandsma & Adi Brender & Vítor Castro & Cristina Checherita-Westphal & Jerome Creel & Jasper De Jong & Luiz de Mello & Francesco Di Comite & Olga Diukanova & Luc Eyraud & Serena Fatica & Marien Ferdinandusse & Davide Fiaschi & Maura Francese & Maximilian Freier & Josip Funda & Davide Furceri & Paul Hubert & Anna Iara & Joao Jalles & Tidiane Kinda & Gabor P. Kiss & ya Koeva-Brooks & Martin Larch & Jesús López Rodríguez & Prakash Loungani & d'Artis Kancs & Sandro Momigliano & Carlos Mulas-Granados & Ludovit Odor & George Palaiodimos & Lucio Pench & Damiaan Persyn & Álvaro Pina & Lesley Potters & Doris Prammer & Jonathan Pycroft & Ernesto Rezk & Marzia Romanelli & Fabrizio Saccomanni & Francesco Saraceno & Gerd Schwartz & Ricardo Sousa & Martino Tasso & Teresa Ter-Minassian & Pietro Tommasino & Anke Weber & Jochen Zimmer

  • 2016 Housing and Tax-Deferred Retirement Accounts
    by Anson T. Y. Ho & Jie Zhou

  • 2016 On the Number of Social Reforms in MENA Economies
    by Christophe Muller & Klarizze Anne Martin Puzon

  • 2016 Wealth and Politics: Studies on Inter Vivos Transfers and Partisan Effects
    by Christoph Schinke

  • 2016 Kalte Progression – Gefahr für die Stabilität der Schuldenbremse
    by Altemeyer-Bartscher, Martin & Zeddies, Götz

  • 2016 Measuring Intertemporal Substitution in Consumption: Evidence from a VAT Increase in Japan
    by David Cashin & Takashi Unayama

  • 2016 Wirkungen einer Beseitigung des „Mittelstandsbauchs“ im Einkommensteuertarif
    by Martin Beznoska & Clemens Fuest & Thilo Schaefer

  • 2016 Hat die Einführung der Abgeltungsteuer Aktienkurse beeinflusst?
    by Sebastian Eichfelder & Mona Lau

  • 2016 Plädoyer für einen Ersatz der Grunderwerbsteuer
    by Wolfgang Scherf & Carolin Dresselhaus

  • 2016 Freedom and gross in-migration: an empirical study of the post-great recession experience
    by Richard J. Cebula & Maggie Foley & Joshua C. Hall

  • 2016 A little less waiting, a little more action? Inheritance tax planning under lifespan uncertainty
    by Markus Diller & Maximilian Kittl

  • 2016 Labor supply heterogeneity and demand for child care of mothers with young children
    by Patricia Apps & Jan Kabátek & Ray Rees & Arthur Soest

  • 2016 Distributional and welfare effects of Germany’s year 2000 tax reform: the context of savings and portfolio choice
    by Richard Ochmann

  • 2016 Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States
    by James Alm & Jeremy Clark & Kara Leibel

  • 2016 Efektívna priemerná daňová sadzba z kapitálu aplikovaná na slovenské podmienky
    by Nikola Šimková

  • 2016 Interval and global progressivity of the income tax from wages in the Czech and Slovak Republics
    by Květa Kubátová

  • 2016 The Best and Worst-Paid Sectors in the Czech Republic
    by Diana Bílková

  • 2016 Dividend Taxation and the Cost of New Share Issues
    by Tobias Lindhe & Jan Södersten

  • 2016 Wie wirken Steuern auf die Einkommens- und Vermögensverteilung?
    by Kroh Tanja

  • 2016 Los gastos fiscales. Cincuenta años de estudio y desarrollo práctico /Tax Expenditures. Fifty Years of Study and Development in Practice
    by PÉREZ CHINARRO, EMILIO & ROMANO VELASCO, JOAQUÍN

  • 2016 El Impuesto Negativo sobre la Renta: Una propuesta de transición/The Negative Income Tax: A Proposal of Transition
    by GRANELL PÉREZ, RAFAEL & FUENMAYOR FERNÁNDEZ, AMADEO

  • 2016 Matthew P. Drennan, Income Inequality: Why it Matters and Why Most Economicsts Didn’t Notice
    by Pierre CLAVEL

  • 2016 Lifecycle-consistent female labor supply with nonlinear taxes: evidence from unobserved effects panel data models with censoring, selection and endogeneity
    by Anil Kumar

  • 2016 Nonprofit organizations, free media and donor’s trust
    by Maja Adena

  • 2016 Short- and long-term participation tax rates and their impact on labor supply
    by Charlotte Bartels & Nico Pestel

  • 2016 The elasticity of taxable income and income-shifting: what is “real” and what is not?
    by Jarkko Harju & Tuomas Matikka

  • 2016 Personal taxation of capital income and the financial leverage of firms
    by Frank M. Fossen & Martin Simmler

  • 2016 It’s About Connections – How the Economic Network of the German Federal Government Affects the Top Earners’ Average Income Tax Rate
    by Scharfenkamp Katrin

  • 2016 Tax wedge in Croatia, Austria, Hungary, Poland and Greece
    by Marin Onorato

  • 2016 Tax wedge in Croatia, Belgium, Estonia, Germany and Slovakia
    by Ana Gabrilo

  • 2016 Tax wedge in Croatia, Italy, Ireland, the Netherlands and Spain
    by Maja Cundic

  • 2016 Tax wedge in Croatia, Slovenia, the Czech Republic, Portugal and France
    by Ivana Beketic

  • 2016 Tax wedge on labour income in Croatia and the European Union : Preface to the special issue of Financial Theory and Practice
    by Ivica Urban

  • 2016 Improving the Validity of Microsimulation Results: Lessons from Slovakia
    by Zuzana Siebertova & Norbert Svarda & Jana Valachyova

  • 2016 Metropolitan area home prices and the mortgage interest deduction: Estimates and simulations from policy change
    by Martin, Hal & Hanson, Andrew

  • 2016 Do for-profit universities induce bad student loans?
    by Goodell, John W.

  • 2016 Taking the high road? Compliance with commuter tax allowances and the role of evasion spillovers
    by Paetzold, Jörg & Winner, Hannes

  • 2016 Optimal redistribution and monitoring of labor supply
    by Zoutman, Floris T. & Jacobs, Bas

  • 2016 Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions
    by Fochmann, Martin & Hemmerich, Kristina & Kiesewetter, Dirk

  • 2016 The effects of rewards on tax compliance decisions
    by Fochmann, Martin & Kroll, Eike B.

  • 2016 Can simple prompts increase bequest giving? Field evidence from a legal call centre
    by Sanders, Michael & Smith, Sarah

  • 2016 Indexing the income tax code, monetary/fiscal interaction, and the great moderation
    by Keinsley, Andrew

  • 2016 Tax incentives and borrowing
    by Alan, Sule & Leth-Petersen, Søren & Munk-Nielsen, Anders

  • 2016 Tax preferences of investors and fund investments
    by Yadav, Vijay

  • 2016 The effects of the tax deduction for postsecondary tuition: Implications for structuring tax-based aid
    by Hoxby, Caroline M. & Bulman, George B.

  • 2016 NIT picking: The macroeconomic effects of a Negative Income Tax
    by Lopez-Daneri, Martin

  • 2016 Tax reforms and stock return volatility: The case of Japan
    by Hayashida, Minoru & Ono, Hiroyuki

  • 2016 Examining the Double Dividend Effect of Energy Tax with the Overlapping Generations Model
    by Chung-Fu Lai

  • 2016 An Innovative Approach to the Formation of a Progressive Taxation Probabilistic Model on Personal Incomes
    by Kalinina Olga

  • 2016 The Bottom Twenty: An Analysis Of Income Inequality In High Income And Developing Countries, 1990-2010
    by Christopher E.S. WARBURTON

  • 2016 Die Vermögensteuer reduziert die Einkommensungleichheit: Sieben Fragen an Stefan Bach
    by Corporate author

  • 2016 Hohes Aufkommenspotential bei Wiedererhebung der Vermögensteuer
    by Stefan Bach & Andreas Thiemann

  • 2016 Vor der Erbschaftsteuerreform: Nutzung der Firmenprivilegien hat Minderjährige zu Multimillionären gemacht
    by Stefan Bach & Thomas Mertz

  • 2016 Bei der Ausweitung der GRV auf Selbständige kommt es auf die Implementierung an: Sechs Fragen an Peter Haan
    by Corporate author

  • 2016 Ausweitung der gesetzlichen Rentenversicherung auf Selbständige: merkliche Effekte auch in der mittleren Frist
    by Hermann Buslei & Johannes Geyer & Peter Haan & Michael Peters

  • 2016 Bei der Erbschaftsteuerreform versucht die Große Koalition die Quadratur des Kreises: Sieben Fragen an Stefan Bach
    by Corporate author

  • 2016 Hohe Erbschaftswelle, niedriges Erbschaftsteueraufkommen
    by Stefan Bach & Andreas Thiemann

  • 2016 The Wealth Tax Reduces Income Inequality
    by Corporate author

  • 2016 Reviving Germany’s Wealth Tax Creates High Revenue Potential
    by Stefan Bach & Andreas Thiemann

  • 2016 A Surge in Inheritances, yet Low Inheritance Tax Revenue
    by Corporate author

  • 2016 Inheritance Tax Revenue Low Despite Surge in Inheritances
    by Stefan Bach & Andreas Thiemann

  • 2016 Visión y práctica de los aportes sociales de los empresarios en Chile
    by Magdalena Aninat Sahli

  • 2016 La situación tributaria en América Latina: raíces y hechos estilizados
    by Juan C. Gómez Sabaíni & Dalmiro Morán

  • 2016 Zur künftigen Steuerbelastung in Deutschland
    by Dieter Dziadkowski

  • 2016 Kaufprämien für Elektroautos: Politik auf dem Irrweg?
    by Antje-Mareike Dietrich & Christian Leßmann & Arne Steinkraus

  • 2016 Forderungen nach einer Vermögensteuer: Wiegen die zusätzlichen Steuereinnahmen die Nachteile für den Standort Deutschland auf?
    by Johanna Hey & Hanno Kube & Dieter Birk & Ralf Maiterth & Jochen Sigloch

  • 2016 Cross Check of the Tax Base in Serbia – Informative Tax Return Sample
    by Ivаn Rаоnić & Zоrаn Vаsić & Igor Pejović

  • 2016 Labour Market Effects Of Social Security Contribution Reform In Serbia
    by Jelena Žarković-Rakić & Saša Ranđelović & Marko Vladisavljević

  • 2016 Consumer tax system of Bulgaria in terms of economic growth and crisis
    by Stoian Tanchev

  • 2016 The Role of The Proportional Income Tax on Economic Growth of Bulgaria
    by Stoyan Tanchev

  • 2016 This paper provides an empirical evaluation of the effects of income taxation on personal savings in Serbia, by taking into account both transmitting channels: the direct impact of capital income tax on the rate-of-return and the indirect impact of labour income tax on disposable income. The estimated elasticity of bank deposits to the rate of return of 0.3 and the estimated elasticity of employment income to a labour tax wedge of –0.38 suggest that income tax function aimed at minimising the efficiency losses should not considerably differentiate the tax burden on labour and capital income. We show that in the case of the introduction of a revenue-neutral income tax, with a single marginal tax rate of 15% and considerably largerlabour income exemption, households’ savings in Serbia would decline by 0.27%. This means that the negative impact of a rise in the capital income tax wedge on savings would prevail over the positive effects of a labour tax wedge cut. The results imply that the overall possibility to boost savings using tax policy is modest
    by Sasa Randjelovic

  • 2016 The Arab and Post-Communist Transitions: Similarities, Differences, and Common Lessons
    by Marek Dabrowski

  • 2016 Workers' Spending Response to the 2011 Payroll Tax Cuts
    by Grant Graziani & Wilbert van der Klaauw & Basit Zafar

  • 2016 Tax Reforms and Intertemporal Shifting of Wage Income: Evidence from Danish Monthly Payroll Records
    by Claus Thustrup Kreiner & Søren Leth-Petersen & Peer Ebbesen Skov

  • 2016 A Road Map for Efficiently Taxing Heterogeneous Agents
    by Marios Karabarbounis

  • 2016 Revenue and Incentive Effects of Basis Step-Up at Death: Lessons from the 2010 "Voluntary" Estate Tax Regime
    by Robert Gordon & David Joulfaian & James Poterba

  • 2016 Estimating the Top Tail of the Wealth Distribution
    by Philip Vermeulen

  • 2016 Estimating Top Income and Wealth Shares: Sensitivity to Data and Methods
    by Jesse Bricker & Alice Henriques & Jacob Krimmel & John Sabelhaus

  • 2016 Taxpayer Confusion: Evidence from the Child Tax Credit
    by Naomi E. Feldman & Peter Katuš?ák & Laura Kawano

  • 2016 Taxing Top CEO Incomes
    by Laurence Ales & Christopher Sleet

  • 2016 Taxation and the International Mobility of Inventors
    by Ufuk Akcigit & Salomé Baslandze & Stefanie Stantcheva

  • 2015 Voluntary disclosure of evaded taxes - Increasing revenue, or increasing incentives to evade?
    by Langenmayr, Dominika

  • 2015 Rethinking the taxation of compensation income in the Philippines
    by Stella Quimbo & Xylee Javier

  • 2015 Distribución del ingreso, impuestos y transferencias en México. Un análisis de equilibrio general aplicado
    by Casares, Enrique R. & García, María Guadalupe & Ruiz, Lucía A. & Sobarzo, Horacio

  • 2015 Steuerpolitik in Deutschland: Eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen
    by Bräutigam, Rainer & Spengel, Christoph

  • 2015 Verteilungs- und Aufkommenswirkungen einer Integration des Solidaritätszuschlags in die Einkommensteuer
    by Fuest, Clemens & Löffler, Max & Peichl, Andreas & Stichnoth, Holger

  • 2015 Mindestlöhne und Lohnsubventionen: Interaktionseffekte in den USA und in Deutschland
    by Berthold, Norbert & Coban, Mustafa

  • 2015 Different Reference Points: Tax Planning of Married Couples in East and West Germany
    by Erbe, Katharina

  • 2015 Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?
    by Langenmayr, Dominika Irma

  • 2015 Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities
    by Siegloch, Sebastian & Doerrenberg, Philipp & Peichl, Andreas

  • 2015 Secularization, tax policy and prosocial behavior
    by Bittschi, Benjamin & Borgloh, Sarah & Wigger, Berthold

  • 2015 Why Pay More? Tax Planning of Married Couples
    by Büttner, Thiess & Erbe, Katharina & Grimm, Veronika

  • 2015 Anticipated Tax Amnesties and Tax Compliance: An Experimental Study
    by Koch, Christian & Müller, Cornelius

  • 2015 Aggregate and distributional effects of increasing taxes on top income earners
    by Brüggemann, Bettina & Yoo, Jinhyuk

  • 2015 On the optimal provision of social insurance
    by Krueger, Dirk & Ludwig, Alexander

  • 2015 The dynamics of earnings in Germany: Evidence from social security records
    by Bönke, Timm & Giesecke, Matthias & Lüthen, Holger

  • 2015 Tax planning of married couples in East and West Germany
    by Erbe, Katharina

  • 2015 Aggregate and distributional effects of increasing taxes on top income earners
    by Brüggemann, Bettina & Yoo, Jinhyuk

  • 2015 Tarifverwerfungen beim Zusammentreffen von Progressionsvorbehalt und Besteuerung außerordentlicher Einkünfte: Theoretische und empirische Befunde zu arbiträren Grenzsteuersatzverläufen
    by Hechtner, Frank

  • 2015 Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns
    by Eichfelder, Sebastian & Lau, Mona

  • 2015 What drives tax refund maximization from inter-temporal loss usage? Evidence from the German taxpayer panel
    by Werdt, Clive

  • 2015 The dynamics of earnings in Germany: Evidence from social security records
    by Bönke, Timm & Giesecke, Matthias & Lüthen, Holger

  • 2015 The impact of short- and long-term participation tax rates on labor supply
    by Bartels, Charlotte & Pestel, Nico

  • 2015 Do financial advisors provide tangible benefits for investors? Evidence from tax-motivated mutual fund flows
    by Cici, Gjergji & Kempf, Alexander & Sorhage, Christoph

  • 2015 Die steueroptimale Anlegerstrategie bei Wertpapieren und die zugehörige Grenzpreisbestimmung
    by Hoffmann, Steffen

  • 2015 Bracket creep revisited - with and without r>g: Evidence from Germany
    by Zhu, Junyi

  • 2015 Relevanz der Zinsschranke: Eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012
    by Alberternst, Stephan & Schwar, Torben

  • 2015 Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions
    by Fochmann, Martin & Hemmerich, Kristina & Kiesewetter, Dirk

  • 2015 Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns
    by Eichfelder, Sebastian & Lau, Mona

  • 2015 The impact of taxes on competition for CEOs
    by Krenn, Peter

  • 2015 Mental accounting in tax evasion decisions: An experiment on underreporting and overdeducting
    by Fochmann, Martin & Wolf, Nadja

  • 2015 The effect of taxes on corporate financing decisions: Evidence from the German interest barrier
    by Alberternst, Stephan & Sureth, Caren

  • 2015 Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland: Eine betriebswirtschaftliche Analyse
    by Hoppe, Thomas & Maiterth, Ralf & Sureth, Caren

  • 2015 Učinak promjena poreznih stopa na porezno opterećenje rada u Hrvatskoj
    by Hrvoje Šimović & Milan Deskar-Škrbić

  • 2015 Changing Social Preferences and Optimal Redistributive Taxation
    by Jang-Ting Guo & Alan Krause

  • 2015 On Redistributive Taxation under the Threat of High-Skill Emigration
    by Alan Krause

  • 2015 The End of the Flat Tax Experiment in Slovakia
    by Michal Horvath & Matus Senaj & Zuzana Siebertova & Norbert Svarda

  • 2015 National Income Taxation and the Geographic Distribution of Population
    by Hildegunn Stokke & Jørn Rattsø

  • 2015 Il Nuovo Indicatore della Situazione Economica Equivalente: È Una Vera Riforma?
    by Martina Menon & Federico Perali & Veronica Polin

  • 2015 Accounting for tax evasion profiles and tax expenditures in microsimulation modelling. The BETAMOD model for personal income taxes in Italy
    by Andrea Albarea & Michele Bernasconi & Cinzia Di Novi & Anna Marenzi & Dino Rizzi & Francesca Zantomio

  • 2015 The Effect of the Earned Income Tax Credit in the District of Columbia on Poverty and Income Dynamics
    by Bradley L. Hardy & Daniel Muhammad & Rhucha Samudra

  • 2015 Sectores de altos ingresos en Uruguay: participación relativa y patrones de movilidad en el período 2009-2012
    by Gabriel Burdín & Mauricio De Rosa & Andrea Vigorito

  • 2015 Changing Social Preferences and Optimal Redistributive Taxation
    by Jang-Ting Guo & Alan Krause

  • 2015 Did Latvia's Flat Tax Reform Improve Growth?
    by Bibek Adhikari & James Alm

  • 2015 Analyzing and Reforming Tunisia's Tax System
    by James Alm

  • 2015 Whither the Marriage Tax?
    by James Alm & J. Sebastian Leguizamon

  • 2015 Analyzing and Reforming Tunisia's Tax System
    by James Alm

  • 2015 Collective Labour Supply, Taxes, and Intrahousehold Allocation: An Empirical Approach
    by Hans Bloemen

  • 2015 Start-up Costs, Taxes and Innovative Entrepreneurship
    by Pourya Darnihamedani & Joern Hendrich Block & Jolanda Hessels & Aram Simonyan

  • 2015 Taxation trends in the European Union: 2015 edition
    by European Commission

  • 2015 Wealth distribution and taxation in EU Members
    by Anna Iara

  • 2015 Taxation of housing. Killing several birds with one stone
    by Erlend Eide Bø

  • 2015 Labour Supply models
    by Rolf Aaberge & Ugo Colombino

  • 2015 Impact of the income tax relief for housing on household indebtedness in EU, 2004-2013
    by Barbora Slintáková & Stanislav Klazar

  • 2015 Study to quantify and analyse the VAT GAP in the EU member states
    by Luca Barbone & Mikhail Bonch-Osmolovskiy & Grzegorz Poniatowski

  • 2015 Laffer Curves and Public Goods
    by John Hartwick

  • 2015 Immigration and the Welfare State Revisited: Fiscal Transfers to Immigrants in Canada in 2014
    by Grady, Patrick & Grubel, Herbert

  • 2015 The Calculation of Weighted Price Elasticity of Tax: Turkey (1998-2013)
    by Yılmaz, Engin & Süslü, Bora

  • 2015 The political economy of the distributional character of the Greek taxation system (1995–2008)
    by Ioannidis, Yiorgos

  • 2015 Effects of fiscal policy in the North and South of Italy
    by Piacentini, Paolo & Prezioso, Stefano & Testa, Giuseppina

  • 2015 Generating Larger Tax Revenue in South Asia
    by Gupta, Poonam

  • 2015 房产税制度创新路径研究:基于财富公平分配目标
    by Yao, Tao

  • 2015 Shared state taxes and tax policy of local self-governments in connection with tax morale
    by Agnes Sipos

  • 2015 Taxation and the International Mobility of Inventors
    by Ufuk Akcigit & Salomé Baslandze & Stefanie Stantcheva

  • 2015 How can South Africa's tax system meet revenue raising challenges?
    by Christine Lewis & Theresa Alton

  • 2015 Searching for the inclusive growth tax grail: The distributional impact of growth enhancing tax reform in Ireland
    by Brendan O’Connor & Terence Hynes & David Haugh & Patrick Lenain

  • 2015 Taxes, income and economic mobility in Ireland: New evidence from tax records data
    by Seán Kennedy & Yosuke Jin & David Haugh & Patrick Lenain

  • 2015 Luxembourg - addressing new challenges in a major financial sector
    by Eckhard Wurzel & Damien Azzopardi

  • 2015 Making Colombia's Tax Policy More Efficient, Fair and Green
    by Christian Daude & Sarah Perret & Bert Brys

  • 2015 Maintaining an Efficient and Equitable Housing Market in Belgium
    by Sanne Zwart

  • 2015 Improving Taxes and Transfers in Australia
    by Philip Hemmings & Annamaria Tuske

  • 2015 Inequality in New Zealand 1983/84 to 2013/14
    by Christopher Ball & John Creedy

  • 2015 Handling amenities in income taxation: Analysis of tax distortions in a migration equilibrium model
    by Jørn Rattsø & Hildegunn E Stokke

  • 2015 Measuring Health Insurance Benefits: The Case of People with Disabilities
    by Richard V. Burkhauser & Jeff Larrimore & Sean Lyons

  • 2015 How Does Household Income Affect Child Personality Traits and Behaviors?
    by Randall Akee & Emilia Simeonova & E. Jane Costello & William Copeland

  • 2015 The Effects of the Tax Deduction for Postsecondary Tuition: Implications for Structuring Tax-Based Aid
    by Caroline M. Hoxby & George B. Bulman

  • 2015 On the Optimal Provision of Social Insurance: Progressive Taxation versus Education Subsidies in General Equilibrium
    by Dirk Krueger & Alexander Ludwig

  • 2015 The Response of Deferred Executive Compensation to Changes in Tax Rates
    by Aspen Gorry & Kevin A. Hassett & R. Glenn Hubbard & Aparna Mathur

  • 2015 The Distributional Effects of U.S. Clean Energy Tax Credits
    by Severin Borenstein & Lucas W. Davis

  • 2015 Learning and (or) Doing: Human Capital Investments and Optimal Taxation
    by Stefanie Stantcheva

  • 2015 The Taxation of Superstars
    by Florian Scheuer & Iván Werning

  • 2015 Time-Inconsistency and Saving: Experimental Evidence from Low-Income Tax Filers
    by Damon Jones & Aprajit Mahajan

  • 2015 Optimal Income, Education, and Bequest Taxes in an Intergenerational Model
    by Stefanie Stantcheva

  • 2015 Misperceiving Inequality
    by Vladimir Gimpelson & Daniel Treisman

  • 2015 Government Policy and Labor Supply with Myopic or Targeted Savings Decisions
    by Louis Kaplow

  • 2015 Borrowing from the Future: 401(k) Plan Loans and Loan Defaults
    by Timothy (Jun) Lu & Olivia S. Mitchell & Stephen P. Utkus & Jean A. Young

  • 2015 Tax-Efficient Asset Management: Evidence from Equity Mutual Funds
    by Clemens Sialm & Hanjiang Zhang

  • 2015 Taxation and the International Mobility of Inventors
    by Ufuk Akcigit & Salomé Baslandze & Stefanie Stantcheva

  • 2015 The Returns to the Federal Tax Credits for Higher Education
    by George B. Bulman & Caroline M. Hoxby

  • 2015 Relative Income and Subjective Wellbeing: Intra-national and Inter-national Comparisons by Settlement and Country Type
    by Arthur Grimes & Marc Reinhardt

  • 2015 Some Considerations on Measuring the Progressive Principle Violations and the Potential Equity in Income Tax Systems
    by Edyta MAZUREK & Achille VERNIZZI

  • 2015 How to Reform the Property Tax: Lessons from around the World
    by Enid Slack and Richard M. Bird

  • 2015 Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns
    by Sebastian Eichfelder & Mona Lau

  • 2015 Quel impact la fiscalité québécoise a-t-elle sur les incitations au travail ?
    by Arnaud Blancquaert & Nicholas-James Clavet & Jean-Yves Duclos & Bernard Fortin & Steeve Marchand

  • 2015 Towards an International Tax Order for the Taxation of Retirement Income
    by Bernd Genser

  • 2015 Collective Labour Supply, Taxes, and Intrahousehold Allocation: An Empirical Approach
    by Bloemen, Hans

  • 2015 A Tax Benefit Model for Policy Evaluation in Luxembourg: LuxTaxBen
    by Islam, Nizamul & Flood, Lennart

  • 2015 The Impact of Short- and Long-Term Participation Tax Rates on Labor Supply
    by Bartels, Charlotte & Pestel, Nico

  • 2015 Misperceiving Inequality
    by Gimpelson, Vladimir & Treisman, Daniel

  • 2015 Top Incomes in Canada: Evidence from the Census
    by Lemieux, Thomas & Riddell, W. Craig

  • 2015 Tax and Transfer Policies and the Female Labor Supply in the EU
    by Kaliskova, Klara

  • 2015 Modelling the Impact of Direct and Indirect Taxes Using Complementary Datasets
    by Savage, Michael & Callan, Tim

  • 2015 Bypassing progressive taxation: fraud and base erosion in the Spanish income tax (1970-2001)
    by Sara Torregrosa

  • 2015 Party System Institutionalization and Reliance on Personal Income Tax in Developing Countries
    by Armin von Schiller

  • 2015 The Effects of the Tax Deduction for Postsecondary Tuition: Implications for Structuring Tax-Based Aid
    by Caroline M. Hoxby & George B. Bulman

  • 2015 The Impact of Tax Reform in Japan on the Work-Hour and Income Distributions of Married Women
    by YOKOYAMA, Izumi

  • 2015 Financial Repression and Laffer Curves
    by Kanat S. Isakov & Sergey E. Pekarski

  • 2015 Inheritance and wealth inequality: Evidence from population registers
    by Elinder, Mikael & Erixson, Oscar & Waldenström, Daniel

  • 2015 Income underreporting among the self-employed: a permanent income approach
    by Engström, Per & Hagen, Johannes

  • 2015 The Taxable Income Elasticity: A Structural Differencing Approach
    by Kumar, Anil & Liang, Che-Yuan

  • 2015 Taxation of Dividend Income and Economic Growth: The Case of Europe
    by Dackehag, Margareta & Hansson, Åsa

  • 2015 Taxation of Dividend Income and Economic Growth: The Case of Europe
    by Dackehag, Margareta & Hansson, Åsa

  • 2015 Do employment-conditional earnings subsidies work?
    by Lane Kenworthy

  • 2015 Should we change national assistance for students and their families?
    by DUCRAY François

  • 2015 The fiscal effects of work-related tax expenditures in Europe
    by Salvador Barrios & Serena Fatica & Diego Martínez-López & Gilles Mourre

  • 2015 Individual Tax Rates and Regional Tax Revenues: A Cross-State Analysis
    by Hakan Yilmazkuday

  • 2015 A quantitative analysis of the u.s. housing and mortgage markets and the foreclosure crisis
    by Chatterjee, Satyajit & Eyigungor, Burcu

  • 2015 Estimating the Intergenerational Elasticity and Rank Association in the U.S.: Overcoming the Current Limitations of Tax Data
    by Mazumder, Bhashkar

  • 2015 Income and Earnings Mobility in U.S. Tax Data
    by Larrimore, Jeff & Mortenson, Jacob & Splinter, David

  • 2015 Changes in the Distribution of After-Tax Wealth: Has Income Tax Policy Increased Wealth Inequality?
    by Looney, Adam & Moore, Kevin B.

  • 2015 Declining female labor supply elasticities in the U.S. and implications for tax policy: evidence from panel data
    by Kumar, Anil & Liang, Che-Yung

  • 2015 Metropolitan Area Home Prices and the Mortgage Interest Deduction: Estimates and Simulations from Policy Change
    by Martin, Hal & Hanson, Andrew

  • 2015 The Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland
    by Tuomas Matikka

  • 2015 Dynamic Elasticities of Tax Revenue: Evidence from the Czech Republic
    by Tomas Havranek & Zuzana Irsova & Jiri Schwarz

  • 2015 The fiscal effects of work-related tax expenditures in Europe
    by Salvador Barrios & Serena Fatica & Diego Martinez & Gilles Mourre

  • 2015 Direct Taxation in Romania: an Empirical Analysis
    by Cristian PANA

  • 2015 Los ingresos públicos de la Ciudad de México
    by Urzúa, Carlos M.

  • 2015 Porez Na Dohodak U Republici Hrvatskoj
    by Miljenko Javorović

  • 2015 Tax Policies and Informality in South Africa
    by Eliane El Badaoui & Riccardo Magnani

  • 2015 The Dynamics of Earnings in Germany: Evidence from Social Security Records
    by Timm Bönke & Matthias Giesecke & Holger Lüthen

  • 2015 Earnings Responses to Social Security Contributions
    by Michael Neumann

  • 2015 Tax elasticity to business cycle: an overview of three taxes from 1979 to 2013 in France
    by Q. LAFFÉTER & M. PAK

  • 2015 Marginal Tax Rates and Income: New Time Series Evidence
    by Mertens, Karel

  • 2015 Behavioral Responses to Local Tax Rates: Quasi-Experimental Evidence from a Foreigners' Tax Scheme in Switzerland
    by Schmidheiny, Kurt & Slotwinski, Michaela

  • 2015 On the Optimal Provision of Social Insurance: Progressive Taxation versus Education Subsidies in General Equilibrium
    by Krueger, Dirk & Ludwig, Alexander

  • 2015 Taxation and the International Mobility of Inventors
    by Akcigit, Ufuk & Baslandze, Salomé & Stantcheva, Stefanie

  • 2015 Earnings responses to discontinuities in social security contributions: Evidence from Dutch administrative data
    by Nicole Bosch & Maja Micevska Scharf

  • 2015 Identificar la incidencia de la estratificación socioeconómica urbana sobre la segregación de los hogares bogotanos
    by Francesco Bogliacino & Laura Jiménez & Daniel Reyes

  • 2015 Impuesto Sobre la Renta: dime cómo opera y te diré cómo redistribuye
    by Jorge Armando Rodríguez

  • 2015 Dynamic Elasticities of Tax Revenue: Evidence from the Czech Republic
    by Tomas Havranek & Zuzana Irsova & Jiri Schwarz

  • 2015 Flat Tax, the solution?
    by Flamino Viola & Margarida Saraiva

  • 2015 Effects of Bracket Creep and Tax Reform on Average Personal Income Tax Burden in Germany
    by Chang Woon Nam & Christoph Zeiner

  • 2015 Behavioral Responses to Local Tax Rates: Quasi-Experimental Evidence from a Foreigners' Tax Scheme in Switzerland
    by Kurt Schmidheiny & Michaela Slotwinski

  • 2015 The Elasticity of Taxable Income in the Presence of Deduction Possibilities
    by Philipp Doerrenberg & Andreas Peichl & Sebastian Siegloch

  • 2015 Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?
    by Dominika Langenmayr

  • 2015 The End of the Flat Tax Experiment in Slovakia
    by Michal Horváth & Matúš Senaj & Zuzana Siebertová & Norbert Švarda

  • 2015 SIMTASK: A Microsimulation of the Slovak Tax-Benefit System
    by Zuzana Siebertová & Norbert Švarda & Jana Valachyová

  • 2015 Effective Marginal Tax Rates for Low- and Moderate-Income Workers in 2016
    by Congressional Budget Office

  • 2015 Effective Marginal Tax Rates for Low- and Moderate-Income Workers in 2016
    by Congressional Budget Office

  • 2015 Effective Marginal Tax Rates for Low- and Moderate-Income Workers in 2016
    by Congressional Budget Office

  • 2015 Effective Marginal Tax Rates for Low- and Moderate-Income Workers in 2016
    by Congressional Budget Office

  • 2015 Effective Marginal Tax Rates for Low- and Moderate-Income Workers in 2016
    by Congressional Budget Office

  • 2015 The End of the Flat Tax Experiment in Slovakia
    by Michal Horváth & Matus Senaj & Zuzana Siebertova & Norbert Svarda

  • 2015 SIMTASK: A Microsimulation model of the Slovak Tax-Benefit System
    by Zuzana Siebertova & Norbert Svarda & Jana Valachyova

  • 2015 Inter vivos transfers of ownership in family firms
    by James R Hines Jr & Niklas Potrafke & Marina Riem & Christoph Schinke

  • 2015 The Suitability of Tax Data to Study Trends in Inequality. A Theoretical and Empirical Review with Tax Data from Switzerland
    by Oliver Hümbelin & Rudolf Farys

  • 2015 Labour Force Participation and Tax-Benefit Systems: A Cross-Country Comparative Perspective
    by K. Galušcák & G. Kátay

  • 2015 Decentralizing Revenue in Latin America: Why and How
    by Vicente Fretes Cibils & Teresa Ter-Minassian & J. Sebastián Scrofina & Federico Ortega & Germán Ríos & Alejandro Rasteletti & Arturo Ramírez Verdugo & Emilio Pineda & Jorge Martínez-Vázquez & Cristián Sepúlveda & Gustavo Canavire-Bacarreza & Jannet Zenteno & Irina España Eljaiek & Fabio Sánchez Torres & Giorgio Brosio & Ivana Templado & Cynthia Moskovits & Marcela Cristini & Sebastián Auguste & Daniel Artana

  • 2015 Decentralizing Revenue in Latin America: Why and How (Executive Summary)
    by Vicente Fretes Cibils & Teresa Ter-Minassian & J. Sebastián Scrofina & Federico Ortega & Germán Ríos & Alejandro Rasteletti & Arturo Ramírez Verdugo & Emilio Pineda & Jorge Martínez-Vázquez & Cristián Sepúlveda & Gustavo Canavire-Bacarreza & Jannet Zenteno & Irina España Eljaiek & Fabio Sánchez Torres & Giorgio Brosio & Ivana Templado & Cynthia Moskovits & Marcela Cristini & Sebastián Auguste & Daniel Artana

  • 2015 Drei Optionen zur Reform der Einkommensteuer
    by Altemeyer-Bartscher, Martin & Holtemöller, Oliver & Zeddies, Götz

  • 2015 Funkcja fiskalna i społeczna w powierzchniowym systemie opodatkowania nieruchomości na przykładzie gmin w Polsce
    by Paweł Felis

  • 2015 Intergenerational analysis of the donating behavior of parents and their offspring
    by Sarah Brownt & Preety Srivastava & Karl Taylor

  • 2015 La producción oleícola del Aljarafe según el diezmo del almojarifazgo de Sevilla (siglo XV)
    by José Damián González Arce

  • 2015 Transitional Dynamics and the Optimal Progressivity of Income Redistribution
    by Ozan Bakis & Baris Kaymak & Markus Poschke

  • 2015 A Quantitative Analysis of the US Housing and Mortgage Markets and the Foreclosure Crisis
    by Satyajit Chatterjee & Burcu Eyigungor

  • 2015 Pracovní motivace českých matek s dětmi do tří let
    by Lucia Bartůsková

  • 2015 Dopady zvýšení daňových slev na děti na rozpočty rodin a státu
    by Klára Kalíšková & Daniel Münich

  • 2015 The Poor or the Kids? Distributional Impacts of Taxes and Benefits Among Czech Households
    by Libor Dušek & Klára Kalíšková & Daniel Münich

  • 2015 Financial Position of Czech Employees at the Beginning of the 3rd Millennium according to Educational Attainment
    by Diana Bílková

  • 2015 Measuring the Effective Tax Burden of Lifetime Personal Income
    by Jan Vlachý

  • 2015 The Government-Subsidized Supplementary Retirement Savings Scheme: Determinants of Participation Rate and Contribution Size
    by Petr Janský

  • 2015 Cluster analysis in the field of taxation
    by Jarmila Rybová; JČU v Českých Budějovicích

  • 2015 Shared State Taxes And Tax Policy Of Local Self-Governments In Connection With Tax Morale
    by Agnes Sipos

  • 2015 Microsimulation as an instrument for tax policy analyses
    by Anna Leszczylowska

  • 2015 Comparison of Taxes and Social Insurance Premium Burdens in Household Accounts
    by Taro Ohno & Masahiko Nakazawa & Kazuaki Kikuta & Manabu Yamamoto

  • 2015 A Revenue-neutral Shift from SSC to VAT: Analysis of the Distributional Impact for 12 EU-OECD Countries
    by Fidel Picos-Sánchez & Alastair Thomas

  • 2015 Nonlinear Dividend Tax and the Dynamics of the Firm
    by Seppo Kari & Jussi Laitila

  • 2015 Reforming Family Taxation in Germany - Labor Supply versus Insurance Effects
    by Hans Fehr & Manuel Kallweit & Fabian Kindermann

  • 2015 Using the Discrete Model to Derive Optimal Income Tax Rates
    by Spencer Bastani

  • 2015 The effects of wage subsidies for older workers
    by Bernhard Boockmann

  • 2015 Is unconditional basic income a viable alternative to other social welfare measures?
    by Ugo Colombino

  • 2015 Drei Optionen zur Reform der Einkommensteuer
    by Martin Altemeyer-Bartscher & Oliver Holtemöller & Götz Zeddies

  • 2015 The Istat Microsimulation Models
    by Ugo Colombino

  • 2015 Micromodelling Italian Taxes and Social Policies
    by Maria Cozzolino & Marco Di Marco

  • 2015 Reform of labour taxes in Latvia 2011-2013
    by IlmÄ rs Sņucins & Ieva Kodoliņa-MiglÄ ne

  • 2015 In pursuit of tax equity: lessons from VAT rate structure adjustment in Poland
    by Artur Świstak & Sebastian Wawrzak & Agnieszka Alińska

  • 2015 Accounting for Tax Evasion Profiles and Tax Expenditures in Microsimulation Modelling. The BETAMOD Model for Personal Income Taxes in Italy
    by Andrea Albarea & Michele Bernasconi & Cinzia Di Novi & Anna Marenzi & Dino Rizzi & Francesca Zantomio

  • 2015 Purchase and rental subsidies in durable-oligopolies
    by Amagoia Sagasta & José M. Usategui

  • 2015 The static microsimulation model of the Italian Department of Finance: Structure and first results regarding income and housing taxation
    by Fernando Di Nicola & Giorgio Mongelli & Simone Pellegrino

  • 2015 La integración de impuestos y prestaciones: el uso de subsidios salariales en la experiencia internacional. Lecciones para España
    by Fernando Rodrigo Sauco

  • 2015 El papel redistributivo del sistema fiscal: presente y futuro
    by Jorge Onrubia Fernández & María del Carmen Rodado Ruiz

  • 2015 Hacia una fiscalidad europea. Tendencias de los impuestos en la Unión Europea
    by Jesús Ruiz-Huerta & Carlos Garcimartín

  • 2015 Porez Na Dohodak U Republici Hrvatskoj
    by Miljenko Javorovic

  • 2015 Taxation of labour, product varieties and skilled–unskilled wage inequality: Short run versus long run
    by Sun, Sizhong & Anwar, Sajid

  • 2015 Benefits conditional on work and the Nordic model
    by Kolm, Ann-Sofie & Tonin, Mirco

  • 2015 Does the cost of child care affect female labor market participation? An evaluation of a French reform of childcare subsidies
    by Givord, Pauline & Marbot, Claire

  • 2015 Financing and funding health care: Optimal policy and political implementability
    by Nuscheler, Robert & Roeder, Kerstin

  • 2015 Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure
    by Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher

  • 2015 Dynamic nonlinear income taxation with quasi-hyperbolic discounting and no commitment
    by Guo, Jang-Ting & Krause, Alan

  • 2015 The wealth effects of premium subsidies on moral hazard in insurance markets
    by Jaspersen, Johannes G. & Richter, Andreas

  • 2015 Income taxation, wealth effects, and uncertainty: Portfolio adjustments with isoelastic utility and discrete probability
    by Sims, Theodore S.

  • 2015 Top income measurement and undistributed profits
    by Gutiérrez C., Pablo & López, Ramón E. & Figueroa B., Eugenio

  • 2015 Does the use of tax revenue matter for tax compliance behavior?
    by Doerrenberg, Philipp

  • 2015 The redistributive potential of taxation in Latin America
    by Hanni, Michael & Martner Fanta, Ricardo & Podestá, Andrea

  • 2015 El potencial redistributivo de la fiscalidad en América Latina
    by Hanni, Michael & Martner Fanta, Ricardo & Podestá, Andrea

  • 2015 Investment Activity of Natural Persons: Russian Experience of Tax Stimulation
    by Smirnova Elena Evgenievna

  • 2015 Steuer- und Transfersystem: hohe Umverteilung vor allem über die Sozialversicherung
    by Stefan Bach & Markus M. Grabka & Erik Tomasch

  • 2015 Erbschaftsteuer: Firmenprivilegien begrenzen, Steuerbelastungen strecken
    by Stefan Bach

  • 2015 Erbschaftsteuer auf den Bund übertragen, Länder stärker an Umsatz- oder Einkommensteuer beteiligen
    by Stefan Bach & Tony Mudrack

  • 2015 Tax and Transfer System: Considerable Redistribution Mainly via Social Insurance
    by Stefan Bach & Markus M. Grabka & Erik Tomasch

  • 2015 Inheritance Tax: Limit Corporate Privileges and Spread Tax Burden
    by Stefan Bach

  • 2015 Impuesto terrirorial y financiamiento municipal
    by Slaven Razmilic

  • 2015 A propósito de Piketty
    by José de Gregorio

  • 2015 Las carencias de Piketty
    by Claudio Sapelli

  • 2015 Are the new Polish tax rules regarding partnerships limited by shares in breach of EU law? Analysis of amendments to the Polish Income Tax Act 2014 in the light of ECJ case law
    by Agnieszka Kopec

  • 2015 La reforma tributaria y su impacto sobre la tasa efectiva de tributación de las firmas en Colombia
    by Hernando José Gómez R. & Roberto Steiner

  • 2015 Who Benefits from the Elimination of School Enrolment Fees? Evidence from Ecuador
    by Priscila Hermida

  • 2015 Warum die Sonderabschreibung für Elektroautos ein Strohfeuer werden könnte
    by Ferdinand Dudenhöffer

  • 2015 A Historical Approach to Property, Inequality and Debt: Reflections on Capital in the 21st Century
    by Thomas Piketty

  • 2015 Capital in the 21st Century and Bias in German Print Media
    by Christoph Schinke

  • 2015 r>g: Why the ‘Piketty Debate’ Unsettles Germany’s Economic Experts
    by Till van Treeck

  • 2015 Nit-Piketty: A Comment on Thomas Piketty’s Capital in the Twenty First Century
    by Debraj Ray

  • 2015 On the Link between Piketty’s Laws
    by Ton van Schaik

  • 2015 Piketty’s r-g Model: Wealth Inequality and Tax Policy
    by Clemens Fuest & Andreas Peichl & Daniel Waldenström

  • 2015 Gekommen, um zu bleiben – Fiskalische Effekte ausländischer Studierender in Deutschland
    by Stefanie Gäbler

  • 2015 Curbing Financial Crimes with Anti-Graft Bureaus in Nigeria: The Accountants’ Perception
    by Ahmad Bukola Uthman & Lukman Adebayo Oke & Mohammed Kayode Ajape & Zayyad Abdul-Baki & Murhtala Oladipupo Tijani

  • 2015 The Minimum Wage And Income, Instruments Of Fighting Poverty In The European Union States
    by Cristina Cojocaru (Borovina) Ph. D Student

  • 2015 Tax Compliance and Loss Aversion
    by Per Engström & Katarina Nordblom & Henry Ohlsson & Annika Persson

  • 2015 How Is Tax Policy Conducted over the Business Cycle?
    by Carlos A. Vegh & Guillermo Vuletin

  • 2015 Taxpayer Search for Information: Implications for Rational Attention
    by Jeffrey L. Hoopes & Daniel H. Reck & Joel Slemrod

  • 2015 Complex Tax Incentives
    by Johannes Abeler & Simon Jäger

  • 2015 New Evidence on Taxes and the Timing of Birth
    by Sara LaLumia & James M. Sallee & Nicholas Turner

  • 2015 Taxes on the Internet: Deterrence Effects of Public Disclosure
    by Erlend E. Bø & Joel Slemrod & Thor O. Thoresen

  • 2015 Income, the Earned Income Tax Credit, and Infant Health
    by Hilary Hoynes & Doug Miller & David Simon

  • 2015 Unemployment Insurance Fraud and Optimal Monitoring
    by David L. Fuller & B. Ravikumar & Yuzhe Zhang

  • 2015 Optimal Mirrleesean Taxation in a Ben-Porath Economy
    by Marek Kapička

  • 2015 Capital Taxation in the Twenty-First Century
    by Alan J. Auerbach & Kevin Hassett

  • 2015 Individual Time Preferences and Energy Efficiency
    by Richard G. Newell & Juha Siikamäki

  • 2015 Changes in Safety Net Use during the Great Recession
    by Patricia M. Anderson & Kristin F. Butcher & Diane Whitmore Schanzenbach

  • 2015 How Elastic Are Preferences for Redistribution? Evidence from Randomized Survey Experiments
    by Ilyana Kuziemko & Michael I. Norton & Emmanuel Saez & Stefanie Stantcheva

  • 2015 Psychological Frictions and the Incomplete Take-Up of Social Benefits: Evidence from an IRS Field Experiment
    by Saurabh Bhargava & Dayanand Manoli

  • 2015 Optimal Taxation and Debt with Uninsurable Risks to Human Capital Accumulation
    by Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima

  • 2015 Technical Change, Wage Inequality, and Taxes
    by Laurence Ales & Musab Kurnaz & Christopher Sleet

  • 2014 Comparación entre los mínimos personales incrementados y el impuesto sobre la renta tradicional de las personas físicas. El caso de España
    by Varela, Laura. & López, Jesús. & Faíña, Andrés.

  • 2014 Sufficient statistic or not? The elasticity of taxable income in the presence of deduction possibilities
    by Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian

  • 2014 Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure
    by Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher

  • 2014 Tax-price elasticity of charitable donations: Evidence from the German taxpayer panel
    by Adena, Maja

  • 2014 Kombilöhne gegen Erwerbsarmut: Warum die USA erfolgreicher sind als Deutschland
    by Berthold, Norbert & Coban, Mustafa

  • 2014 Too many to fail - How bonus taxation prevents gambling for bailouts
    by Hilmer, Michael

  • 2014 Optimal Dynamic Carbon Taxation in a Life-Cycle Model with Distortionary Fiscal Policy
    by Rausch, Sebastian & Abrell, Jan

  • 2014 Students' Wage Expectations in Germany - New Evidence considering Tax Adjusted Estimates
    by Pfeifer, Gregor & Witte, Stefan

  • 2014 Do tax cuts increase consumption? An experimental test of Ricardian Equivalence
    by Rostam-Afschar, Davud & Meissner, Thomas

  • 2014 Strictness of tax compliance norms: A factorial survey on the acceptance of inheritance tax evasion in Germany
    by Abraham, Martin & Lorek, Kerstin & Richter, Friedemann & Wrede, Matthias

  • 2014 Are taxes beautiful? A survey experiment on information, tax choice and perceived adequacy of the tax burden
    by Abbiati, Lorenzo & Antinyan, Armenak & Corazzini, Luca

  • 2014 Die Lohnsteuer- und die Sozialabgabenbelastung ausgewählter Arbeitnehmerhaushalte in Deutschland 2013-2017
    by Boss, Alfred

  • 2014 Do tax cuts increase consumption? An experimental test of Ricardian Equivalence
    by Meissner, Thomas & Rostam-Afschar, Davud

  • 2014 Bracket Creep Revisited: Progressivity and a Solution by Adjusting the Rich Tax in Germany
    by Flores Unzaga, Ismael Martin & Zhu, Junyi

  • 2014 High marginal tax rates on the top 1%?
    by Kindermann, Fabian & Krueger, Dirk

  • 2014 Das steueroptimale Kraftfahrzeug bei Gewinneinkünften: Mythos und Realität
    by Eichfelder, Sebastian & Neugebauer, Claudia

  • 2014 Tax compliance costs: A review of cost burdens and cost structures
    by Eichfelder, Sebastian & Vaillancourt, François

  • 2014 Cross-base tax elasticity of capital gains
    by Jacob, Martin

  • 2014 The effect of tax privacy on tax compliance: An experimental investigation
    by Blaufus, Kay & Bob, Jonathan & Otto, Philipp E.

  • 2014 The effects of rewards on tax compliance decisions
    by Fochmann, Martin & Kroll, Eike B.

  • 2014 Steuerwirkungen betrieblicher Entgeltpolitik
    by Voßmerbäumer, Jan & Wagner, Franz W.

  • 2014 Affective reactions influence investment decisions: Evidence from a laboratory experiment with taxation
    by Schüßler, Katharina & Hewig, Johannes & Kiesewetter, Dirk & Fochmann, Martin

  • 2014 The effect of straight-line and accelerated depreciation rules on risky investment decisions: An experimental study
    by Ackermann, Hagen & Fochmann, Martin

  • 2014 The effect of tax preparation expenses for employees: Evidence from Germany
    by Blaufus, Kay & Hechtner, Frank & Möhlmann, Axel

  • 2014 Real tax effects and tax perception effects in decisions on asset allocation
    by Fochmann, Martin & Hemmerich, Kristina

  • 2014 Piecewise Linear Income Tax Reforms
    by Alan Krause

  • 2014 The effect of unconditional cash transfers on adult labour supply: A unitary discrete choice model for the case of Ecuador
    by Mideros A. & O'Donoghue C.

  • 2014 Desigualdad y sectores de altos ingresos en Uruguay: un análisis en base a registros tributarios y encuestas de hogares para el período 2009-2011
    by Gabriel Burdin & Fernando Esponda & Andrea Vigorito

  • 2014 Inequality and Poverty in Uruguay by Race: the Impact of Fiscal Policies
    by Florencia Amábile & Marisa Bucheli & Máximo Rossi

  • 2014 Dynamic Nonlinear Income Taxation with Quasi-Hyperbolic Discounting and No Commitment
    by Jang-Ting Guo & Alan Krause

  • 2014 Personal Income Tax Reforms: a Genetic Algorithm Approach
    by Matteo Morini & Simone Pellegrino

  • 2014 Revisiting the Income Tax Effects of Legalizing Same-sex Marriages
    by James Alm & J. Sebastian Leguizamon & Susane Leguizamon

  • 2014 Inequality and top incomes in Uruguay: a comparison between household surveys and income tax micro-data
    by Gabriel Burdín & Fernando Esponda & Andrea Vigorito

  • 2014 Inequality and poverty in Uruguay by race: the impact of fiscal policies
    by Florencia Amábile & Marisa Bucheli & Máximo Rossi

  • 2014 Identification of Income Underreporting by the Self-Employed: Employment Status or Reported Business Income?
    by Merike Kukk & Karsten Staehr

  • 2014 When a Price is Enough: Implementation in Optimal Tax Design
    by Sander Renes & Floris T. Zoutman

  • 2014 Welfare Effects of Distortionary Tax Incentives under Preference Heterogeneity: An Application to Employer-provided Electric Cars
    by Alexandros Dimitropoulos & Jos N. van Ommeren & Paul Koster & Piet Rietveld†

  • 2014 Evaluating the Impact of the Post-2008 Employment Subsidy Program in Turkey
    by Binnur Balkan & Yusuf Soner Baskaya & Semih Tumen

  • 2014 Taxation trends in the European Union: 2014 edition
    by European Commission

  • 2014 A wind of change? Reforms of Tax Systems since the launch of Europe 2020
    by Gaëlle Garnier & Endre György & Kees Heineken & Milena Mathé & Laura Puglisi & Savino Rua & Agnieszka Skonieczna & Astrid Van Mierlo

  • 2014 Fiscal Devaluations in the Euro Area: What has been done since the crisis?
    by Laura Puglisi

  • 2014 Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries
    by Salvador Barrios & Gaetan Nicodeme & Antonio Jesus Sanchez Fuentes

  • 2014 Taxes on the internet. Deterrence effects of public disclosure
    by Erlend E. Bø & Joel Slemrod & Thor O. Thoresen

  • 2014 A General Microsimulation Model for the EU VAT with a specific Application to Germany
    by Lars-H. R. Siemers

  • 2014 «Must Reward Hard Work»? An Experiment on Personal Responsibility and Preferences for Redistribution
    by Sergio Beraldo & Massimiliano Piacenza & Gilberto Turati

  • 2014 Macroeconomic and fiscal challenges faced by the Southern and Eastern Mediterranean region
    by Marek Dabrowski

  • 2014 2012 Update Report to the Study to quantify and analyse the VAT Gap in the EU-27 Member States
    by Luca Barbone & Mikhail Bonch-Osmolovskiy & Grzegorz Poniatowski

  • 2014 Taxation, Profit Distribution and Investment of Non-listed Companies in Finland
    by Määttänen, Niku & Ropponen, Olli

  • 2014 Estimating Intensive and Extensive Tax Responsiveness: Do Older Workers Respond to Income Taxes?
    by Alpert, Abby & Powell, David

  • 2014 Implication of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits
    by Boylan, Robert & Cebula, Richard & Foley, Maggie & Izard, Douglass

  • 2014 Mid-term Effects of the Flat Rate Personal Income Tax in Hungary
    by Bartha, Zoltán

  • 2014 On the Relative Size of Direct and Indirect Taxation
    by Soldatos, Gerasimos T.

  • 2014 Enhancing Growth and Welfare through debt-financed Education
    by Stauvermann, Peter Josef & Kumar, Ronald

  • 2014 Economic Freedom, Regulatory Quality, Taxation, and Living Standards
    by Cebula, Richard & Clark, Jeff

  • 2014 Bracket Creep Revisited: Progressivity and a Solution by Adjusting the Rich Tax in Germany
    by Flores Unzaga, Ismael Martin & Zhu, Junyi

  • 2014 Comparing Itemized Tax Deductions across States: A Simple Decomposition Applied to Mortgage Interest Deductions
    by Wodon, Quentin

  • 2014 Impact of Economic Freedom, Regulatory Quality, and Taxation on the Per Capita Real Income: An Analysis for OECD Nations and Non-G8 OECD Nations
    by Cebula, Richard & Clark, Jeff

  • 2014 Do partial disability pensions close the earnings gap?
    by Cueto, Begona & Miguel Á., Malo

  • 2014 Firm Size, Dual Brokerage, and National Franchise Affiliation of Real Estate Brokerage Firms: Unexpected Results from 2008 to 2013
    by Angjellari-Dajci, Fiorentina & Boylan, Robert & Cebula, Richard

  • 2014 Applying the Hedonic Pricing Model to the Prices of Single-Family Homes in the Oldest U.S. City, St. Augustine, Florida, Testing Whether Property Taxes Are Capitalized into Housing Prices
    by Angjellari-Dajci, Fiorentina & Cebula, Richard

  • 2014 Implications of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits
    by Cebula, Richard & Boylan, Robert & Foley, Maggie & Isard, Douglass

  • 2014 Where Has the Currency Gone? And Why? The Underground Economy and Personal Income Tax Evasion in the U.S., 1970-2008
    by Cebula, Richard

  • 2014 Accounting for Trends in Charitable Tax Deductions: Framework and Application to the District of Columbia
    by Wodon, Quentin & Alleyne, Betty & Cong, Lin & Mulusa, Judy & Niami, Farhad

  • 2014 A Revival of the Private Rental Sector of the Housing Market?: Lessons from Germany, Finland, the Czech Republic and the Netherlands
    by Rik de Boer & Rosamaria Bitetti

  • 2014 How to Improve Taxes and Transfers in Israel
    by Philip Hemmings

  • 2014 The Political Economy of Property Tax Reform
    by Enid Slack & Richard M Bird

  • 2014 Pensions, Savings and Housing: A Life-cycle Framework with Policy Simulations
    by John Creedy & Norman Gemmell & Grant Scobie

  • 2014 Nudges and Learning: Evidence from Informational Interventions for Low-Income Taxpayers
    by Dayanand S. Manoli & Nicholas Turner

  • 2014 High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk
    by Fabian Kindermann & Dirk Krueger

  • 2014 The New Full-time Employment Taxes
    by Casey B. Mulligan

  • 2014 Taxation and Top Incomes in Canada
    by Kevin Milligan & Michael Smart

  • 2014 Channeling Remittances to Education: A Field Experiment Among Migrants from El Salvador
    by Kate Ambler & Diego Aycinena & Dean Yang

  • 2014 Debt, Taxes, and Liquidity
    by Patrick Bolton & Hui Chen & Neng Wang

  • 2014 Cash-on-Hand & College Enrollment: Evidence from Population Tax Data and Policy Nonlinearities
    by Dayanand S. Manoli & Nicholas Turner

  • 2014 Tax Benefits to Housing and Inefficiencies in Location and Consumption
    by David Albouy & Andrew Hanson

  • 2014 Too Many to Fail - How Bonus Taxation Prevents Gambling for Bailouts
    by Michael Hilmer

  • 2014 Bailouts, Bonuses and Bankers' Short-Termism
    by Michael Hilmer

  • 2014 Progressivity of Taxes and Transfers: the Mexican Case 2012
    by Luis Huesca & Abdelkrim Araar

  • 2014 Are Local Tax Rates Strategic Complements or Strategic Substitutes?
    by Raphael Parchet

  • 2014 Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?
    by Langenmayr, Dominika

  • 2014 Labor Supply and Optimization Frictions: Evidence from the Danish student labor market
    by Jakob Egholt Søgaard

  • 2014 Income Taxes, Sorting, and the Costs of Housing: Evidence from Municipal Boundaries in Switzerland
    by Christoph Basten & Maximilian von Ehrlich & Andrea Lassmann

  • 2014 Die Lohnsteuer- und die Sozialabgabenbelastung ausgewählter Arbeitnehmerhaushalte in Deutschland 2013–2017
    by Alfred Boss

  • 2014 Taking the High Road? Compliance with Commuter Tax Allowances and the Role of Evasion Spillovers
    by Jörg Paetzold & Hannes Winner

  • 2014 Gender Bias in Tax Systems Based on Household Income
    by Andrienko, Yuri & Apps, Patricia & Rees, Ray

  • 2014 Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities
    by Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian

  • 2014 Childcare Subsidies and Household Labor Supply
    by Guner, Nezih & Kaygusuz, Remzi & Ventura, Gustavo

  • 2014 Optimal Taxation, Inequality and Top Incomes
    by Andrienko, Yuri & Apps, Patricia & Rees, Ray

  • 2014 Taxation and the Long Run Allocation of Labor: Theory and Danish Evidence
    by Kreiner, Claus Thustrup & Munch, Jakob R. & Whitta-Jacobsen, Hans Jørgen

  • 2014 Single Mothers and the Earned Income Tax Credit: Insurance Without Disincentives?
    by Athreya, Kartik & Reilly, Devin & Simpson, Nicole B.

  • 2014 Circumstantial Risk: Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure
    by Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher

  • 2014 On the role of unobserved preference Heterogeneity in discrete choice Models of labour supply
    by Daniele Pacifico

  • 2014 Tax Reforms in the EU Member States Since the Turn of the New Century: Selected Observations
    by Luigi Bernardi

  • 2014 Tax Evasion by Individuals
    by Laszlo Goerke

  • 2014 Income Tax Buyouts and Income Tax Evasion
    by Laszlo Goerke

  • 2014 Redistributive Effects of Income Tax Rates and Tax Base 1984-2009: Evidence from Japanese Tax Reforms
    by Miyazaki, Takeshi & Kitamura, Yukinobu

  • 2014 Property taxation, bounded rationality and housing prices
    by Elinder, Mikael & Persson, Lovisa

  • 2014 Estate division: Equal sharing as choice, social norm, and legal requirement
    by Erixson, Oscar & Ohlsson, Henry

  • 2014 Dividend Taxation and the Cost of New Share Issues
    by Lindhe, Tobias & Södersten, Jan

  • 2014 Taxation Of Cross-Border Labor Income And Tax Revenue Sharing In The Öresund Region
    by Dahlberg, Mattias & Önder, Ali Sina

  • 2014 Property taxation, bounded rationality and housing prices
    by Elinder, Mikael & Persson, Lovisa

  • 2014 Distribution-Free Structural Estimation with Nonlinear Budget Sets
    by Liang, Che-Yuan

  • 2014 Estate division: Equal sharing as choice, social norm, and legal requirement
    by Erixson, Oscar & Ohlsson, Henry

  • 2014 Optimal Redistribution and Monitoring of Labor Effort
    by Zoutman, Floris T. & Jacobs, Bas

  • 2014 When a Price is Enough: Implementation in Optimal Tax Design
    by Renes, Sander & Zoutman, Floris T.

  • 2014 The Effect of Capital Taxes on Household's Portfolio Composition and Intertemporal Choice: Evidence from the Dutch 2001 Capital Income Tax Reform
    by Zoutman, Floris T.

  • 2014 An Empirical Test Of The Dominant Tax Externality In Sweden
    by Ida, Tomoya & Wilhelmsson, Mats

  • 2014 Property Taxation, Bounded Rationality and House Prices
    by Elinder, Mikael & Persson, Lovisa

  • 2014 Estate Division: Equal Sharing as Choice, Social Norm, and Legal Requirement
    by Erixson, Oscar & Ohlsson, Henry

  • 2014 Critical Remarks on Piketty's 'Capital in the Twenty-first Century'
    by Homburg, Stefan

  • 2014 Social Spending and Household Welfare: Evidence from Azerbaijan
    by Ramiz Rahmanov

  • 2014 The Taxation of Owner-Occupied House in Italy: 1974-2014
    by Bruno Bises & Antonio ScialÃ

  • 2014 Da Bentham alla tassazione ottimale
    by Ruggero Paladini

  • 2014 Young Unskilled Women and the Earned Income Tax Credit: Insurance Without Disincentives?
    by Athreya, Kartik B. & Reilly, Devin & Simpson, Nicole B.

  • 2014 The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not?
    by Jarkko Harju & Tuomas Matikka

  • 2014 Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland
    by Tuomas Matikka

  • 2014 TREMOD: a Microsimulation Model for the Province of Trento (Italy)
    by Davide Azzolini & Martina Bazzoli & Silvia De Poli & Carlo Fiorio & Samuele Poy

  • 2014 The use of tax expenditures in times of fiscal consolidation
    by Lovise Bauger

  • 2014 Income Redistribution and the Diversity of Consumer Goods
    by Paul Maarek & Renaud Bourlès & Michael T.Dorsch

  • 2014 Estimating taxable income responses using Danish tax reforms
    by Henrik Jacobsen Kleven & Esben Anton Schultz

  • 2014 The mortgage interest deduction and its impact on homeownership decisions
    by Christian A. L. Hilber & Tracy M. Turner

  • 2014 The Dynamic Effects of Eliminating or Curtailing the Home Mortgage Interest Deduction
    by Diamond, John W. & Zodrow, George R.

  • 2014 Overcoming The Fiscal Trilemma With Two Progressive Consumption Tax Supplements
    by LAURENCE SEIDMAN

  • 2014 On the Optimality of U.S. Fiscal Policy: 1960-2010
    by Ortigueira, Salvador

  • 2014 Does the Cost of Child Care Affect Female Labor Market Participation ? An Evaluation of a French Reform of Childcare Subsidies
    by Pauline Givord & Claire Marbot

  • 2014 High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk
    by Kindermann, Fabian & Krueger, Dirk

  • 2014 Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries
    by Barrios, Salvador & Nicodème, Gaëtan & Sanchez Fuentes, Antonio Jesus

  • 2014 Volatile Top Income Shares in Switzerland? Reassessing the Evolution Between 1981 and 2009
    by Foellmi, Reto & Martínez, Isabel Z.

  • 2014 Saving behavior and risk taking: Evidence from the Dutch Tax Reform in 2001
    by Erik Floor & Arjan Lejour

  • 2014 Subsidios cruzados en servicios públicos domiciliarios basados en el avalúo Catastral
    by Juan Miguel Gallego & Luis H Gutiérrez & Denis López & Carlos Sepúlveda

  • 2014 Estratificación socioeconómica con base en información catastral. Modelos para el caso de Bogotá, D.C
    by Juan Miguel Gallego & Denis López & Carlos Sepúlveda

  • 2014 A Microsimulation of the Impact of Tax Reforms on Child Poverty: the Case of Italy
    by Roxana Sandu

  • 2014 Labour Force Participation and Tax-Benefit Systems: A Cross-Country Comparative Perspective
    by Kamil Galuscak & Gabor Katay

  • 2014 What kind of Corporation Tax Regime?
    by Sijbren Cnossen

  • 2014 Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax Reform
    by Jarkko Harju & Tuomas Matikka

  • 2014 Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries
    by Salvador Barrios & Gaëtan J.A. Nicodème & Antonio Jesus Sanchez Fuentes

  • 2014 Dividend Taxation and the Cost of New Share Issues
    by Tobias Lindhe & Jan Södersten

  • 2014 When a Price is Enough: Implementation in Optimal Tax Design
    by Sander Renes & Floris Zoutman

  • 2014 The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?
    by Jarkko Harju & Tuomas Matikka

  • 2014 Income Taxes, Sorting, and the Costs of Housing: Evidence from Municipal Boundaries in Switzerland
    by Christoph Basten & Maximilian von Ehrlich & Andrea Lassmann

  • 2014 Financing and Funding Health Care: Optimal Policy and Political Implementability
    by Robert Nuscheler & Kerstin Roeder

  • 2014 Does Giving to Charity Lead to Better Health? Evidence from Tax Subsidies for Charitable Giving
    by Baris K. Yörük

  • 2014 A Theory of Tax Avoidance - Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model
    by Ralf Ewert & Rainer Niemann

  • 2014 Optimal Redistribution and Monitoring of Labor Effort
    by Floris Zoutman & Bas Jacobs

  • 2014 Income Tax Buyouts and Income Tax Evasion
    by Laszlo Goerke

  • 2014 Is a Minimum Wage an Appropriate Instrument for Redistribution?
    by Aart Gerritsen & Bas Jacobs

  • 2014 Optimal Taxation, Child Care and Models of the Household
    by Patricia Apps & Ray Rees

  • 2014 Tax and Transfer Policies and the Female Labor Supply in the EU
    by Klara Kaliskova

  • 2014 Who Loses Most? The Impact of Taxes and Transfers on Retirement Incomes
    by Finn Poschmann & Alexandre Laurin

  • 2014 The Distribution of Household Income and Federal Taxes, 2011
    by Congressional Budget Office

  • 2014 The Distribution of Household Income and Federal Taxes, 2011
    by Congressional Budget Office

  • 2014 The Distribution of Household Income and Federal Taxes, 2011
    by Congressional Budget Office

  • 2014 A Microsimulation model of the Slovak Tax-Benefit System
    by Zuzana Siebertova & Norbert Svarda & Jana Valachyova

  • 2014 As American as Apple Inc.: International tax and ownership nationality
    by Chris Sanchirico

  • 2014 Taking the High Road? Compliance with commuter tax allowances and the role of evasion spillovers
    by Jörg Paetzold & Hannes Winner

  • 2014 A warm glow in the after life? The determinants of charitable bequests
    by Michael Sanders & Sarah Smith

  • 2014 Intergenerational altruism and house prices: evidence from bequest tax reforms in Italy
    by G. Bellettini & F. Taddei & G. Zanella

  • 2014 Income Taxation, Transfers and Labour Supply at the Extensive Margin
    by Benczúr, P. & Kátay, G. & Kiss, A. & Rácz , O.

  • 2014 Do Tax Cuts Increase Consumption? An Experimental Test of Ricardian Equivalence
    by Thomas Meissner & Davud Rostam-Afschar

  • 2014 Estructura impositiva y capacidad recaudatoria en España: Un análisis comparado con la UE
    by Pablo Hernández de Cos & David López Rodríguez

  • 2014 Optimal Taxation, Inequality and Top Incomes
    by Yuri Andrienko & Patricia Apps & Ray Rees

  • 2014 Optimal Taxation and Life Cycle Labor Supply Profile
    by Michael Kuklik & Nikita Céspedes

  • 2014 Is the Flat Tax Optimal under Income Risk?
    by Dominique Henriet & Patrick Pintus & Alain Trannoy

  • 2014 An Interpretation of the Gini Coefficient in a Stiglitz Two-Type Optimal Tax Problem
    by Bo Sandemann Rasmussen

  • 2014 Automatic Social Stabilizers What They Are And How They Function
    by AILINCA, Alina Georgeta

  • 2014 An Empirical Model of Tax Convexity and Self-Employment
    by Jean-François Wen & Daniel V. Gordon

  • 2014 Taxation and the Earnings of Husbands and Wives: Evidence from Sweden
    by Alexander M. Gelber

  • 2014 Income redistribution in the European Union
    by Silvia Avram & Horacio Levy & Holly Sutherland

  • 2014 Levels and Trends in U.S. Income and its Distribution: A Crosswalk from Market Income towards a Comprehensive Haig-Simons Income Approach
    by Philip Armour & Richard V. Burkhauser & Jeff Larrimore

  • 2014 Income Taxation Versus Managerial Decisions
    by Tomasz Wo³owiec & Tomasz Skica & Anna Nedyalkova

  • 2014 Income Taxes, Public Fiscal Policy And Economic Growth
    by Tomasz Skica & Tomasz Wo³owiec & Galya Gercheva

  • 2014 Eeconomic Relations Between Personal And Corporate Income Tax
    by Tomasz Skica & Tomasz Wo³owiec & Pavel Pavlov

  • 2014 Efectos de la reforma hacendaria de 2013 en la inflación, los salarios reales y la contratación colectiva de trabajo
    by Gutiérrez Rodríguez, Roberto

  • 2014 Altos ingresos e impuesto de renta en Colombia, 1993-2010
    by Facundo Alvaredo & Juliana Londoño Vélez

  • 2014 Income Taxation of U.S. Households: Facts and Parametric Estimates
    by Nezih Guner & Remzi Kaygusuz & Gustavo Ventura

  • 2014 Dopady reformy přímých daní k roku 2015: vyhodnocení pomocí modelu TAXBEN
    by Libor Dušek & Klára Kalíšková & Daniel Münich

  • 2014 Tax Treatment of Public and Private Pensions
    by Jaroslav Vostatek

  • 2014 The Bulgarian Flat Tax
    by Emil Kalchev

  • 2014 Simples Nacional no Brasil: o difícil balanço entre estímulos às pequenas empresas e aos gastos tributários [Simples Nacional in Brazil: the difficult balance between small businesses stimuli and tax expenditures]
    by Nelson Leitão Paes

  • 2014 Changing Age and Household Patterns: Implications for Welfare Costs in Denmark 1982 – 2007
    by Rasmus Højbjerg Jacobsen & Svend E. Hougaard Jensen

  • 2014 Impact of Population Aging on the Personal Income Tax Base in Japan : Simulation Analysis of Taxation on Pension Benefits Using Micro Data
    by Hiroyuki Yashio & Keishi Hachisuka

  • 2014 The Impact of Demographic Changes on Social Security Payments and the Personal Income Tax Base - Long-term Micro-simulation Approach -
    by Kazuya Matsuda & Yumiko Ozeki & Kazuaki Kikuta & Junji Ueda

  • 2014 Tax and Social Insurance Burden on Households : Estimate Using National Survey of Family Income and Expenditure
    by Taro Ohno & Masahiko Nakazawa & Kazuya Matsuda & Kazuaki Kikuta & Tomoko Masuda

  • 2014 Status of the Income Tax Burden in Japan - Focusing on High-Income Earners -
    by Naoki Oka

  • 2014 Japan fs Income Tax Base: Comparison with Other Countries and Estimation of Tax Reform
    by Atsushi Nakamoto

  • 2014 Debates on Individual Income Tax and Potential Japanese Tax Reforms
    by Masaaki Suzuki

  • 2014 Welfare Effects of a Shift of Joint to Individual Taxation in the German Personal Income Tax
    by André Decoster & Peter Haan

  • 2014 The Redistributive Effect and Progressivity of Taxes Revisited: An International Comparison across the European Union
    by Gerlinde Verbist & Francesco Figari

  • 2014 Is Self-Employment Income More Responsive to Income Tax Rate?
    by Seng-Eun Choi

  • 2014 Bracket Creep Revisited - with and without r > g: Evidence from Germany
    by Junyi Zhu

  • 2014 The Effect of the Capital Gains Tax Exemption on Stock Market Prices in Chile
    by Claudio Agostini & Mariel C. Siravegna

  • 2014 A General Microsimulation Model for the EU VAT with a specific Application to Germany
    by Lars-H. R. Siemers

  • 2014 Market Transition and Income Inequality in Urban China: Evidence from Shapley Value Decomposition
    by Chunjin Chen & Shi Li

  • 2014 The Fight against Tax Evasion and Avoidance
    by Vieri Ceriani

  • 2014 The Tax Treatment of Family Income: Equity and Efficiency
    by Paolo Liberati

  • 2014 The Erosion of the Personal Income Tax Base in Italy: Equity Aspects
    by Bruno Bises & Antonio Scialà

  • 2014 Capital and Business Taxation
    by Vincenzo Visco

  • 2014 Origins, Design, Implementation and Shortcomings of Cesare Cosciani’s Tax Reform Proposals
    by Antonio Pedone

  • 2014 Shall High Income Earners Pay More Taxes in The Kyrgyz Republic
    by Saida ISMAILAKHUNOVA

  • 2014 Hrvatski porezni sustav: Je li u funkciji investiranjac
    by Branko Parac

  • 2014 Cash by any other name? Evidence on labeling from the UK Winter Fuel Payment
    by Beatty, Timothy K.M. & Blow, Laura & Crossley, Thomas F. & O'Dea, Cormac

  • 2014 To own or not to own your life insurance policy?
    by Joulfaian, David

  • 2014 The incidence of non-linear price-dependent consumption taxes
    by Carbonnier, Clément

  • 2014 Toward obtaining a consistent estimate of the elasticity of taxable income using difference-in-differences
    by Weber, Caroline E.

  • 2014 Bunching and non-bunching at kink points of the Swedish tax schedule
    by Bastani, Spencer & Selin, Håkan

  • 2014 Behavioral responses and the distributional effects of the Russian ‘flat’ tax
    by Duncan, Denvil

  • 2014 Distributional and employment effects of labour tax changes in Finland
    by Lehmus, Markku

  • 2014 Does giving to charity lead to better health? Evidence from tax subsidies for charitable giving
    by Yörük, Barış K.

  • 2014 Intensive margins, extensive margins, and spousal allowances in the Japanese system of personal income taxes: A discrete choice analysis
    by Bessho, Shun-ichiro & Hayashi, Masayoshi

  • 2014 Deterrence vs. gamesmanship: Taxpayer response to targeted audits and endogenous penalties
    by Phillips, Mark D.

  • 2014 The tax benefit of income smoothing
    by Rydqvist, Kristian & Schwartz, Steven T. & Spizman, Joshua D.

  • 2014 The turn-of-the-year effect and tax-loss-selling by institutional investors
    by Sikes, Stephanie A.

  • 2014 Experimental evidence on the relationship between tax evasion opportunities and labor supply
    by Doerrenberg, Philipp & Duncan, Denvil

  • 2014 Asymmetric responses to income changes: The payroll tax increase versus tax refund in 2013
    by Bracha, Anat & Cooper, Daniel

  • 2014 On the distribution of tax effects on headquarters location
    by Bösenberg, Simon & Egger, Peter H. & Strecker, Nora M.

  • 2014 Differences by mother’s education in the effect of childcare on child obesity
    by Nazarov, Zafar E. & Rendall, Michael S.

  • 2014 The effect of China's agricultural tax abolition on rural families' incomes and production
    by Wang, Xiaxin & Shen, Yan

  • 2014 Lebenseinkommen von Arbeitnehmern in Deutschland: Ungleichheit verdoppelt sich zwischen den Geburtsjahrgängen 1935 und 1972
    by Timm Bönke & Holger Lüthen

  • 2014 Frauen erzielen im Durchschnitt nur halb so hohe Einkommen wie Männer
    by Stefan Bach

  • 2014 Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries
    by Richard M. Bird & Eric M. Zolt

  • 2014 The growth effects of tax rates in the OECD
    by Norman Gemmell & Richard Kneller & Ismael Sanz

  • 2014 Steuermehreinnahmen, Mindestlohn und kalte Progression
    by Christian Breuer

  • 2014 The Redistributive Effects Of Personal Taxes And Social Benefits In The Republic Of Serbia
    by Srdjan Djindjic

  • 2014 Tax Measures For Economic Recovery In Eu
    by Lect. Petru-Ovidiu Mura Ph. D

  • 2014 How Can Scandinavians Tax So Much?
    by Henrik Jacobsen Kleven

  • 2014 Estimating Taxable Income Responses Using Danish Tax Reforms
    by Henrik Jacobsen Kleven & Esben Anton Schultz

  • 2014 The Incentive Effects of Marginal Tax Rates: Evidence from the Interwar Era
    by Christina D. Romer & David H. Romer

  • 2014 Taxation of Couples under Assortative Mating
    by Alexander Frankel

  • 2014 Giving Mom a Break: The Impact of Higher EITC Payments on Maternal Health
    by William N. Evans & Craig L. Garthwaite

  • 2014 The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
    by Michael P. Devereux & Li Liu & Simon Loretz

  • 2014 Entrepreneurial Taxation with Endogenous Entry
    by Florian Scheuer

  • 2014 Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities
    by Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva

  • 2014 The Dividend Clientele Hypothesis: Evidence from the 2003 Tax Act
    by Laura Kawano

  • 2014 Fiscal Policy and MPC Heterogeneity
    by Tullio Jappelli & Luigi Pistaferri

  • 2014 Can Tax Rebates Stimulate Consumption Spending in a Life-Cycle Model?
    by Jonathan Huntley & Valentina Michelangeli

  • 2014 Year-End Tax Planning of Top Management: Evidence from High-Frequency Payroll Data
    by Claus Thustrup Kreiner & S?ren Leth-Petersen & Peer Ebbesen Skov

  • 2013 Steuerflucht und Steueroasen
    by Konrad, Kai A. & Heckemeyer, Jost H. & Spengel, Christoph & Leibrecht, Markus & Schratzenstaller, Margit & Gärtner, Manfred & Büttner, Thiess & Holzmann, Carolin

  • 2013 Kombilohn oder Workfare? Wege aus der strukturellen Arbeitslosigkeit auf dem Prüfstand
    by Berthold, Norbert & Coban, Mustafa

  • 2013 Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply
    by Doerrenberg, Philipp & Duncan, Denvil

  • 2013 Declining Tax Progression and the German Dual Income Tax
    by Jenderny, Katharina

  • 2013 FAT or VAT? The Financial Activities Tax as a Substitute to Imposing Value Added Tax on Financial Services
    by Erbe, Katharina & Büttner, Thiess

  • 2013 Empirical welfare analysis with preference heterogeneity
    by Haan, Peter & Decoster, Andre

  • 2013 Fair Inheritance Taxation in the Presence of Tax Planning
    by Wrede, Matthias

  • 2013 Composition effects of the German Federal Government on the average top income tax burden
    by Scharfenkamp, Katrin

  • 2013 Bequests and labor supply in Germany
    by Peters, Heiko & Schwarz, Peter

  • 2013 Fair inheritance taxation in the presence of tax planning
    by Wrede, Matthias

  • 2013 Rational choice of itemized deductions
    by Wrede, Matthias

  • 2013 Verhindert ein Mindestlohn eine Ausbeutung des Staates?
    by Boss, Alfred

  • 2013 Der Einfluss des Erdölpreises auf die Energiesteuerprognose
    by Boysen-Hogrefe, Jens

  • 2013 Mobility of top incomes in Germany
    by Jenderny, Katharina

  • 2013 The mutual impact of deferral labour taxation and capital income taxation on risk-taking behaviour: An experimental analysis
    by Massarrat-Mashhadi, Nima

  • 2013 Die Auswirkungen des Steuersystemwechsels vom Halbeinkünfteverfahren zur Abgeltungssteuer auf die Ausschüttungspolitik von Unternehmen
    by Podlech, Nils

  • 2013 Die Auswirkungen des Steuersystemwechsels vom Halbeinkünfteverfahren zur Abgeltungssteuer auf die Ausschüttungspolitik von Unternehmen
    by Podlech, Nils

  • 2013 Do corporate tax cuts increase investments?
    by Brandstetter, Laura & Jacob, Martin

  • 2013 Payout policies of privately held firms: Flexibility and the role of income taxes
    by Jacob, Martin & Alstadsæter, Annette

  • 2013 The effect of awareness and incentives on tax evasion
    by Alstadsæter, Annette & Jacob, Martin

  • 2013 The impact of taxation on international assignment decisions: A principal-agent approach
    by Martini, Jan Thomas & Niemann, Rainer

  • 2013 Steuerwirkungen betrieblicher Entgeltpolitik
    by Voßmerbäumer, Jan & Wagner, Franz W.

  • 2013 Measuring the importance of voluntary work in the Ã…land Islands
    by Jouko Kinnunen & Maria Rundberg

  • 2013 Introducing increasing personal allowances in the Personal Income Tax. An analysis in terms of social welfare for the Spanish regions
    by Laura Varela-Candamio & Jesús López-Rodríguez & Andrés Faíña

  • 2013 Tax Policy and Philanthropy: A Primer on the Evidence for the U.S. and its Implications
    by Jon Bakija

  • 2013 Aid to Jobless Workers in Florida in the Face of the Great Recession: The Interaction of Unemployment Insurance and the Supplemental Nutritional Assistance Program
    by Peter R. Mueser & Colleen M. Heflin

  • 2013 Rethinking the political economy of fiscal consolidation in two recessions in Ireland
    by Niamh Hardiman

  • 2013 Retirement Incomes, Labour Supply and Co-residency Decisions of Older Immigrants in Canada: 1991-2006
    by McDonald, James Ted & Worswick, Christopher

  • 2013 Empirical Welfare Analysis: When Preferences Matter
    by Jean-François Carpantier & Christelle Sapata

  • 2013 High incomes and personal taxation in a developing economy: Colombia 1993-2010
    by Facundo Alveredo & Juliana Londoño Vélez

  • 2013 Taxation trends in the European Union: 2013 edition
    by European Commission

  • 2013 Recent Reforms of Tax Systems in the EU: Good and Bad News
    by Gaëlle Garnier & Aleksandra Gburzynska & Endre György & Milena Mathé & Doris Prammer & Savino Ruà & Agnieszka Skonieczna

  • 2013 Study on the Impacts of Fiscal Devaluation
    by CPB Netherlands & CAPP

  • 2013 The marginal cost of public funds in the EU: the case of labour versus green taxes
    by Salvador Barrios & Jonathan Pycroft & Bert Saveyn

  • 2013 Top Incomes and Top Tax Rates : Implications for Optimal Taxation of Top Incomes in Finland
    by Marja Riihelä & Risto Sullström & Matti Tuomala

  • 2013 Distributional benchmarking in tax policy evaluations
    by Thor O. Thoresen & Zhiyang Jia & Peter J. Lambert

  • 2013 Validation of structural labor supply model by the elasticity of taxable income
    by Thor O. Thoresen & Trine E. Vattø

  • 2013 Transaction Taxes, Capital Gains Taxes and House Prices
    by Nicole Aregger & Martin Brown & Enzo Rossi

  • 2013 Study to quantify and analyse the VAT Gap in the EU-27 Member States
    by Luca Barbone & Misha V. Belkindas & Leon Bettendorf & Richard Bird & Mikhail Bonch-Osmolovskiy & Michael Smart

  • 2013 Measuring the Impact of Marginal Tax Rate Reform on the Revenue Base of South Africa Using a Microsimulation Tax Model
    by Yolandé van Heerden and N.J. Schoeman

  • 2013 Equity release and taxation of life annuities
    by Määttänen, Niku & Valkonen, Tarmo

  • 2013 Optimal Taxation and Life Cycle Labor Supply Profile
    by Céspedes, Nikita & Kuklik, Michael

  • 2013 Distributional Welfare Impact of the 2013 Adjustment of Tax-Free Income Threshold in Indonesia: A CGE Simulation
    by Amir, Hidayat & Hewings, Geoffrey J.D.

  • 2013 The Underground Economy in the U.S.A: Preliminary New Evidence on the Impact of Income Tax Rates (and Other Factors)on Aggregate Tax Evasion, 1975-2008
    by Cebula, Richard

  • 2013 Teaching the Economics of Income Tax Evasion
    by Cebula, Richard & Foley, Maggie

  • 2013 Effects of Economic Freedom, Regulatory Quality, and Taxation on Real Income
    by Cebula, Richard

  • 2013 Proiezioni della spesa e del finanziamento dei Sistemi Sanitari Regionali in Italia [2015-2030]
    by SALERNO, Nicola Carmine

  • 2013 Demografia, Occupazione e Produttività in Italia e nelle Regioni italiane [terza parte del progetto "Il presente e il futuro del Pay-Go in Italia, Europa e Us"]
    by SALERNO, Nicola Carmine

  • 2013 Economics as victim between lawyers and mathematics: An explanation for the tax credit, Bulgarian potential fraud, European unemployment and the economic crisis
    by Colignatus, Thomas

  • 2013 Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation
    by Dirk Krueger & Alexander Ludwig

  • 2013 Optimal Taxation and Life Cycle Labor Supply Profile
    by Michael Kuklik & Nikita Cespedes

  • 2013 Vers une croissance plus verte en Luxembourg
    by Nicola Brandt

  • 2013 Greening Growth in Luxembourg
    by Nicola Brandt

  • 2013 Income Inequality and Poverty in Colombia - Part 2. The Redistributive Impact of Taxes and Transfers
    by Isabelle Joumard & Juliana Londoño Vélez

  • 2013 The System of Revenue Sharing and Fiscal Transfers in China
    by Xiao Wang & Richard Herd

  • 2013 Effective Personal Tax Rates on Marginal Skills Investments in OECD Countries: A New Methodology
    by Bert Brys & Carolina Torres

  • 2013 Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries
    by Dominique Paturot & Kirsti Mellbye & Bert Brys

  • 2013 Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures
    by John Creedy & Norman Gemmell

  • 2013 Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures
    by John Creedy

  • 2013 The Distributional Impact of Population Ageing
    by Omar A Aziz & Christopher Ball & John Creedy & Jesse Eedrah

  • 2013 Regression Estimates of the Elasticity of Taxable Income and the Choice of Instrument
    by Simon Carey & John Creedy & Norman Gemmell & Josh Teng

  • 2013 Accounting for Income Changes over the Great Recession (2007-2010) Relative to Previous Recessions: The Importance of Taxes and Transfers
    by Jeff Larrimore & Richard V. Burkhauser & Philip Armour

  • 2013 Taxpayer Search for Information: Implications for Rational Attention
    by Jeffrey Hoopes & Daniel Reck & Joel Slemrod

  • 2013 Advance Refundings of Municipal Bonds
    by Andrew Ang & Richard C. Green & Yuhang Xing

  • 2013 New Evidence on Taxes and the Timing of Birth
    by Sara LaLumia & James M. Sallee & Nicholas Turner

  • 2013 Marginal Tax Rates and Income: New Time Series Evidence
    by Karel Mertens

  • 2013 Levels and Trends in United States Income and Its Distribution A Crosswalk from Market Income Towards a Comprehensive Haig-Simons Income Approach
    by Philip Armour & Richard V. Burkhauser & Jeff Larrimore

  • 2013 Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark
    by Henrik Jacobsen Kleven & Camille Landais & Emmanuel Saez & Esben Anton Schultz

  • 2013 Estate Taxation with Altruism Heterogeneity
    by Emmanuel Farhi & Iván Werning

  • 2013 The importance of choosing the data set for tax-benefit analysis
    by Lidia CERIANI & Carlo V. FIORIO & Chiara GHIGLIARANO

  • 2013 On the Optimal Provision of Social Insurance
    by Krueger, Dirk & Ludwig, Alexander

  • 2013 Changes in Wage Distributions of Wage Earners in Canada: 2000-2005
    by Kao-Lee Liaw & Lei Xu

  • 2013 On the Interdependence of Illegal and Legal Immigration
    by Moritz Bonn

  • 2013 Mobility, Taxation and Welfare
    by Sami Bibi & Jean-Yves Duclos & Abdelkrim Araar

  • 2013 Empirical Welfare Analysis: When Preferences Matter
    by Jean-François Carpantier & Christelle Sapata

  • 2013 Multiple Steady States under the Balanced Budget Rule- a Generalization
    by Fujio Takata

  • 2013 Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation
    by Dirk Krueger & Alexander Ludwig

  • 2013 Verhindert ein Mindestlohn eine Ausbeutung des Staates?
    by Alfred Boss

  • 2013 Der Einfluss des Erdölpreises auf die Energiesteuerprognose
    by Jens Boysen-Hogrefe

  • 2013 Taxes, Informality and Income Shifting: Evidence from a Recent Pakistani Tax Reform
    by Mazhar Waseem

  • 2013 Ist die Antwort wirklich 42? Die Frage nach dem optimalen Spitzensteuersatz für Deutschland
    by Hermle, Johannes & Peichl, Andreas

  • 2013 Bundestagswahlkampf 2013: Klientelpolitik durch Steuerreform?
    by Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian & Sommer, Eric

  • 2013 Aid to Jobless Workers in Florida in the Face of the Great Recession: The Interaction of Unemployment Insurance and the Supplemental Nutritional Assistance Program
    by Heflin, Colleen M. & Mueser, Peter R.

  • 2013 How Do Stamp Duties Affect the Housing Market?
    by Davidoff, Ian & Leigh, Andrew

  • 2013 Families, Taxes and the Welfare System
    by Simpson, Nicole B.

  • 2013 How taxes and welfare distort work incentives: static lifecycle and dynamic perspectives
    by Mike Brewer & Monica Costa Dias & Jonathan Shaw

  • 2013 Relative Consumption and Tax Evasion
    by Laszlo Goerke

  • 2013 Distortive Effects of Dividend Taxation
    by Lindhe, Tobias & Södersten, Jan

  • 2013 Using the Discrete Model to Derive Optimal Income Tax Rates
    by Bastani, Spencer

  • 2013 Distortive Effects of Dividend Taxation
    by Lindhe, Tobias & Södersten, Jan

  • 2013 In-Work Benefits and the Nordic Model
    by Kolm, Ann-Sofie & Tonin, Mirco

  • 2013 Earned income tax credits, unemployment benefits and wages: empirical evidence from Sweden
    by Bennmarker, Helge & Calmfors, Lars & Larsson Seim, Anna

  • 2013 A family of simple paternalistic transfer models
    by Andras Simonovits

  • 2013 Developments in the theory of optimal income taxation with applications to the Hungarian tax system
    by Aron Kiss

  • 2013 The impact of tax incentives on the economic activity of entrepreneurs
    by Tuomas Kosonen & Jarkko Harju

  • 2013 The role of tax policy in times of fiscal consolidation
    by Savina Princen & Gilles Mourre

  • 2013 Bringing Back Subprime? The Hazards of Restructuring the GSEs
    by Dean Baker & Nicole Woo

  • 2013 The Incidence of Non-Linear Consumption Taxes
    by Clément Carbonnier

  • 2013 Impactos distributivos sobre los hogares de la reforma fiscal 2010 en México
    by Absalón, Carlos & Urzúa, Carlos M.

  • 2013 Income underreporting by households with business income. Evidence from Estonia
    by Merike Kukk & Karsten Staehr

  • 2013 Reforming Family Taxation in Germany: Labor Supply vs. Insurance Effects
    by Hans Fehr & Manuel Kallweit & Fabian Kindermann

  • 2013 From the EU Savings Directive to the US FATCA, Taxing Cross Border Savings Income
    by Marcel GERARD & Lucia GRANELLI

  • 2013 Does the cost of child care affect female labor market participation? An evaluation of a French reform of childcare subsidies
    by P. GIVORD & C. MARBOT

  • 2013 Childcare Subsidies and Household Labor Supply
    by Guner, Nezih & Kaygusuz, Remzi & Ventura, Gustavo

  • 2013 Tax Reforms and Intertemporal Shifting of Wage Income: Evidence from Danish Monthly Payroll Records
    by Kreiner, Claus Thustrup & Leth-Petersen, Søren & Skov, Peer Ebbesen

  • 2013 The stability of tax elasticities in The Netherlands
    by Leon Bettendorf & Duncan van Limbergen

  • 2013 Up or out? How individual research grants affect academic careers in the Netherlands
    by Sander Gerritsen & Karen van der Wiel & Erik Plug (UVA)

  • 2013 The dog that did not bark: The EITC for single mothers in the Netherlands
    by Leon Bettendorf & Kees Folmer & Egbert Jongen

  • 2013 Tributación y Equidad en Colombia
    by Roberto Steiner & Alex Cañas

  • 2013 Federal Income Tax Revenue Volatility Since 1966
    by Estelle P. Dauchy & Christopher Balding

  • 2013 Taxing Bequests and Consumption in the Steady State
    by Johann K. Brunner & Susanne Pech

  • 2013 Strategic Choices for Redistribution and the Veil of Ignorance: Theory and Experimental Evidence
    by Anke Gerber & Andreas Nicklisch & Stefan Voigt

  • 2013 Reforming Family Taxation in Germany - Labor Supply vs. Insurance Effects
    by Hans Fehr & Manuel Kallweit & Fabian Kindermann

  • 2013 The Effect of Awareness and Incentives on Tax Evasion
    by Annette Alstadsæter & Martin Jacob

  • 2013 The Impact of Taxation on International Assignment Decisions - A Principal-Agent Approach
    by Jan Thomas Martini & Rainer Niemann

  • 2013 The Impact of Tax Incentives on the Economic Activity of Entrepreneurs
    by Jarkko Harju & Tuomas Kosonen

  • 2013 Who Participates in Tax Avoidance?
    by Annette Alstadsæter & Martin Jacob

  • 2013 What Do Immigrants Value Most About Switzerland? Evidence of the Relative Importance of Income Taxes
    by Mario Morger

  • 2013 Relative Consumption and Tax Evasion
    by Laszlo Goerke

  • 2013 Family Taxation and the Female Labor Supply: Evidence from the Czech Republic
    by Klara Kaliskova

  • 2013 The effect of awareness and incentives on tax evasion
    by Annette Alstadsæter & Martin Jacob

  • 2013 The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?
    by Jarkko Harju & Tuomas Matikka

  • 2013 Childcare Subsidies and Household Labor Supply
    by Nezih Guner & Remzi Kaygusuz & Gustavo Ventura

  • 2013 Income Taxation of U.S. Households: Facts and Parametric Estimates
    by Nezih Guner & Remzi Kaygusuz & Gustavo Ventura

  • 2013 Housing and Tax Policy
    by Sami Alpanda & Sarah Zubairy

  • 2013 Income Redistribution through Taxes and Social Benefits: The Case of Slovenia and Croatia
    by Mitja ÄŒok & Ivica Urban & Miroslav VerbiÄ

  • 2013 The Impact of Charitable Subsidies on Religious Giving and Attendance: Evidence from Panel Data
    by Barış K. Yörük

  • 2013 Gelir Uzerinden Alinan Vergilerde Vergi Guvenlik Onlemleri ve Mukelleflerin Ba-Bs Bildirimlerine Bakisi Arastirmasi
    by Cahit SANVER & Ates OKTAR

  • 2013 Changes in the Tax Burden of Natural Persons from 2013
    by Jana Skálová

  • 2013 Limits and Opportunities of Single Collection Point in the Czech Republic
    by Jana Tepperová & Kateřina Kubantová

  • 2013 Discrimination in Taxation of Non-residents
    by Jana Tepperová & Lucie Rytírová

  • 2013 Interprovincial Differences in Power Sector Subsidies and Implications for the NFC Award
    by Umbreen Fatima & Anjum Nasim

  • 2013 Trends in tax systems in the EU
    by B. Eugène & P. Bisciari & M. Nautet & P. Stinglhamber & L. Van Meensel

  • 2013 Trends in tax systems in the EU
    by B. Eugène & P. Bisciari & M. Nautet & P. Stinglhamber & L. Van Meensel

  • 2013 A Revised Estimation of Japan's Income Tax Base
    by Shigeki Morinobu & Atsushi Nakamoto

  • 2013 The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment
    by Martin Fochmann & Joachim Weimann

  • 2013 Mental Accounting of Self-Employed Taxpayers: On the Mental Segregation of the Net Income and the Tax Due
    by Stephan Muehlbacher & Erich Kirchler

  • 2013 The Inconsistency Between Measurement and Policy Instruments in Family Income Taxation
    by Peter J. Lambert & Shlomo Yitzhaki

  • 2013 Voluntary Pension Savings and Tax Incentives: Evidence from Finland
    by Jarkko Harju

  • 2013 Capital Gains Taxes and the Realization of Capital Gains and Losses - Evidence from German Income Tax Data
    by Martin Jacob

  • 2013 A Note on the Taxation of Couples Under Income Uncertainty
    by Giacomo Corneo

  • 2013 Optimal Redistributive Taxation in a Multiexternality Model
    by Paul Eckerstorfer

  • 2013 Egyszerű paternalista transzfermodellek családja
    by Simonovits, András

  • 2013 The Logarithmic Progressive Income Tax
    by Lawrence Briskin

  • 2013 Taxation of wages in the Alps-Adriatic region
    by Mitja Cok & Mateja Ana Grulja & Tomaz Turk

  • 2013 Taxation of Married Couples in Germany and the UK: One-Earner Couples Make the Difference
    by Stefan Bach & Peter Haan & Richard Ochmann

  • 2013 Tax-benefit systems, income distribution and work incentives in the European Union
    by H. Xavier Jara & Alberto Tumino

  • 2013 The importance of choosing the data set for tax-benefit analysis
    by Lidia Ceriani & Carlo V. Fiorio & Chiara Gigliarano

  • 2013 Improving work incentives in Serbia: evaluation of a tax policy reform using SRMOD
    by Sasa Randelovic & Jelena Zarkovic Rakic

  • 2013 Asymmetric responses to tax-induced changes in personal income: the 2013 payroll tax hike versus anticipated 2012 tax refunds
    by Bracha, Anat & Cooper, Daniel

  • 2013 Mitigating Shareholder Taxation in Small Open Economies?
    by Martin Jacob & Jan Södersten

  • 2013 Report of China Household Income Disparity
    by Survey and Research Center for China Household Finance, SWUFE

  • 2013 Distribution of Average, Marginal and Participation Tax Rates among Czech Taxpayers: Results from a TAXBEN Model
    by Libor Dousek & Klara Kaliskova & Daniel Munich

  • 2013 The optimal top marginal tax rate: Application to Hungary
    by Aron Kiss

  • 2013 Timing of death and the repeal of the Swedish inheritance tax
    by Eliason, M. & Ohlsson, H.

  • 2013 Labor income responds differently to income-tax and payroll-tax reforms
    by Lehmann, Etienne & Marical, François & Rioux, Laurence

  • 2013 Biased perceptions of income distribution and preferences for redistribution: Evidence from a survey experiment
    by Cruces, Guillermo & Perez-Truglia, Ricardo & Tetaz, Martin

  • 2013 The employment effects of low-wage subsidies
    by Huttunen, Kristiina & Pirttilä, Jukka & Uusitalo, Roope

  • 2013 Food subsidy, income transfer and the poor: A comparative analysis of the public distribution system in India's states
    by Jha, Raghbendra & Gaiha, Raghav & Pandey, Manoj K. & Kaicker, Nidhi

  • 2013 Investor home bias and sentiment about the country benefiting from the tax revenue
    by Möhlmann, Axel

  • 2013 Do personal taxes affect capital structure? Evidence from the 2003 tax cut
    by Lin, Leming & Flannery, Mark J.

  • 2013 Incentive effects of bonus taxes in a principal-agent model
    by Dietl, Helmut M. & Grossmann, Martin & Lang, Markus & Wey, Simon

  • 2013 Relative consumption and tax evasion
    by Goerke, Laszlo

  • 2013 The political economy of long-term care
    by Nuscheler, Robert & Roeder, Kerstin

  • 2013 Equity aspects of VAT in emerging European countries: A case study of Serbia
    by Arsić, Milojko & Altiparmakov, Nikola

  • 2013 Biased effects of taxes and subsidies on portfolio choices
    by Ackermann, Hagen & Fochmann, Martin & Mihm, Benedikt

  • 2013 Reinterpreting the Frisch parameter in the field of personal taxation: A link between taxable capacity and social marginal utility in Optimal Taxation
    by Faíña, Andrés & López-Rodríguez, Jesús & Varela-Candamio, Laura

  • 2013 Taxation and the cash flow sensitivity of dividends
    by Jacob, Marcus & Jacob, Martin

  • 2013 Competition, taxation and economic growth
    by Yılmaz, Ensar

  • 2013 The Role of Taxes as an Automatic Stabilizer: Evidence from Turkey
    by Hüseyin SEN & Ayse KAYA

  • 2013 Life cycle asset allocation in the presence of housing and tax-deferred investing
    by Marekwica, Marcel & Schaefer, Alexander & Sebastian, Steffen

  • 2013 Asset allocation over the life cycle: How much do taxes matter?
    by Fischer, Marcel & Kraft, Holger & Munk, Claus

  • 2013 Reichensteuer-Erhöhungen: durch Finanzausgleich profitieren auch arme Bundesländer
    by Stefan Bach & Tony Mudrack

  • 2013 Familiensplitting der CDU/CSU: Hohe Kosten bei geringer Entlastung für einkommensschwache Familien
    by Richard Ochmann & Katharina Wrohlich

  • 2013 Reformvorschläge zur Einkommensteuer: mehr echte und weniger kalte Progression
    by Stefan Bach & Peter Haan & Richard Ochmann

  • 2013 Probleme einer Vermögensteuer in Deutschland: eine ökonomische Analyse
    by Christoph Spengel & Lisa Evers & Maria Theresia Evers

  • 2013 Ist Deutschland wirklich so progressiv? Einkommensumverteilung im europäischen Vergleich
    by Andreas Peichl & Nico Pestel & Sebastian Siegloch

  • 2013 Kirchhof oder Hollande: wie hoch soll der Spitzensteuersatz in Deutschland sein?
    by Stefan Bach

  • 2013 Brauchen wir höhere "Reichensteuern"?
    by Johann Eekhoff

  • 2013 Besteuerung höherer Einkommen und Vermögen: internationale Entwicklungstendenzen, Möglichkeiten und Grenzen
    by Margit Schratzenstaller

  • 2013 Erbschaftsteuer als "Reichenbesteuerung" mit Aufkommenspotential?
    by Henriette Houben & Ralf Maiterth

  • 2013 Some Considerations on Measuring the Progressive Principle Violations and the Potential Equity in Income Tax Systems
    by Achille Vernizzi & Edyta Mazurek

  • 2013 Una propuesta de crédito tributario al ingreso para Chile
    by Claudio A., Agostini & Javiera, Selman & Marcela, Perticará

  • 2013 Lehren für die Familienpolitik – Zentrale Resultate der Gesamtevaluation familienbezogener Leistungen
    by Holger Bonin & Anita Fichtl & Helmut Rainer & C. Katharina Spieß & Holger Stichnoth & Katharina Wrohlich

  • 2013 Verlängerung des Solidaritätszuschlags: Falsches Signal bei der Steuerpolitik?
    by Gisela Färber & André W. Heinemann & Tanja Kasten & Reiner Holznagel & Jens Lemmer

  • 2013 Vermögensteuer: Steuergerechtigkeit und zusätzliches Steuereinkommen oder Belastung für den Standort Deutschland?
    by Wolfgang Scherf & Christian Waldhoff & Christoph Spengel & Frank Streif & Andreas Richter & Lutz Goebel & Nils Schmid & Claudia Neugebauer & Kerstin Schneider

  • 2013 Zur Regionalisierung weiterer Steuertarife in Deutschland – Der Bayern-Tarif als Starting Point?
    by Dieter Dziadkowski

  • 2013 The Estimation Of Tax-Benefit Automatic Stabilizers In Serbia: A Combined Micro-Macro Approach
    by Saša Ranđelović

  • 2013 Taxation And Forms Of Organising Business Activities
    by Srđan Đinđić

  • 2013 Budget revenues of Bulgaria and of the European Union (2000-2011)
    by Nikolay Galabov

  • 2013 The risks of a heavier taxation for Italian savings
    by Laura Zaccaria

  • 2013 Earnings inequality and tax progressivity in Slovenia, 1991–2009
    by Tine Stanovnik & Miroslav Verbič

  • 2013 It's the Market: The Broad-Based Rise in the Return to Top Talent
    by Steven N. Kaplan & Joshua Rauh

  • 2013 The EITC, Tax Refunds, and Unemployment Spells
    by Sara LaLumia

  • 2013 Evaluating US Fuel Economy Standards in a Model with Producer and Household Heterogeneity
    by Mark R. Jacobsen

  • 2013 Teaching the Tax Code: Earnings Responses to an Experiment with EITC Recipients
    by Raj Chetty & Emmanuel Saez

  • 2013 Using Differences in Knowledge across Neighborhoods to Uncover the Impacts of the EITC on Earnings
    by Raj Chetty & John N. Friedman & Emmanuel Saez

  • 2013 Taxation and International Migration of Superstars: Evidence from the European Football Market
    by Henrik Jacobsen Kleven & Camille Landais & Emmanuel Saez

  • 2013 The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States
    by Karel Mertens & Morten O. Ravn

  • 2013 Optimal Progressive Labor Income Taxation and Education Subsidies When Education Decisions and Intergenerational Transfers Are Endogenous
    by Dirk Krueger & Alexander Ludwig

  • 2013 Estate Taxation with Altruism Heterogeneity
    by Emmanuel Farhi & Iván Werning

  • 2013 Income and Substitution Effects of Estate Taxation
    by James R. Hines

  • 2013 The Estate Tax and Inter Vivos Transfers over Time
    by Kathleen McGarry

  • 2013 Incentive Effects of Inheritances and Optimal Estate Taxation
    by Wojciech Kopczuk

  • 2013 Bailouts and the Optimal Taxation of Bonus Pay
    by Timothy Besley & Maitreesh Ghatak

  • 2013 Fairness and Redistribution: Reply
    by Alberto Alesina & George-Marios Angeletos & Guido Cozzi

  • 2013 Fairness and Redistribution: Comment
    by Rafael Di Tella & Juan Dubra

  • 2012 Incentive Effects of Bonus Taxes in a Principal-Agent Model
    by Helmut M. Dietl & Martin Grossmann & Markus Lang & Simon Wey

  • 2012 Effective Labor Taxation and the International Location of Headquarters
    by Strecker, Nora & Egger, Peter & Radulescu, Doina

  • 2012 Lifetime Earnings Inequality in Germany
    by Lüthen, Holger & Bönke, Timm & Corneo, Giacomo

  • 2012 18 billion at one blow: Evaluating Germany's twenty biggest tax expenditures
    by Thöne, Michael

  • 2012 Der Einkommenssteuertarif verteilt stärker um als je zuvor: Eine Simulationsanalyse
    by Brügelmann, Ralph & Schaefer, Thilo

  • 2012 Differential taxation and firms' financial leverage: Evidence from the introduction of a flat tax on interest income
    by Fossen, Frank & Simmler, Martin

  • 2012 Uneven treatment of family life? Horizontal equity in the U.S. tax and transfer system
    by Bönke, Timm & Eichfelder, Sebastian & Utz, Stephen

  • 2012 Dividenden und Aktienrückkäufe unter der Abgeltungssteuer
    by Podlech, Nils

  • 2012 Dividenden und Aktienrückkäufe unter der Abgeltungssteuer
    by Podlech, Nils

  • 2012 Estimating dynamic tax revenue elasticities for Germany
    by Koester, Gerrit B. & Priesmeier, Christoph

  • 2012 Biased effects of taxes and subsidies on portfolio choices
    by Ackermann, Hagen & Fochmann, Martin & Mihm, Benedikt

  • 2012 Der Einfluss des Budgetbegleitgesetzes 2011 auf das Handelsvolumen am österreichischen Kapitalmarkt
    by Niemann, Rainer & Rünger, Silke

  • 2012 Steuern in Agency-Modellen: Mehrperioden- und Multi-Task-Strukturen
    by Ewert, Ralf & Niemann, Reiner

  • 2012 Die Elastizitat des zu versteuernden Einkommens in Deutschland: Eine empirische Untersuchung auf Basis des deutschen Taxpayer-Panels
    by Schmidt, Thomas-Patrick & Müller, Heiko

  • 2012 Der Einfluss von Kosten auf die Vorteilhaftigkeit der Riester-Rente
    by Reichert, Michael

  • 2012 Effizienzwirkungen einer Regulierung von Managergehältern durch das Steuerrecht
    by Voßmerbäumer, Jan

  • 2012 The economics of taxing net wealth: A survey of the issues
    by Schnellenbach, Jan

  • 2012 Effect of expenditures in personal income taxation on horizontal equity in Croatia
    by Hrvoje Šimović

  • 2012 Razvoj poreza na dohodak u Hrvatskoj: reforme i promašaji
    by Hrvoje Šimović

  • 2012 Optimal Savings Taxation when Individuals have Different CRRA Utility Functions
    by Alan Krause

  • 2012 Nonlinear Income Tax Reforms
    by Alan Krause

  • 2012 The Construction of Gross Income Variables of Eusilc (Eu Statistics on Income and Living Conditions) in Italy: A Mixed Strategy Using Microsimulation and Administrative Data
    by Gabriella Donatiello & Gianni Betti & Paolo Consolini

  • 2012 Top Income Shares in Canada: Recent Trends and Policy Implications
    by Veall, Michael R.

  • 2012 On the Political Economics of Tax Reforms: survey and empirical assessment
    by Micael Castanheira & Gaëtan Nicodème & Paola Profeta

  • 2012 Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries
    by James Alm & William H. Kaempfer & Edward Batte Sennoga

  • 2012 Who is at the Top? Wealth Mobility over the Life Cycle
    by Stefan Hochguertel & Henry Ohlsson

  • 2012 Taxation trends in the European Union: 2012 edition
    by European Commission

  • 2012 Improving the targeting of zero-rated basic foodstuffs under value added tax (VAT) in South Africa - An exploratory analysis
    by Ada Jansen & Elizabeth Stoltz & Derek Yu

  • 2012 Theoretical and practical arguments for modeling labor supply as a choice among latent jobs
    by John K. Dagsvik & Zhiyang Jia & Tom Kornstad & Thor O. Thoresen

  • 2012 Une lecture critique de l’ouvrage : Pour une révolution fiscale - Trois désaccords et certaines convergences
    by Henri Sterdyniak

  • 2012 Preach What You Practice? Donating Behaviour of Parents and Their Offspring
    by Sarah Brown & Preety Srivastava & Karl Taylor

  • 2012 Property Tax Salience and Payment Delinquency
    by Bradley, Sebastien

  • 2012 Optimal Health Insurance and the Distortionary Effects of the Tax Subsidy
    by Powell, David

  • 2012 Quality of Life, Firm Productivity, and the Value of Amenities across Canadian Cities
    by David Albouy & Fernando Leibovici & Casey Warman

  • 2012 An Extension of the Tiebout Hypothesis of Voting with One's Feet: The Medicaid Magnet Hypothesis
    by Cebula, Richard & Clark, Jeff

  • 2012 The significance of socioeconomic factors on personal loan decision a study of consumer banking local private banks in Pakistan
    by Azam, Rehan & Muhammad, Danish & Syed Akbar, Suleman

  • 2012 Income redistribution through taxes and social benefits: the case of Slovenia and Croatia
    by Cok, Mitja & Urban, Ivica & Verbič, Miroslav

  • 2012 Fiscal transfers to immigrants in Canada: responding to critics and a revised estimate
    by Grubel, Herbert & Grady, Patrick

  • 2012 The Labor Supply and Tax Revenue Consequences of Federal Same-Sex Marriage Legalization
    by Stevenson, Adam

  • 2012 Improving the Tax System in Indonesia
    by Jens Arnold

  • 2012 Housing Price and Investment Dynamics in Finland
    by Christophe André & Clara García

  • 2012 Work Incentives and Recent Reforms of the Tax and Benefit System in Hungary
    by Tímea Ladányi & Rafal Kierzenkowski

  • 2012 Building Blocks for a Better Functioning Housing Market in Chile
    by Aida Caldera Sánchez

  • 2012 Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa
    by Luca Gandullia & Nicola Iacobone & Alastair Thomas

  • 2012 Taxes and Investment in Skills
    by Carolina Torres

  • 2012 Trends in Personal Income Tax and Employee Social Security Contribution Schedules
    by Carolina Torres & Kirsti Mellbye & Bert Brys

  • 2012 Shifting from Social Security Contributions to Consumption Taxes: The Impact on Low-Income Earner Work Incentives
    by Alastair Thomas & Fidel Picos-Sánchez

  • 2012 Average Marginal Income Tax Rates for New Zealand, 1907-2009
    by Fiona McAlister & Debasis Bandyopadhyay & Robert Barro & Jeremy Couchman & Norman Gemmell & Gordon Liao

  • 2012 The Elasticity of Taxable Income in New Zealand
    by Iris Claus & John Creedy & Josh Teng

  • 2012 Did the Community Reinvestment Act (CRA) Lead to Risky Lending?
    by Sumit Agarwal & Efraim Benmelech & Nittai Bergman & Amit Seru

  • 2012 How Important Are Perpetual Tax Savings?
    by James R. Hines Jr.

  • 2012 Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment
    by Andrew A. Samwick

  • 2012 The Hated Property Tax: Salience, Tax Rates, and Tax Revolts
    by Marika Cabral & Caroline Hoxby

  • 2012 The Impact of Tax Incentives on the Economic Activity of Entrepreneurs
    by Jarkko Harju & Tuomas Kosonen

  • 2012 The Incentive Effects of Marginal Tax Rates: Evidence from the Interwar Era
    by Christina D. Romer & David H. Romer

  • 2012 Identification of Preferences and Evaluation of Income Tax Policy
    by Charles F. Manski

  • 2012 How does Economic Integration Change Personal Income Taxation? Evidence from a new Index of Potential Labor Mobility
    by Protte, Benjamin

  • 2012 Property Tax Reform in Vietnam: A Work in Progress
    by Hong-Loan Trinh & William J. McCluskey

  • 2012 Top Income Shares in Canada: Recent Trends and Policy Implications
    by Michael R. Veall

  • 2012 Testimony presented before the House Committee on Ways and Means and the Senate Committee on Finance entitled “Tax Reform and the Tax Treatment of Capital Gains"
    by Leonard E. Burman

  • 2012 Steueraversion - Sind wir wirklich bereit auf Einkommen zu verzichten, nur um Steuern zu sparen?
    by Martin Fochmann & Arne Kleinstück

  • 2012 Tax Reforms in Sri Lanka: will a Tax on Public Servants Improve Progressivity?
    by Nisha Arunatilake & Priyanka Jayawardena & Anushka Wijesinha

  • 2012 Fiscal federalism and income redistribution through healthcare financing: An empirical analysis for the Swiss cantons
    by Luca Crivelli & Paola Salari

  • 2012 Cash by Any Other Name? Evidence on Labelling from the UK Winter Fuel Payment
    by Timothy K.M. Beatty & Laura Blow & Thomas Crossley & Cormac O’Dea

  • 2012 Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages
    by Wolfgang Frimmel & Martin Halla & Rudolf Winter-Ebmer

  • 2012 Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages
    by Wolfgang Frimmel & Martin Halla & Rudolf Winter-Ebmer

  • 2012 Ist Deutschland wirklich so progressiv? Einkommensumverteilung im europäischen Vergleich
    by Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian

  • 2012 Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben
    by Loeffler, Max & Peichl, Andreas & Pestel, Nico & Schneider, Hilmar & Siegloch, Sebastian

  • 2012 In-Work Benefits and the Nordic Model
    by Kolm, Ann-Sofie & Tonin, Mirco

  • 2012 Labor Supply Heterogeneity and Demand for Child Care of Mothers with Young Children
    by Apps, Patricia & Kabátek, Jan & Rees, Ray & van Soest, Arthur

  • 2012 Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply
    by Doerrenberg, Philipp & Duncan, Denvil

  • 2012 Optimal Taxation, Child Care and Models of the Household
    by Apps, Patricia & Rees, Ray

  • 2012 Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages
    by Frimmel, Wolfgang & Halla, Martin & Winter-Ebmer, Rudolf

  • 2012 Capital Income Taxation and the Mirrlees Review
    by Apps, Patricia & Rees, Ray

  • 2012 "I Wish I Had 100 Dollars a Month …" - The Intergenerational Transfer of Poverty in Mongolia
    by Pastore, Francesco

  • 2012 "I Wish I Had 100 Dollars a Month …" - The Intergenerational Transfer of Poverty in Mongolia
    by Pastore, Francesco

  • 2012 Unemployment Benefits or Taxes: How Should Policy Makers Redistribute Income over the Business Cycle?
    by Ek, Susanne

  • 2012 Unemployment Benefits or Taxes: How Should Policy Makers Redistribute Income over the Business Cycle?
    by Ek Spector, Susanne

  • 2012 Lifetime inequality and redistribution
    by Mike Brewer & Monica Costa Dias & Jonathan Shaw

  • 2012 More than Revenue: Main Challenges for Taxation in Latin America and the Caribbean
    by Teresa Ter-Minassian

  • 2012 Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes
    by Eduardo Lora & Deisy Johanna Fajardo

  • 2012 Explaining European Patterns of Taxation: From the Introduction of the Euro to the Euro-Crisis
    by Mark Hallerberg

  • 2012 Reform Priorities for Sub-national Revenues in Brazil
    by Teresa Ter-Minassian

  • 2012 Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia
    by Giorgio Brosio

  • 2012 Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes
    by Eduardo Lora & Johanna Fajardo

  • 2012 The Impact of the Business Cycle on Elasticities of Tax Revenue in Latin America
    by Roberto Machado & José Zuloeta

  • 2012 Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia
    by Giorgio Brosio

  • 2012 Income Inequality and Evaluation of Tax Effect on Redistribution of Income in Japan 1984-2004
    by Ximing Yue & Jing Xu

  • 2012 Mitigating shareholder taxation in small open economies?
    by Jacob, Martin & Södersten, Jan

  • 2012 Marriage Stability, Taxation and Aggregate Labor Supply in the U.S. vs. Europe
    by Chakraborty, Indraneel & Stepanchuk, Serhiy & Holter, Hans A.

  • 2012 Evaluation of the Swedish earned income tax credit
    by Edmark, Karin & Liang, Che-Yuan & Selin, Håkan & Mörk, Eva

  • 2012 Unemployment benefits or taxes: How should policy makers redistribute income over the business cycle?
    by Ek, Susanne

  • 2012 Who is at the top? Wealth mobility over the life cycle
    by Hochguertel, Stefan & Ohlsson, Henry

  • 2012 Unemployment benefits or taxes: How should policy makers redistribute income over the business cycle?
    by Ek, Susanne

  • 2012 Evaluation of the Swedish earned income tax credit
    by Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan

  • 2012 Marriage Stability, Taxation and Aggregate Labor Supply in the U.S. vs. Europe
    by Holter, Hans A & Chakraborty, Indraneel & Stepanchuk, Serhiy

  • 2012 Mitigating shareholder taxation in small open economies?
    by Jacob, Martin & Södersten, Jan

  • 2012 Evaluation of the Swedish earned income tax credit
    by Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan

  • 2012 Who is at the top? Wealth mobility over the life cycle
    by Hochguertel, Stefan & Ohlsson, Henry

  • 2012 The E ffect of Age-Targeted Tax Credits on Retirement Behavior
    by Laun, Lisa

  • 2012 Taxation of Income and Economic Growth: An Empirical Analysis of 25 Rich OECD Countries
    by Dackehag , Margareta & Hansson, Åsa

  • 2012 An Evaluation of the Swedish Earned Income Tax Credit
    by Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan

  • 2012 The effect of age-targeted tax credits on retirement behavior
    by Laun, Lisa

  • 2012 Evaluation of the Swedish earned income tax credit
    by Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan

  • 2012 Optimal linear redistributive tax and pension systems with flexible labor supply
    by Andras Simonovits

  • 2012 Optimal Cap on Pension Contributions
    by Andras Simonovits

  • 2012 The role of direct taxes in fiscal decentralization
    by Luca Gandullia

  • 2012 Working Paper 01-12 - L’élasticité de l’impôt des personnes physiques - Approche macroéconomique prospective de l’élasticité nationale et de l’élasticité de l’impôt régionalisé
    by Vincent Frogneux & Michel Saintrain

  • 2012 Non-linear dividend tax and dynamics of the firm
    by Seppo Kari & Jussi Laitila

  • 2012 Voluntary pension savings and tax incentives: Evidence from Finland
    by Jarkko Harju

  • 2012 Une lecture critique de l'ouvrage pour une révolution fiscale trois désaccords et certaines convergences
    by Henri Sterdyniak &

  • 2012 Property taxation and enhanced tax administration in challenging times
    by Christian Gayer & Gilles Mourre

  • 2012 Modelos de simulación para el anális de políticas públicas
    by Urzúa, Carlos M.

  • 2012 Cinco propuestas en materia tributaria
    by Urzúa, Carlos M.

  • 2012 Sobre la economía de la Ciudad de México
    by Urzúa, Carlos M.

  • 2012 El reto de las finanzas públicas
    by Urzúa, Carlos M. & Villarreal, Amado & Villarreal, Héctor J.

  • 2012 Biased Perceptions of Income Distribution and Preferences for Redistribution: Evidence from a Survey Experiment
    by Guillermo Cruces & Ricardo Pérez Truglia & Martín Tetaz

  • 2012 Marginal Taxes: A Good or a Bad for Wages?: The Incidence of the Structure of Income and Labor Taxes on Wages
    by Pia Rattenhuber

  • 2012 Differential Taxation and Firms' Financial Leverage: Evidence from the Introduction of a Flat Tax on Interest Income
    by Frank M. Fossen & Martin Simmler

  • 2012 Inheritance in Germany 1911 to 2009: A Mortality Multiplier Approach
    by Christoph Schinke

  • 2012 The Disincentive Effect of Social Assistance on French Young Workers
    by O. BARGAIN & A. VICARD

  • 2012 Progressivity of the French Tax System: Different Channels in 1990 and 2010
    by A. EIDELMAN & F. LANGUMIER & A. VICARD

  • 2012 Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms
    by Etienne Lehmann & François Marical & Laurence Rioux

  • 2012 Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages
    by Frimmel, Wolfgang & Halla, Martin & Winter-Ebmer, Rudolf

  • 2012 Income Taxation of U.S. Households: Facts and Parametric Estimates
    by Guner, Nezih & Kaygusuz, Remzi & Ventura, Gustavo

  • 2012 Lifetime earnings inequality in Germany
    by Bönke, Timm & Corneo, Giacomo & Lüthen, Holger

  • 2012 Sistema de subsidios en el servicio de aguas y riesgo de inclusión un análisis de la política de mínimo vital de agua en Bogotá
    by Laura Natalia Becerra Luna

  • 2012 Optional Law For Firms And Consumers: An Economic Analysis Of Opting Into The Common European Sales Law
    by Juan José Ganuza & Fernando Gomez

  • 2012 Income Risk, Saving and Taxation:Will Precautionary Saving Survive?
    by Stefan Arent & Alexander Eck & Michael Kloss & Oskar Krohmer

  • 2012 Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms
    by Etienne Lehmann & François Marical & Laurence Rioux

  • 2012 Bringing French Public Debt Down: The Options for Fiscal Consolidation
    by Balazs Egert

  • 2012 The Bequest Tax as Long-Term Care Insurance
    by Johann K. Brunner

  • 2012 Bunching and Non-Bunching at Kink Points of the Swedish Tax Schedule
    by Spencer Bastani & Håkan Selin

  • 2012 Effective Labor Taxation and the International Location of Headquarters
    by Peter Egger & Doina Maria Radulescu & Nora Strecker

  • 2012 Human Capital Formation and Tax Evasion
    by Laszlo Goerke

  • 2012 Theoretical and Practical Arguments for Modeling Labor Supply as a Choice among Latent Jobs
    by John K. Dagsvik & Zhiyang Jia & Tom Kornstad & Thor Olav Thoresen

  • 2012 Ontario's Tax on the Rich: Grasping at Straw Men
    by Alexandre Laurin

  • 2012 Ontario's Tax on the Rich: Grasping at Straw Men
    by Alexandre Laurin

  • 2012 The Impact of Tax Incentives on the Economic Activity of Entrepreneurs
    by Jarkko Harju & Tuomas Kosonen

  • 2012 Increasing charitable giving – what can we learn from economics?
    by Sarah Smith

  • 2012 Tasas de reemplazo y la emisión de un bono previsional en el sistema de seguridad social uruguayo
    by Javier Illanes

  • 2012 Entwicklung des integrierten Mikrosimulationsmodells EITDsim
    by Georg Struch

  • 2012 Economic ideas and tax policy: The introduction of progressivity in tax systems in Western Europe. The cases of France and Spain
    by Javier San Julian Arrupe (Universitat de Barcelona)

  • 2012 Labor Supply Heterogeneity and Demand for Child Care of Mothers with Young Children
    by Patricia Apps & Jan Kabátek & Ray Rees & Arthur van Soest

  • 2012 Capital Income Taxation and the Mirrlees Review
    by Patricia Apps & Ray Rees

  • 2012 Optimal Taxation, Child Care and Models of the Household
    by Patricia Apps & Ray Rees

  • 2012 Sur le sens du non welfarisme dans le modèle ELIE de redistribution des revenus de Kolm
    by Jean-Sébastien Gharbi & Yves Meinard

  • 2012 Optimal Tax-Transfer Policies, Life-Cycle Labour Supply and Present-Biased Preferences
    by Lasse Frisgaard Gunnersen & Bo Sandemann Rasmussen

  • 2012 El reto de las finanzas públicas
    by Urzúa, Carlos M. & Villarreal, Amado & Villarreal, Héctor J.

  • 2012 Distributive effects of the 2010 tax reform in Mexico: A microsimulation analysis
    by Absalón, Carlos & Urzúa, Carlos M.

  • 2012 Fiscal Inclusive Development: Microsimulation Models for Latin America
    by

  • 2012 Testing taxpayers' cognitive abilities - Survey-based evidence
    by Nima Massarrat-Mashhadi & Christian Sielaff

  • 2012 La diversité des systèmes de protection sociale en Amérique latine
    by Lautier, Bruno

  • 2012 Tax Policy under the Curse of Low Revenues: The Case of Romania (Part II)
    by Daianu, Daniel & Kallai, Ella & Lungu, Laurian

  • 2012 Tax Policy under the Curse of Low Revenues: The Case of Romania (Part I)
    by Daianu, Daniel & Kallai, Ella & Lungu, Laurian

  • 2012 Diseño, Contenido Y Aplicaciones Del Nuevo Panel De Declarantes De Irpf 1999-2007
    by JORGE ONRUBIA FERNÁNDEZ & FIDEL PICOS SÁNCHEZ

  • 2012 Progresivní nebo "rovná" daň - ekonomické i politické dilema
    by Beáta Blechová

  • 2012 Dopady změn daně z přidané hodnoty na reálné příjmy domácností
    by Libor Dušek & Petr Janský

  • 2012 International Taxation of Incomes from Employment under Czech Legal Regulations
    by Karel Brychta & Pavel Svirák

  • 2012 Consideration Regarding the Taxation in Finland and Romania
    by Elena Lucia Croitoru & Mihai Dragoș Ungureanu

  • 2012 The long-term economic impact of the flat tax in Poland. CGE simulation under alternative assumptions
    by Jakub Boratyński & Jakub Borowski

  • 2012 The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions
    by Martin Fochmann & Dirk Kiesewetter & Abdolkarim Sadrieh

  • 2012 The Effects of a Bonus Tax on Manager Compensation and Welfare
    by Doina Radulescu

  • 2012 Egykulcsos jövedelemadó és gazdasági növekedés
    by Erdős, Tibor

  • 2012 A Microsimulation Approach to an Optimal Swedish Income Tax
    by Peter Ericson & Lennart Flood

  • 2012 Is The Irs A Sore Loser?
    by Laura Lee Mannino

  • 2012 The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries
    by Jorge Martínez-Vázquez & Violeta Vulovic & Blanca Moreno Dodson

  • 2012 Bequests, Taxation and the Distribution of Income and Wealth
    by Frank A. Cowell

  • 2012 Recent Advances in Optimal Income Taxation
    by Robin Boadway

  • 2012 Taxes and Benefits: Work Incentive Effects of Policies
    by Kamil Galuscak & Jan Pavel

  • 2012 Beyannameye Tâbi Mükelleflerin Gerçekleştirdiği Gelir Vergisi Kaçakçılığı: Boyutlarının Tahmini; İktisadi Sonuçları ve Bir Reform Önerisi
    by Kemal ÇAKMAN & Halit DOĞAN

  • 2012 The contribution of behavioral economics to tax reform in the United Kingdom
    by James, Simon

  • 2012 Evaluating the efficiency and equity of federal fiscal equalization
    by Albouy, David

  • 2012 Family policy and the number of children: Evidence from a natural experiment
    by Egger, Peter H. & Radulescu, Doina M.

  • 2012 On the optimality of joint taxation for noncooperative couples
    by Meier, Volker & Rainer, Helmut

  • 2012 Analyzing female labor supply — Evidence from a Dutch tax reform
    by Bosch, Nicole & van der Klaauw, Bas

  • 2012 Modelling charitable donations to an unexpected natural disaster: Evidence from the U.S. Panel Study of Income Dynamics
    by Brown, Sarah & Harris, Mark N. & Taylor, Karl

  • 2012 Investment behavior and the biased perception of limited loss deduction in income taxation
    by Fochmann, Martin & Kiesewetter, Dirk & Sadrieh, Abdolkarim

  • 2012 Optimal tax-timing and asset allocation when tax rebates on capital losses are limited
    by Marekwica, Marcel

  • 2012 Income mobility in Russia (2000–2005)
    by Lukiyanova, Anna & Oshchepkov, Aleksey

  • 2012 A note on endogenous fertility, child allowances and poverty traps
    by Fanti, Luciano & Gori, Luca

  • 2012 Corruption, food subsidies, and opacity: Evidence from the Philippines
    by Mehta, Aashish & Jha, Shikha

  • 2012 The welfare effect of income tax deductions for losses as insurance: Insured- versus insurer-sided adverse selection
    by Wu, T.C. Michael & Yang, C.C.

  • 2012 Investor protection, taxation, and dividends
    by Alzahrani, Mohammed & Lasfer, Meziane

  • 2012 Vermögensteuer: erhebliches Aufkommenspotential trotz erwartbarer Ausweichreaktionen
    by Stefan Bach & Martin Beznoska

  • 2012 Vermögensabgaben: ein Beitrag zur Sanierung der Staatsfinanzen in Europa
    by Stefan Bach

  • 2012 Abgeltungssteuer begünstigt Fremdfinanzierung
    by Frank M. Fossen & Martin Simmler

  • 2012 Effektive Einkommensteuerbelastung: Splittingverfahren in Deutschland begünstigt Ehepaare im Vergleich zu Großbritannien
    by Stefan Bach & Peter Haan & Richard Ochmann

  • 2012 Abbau der kalten Progression: nicht die einzige Herausforderung beim Einkommensteuertarif
    by Stefan Bach

  • 2012 Die Riester-Versorgung ist grundlegend: sie sollte konstruktiv kritisiert, aber nicht zerredet werden
    by Thomas Dommermuth

  • 2012 Die Riester-Kritik: Fachlich fundiert oder politisch motiviert?
    by Peter Schwark

  • 2012 Capital Levies: A Step Towards Improving Public Finances in Europe
    by Stefan Bach

  • 2012 Self-ownership and social justice among libertarians
    by Jean-Sébastien Gharbi & Cléa Sambuc

  • 2012 Tax Neutrality and Tax Expenses in the Practice of Bulgaria
    by Nikolay Galabov

  • 2012 Border Tax Adjustment without Borders: The EU Carousel of VAT Fraud
    by Silvia Fedeli & Francesco Forte

  • 2012 Taxes and Investment Choice
    by Robert M. Dammon & Chester S. Spatt

  • 2012 The Mirrlees Review
    by Martin Feldstein

  • 2012 The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review
    by Emmanuel Saez & Joel Slemrod & Seth H. Giertz

  • 2012 The Effects of Tax Shocks on Output: Not So Large, but Not Small Either
    by Roberto Perotti

  • 2012 Income Taxes, Compensating Differentials, and Occupational Choice: How Taxes Distort the Wage-Amenity Decision
    by David Powell & Hui Shan

  • 2012 Inertia and Overwithholding: Explaining the Prevalence of Income Tax Refunds
    by Damon Jones

  • 2012 Competitive Nonlinear Taxation and Constitutional Choice
    by Massimo Morelli & Huanxing Yang & Lixin Ye

  • 2012-08 Erbe anstatt Rente? - Eine kritische Analyse -
    by Scholtz , Hellmut D.

  • 2011 Effects of Taxation on Migration: Some Evidence for the ASEAN and APEC Economies
    by Claus, Edda & Claus, Iris

  • 2011 Reducing The Tax Wedge On Labour Income By Reforming Housing Taxation: Can This Reform Achieve A Political Majority?
    by Simone Pellegrino & Gilberto Turati

  • 2011 Determinantes de la oferta laboral familiar en los países del Mercosur y simulación de un programa común de bienestar social
    by González, Roberto & Sala, Héctor

  • 2011 On the Optimality of Joint Taxation for Non-Cooperative Couples
    by Meier, Volker & Rainer, Helmut

  • 2011 Distributional and Welfare Effects of Germany's Year 2000 Tax Reform
    by Ochmann, Richard

  • 2011 Endogenous selection of comparison groups, human capital formation, and tax policy
    by Hyll, Walter & Stark, Oded & Wang, Yong

  • 2011 Should subsidies to urban passenger transport be increased? A spatial CGE analysis for a German metropolitan area
    by Tscharaktschiew, Stefan & Hirte, Georg

  • 2011 Steuervergünstigungen in Deutschland 2005 - 2012
    by Boss, Alfred

  • 2011 Steuerpolitik für Deutschland: Ein Reformvorschlag und Schritte zu seiner Verwirklichung
    by Boss, Alfred

  • 2011 Wohn-Riester: Konstruktion, Effizienz und Reformbedarf
    by Dommermuth, Thomas

  • 2011 Beschäftigungswirkungen von Lohnsubventionen und Mindestlöhnen - Zur Reform des Niedriglohnsektors in Deutschland
    by Müller, Kai-Uwe & Steiner, Viktor

  • 2011 Effective taxation of top incomes in Germany
    by Bach, Stefan & Corneo, Giacomo & Steiner, Viktor

  • 2011 Steuerkomplexität und Arbeitsangebot: Eine experimentelle Analyse
    by Sielaff, Christian

  • 2011 A wealth tax on the rich to bring down public debt? Revenue and distributional effects of a capital levy
    by Bach, Stefan & Beznoska, Martin & Steiner, Viktor

  • 2011 The influence of tax regimes on distribution police of corporations: Evidence from German tax reforms
    by Schanz, Deborah & Theßeling, Holger

  • 2011 The effect of Germany's Tax Reform Act 2001 on corporate ownership: Insights from disposals of minority blocks
    by Rünger, Silke

  • 2011 The EITC, Tax Refunds, and Unemployment Spells
    by Sara LaLumia

  • 2011 The Value of Honesty: Empirical Estimates from the Case of the Missing Children
    by Sara LaLumia & James Sallee

  • 2011 The Design of Capital Income Taxation: Reflections on the Mirrlees Review
    by Keuschnigg, Christian

  • 2011 Taxpayer Reporting Responses and the Tax Reform Act of 1986
    by James Alm & Sally Wallace

  • 2011 Tax Expenditures: Revenue and Information Forgone - the experience of Ireland
    by Micheál L. Collins & Mary Walsh

  • 2011 Taxation trends in the European Union: 2011 edition
    by European Commission

  • 2011 Innovation of Energy Technologies: the role of taxes
    by Copenhagen Economics

  • 2011 The Role of Housing Tax Provisions in the 2008 Financial Crisis
    by Thomas Hemmelgarn & Gaetan Nicodeme & Ernesto Zangari

  • 2011 Tax Policy and Employment: How Does the Swedish System Fare?
    by Jukka Pirttilä & Håkan Selin

  • 2011 Evaluating the redistributional effects of tax policy changes: with an application to the 2006 Norwegian tax reform
    by Thor O. Thoresen & Erlend E. Bø & Erik Fjærli & Elin Halvorsen

  • 2011 Income inequality and the progressivity of taxes in a coalition formation model
    by Zsofia Barany

  • 2011 Intergenerational Analysis of Social Interaction
    by Sarah Brown & Jolian McHardy & Karl Taylor

  • 2011 Land-use profiles of agrarian income and land ownership inequality in the province of Barcelona in mid-nineteenth century
    by Enric Tello & Marc Badia-Miró

  • 2011 Capital Income Taxation and Progressivity in a Global Economy
    by Rosanne Altshuler & Benjamin Harris & Eric Toder

  • 2011 Causes of and Remedies for the People’s Republic of China’s External Imbalances: The Role of Factor Market Distortion
    by Huang, Yiping & Tao, Kunyu

  • 2011 A Panel Data Study of the Effects of Economic Freedom, Regulatory Quality, and Taxation on the Growth Rate of Per Capita Real GDP
    by Cebula, Richard & Foley, Maggie

  • 2011 The scope of political redistribution with proportional income taxation
    by Lopez-Rodriguez, David

  • 2011 Distributive Politics and Economic Ideology
    by Lopez-Rodriguez, David

  • 2011 A New Exploration of Optimal IPR Protection and International Policy Cooperation
    by Dai, Darong & Shen, Kunrong

  • 2011 The feasibility of implementing a congestion charge on the Halifax Peninsula: filling the 'Missing Link' of implementation
    by Althaus, Catherine & Tedds, Lindsay M & McAVoy, Allen

  • 2011 The effect of taxation on informal employment: evidence from the Russian flat tax reform
    by Slonimczyk, Fabian

  • 2011 Legislative turnover, fiscal policy, and economic growth: evidence from U.S. state legislatures
    by Uppal, Yogesh & Glazer, Amihai

  • 2011 Nontaxable income and necessary consumption: the Rousseau’s paradox of fiscal egalitarianism
    by Faíña, Andres / A. & Lopez-Rodriguez, Jesus / J. & Varela, Laura / L.

  • 2011 Distribution of personal income tax changes in Slovenia
    by Cok, Mitja & Sambt, Joze & Kosak, Marko & Verbic, Miroslav & Majcen, Boris

  • 2011 Economic crisis and taxation in Europe
    by Luigi, Bernardi

  • 2011 Tendenze dei prelievi tributari ed effetti fiscali della crisi finanziaria nell'Unione europea e in Svizzera
    by Luigi, Bernardi

  • 2011 Preferences for redistribution, the size of government and the tax system
    by Fatica, Serena

  • 2011 Change-over within little scope: On the decision neutrality of recent tax reform proposals
    by Siemers, Lars-H. R. & Zöller, Daniel

  • 2011 Income Taxation and the Choice of the Tax Rate Schedule: Sacrifice Principles and "Just" Tax Rates
    by Hans-Georg Petersen

  • 2011 Food Subsidy, Income Transfer and the Poor: A Comparative Analysis of the Public Distribution System in India's States
    by Raghbendra Jha & Raghav Gaiha & Manoj K. Pandey & Nidhi Kaicker

  • 2011 Applying perturbation analysis to dynamic optimal tax problems
    by Charles Brendon

  • 2011 Policies to Rebalance Housing Markets in New Zealand
    by Calista Cheung

  • 2011 Improving the Functioning of the Housing Market in the United Kingdom
    by Christophe André

  • 2011 Réduire la dette publique française : Les options de l'assainissement budgétaire
    by Balázs Égert

  • 2011 Bringing French Public Debt Down: The Options for Fiscal Consolidation
    by Balázs Égert

  • 2011 Drivers of Homeownership Rates in Selected OECD Countries
    by Dan Andrews & Aida Caldera Sánchez

  • 2011 Housing Markets and Structural Policies in OECD Countries
    by Dan Andrews & Aida Caldera Sánchez & Åsa Johansson

  • 2011 Tax Rates and Revenue Changes: Behavioural and Structural Factors
    by John Creedy & Norman Gemmell

  • 2011 Optimal Dynamic Taxes
    by Mikhail Golosov & Maxim Troshkin & Aleh Tsyvinski

  • 2011 Trading and Enforcing Patent Rights
    by Alberto Galasso & Mark Schankerman & Carlos J. Serrano

  • 2011 Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform
    by Leonard E. Burman & Marvin Phaup

  • 2011 The Value of Honesty: Empirical Estimates from the Case of the Missing Children
    by Sara LaLumia & James M. Sallee

  • 2011 An Optimal Tax System
    by Louis Kaplow

  • 2011 Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital?
    by Chongyang Chen & Zhonglan Dai & Douglas Shackelford & Harold Zhang

  • 2011 A "Second Opinion" on the Economic Health of the American Middle Class
    by Richard V. Burkhauser & Jeff Larrimore & Kosali I. Simon

  • 2011 Does Tax Policy Affect Executive Compensation? Evidence from Postwar Tax Reforms
    by Carola Frydman & Raven S. Molloy

  • 2011 Consumer Spending and the Economic Stimulus Payments of 2008
    by Jonathan A. Parker & Nicholas S. Souleles & David S. Johnson & Robert McClelland

  • 2011 The elasticity of taxable income of high earners: Evidence from Hungary
    by Áron Kiss & Pálma Mosberger

  • 2011 The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment
    by Martin Fochmann & Joachim Weimann

  • 2011 Mobility, Taxation and Welfare
    by Sami Bibi & Jean-Yves Duclos & Abdelkrim Araar

  • 2011 Estimating Taxable Income Responses using Danish Tax Reforms
    by Henrik Jacobsen Kleven & Esben Anton Schultz

  • 2011 Steuervergünstigungen in Deutschland 2005–2012
    by Alfred Boss

  • 2011 Optimal redistributive taxation in a multi-externality model
    by Paul Eckerstorfer

  • 2011 Optimal taxation of wealth transfers when bequests are motivated by joy of giving
    by Johann K. Brunner & Susanne Pech

  • 2011 Optimal redistributive taxation in a multi-externality model
    by Paul Eckerstorfer

  • 2011 Einfach ist nicht immer gerecht: Eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer
    by Loeffler, Max & Peichl, Andreas & Pestel, Nico & Schneider, Hilmar & Siegloch, Sebastian

  • 2011 Bemessungsgrundlage schlägt Fünf-Stufen-Tarif: Eine Simulationsanalyse des Reformvorschlags nach Rose
    by Peichl, Andreas & Pestel, Nico & Schneider, Hilmar & Siegloch, Sebastian

  • 2011 Demographic Divide and Labor Migration in the Euro-Mediterranean Region
    by Tosun, Mehmet S.

  • 2011 Demographic Divide and Labor Migration in the Euro-Mediterranean Region
    by Tosun, Mehmet S.

  • 2011 Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms
    by Lehmann, Etienne & Marical, François & Rioux, Laurence

  • 2011 Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms
    by Lehmann, Etienne & Marical, François & Rioux, Laurence

  • 2011 Welfare, Labor Supply and Heterogeneous Preferences: Evidence for Europe and the US
    by Bargain, Olivier & Decoster, André & Dolls, Mathias & Neumann, Dirk & Peichl, Andreas & Siegloch, Sebastian

  • 2011 Welfare, Labor Supply and Heterogeneous Preferences: Evidence for Europe and the US
    by Bargain, Olivier & Decoster, André & Dolls, Mathias & Neumann, Dirk & Peichl, Andreas & Siegloch, Sebastian

  • 2011 The Effects of the Recent Economic Crisis on Social Protection and Labour Market Arrangements across Socio-Economic Groups
    by Basso, Gaetano & Dolls, Mathias & Eichhorst, Werner & Leoni, Thomas & Peichl, Andreas

  • 2011 The Effects of the Recent Economic Crisis on Social Protection and Labour Market Arrangements across Socio-Economic Groups
    by Basso, Gaetano & Dolls, Mathias & Eichhorst, Werner & Leoni, Thomas & Peichl, Andreas

  • 2011 The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment
    by Fochmann, Martin & Weimann, Joachim

  • 2011 The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment
    by Fochmann, Martin & Weimann, Joachim

  • 2011 Lifetime Earnings Inequality in Germany
    by Bönke, Timm & Corneo, Giacomo & Lüthen, Holger

  • 2011 Lifetime Earnings Inequality in Germany
    by Bönke, Timm & Corneo, Giacomo & Lüthen, Holger

  • 2011 Taxes, Wages and Working Hours
    by Ericson, Peter & Flood, Lennart

  • 2011 Taxes, Wages and Working Hours
    by Ericson, Peter & Flood, Lennart

  • 2011 Lower and Upper Bounds of Unfair Inequality: Theory and Evidence for Germany and the US
    by Niehues, Judith & Peichl, Andreas

  • 2011 Lower and Upper Bounds of Unfair Inequality: Theory and Evidence for Germany and the US
    by Niehues, Judith & Peichl, Andreas

  • 2011 Mobility, Taxation and Welfare
    by Bibi, Sami & Duclos, Jean-Yves & Araar, Abdelkrim

  • 2011 Mobility, Taxation and Welfare
    by Bibi, Sami & Duclos, Jean-Yves & Araar, Abdelkrim

  • 2011 Biased Perceptions of Income Distribution and Preferences for Redistribution: Evidence from a Survey Experiment
    by Cruces, Guillermo & Perez Truglia, Ricardo & Tetaz, Martin

  • 2011 Biased Perceptions of Income Distribution and Preferences for Redistribution: Evidence from a Survey Experiment
    by Cruces, Guillermo & Perez Truglia, Ricardo & Tetaz, Martin

  • 2011 Minimum Wage and Tax Evasion: Theory and Evidence
    by Tonin, Mirco

  • 2011 Minimum Wage and Tax Evasion: Theory and Evidence
    by Tonin, Mirco

  • 2011 Intergenerational Analysis of Social Interaction
    by Brown, Sarah & McHardy, Jolian & Taylor, Karl

  • 2011 Intergenerational Analysis of Social Interaction
    by Brown, Sarah & McHardy, Jolian & Taylor, Karl

  • 2011 In-Work Benefits and Unemployment
    by Tonin, Mirco & Kolm, Ann-Sofie

  • 2011 In-Work Benefits and Unemployment
    by Tonin, Mirco & Kolm, Ann-Sofie

  • 2011 The Detaxation of Overtime Hours: Lessons from the French Experiment
    by Cahuc, Pierre & Carcillo, Stéphane

  • 2011 The Detaxation of Overtime Hours: Lessons from the French Experiment
    by Cahuc, Pierre & Carcillo, Stéphane

  • 2011 Why Taxing Executives' Bonuses Can Foster Risk-Taking Behavior
    by Martin Grossmann & Markus Lang & Helmut Dietl

  • 2011 Lower and upper bounds of unfair inequality: Theory and evidence for Germany and the US
    by Judith Niehues & Andreas Peichl

  • 2011 Why Don’t We Tax the Rich? Inequality, Legislative Malapportionment, and Personal Income Taxation around the World
    by Martin Ardanaz & Carlos Scartascini

  • 2011 Why Don't We Tax the Rich? Inequality, Legislative Malapportionment, and Personal Income Taxation around the World
    by Martín Ardanaz & Carlos Scartascini

  • 2011 Should Japanese Tax System Be More Progressive?
    by Shun-ichiro Bessho & Masayoshi Hayashi

  • 2011 社会保障と税の一体改革:保険原理と再分配原理の再構築
    by 田中, 秀明

  • 2011 Loss evasion and tax aversion
    by Engström, Per & Nordblom, Katarina & Ohlsson, Henry & Persson, Annika

  • 2011 The Norwegian Shareholder Tax Reconsidered
    by Södersten, Jan & Lindhe, Tobias

  • 2011 Taxation and the Earnings of Husbands and Wives: Evidence from Sweden
    by M Gelber, Alexander

  • 2011 Loss evasion and tax aversion
    by Engström, Per & Nordblom, Katarina & Ohlsson, Henry & Persson, Annika

  • 2011 Tax Regimes and Capital Gains Realizations
    by Jacob, Martin

  • 2011 Tax Policy and Employment: How Does the Swedish System Fare?
    by Pirttälä, Jukka & Selin, Håkan

  • 2011 Loss evasion and tax aversion
    by Engström, Per & Nordblom, Katarina & Ohlsson, Henry & Persson, Annika

  • 2011 Taxes, Wages and Working Hours
    by Ericson, Peter & Flood, Lennart

  • 2011 Marginal tax rates, tax revenues and inequality. Reagan’s fiscal policy
    by Elena Briata

  • 2011 How unobservable Bond Positions in Retirement Accounts affect Asset Allocation
    by Marcel Marekwica & Raimond Maurer

  • 2011 Intranational Trade and Regional Tax Rates: A Welfare Analysis on the U.S. Economy
    by Hakan Yilmazkuday

  • 2011 Sustainability and the Problem of Consumption
    by Ulrich Witt

  • 2011 Taxes, social subsidies, and the allocation of work time
    by L. Rachel Ngai & Christopher A. Pissarides

  • 2011 Gasto público, subsidios y equidad social en América Latina
    by Urzúa, Carlos M.

  • 2011 Distributive effects of the 2010 tax reform in Mexico: A microsimulation analysis
    by Absalón, Carlos & Urzúa, Carlos M.

  • 2011 Causes of and Remedies for the People’s Republic of China’s External Imbalances : The Role of Factor Market Distortion
    by Yiping Huang & Kunyu Tao

  • 2011 Causes of and Remedies for the People’s Republic of China’s External Imbalances : The Role of Factor Market Distortion
    by Yiping Huang & Kunyu Tao

  • 2011 A Switch from Joint to Individual Taxation Is Welfare Improving
    by André Decoster & Peter Haan

  • 2011 Lifetime Earnings Inequality in Germany
    by Timm Bönke & Giacomo Corneo & Holger Lüthen

  • 2011 A Wealth Tax on the Rich to Bring down Public Debt?: Revenue and Distributional Effects of a Capital Levy
    by Stefan Bach & Martin Beznoska & Viktor Steiner

  • 2011 A Wealth Tax on the Rich to Bring down Public Debt?: Revenue and Distributional Effects of a Capital Levy
    by Stefan Bach & Martin Beznoska & Viktor Steiner

  • 2011 Lower and Upper Bounds of Unfair Inequality: Theory and Evidence for Germany and the US
    by Judith Niehues & Andreas Peichl

  • 2011 Trading and Enforcing Patent Rights
    by Galasso, Alberto & Schankerman, Mark & Serrano, Carlos

  • 2011 On the political economics of tax reforms
    by Castanheira, Micael & Nicodème, Gaëtan & Profeta, Paola

  • 2011 The Tax Benefit of Income Smoothing
    by Rydqvist, Kristian & Schwartz, Steven & Spizman, Joshua

  • 2011 The Detaxation of Overtime Hours: Lessons from the French Experiment
    by Cahuc, Pierre & Carcillo, Stéphane

  • 2011 Private, social and self insurance for long-term care: A political economy analysis
    by DE DONDER, Philippe & PESTIEAU, Pierre

  • 2011 Optimal Income Taxation with Uncertain Earnings: A Synthesis
    by Robin Boadway & Motohiro Sato

  • 2011 Taxing Expats. Instrumental versus Expressive Voting Compared
    by Charles B. Blankart & Simon Margraf

  • 2011 Do Mobile Pensioners Threaten the Deferred Taxation of Savings?
    by Volker Meier & Andreas Wagener

  • 2011 On the Political Economics of Tax Reforms
    by Micael Castanheira & Gaëtan J.A. Nicodème & Paola Profeta

  • 2011 Distributional Consequences of Labor-demand Shocks: The 2008-09 Recession in Germany
    by Olivier Bargain & Herwig Immervoll & Andreas Peichl & Sebastian Siegloch

  • 2011 Who is Afraid of School Choice?
    by Andrea Diem & Stefan C. Wolter

  • 2011 Assessing the Distributional Effects of Housing Taxation in Italy: From the Actual Tax Code to Imputed Rent
    by Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati

  • 2011 Tax Policy and Employment: How Does the Swedish System Fare?
    by Jukka Pirttilä & Hakan Selin

  • 2011 Optimal Compulsion when Behavioral Biases Vary and the State Errs
    by Salvador Valdés-Prieto & Ursula Schwarzhaupt

  • 2011 Trading and Enforcing Patent Rights
    by Alberto Galasso & Mark Schankerman & Carlos J. Serrano

  • 2011 Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States
    by James Alm & Jeremy Clark & Kara Leibel

  • 2011 Wealth mobility and dynamics over entire individual working life cycles
    by Stefan Hochguertel & Henry Ohlsson

  • 2011 The Mexican Tax-Benefit System
    by Absalón, Carlos & Urzúa, Carlos M.

  • 2011 Uruguayan microsimulation model
    by Verónica Amarante & Marisa Bucheli & Cecilia Olivieri & Ivone Perazzo

  • 2011 Mexican microsimulation model
    by Carlos Absalón & Urzúa, Carlos M.

  • 2011 Guatemalan microsimulation model
    by Alberto Castañón-Herrera & Wilson Romero

  • 2011 Chilean microsimulation model
    by Osvaldo Larrañaga & Jenny Encina & Gustavo Cabezas

  • 2011 Brazilian microsimulation model
    by José Ricardo Bezerra Nogueira & Rozane Bezerra de Siqueira & Evaldo Santana de Souza

  • 2011 Longevity Policy: Facing Up to Longevity Issues Affecting Social Security, Pensions, and Older Workers
    by John A. Turner

  • 2011 Imagining the Ideal Pension System: International Perspectives
    by Dana M. Muir & John A. Turner

  • 2011 Sistemas de impuestos y prestaciones en América Latina
    by

  • 2011 Percepciones de injusticia y corrupción: el castigo de los evasores
    by Victoria Giarrizzo & Nicolás Scolnic

  • 2011 Taxing Expats - Instrumental versus Expressive Voting Compared
    by Charles Beat Blankart & Simon Margraf

  • 2011 A Distributional Analysis of the FairTax Plan: Annual and Lifetime Income Considerations
    by Yingxu Kuang & Ted Englebrecht & Otis W. Gilley

  • 2011 Selected Issues Of Personal Income Taxation Harmonization
    by Tomasz Wolowiec

  • 2011 Progresividad Y Redistribución En Reformas Fiscales. Los Efectos Nivel Y Distancia. Una Aplicación Al Irpf
    by SANTIAGO DÍAZ DE SARRALDE & CARLOS GARCIMARTÍN & JESÚS RUÍZ-HUERTA

  • 2011 Taxation, Investment and Asset Pricing
    by Marika Santoro & Chao Wei

  • 2011 Fiscal Instruments of a Support of the Families with Children and their Changes in Developed Countries
    by Leoš Vítek

  • 2011 A Study Concerning The Opportunity Of Introducing The Flat Tax In The Case Of The Income Tax For Individuals In Romania
    by Abrudan Leonard & Abrudan Cristina

  • 2011 The Flat Tax - A Comparative Study Of The Existing Models
    by Tulai Ioan Constantin & Schiau (Macavei) Laura - Liana

  • 2011 Analysis of changes in the tax and transfer system with a behavioural microsimulation model
    by Péter Benczúr & Gábor Kátay & Áron Kiss & Balázs Reizer & Mihály Szoboszlai

  • 2011 A Probabilistic Voting Model of Indirect Taxation
    by Emanuele Canegrati

  • 2011 A bajban lévő lakáshitelesek elemzése mikroszimulációs modellezéssel
    by Gáspár, Katalin & Varga, Zsuzsa

  • 2011 Mikroszimulációs elemzés a személyi jövedelemadó módosításainak hatásvizsgálatában
    by Benedek, Dóra & Kiss, Áron

  • 2011 Revenue Elasticity of the Main federal Taxes in Mexico
    by Felipe J. Fonseca & Daniel Ventosa-Santaulària

  • 2011 Dual Income Tax Reform in Germany. A Microsimulation Approach
    by Gerhard Wagenhals

  • 2011 Common Property And Fiscal Benefits In Mexico, La Copropiedad Y Sus Beneficios Fiscales En Mexico
    by Leonel Rosiles Lopez & Celia Cruz Camez Contreras & Cruz Elda Macias Teran & Santiago Perez Alcala

  • 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 labor market in Germany)
    by Müller, Kai-Uwe & Steiner, Viktor

  • 2011 Improvement of corporate profit tax in the Russian Federation in the medium term
    by Sergey Sinelnikov-Murylev & Elena Shkrebela

  • 2011 Private and Pareto Efficient Public Transfers
    by Ikuho Kochi & Raúl Alberto Ponce Rodríguez

  • 2011 Turkiye Ekonomisi Icin Efektif Vergi Oranlarinin Hesaplanmasi
    by Ilter Unlukaplan & Ibrahim Arisoy

  • 2011 Mogu?i pristup reformi poreznog sustava Republike Hrvatske
    by Guste Santini

  • 2011 Oporezivanje kapitalnih dobitaka
    by Silvije Orsag

  • 2011 The effect of capital gains taxation on home sales: Evidence from the Taxpayer Relief Act of 1997
    by Shan, Hui

  • 2011 Does tax policy affect executive compensation? Evidence from postwar tax reforms
    by Frydman, Carola & Molloy, Raven S.

  • 2011 Modelling aggregate personal income tax revenue in multi-schedular and multi-regional structures
    by Creedy, John & Sanz-Sanz, José Félix

  • 2011 Optimal portfolio choice with wash sale constraints
    by Astrup Jensen, Bjarne & Marekwica, Marcel

  • 2011 Riester-Rente: Rezept gegen Altersarmut?
    by Johannes Geyer

  • 2011 Spitzensteuersatz: wieder Spielraum nach oben
    by Stefan Bach & Peter Haan

  • 2011 Gemeindefinanzreform gescheitert: warum sich die Kommunen querlegen
    by Martin Simmler & Florian Walch

  • 2011 Reform des Ehegattensplittings: nur eine reine Individualbesteuerung erhöht die Erwerbsanreize deutlich
    by Stefan Bach & Johannes Geyer & Peter Haan & Katharina Wrohlich

  • 2011 Der Mehrwertsteuer-Bonus: eine Alternative zu ermäßigten Mehrwertsteuersätzen
    by Stefan Bach

  • 2011 Volle Mehrwertsteuer auf Nahrungsmittel belastet vor allem Geringverdiener
    by Stefan Bach

  • 2011 Erbschaftsteuer und Erbschaftsteuerreform in Deutschland: eine Bestandsaufnahme
    by Henriette Houben & Ralf Maiterth

  • 2011 Einfach ist nicht immer gerecht : eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer
    by Max Löffler & Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch

  • 2011 Lastenausgleich aus heutiger Sicht: Renaissance der allgemeinen Vermögensbesteuerung?
    by Stefan Bach

  • 2011 Zwei deutsche Lastenausgleiche: eine kritische Würdigung
    by Richard Hauser

  • 2011 Reform of Income Splitting for Married Couples: Only Individual Taxation Significantly Increases Working Incentives
    by Stefan Bach & Johannes Geyer & Peter Haan & Katharina Wrohlich

  • 2011 Crecimiento económico departamental y subsidio familiar
    by Manuel Bernal Garzón

  • 2011 Creación de una carga impositiva por contaminación ambiental para el sector vehicular de servicio público colectivo en la ciudad de Bogotá
    by Javier Andrés Soto Duque & Alexander Sellamén Garzón

  • 2011 Zum Reformentwurf zur Erneuerung des Steuerrechts von Paul Kirchhof
    by Dieter Dziadkowski & Franz W. Wagner & Rolf Peffekoven

  • 2011 Faut-il remettre en cause la politique familiale française ?
    by Henri Sterdyniak

  • 2011 Behavioural Microsimulation and Female Labour Supply in Luxembourg
    by Frédéric Berger & Nizamul Islam & Philippe Liégeois

  • 2011 Teoretické aspekty rodovej priepasti v odmeňovaní
    by Soňa Svoreňová

  • 2011 Addressing Inequality And Poverty With Tax Instruments
    by Saša Randjelović & Jelena Žarković-Rakić

  • 2011 The Case for a Progressive Tax: From Basic Research to Policy Recommendations
    by Peter Diamond & Emmanuel Saez

  • 2011 Labor Supply and Taxes: A Survey
    by Michael P. Keane

  • 2011 Capital Income Taxes with Heterogeneous Discount Rates
    by Peter Diamond & Johannes Spinnewijn

  • 2011 Just Keep My Money! Supporting Tax-Time Savings with US Savings Bonds
    by Peter Tufano

  • 2011 The Surprising Incidence of Tax Credits for the Toyota Prius
    by James M. Sallee

  • 2011 Gender-Based Taxation and the Division of Family Chores
    by Alberto Alesina & Andrea Ichino & Loukas Karabarbounis

  • 2011 Forces Shaping Hours Worked in the OECD, 1960-2004
    by Cara McDaniel

  • 2011 Taxes, Social Subsidies, and the Allocation of Work Time
    by L. Rachel Ngai & Christopher A. Pissarides

  • 2011 Informal Taxation
    by Benjamin A. Olken & Monica Singhal

  • 2010 Imperfect Information and the Meltzer-Richard Hypothesis
    by Bredemeier, Christian

  • 2010 The Effect of Saving Subsidies on Household Saving – Evidence from Germanys
    by Corneo, Giacomo & Keese, Matthias & Schröder, Carsten

  • 2010 Steuervergünstigungen in Deutschland
    by Boss, Alfred

  • 2010 Mindestlöhne, Lohnsubventionen und Einkommenssicherung im Wohlfahrtsstaat: Verteilungswirkungen von Reformalternativen für Deutschland
    by Steiner, Viktor

  • 2010 The effect of saving subsidies on household saving: Evidence from Germany
    by Corneo, Giacomo & Keese, Matthias & Schröder, Carsten

  • 2010 Horizontal equity in the German tax-benefit system: A simulation approach for employees
    by Bönke, Timm & Eichfelder, Sebastian

  • 2010 Tax progression: International and intertemporal comparison using LIS data
    by Pogorelskiy, Kirill & Seidl, Christian & Traub, Stefan

  • 2010 Tax Perception: An empirical survey
    by Fochmann, Martin & Kiesewetter, Dirk & Blaufus, Kay & Hundsdoerfer, Jochen & Weimann, Joachim

  • 2010 Ökonomische Anreize zur Nutzung erbschaftsteuerlicher Verschonungsregeln für das Betriebsvermögen
    by Corsten, Martina & Simons, Dirk & Voeller, Dennis

  • 2010 Efektivno opterećenje porezom na dohodak: ima li samostalna djelatnost povlašten status u sustavu poreza na dohodak?
    by Hrvoje Šimović & Milan Deskar Škrbić

  • 2010 Optimal Dynamic Nonlinear Income Taxation under Loose Commitment
    by Jang-Ting Guo & Alan Krause

  • 2010 Dynamic Income Taxation without Commitment: Comparing Alternative Tax Systems
    by J-T Guo & A Krause

  • 2010 Alternative Basic Income Mechanisms: An Evaluation Exercise with a Microeconometric Model
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  • 2010 Web Appendix to: How Does Charitable Giving Respond to Incentives and Income? New Estimates from Panel Data
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  • 2010 Dynamic Income Taxation without Commitment: Comparing Alternative Tax Systems
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  • 2010 Distributional consequences of labor demand adjustments to a downturn : a model-based approach with application to Germany 2008-09
    by Olivier Bargain & Herwig Immervoll & Andreas Peichl & Sebastian Siegloch

  • 2010 Returns to Skill, Tax Policy, and North American Migration by Skill Level: Canada and the United States 1995 - 2001
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  • 2010 The Decomposition of the Redistributive Effect and the Issue of Close Equals Identification
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  • 2010 The 2007 Personal Income Tax Reform in Italy: Effects on Potential Equity, Horizontal Inequity and Re-ranking
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  • 2010 Understanding the Public's Attitudes towards Redistribution through Taxation
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  • 2010 At Whose Service? Subsidizing Services and the Skill Premium
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  • 2010 Taxation trends in the European Union: 2010 edition
    by European Commission

  • 2010 Tax Treatment of ETS Allowances: Options for Improving Transparency and Efficiency
    by Copenhagen Economics

  • 2010 Study on Inheritance Taxes in EU Member States and Possible Mechanisms to Resolve Problems of Double Inheritance Taxation in the EU
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  • 2010 Study analysing possible changes in the minimum rates and structures of excise duties on alcoholic beverages
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  • 2010 Efectos de la Exención Tributaria a las Ganancias de Capital en el Precio de las Acciones en Chile
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  • 2010 Accounting for Family Background when Designing Optimal Income Taxes. A Microeconometric Simulation Analysis
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  • 2010 Modelling Charitable Donations: A Latent Class Panel Approach
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  • 2010 Do Transfer Taxes Reduce Intergenerational Transfers?
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  • 2010 Global Food Price Shock and the Poor in Egypt and Ukraine
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  • 2010 The Eff ect of Saving Subsidies on Household Saving – Evidence from Germanys
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  • 2010 Die einkommensteuerliche Berücksichtigung von Scheidungs- und Kinderunterhalt im Vergleich
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  • 2010 Regulating Government (´s Share): The Fifty-Percent Rule of the Federal Constitutional Court in Germany
    by Andreas, von Arnauld & Zimmermann, Klaus W.

  • 2010 Heterogeneity in Income Tax Incidence: Are the Wages of Dangerous Jobs More Responsive to Tax Changes than the Wages of Safe Jobs?
    by David Powell

  • 2010 Income Taxes, Compensating Differentials, and Occupational Choice: How Taxes Distort the Wage-Amenity Decision
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  • 2010 An Empirical Dissemination Of The Personal Income Tax Regime In South Africa Using A Microsimulation Tax Model
    by Yolande van Heerden & Niek Schoeman

  • 2010 Property Tax Capitalization within a National Historic District versus Property Tax Capitalization outside that National Historic District: Another Application of the Tiebout Hypothesis
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  • 2010 Taxable and Tax-Free Equivalence of Interest Rate Yields: A Brief Note
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  • 2010 The Tax-Transfer System and Labour Supply
    by Keane, Michael

  • 2010 An Empirical Analysis of Determinants of Recent Federal Personal Income Tax Evasion in the U.S
    by Cebula, Richard

  • 2010 Personal Income Tax Evasion Determinants Revisited: An Exploratory Study Using Newly Available Data
    by Cebula, Richard & Foley, Maggie

  • 2010 Migration, Economic Freedom, and Personal Freedom: An Empirical Analysis
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  • 2010 Banking Redefined
    by varma, Vijaya krushna varma

  • 2010 Justice and Taxation
    by Vicini, Andrea

  • 2010 Exchange, production, and Samaritan dilemmas
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  • 2010 Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy
    by Stark, Oded & Hyll, Walter

  • 2010 Personal Income Tax Gap for Business Income Earners In New York State: From the Real Estate Tax Perspective
    by Niu, Yongzhi & Cohen, Roger

  • 2010 An annotated bibliography of tax compliance and tax compliance costs
    by James, Simon & Edwards, Alison

  • 2010 On economic growth and minimum wages
    by Fanti, Luciano & Gori, Luca

  • 2010 The potential effects for families of introducing the French fiscal system in Germany
    by Honekamp, Ivonne & Schwarze, Johannes

  • 2010 The Reality and Masquerade behind Bargaining over Welfare Pie Sizing, Delivery and Slicing
    by Mullat, Joseph E.

  • 2010 What can we learn from privately held firms about executive compensation?
    by Cole, Rebel & Mehran, Hamid

  • 2010 Taxation and the Earnings of Husbands and Wives
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  • 2010 PAYG pensions, tax-cum-subsidy and optimality
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  • 2010 Food Price Subsidy under Public Distribution System in Andhra Pradesh, Maharashtra and Rajasthan
    by Raghbendra Jha & Raghav Gaiha & Manoj K. Pandey

  • 2010 How does a fisacl reform affect elasticities of income tax revenues? the case os Spain, 2003-2008
    by Diego Martinez-Lopez

  • 2010 Voting over piece-wise linear tax methods
    by Juan D. Moreno-Ternero

  • 2010 Distributional Consequences of Labor Demand Adjustments to a Downturn: A Model-Based Approach with Application to Germany 2008-09
    by Herwig Immervoll & Olivier Bargain & Andreas Peichl & Sebastien Siegloch

  • 2010 Real House Prices in OECD Countries: The Role of Demand Shocks and Structural and Policy Factors
    by Dan Andrews

  • 2010 Towards a Less Distortive and More Efficient Tax System in Portugal
    by Álvaro Pina

  • 2010 Policy Options for Reducing Poverty and Raising Employment Rates in Israel
    by Philip Hemmings

  • 2010 Further Advancing Pro-growth Tax and Benefit Reform in the Czech Republic
    by Zdenek Hrdlicka & Margaret Morgan & David Prušvic & William Tompson & Laura Vartia

  • 2010 A Bird's Eye View of OECD Housing Markets
    by Christophe André

  • 2010 The Increase in Income Cyclicality of High-Income Households and its Relation to the Rise in Top Income Shares
    by Jonathan A. Parker & Annette Vissing-Jorgensen

  • 2010 Taxation and International Migration of Superstars: Evidence from the European Football Market
    by Henrik Kleven & Camille Landais & Emmanuel Saez

  • 2010 Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes
    by Jennifer Blouin & Jana Raedy & Douglas Shackelford

  • 2010 Build America Bonds
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  • 2010 Inertia and Overwithholding: Explaining the Prevalence of Income Tax Refunds
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  • 2010 On the Taxation of Private Transfers
    by Louis Kaplow

  • 2010 Targeted Savings and Labor Supply
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  • 2010 On the role of unobserved preference heterogeneity in discrete choice models of labour supply
    by Daniele Pacifico

  • 2010 The Elasticity of Taxable Income in New Zealand
    by Iris Claus & John Creedy & Josh Teng

  • 2010 Voting over piece-wise linear tax methods
    by Juan D. Moreno-Ternero

  • 2010 The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions
    by Martin Fochmann & Dirk Kiesewetter & Abdolkarim Sadrieh

  • 2010 Investment Behavior and the Biased Perception of Limited Loss Deduction in Income Taxation
    by Martin Fochmann & Dirk Kiesewetter & Abdolkarim Sadrieh

  • 2010 Fiscal Policy, Regional Disparity and Poverty in China: a General Equilibrium Approach
    by Li Wang & Xuesong Li & Wenbo Wang & Zhou Guangbao

  • 2010 Steuervergünstigungen in Deutschland
    by Alfred Boss

  • 2010 Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion
    by Johann K. Brunner & Susanne Pech & Paul Eckerstorfer

  • 2010 Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion
    by Johann K. Brunner & Paul Eckerstorfer & Susanne Pech

  • 2010 Optimum taxation of bequests in a model with initial wealth
    by Johann K. Brunner & Susanne Pech

  • 2010 Finanzierung des Krankenversicherungsschutzes: Entgleiste Reformdebatte wieder auf Spur
    by Richter, Wolfram F.

  • 2010 Alter Wein in neuen Schläuchen: Der Fünf-Stufen-Steuertarif der FDP auf dem Prüfstein
    by Peichl, Andreas & Pestel, Nico & Schneider, Hilmar & Siegloch, Sebastian

  • 2010 Reform der Hinzuverdienstregeln in der Grundsicherung: Kein Entkommen aus der Transferfalle
    by Peichl, Andreas & Schneider, Hilmar & Siegloch, Sebastian

  • 2010 Soziale Gerechtigkeit durch Leistung und Gegenleistung: Workfare im Niedriglohnbereich
    by Peichl, Andreas & Schneider, Hilmar

  • 2010 Progressive Taxation and Tax Morale
    by Doerrenberg, Philipp & Peichl, Andreas

  • 2010 Progressive Taxation and Tax Morale
    by Doerrenberg, Philipp & Peichl, Andreas

  • 2010 Equality of Opportunity and Redistribution in Europe
    by Dunnzlaff, Lina & Neumann, Dirk & Niehues, Judith & Peichl, Andreas

  • 2010 Equality of Opportunity and Redistribution in Europe
    by Dunnzlaff, Lina & Neumann, Dirk & Niehues, Judith & Peichl, Andreas

  • 2010 Empirical Welfare Analysis in Random Utility Models of Labour Supply
    by Decoster, André & Haan, Peter

  • 2010 Empirical Welfare Analysis in Random Utility Models of Labour Supply
    by Decoster, André & Haan, Peter

  • 2010 Distributional Consequences of Labor Demand Adjustments to a Downturn: A Model-Based Approach with Application to Germany 2008-09
    by Bargain, Olivier & Immervoll, Herwig & Peichl, Andreas & Siegloch, Sebastian

  • 2010 Distributional Consequences of Labor Demand Adjustments to a Downturn: A Model-Based Approach with Application to Germany 2008-09
    by Bargain, Olivier & Immervoll, Herwig & Peichl, Andreas & Siegloch, Sebastian

  • 2010 The Employment Effects of Low-Wage Subsidies
    by Huttunen, Kristiina & Pirttilä, Jukka & Uusitalo, Roope

  • 2010 The Employment Effects of Low-Wage Subsidies
    by Huttunen, Kristiina & Pirttilä, Jukka & Uusitalo, Roope

  • 2010 Alternative Basic Income Mechanisms: An Evaluation Exercise with a Microeconometric Model
    by Colombino, Ugo & Locatelli, Marilena & Narazani, Edlira & O'Donoghue, Cathal

  • 2010 Alternative Basic Income Mechanisms: An Evaluation Exercise with a Microeconometric Model
    by Colombino, Ugo & Locatelli, Marilena & Narazani, Edlira & O'Donoghue, Cathal

  • 2010 A Structural Estimation of the Effects of Spousal Tax Deduction and Social Security Systems on the Labor Supply of Japanese Married Women
    by Shingo Takahashi

  • 2010 Incentive Effects of Bonus Taxes in a Principal-Agent Model
    by Helmut Dietl & Martin Grossmann & Markus Lang & Simon Wey

  • 2010 Discrete choice Females Labour Supply Model in Luxembourg
    by BERGER Frédéric & ISLAM Nizamul & LIEGEOIS Philippe

  • 2010 Optimal Compulsion when Behavioral Biases vary and the State Errs
    by Ursula Schwarzhaupt & Salvador Valdés-Prieto

  • 2010 Tax progression: International and intertemporal comparisons using LIS data
    by Kirill Pogorelskiy & Christian Seidl & Stefan Traub

  • 2010 Transport consumption inequalities and redistributive effects of taxes: A comparison of France, Denmark and Cyprus
    by Akli Berri & Stéphanie Vincent Lyk-Jensen & Ismir Mulalic & Theodoros Zachariadis

  • 2010 Accounting for family background when designing optimal income taxes: A microeconometric simulation analysis
    by Rolf Aaberge & Ugo Colombino

  • 2010 The price elasticity of charitable giving: does the form of tax relief matter?
    by Kimberley Scharf & Sarah Smith (Tanner)

  • 2010 Corporate Tax Stimulus and Investment in Colombia
    by Arturo Galindo & Marcela Meléndez Arjona

  • 2010 The Effects of Taxation on Migration: Some Evidence for the ASEAN and APEC Economies
    by Edda Claus & Iris Claus & Michael Dörsam

  • 2010 税・社会保険料の負担と社会保障給付の構造 : 税制と社会保障制度の一体改革に向けて
    by 田中, 秀明

  • 2010 Timing of death and the repeal of the Swedish inheritance tax
    by Eliason, Marcus & Ohlsson, Henry

  • 2010 Marginal Deadweight Loss when the Income Tax is Nonlinear
    by Blomquist, Sören & Simula, Laurent

  • 2010 The Welfare Gains of Age Related Optimal Income Taxation
    by Bastani, Spencer & Blomquist, Sören & Micheletto, Luca

  • 2010 Taxation, Dividends, and Share Repurchases: Taking Evidence Global
    by Jacob, Martin

  • 2010 The Norwegian Shareholder Tax Reconsidered
    by Södersten, Jan & Lindhe, Tobias

  • 2010 Timing of death and the repeal of the Swedish inheritance tax
    by Eliason, Marcus & Ohlsson, Henry

  • 2010 Marginal Deadweight Loss when the Income Tax is Nonlinear
    by Blomquist, Sören & Simula, Laurent

  • 2010 Fiscal Illusion and Fiscal Obfuscation:An Empirical Study of Tax Perception in Sweden
    by Sanandaji, Tino & Wallace, Björn

  • 2010 Underground Activities and Labour Market Performance
    by Larsen, Birthe & Kolm, Ann-Sofie

  • 2010 Distortionary taxation, international business cycles and real wage: explaining some puzzling facts
    by Francois Langot & Coralia Quintero-Rojas

  • 2010 The effect of church tax on church membership
    by Teemu Lyytikäinen & Torsten Santavirta

  • 2010 Endogenous Growth in a Model with Heterogeneous Agents and Voting on Public Goods
    by Kirill Borissov & Alexander Surkov

  • 2010 The mortgage interest deduction and its impact on homeownership decisions
    by Christian A. L. Hilber & Tracy M. Turner

  • 2010 Modelos de micro-simulación para el análisis de las políticas públicas
    by Absalón, Carlos & Urzúa, Carlos M.

  • 2010 The effects of taxation on migration: Some evidence for the ASEAN and APEC economies
    by Edda Claus & Iris Claus & Michael Dörsam

  • 2010 The Elasticity of Taxable Income in New Zealand
    by Iris Claus & John Creedy & Josh Teng

  • 2010 Empirical Welfare Analysis in Random Utility Models of Labour Supply
    by André Decoster & Peter Haan

  • 2010 Empirical Welfare Analysis in Random Utility Models of Labour Supply
    by André Decoster & Peter Haan

  • 2010 Distributional Consequences of Labor Demand Adjustments to a Downturn: A Model-Based Approach with Applications to Germany 2008-09
    by Oliver Bargain & Herwig Immervoll & Andreas Peichl & Sebastian Siegloch

  • 2010 Estate Taxation and Intergenerational Transfers
    by Jappelli, Tullio & Padula, Mario & Pica, Giovanni

  • 2010 Analyzing female labor supply: Evidence from a Dutch tax reform
    by Nicole Bosch & B. van der Klaauw

  • 2010 Voting over piece-wise linear tax methods
    by MORENO-TERNERO, Juan D.

  • 2010 The economics of wealth transfer tax
    by CREMER, Helmuth & PESTIEAU, Pierre

  • 2010 Evaluating the distributional effects of the italian fiscal policies using quantile regressions
    by G. Casalone & D. Sonedda

  • 2010 The incidence of Payroll Taxes in Ontario and Quebec; Evidence from collective agreements for 1985-2007
    by Edison Roy César & François Vaillancourt

  • 2010 Progressive Taxation and Tax Morale
    by Philipp Doerrenberg & Andreas Peichl

  • 2010 The Welfare Gains of Age Related Optimal Income Taxation
    by Spencer Bastani & Sören Blomquist & Luca Micheletto

  • 2010 On the Optimality of Joint Taxation for Non-Cooperative Couples
    by Volker Meier & Helmut Rainer

  • 2010 Marginal Tax Rates and Tax-Favoured Pension Savings of the Self-Employed - Evidence from Sweden
    by Håkan Selin

  • 2010 Marginal Deadweight Loss when the Income Tax is Nonlinear
    by Sören Blomquist & Laurent Simula

  • 2010 The Employment Effects of Low-Wage Subsidies
    by Kristiina Huttunen & Jukka Pirttilä & Roope Uusitalo

  • 2010 The Effects of a Bonus Tax on Manager Compensation and Welfare
    by Doina Maria Radulescu

  • 2010 Optimum Taxation of Bequests in a Model with Initial Wealth
    by Johann K. Brunner & Susanne Pech

  • 2010 The Mortgage Interest Deduction and its Impact on Homeownership Decisions
    by Christian A. L. Hilber & Tracy M. Turner

  • 2010 New relative indices of inequality base don the lorenz curve: perimeter and longitudinal ratio measures?
    by Óscar D. Marcenaro-Gutiérrez & José Luis Albanchez Blanco

  • 2010 Innovation im Steuerrecht: Wie kann die Thesaurierungsbegünstigung eine annähernd belastungsneutrale Besteuerung von Personen- und Kapitalgesellschaften gewährleisten?
    by Kerstin Schneider & Claudia Wesselbaum-Neugebauer

  • 2010 The price elasticity of charitable giving: does the form of tax relief matter?
    by Kim Scharf & Sarah Smith

  • 2010 Economic ideas and economists in the Parliament in the liberal age: The attempt to implement a tax on incomes in Spain in 1868-1869
    by Javier San Julian Arrupe

  • 2010 Allgemeine Steuerlehre
    by Homburg, Stefan

  • 2010 Anmerkungen zum Umsatzsteuergesetzbuch, einem Vorschlag zur Umsatzsteuerreform
    by Homburg, Stefan & Rublack, Carolin

  • 2010 Smart Tax Administration
    by Bird, Richard

  • 2010 Taxation and Development
    by Bird, Richard

  • 2010 Evaluando Reformas Tributarias en Chile con un Modelo CGE
    by Cristián Mardones Poblete

  • 2010 Tax expenditure considerations for owner-occupied housing
    by Audrey Pulo

  • 2010 Tax Wedge on Labour and its Effect on Employment Growth in the European Union
    by Primož Dolenc & Suzana Laporšek

  • 2010 Wealth Tax Within Europe In The Context Of A Possible Implementation In Romania – The Existing Wealth Tax And Its Decline In Europe
    by Luminiţa Ristea & Adina Trandafir

  • 2010 Dual income tax: A reform option for personal income tax in Turkey
    by Ali Celikkaya

  • 2010 Equity And Income Tax Redistribution
    by TULAI CONSTANTIN & MOGA AURA CARMEN & SCHIAU LAURA LIANA & PALTINEAN LUMINITA

  • 2010 Fiscal Settlements Of Incomes Obtained From Abroad By Natural Persons Resident In Romania
    by Antonescu Mihail & Buziernescu Radu

  • 2010 Empirical Evidence On The Effects Of Social Welfare And Taxation On Insurance
    by SUCALA LUCIA & CUZDRIOREAN DAN DACIAN & FEKETE SZILVESZTER & IENCIU NICOLETA

  • 2010 Taxation in Walrasian Economy
    by Zak, F.

  • 2010 Horizontal Equity in the German Tax-Benefit System: A Simulation Approach for Employees
    by Timm Bönke & Sebastian Eichfelder

  • 2010 The Impact of Personal and Corporate Taxation on Capital Structure Choices
    by Michael Overesch & Dennis Voeller

  • 2010 ASPECTE TEORETICE SI PRACTICE PRIVIND STABILIREA, PLATA SI EXECUTAREA DREPTURILOR SALARIALE - THEORETICAL AND PRATICAL ISSUES REGARDING THE SET-UP, THE PAYMENT AND THE EXECUTION OF THE WAGES (Romanian version)
    by LUCIAN-MIHAIL ARNAUTU

  • 2010 Do Remittances Crowd Out The Government¡¯S Redistributive Policy?
    by Ikuho Kochi & Raul Alberto Ponce Rodriguez

  • 2010 Recognition and Measurement of Tax Expenditures: International Experience and Russian Practice
    by Tatiana Malinina

  • 2010 Le teorie della progressività nella seconda metà del Novecento
    by Ruggero Paladini

  • 2010 Family taxation and labour market participation incentives in Italy
    by Arnstein Aassve & Maria Grazia Pazienza & Chiara Rapallini

  • 2010 Simulazione finanziaria della Legge delega 42/2009: una proposta di riparto e prime valutazioni
    by Leonzio Rizzo & Laura Bertin

  • 2010 A Belgian Flat Income Tax. Effects on Labour Supply and Income Distribution
    by André Decoster & Kris De Swerdt & Kristian Orsini

  • 2010 Reflexiones sobre la relación entre las políticas públicas y la responsabilidad social
    by Adriana Patricia López Velázquez, Martha Inés Usaquén Chía

  • 2010 Income mobility and economic inequality from a regional perspective
    by Juan Prieto Rodríguez & Juan Gabriel Rodríguez & Rafael Salas

  • 2010 Le Budget 2010 du Québec: Effets sur la taille et la progressivité du fardeau fiscal
    by Alexandre Laurin

  • 2010 Un trésor de 11 milliards d'euros ?
    by Henri Sterdyniak

  • 2010 Tax Neutrality and Tax Expenses pursuant to the Contemporary Economic Theories
    by Nikolay Galabov

  • 2010 Crisis management fiscal policy action of member states
    by Marcel DRACEA & Narcis MITU & Nicoleta DRACEA

  • 2010 Comments Of The Ocde 2008model Convention On Establishing The Tax Residence
    by Lect. Mihail Antonescu Ph. D & Ligia Antonescu Ph. D

  • 2010 Double Dividend Taxation Relief: A New View From The Corporate Income Tax Perspective
    by Sebastian Lazar

  • 2010 Do Taxpayers Bunch at Kink Points?
    by Emmanuel Saez

  • 2010 Are Tax Incentives for Charitable Giving Efficient? Evidence from France
    by Gabrielle Fack & Camille Landais

  • 2010 Tagging and Income Taxation: Theory and an Application
    by Helmuth Cremer & Firouz Gahvari & Jean-Marie Lozachmeur

  • 2010 Is the EITC as Good as an NIT? Conditional Cash Transfers and Tax Incidence
    by Jesse Rothstein

  • 2010 The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution
    by N. Gregory Mankiw & Matthew Weinzierl

  • 2010 Time Is Money: Choosing between Charitable Activities
    by Naomi E. Feldman

  • 2010 Information, Preferences, and Public Benefit Participation: Experimental Evidence from the Advance EITC and 401(k) Savings
    by Damon Jones

  • 2010 Demographics and the Politics of Capital Taxation in a Life-Cycle Economy
    by Xavier Mateos-Planas

  • 2009 The Tax Reform Act of 1986: An Assessment in Terms of Tax Compliance Behavior
    by Cebula, Richard J. & Coombs, Christopher & Yang, Bill Z.

  • 2009 Musing and Memories on the Introduction of HEC's and Where to Next on Income Contingent Loans
    by Robert Gregory

  • 2009 Financing Social Security by Taxing Capital Income – A Bad Idea?
    by Kunze, Lars & Schuppert, Christiane

  • 2009 Capital Taxation, Long-run Growth, and Bequests
    by Kunze, Lars

  • 2009 Die Änderungen des Einkommensteuertarifs: Folgen für das Lohnsteueraufkommen und die Leistungsanreize
    by Boss, Achim & Boss, Alfred & Boss, Thomas

  • 2009 Das Lohnsteueraufkommen in Deutschland: Erklärung und Prognose auf Basis der Lohnsteuerstatistik
    by Boss, Achim & Boss, Alfred & Boss, Thomas

  • 2009 Finanzierungsstrategien und ihre Auswirkungen auf den Unternehmenswert deutscher Immobilien-Kapitalgesellschaften
    by Schönemann, Kristin

  • 2009 Optimale Komplexität von Entscheidungsmodellen unter Berücksichtigung der Besteuerung: Eine Analyse im Fall der Betriebsveräußerung
    by Beckmann, Ute & Schanz, Sebastian

  • 2009 Agency in family policy: a survey
    by Alessandro Cigno

  • 2009 The Earned Income Tax Credit and Reported Self-Employment Income
    by Sara LaLumia

  • 2009 The Impact of the Flat Tax Reform on Inequality: The Case of Romania
    by Flaviu Mihaescu & Liviu Voinea

  • 2009 The Interaction of Metropolitan Cost-of-living & the Federal Earned Income Tax Credit: One Size Fits All?
    by Katie Fitzpatrick & Jeffrey Thompson

  • 2009 A Probabilistic Voting Model of Progressive Taxation with Incentive Effects
    by Jenny De Freitas

  • 2009 Taxation trends in the European Union: 2009 edition
    by European Commission

  • 2009 Taxes in Europe Database
    by European Commission DG Taxation and Customs Union

  • 2009 Study on the VAT invoicing rules contained in the VAT Directive
    by Pricewaterhousecoopers

  • 2009 Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive
    by Thomas Hemmelgarn & Gaetan Nicodeme

  • 2009 The investment and financing decisions of closely held firms when there is a tax on the equity premium
    by Erik Fjærli & Arvid Raknerud

  • 2009 Evaluating Alternative Basic Income Mechanisms. A Simulation for European Countries
    by Ugo Colombino

  • 2009 Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive
    by Thomas Hemmelgarn & Gaëtan Nicodème

  • 2009 Modelling Charitable Donations to an Unexpected Natural Disaster: Evidence from the U.S. Panel Study of Income Dynamics
    by Sarah Brown & Mark N. Harris & Karl Taylor

  • 2009 Models of Cross-Border VAT Fraud
    by Silvia Fedeli & Francesco Forte

  • 2009 Tax Theory and Tax Practice: The Problems of Defining, Measuring and Assessing Tax Bases
    by Antonio Pedone

  • 2009 Modelling the Impact of Automatic Fiscal Stabilisers on Output Stabilisation in South Africa
    by Kibambe Jacques Ngoie & Niek Schoeman

  • 2009 Capital Taxation, Long-run Growth, and Bequests
    by Lars Kunze

  • 2009 Financing Social Security by Taxing Capital Income – A Bad Idea?
    by Lars Kunze & Christiane Schuppert

  • 2009 Ungereimtheiten Der Traditionell In Deutschland Vorherrschenden Rechtfertigungsansaetze Fuer Das Ehegattensplitting
    by Hackmann, Johannes

  • 2009 Short term gain, long term pain? Impact of New Zealand's fiscal stimulus : A dynamic general equilibrium analysis
    by Schilling, Chris & Giesecke, James

  • 2009 Macroeconomic Uncertainties, Oil Subsidies, and Fiscal Sustainability in Asia
    by Jha, Shikha & Quising, Pilipinas & Camingue, Shiela

  • 2009 Fertility Response to the Tax Treatment of Children
    by Gopi Shah Goda & Kevin J. Mumford

  • 2009 Modelling the impact of automatic fiscal stabilisers on output stabilisation in South Africa
    by Jacques Kibambe & Niek J. Schoeman

  • 2009 Top tax system: a common taxation system for all nations
    by Varma, Vijaya Krushna Varma

  • 2009 Recent reforms of the tax and benefit systems in the framework of flexicurity
    by Carone, Giuseppe & Stovicek, Klara & Pierini, Fabiana & Sail, Etienne

  • 2009 Ricardian or Spender Consumers? Evidence from a Taxpayer Survey Questionnaire
    by Échevin, Damien

  • 2009 Taxes and Time Allocation: Evidence from Single Women
    by Gelber, Alexander M. & Mitchell, Joshua W.

  • 2009 Modelling Unobserved Heterogeneity in Discrete Choice Models of Labour Supply
    by Pacifico, Daniele

  • 2009 A behavioral microsimulation model with discrete labour supply for Italian couples
    by Pacifico, Daniele

  • 2009 How do 401(k)s Affect Saving? Evidence from Changes in 401(k) Eligibility
    by Gelber, Alexander M.

  • 2009 Pareto-Inefficiencies in Intrahousehold-Decision-Making: Empirical evidence from Germany
    by Stöwhase, Sven

  • 2009 Endogenous fertility, family policy and multiple equilibria
    by Luca Gori

  • 2009 On economic growth and minimum wages
    by Luciano Fanti & Luca Gori

  • 2009 Child policy solutions for the unemployment problem
    by Luciano Fanti & Luca Gori

  • 2009 Income Distribution and Subjective Happiness: A Survey
    by Claudia Senik

  • 2009 A Good Time for Making Work Pay? Taking Stock of In-Work Benefits and Related Measures across the OECD
    by Herwig Immervoll & Mark Pearson

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  • 2009 How to Reform the Belgian Tax System to Enhance Economic Growth
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  • 2009 Reforming the Tax System in Korea to Promote Economic Growth and Cope with Rapid Population Ageing
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  • 2009 Mutual Fund Tax Clienteles
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  • 2009 Fiscal, Distributional and Efficiency Impacts of Land and Property Taxes
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  • 2009 The recent reforms of the Italian personal income tax: distributive and efficiency effects
    by Massimo Baldini & Daniele Pacifico

  • 2009 The recent reforms of the Italian personal income tax: distributive and efficiency effects
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  • 2009 A behavioral microsimulation model with discrete labour supply for Italian couples
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  • 2009 New Evidence on Taxes and Portfolio Choice
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  • 2009 The Effects of Fiscal Instruments on the Economy of Lithuania
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  • 2009 The Theory of Optimal Taxation: New Developments and Policy Relevance
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  • 2009 Die Änderungen des Einkommensteuertarifs: Folgen für das Lohnsteueraufkommen und die Leistungsanreize
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  • 2009 Das Lohnsteueraufkommen in Deutschland - Erklärung und Prognose auf Basis der Lohnsteuerstatistik
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  • 2009 Die Steuerreformpläne der neuen Bundesregierung und das Bürgergeld: Eine Simulation von Risiken und Nebenwirkungen
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  • 2009 Zur zukünftigen Finanzierung der Gesundheitsausgaben in Deutschland
    by Richter, Wolfram F.

  • 2009 Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis
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  • 2009 Importing a Successful System? Simulating Different Regimes of Financing Social Security for Germany
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  • 2009 A Good Time for Making Work Pay? Taking Stock of In-Work Benefits and Related Measures across the OECD
    by Immervoll, Herwig & Pearson, Mark

  • 2009 Accounting for Family Background when Designing Optimal Income Taxes: A Microeconometric Simulation Analysis
    by Aaberge, Rolf & Colombino, Ugo

  • 2009 Accounting for Family Background when Designing Optimal Income Taxes: A Microeconometric Simulation Analysis
    by Aaberge, Rolf & Colombino, Ugo

  • 2009 Modelling Charitable Donations to an Unexpected Natural Disaster: Evidence from the U.S. Panel Study of Income Dynamics
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  • 2009 Modelling Charitable Donations to an Unexpected Natural Disaster: Evidence from the U.S. Panel Study of Income Dynamics
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  • 2009 A Microsimulation Approach to an Optimal Swedish Income Tax
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  • 2009 A Microsimulation Approach to an Optimal Swedish Income Tax
    by Ericson, Peter & Flood, Lennart

  • 2009 Analyzing Female Labor Supply: Evidence from a Dutch Tax Reform
    by Bosch, Nicole & van der Klaauw, Bas

  • 2009 Analyzing Female Labor Supply: Evidence from a Dutch Tax Reform
    by Bosch, Nicole & van der Klaauw, Bas

  • 2009 Relational Contracts, Taxation and the Household
    by Apps, Patricia & Rees, Ray

  • 2009 Relational Contracts, Taxation and the Household
    by Apps, Patricia & Rees, Ray

  • 2009 Financing Social Security: Simulating Different Welfare State Systems for Germany
    by Dieckhoener, Caroline & Peichl, Andreas

  • 2009 Financing Social Security: Simulating Different Welfare State Systems for Germany
    by Dieckhoener, Caroline & Peichl, Andreas

  • 2009 SWEtaxben: A Swedish Tax/Benefit Micro Simulation Model and an Evaluation of a Swedish Tax Reform
    by Ericson, Peter & Flood, Lennart & Wahlberg, Roger

  • 2009 SWEtaxben: A Swedish Tax/Benefit Micro Simulation Model and an Evaluation of a Swedish Tax Reform
    by Ericson, Peter & Flood, Lennart & Wahlberg, Roger

  • 2009 Spousal Tax Deduction, Social Security System and the Labor Supply of Japanese Married Women
    by Shingo Takahashi & Masumi Kawade & Ryuta Ray Kato

  • 2009 Labor Supply of Japanese Married Women: Sensitivity Analysis and a New Estimate
    by Shingo Takahashi & Masumi Kawade & Ryuta Ray Kato

  • 2009 Gender Promotion Differences in Economics Departments in Japan: A Semi-parametric Duration Analysis
    by Shingo Takahashi & Ana Maria Takahashi

  • 2009 Tassazione e Sostegno del Reddito Familiare
    by Fernando DI NICOLA

  • 2009 Cross-validating administrative and survey datasets through microsimulation and the assessment of a tax reform in Luxembourg
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  • 2009 Transport consumption inequalities and redistributive effects of taxes: A repeated cross-sectional evaluation on French household data
    by Akli Berri

  • 2009 Tax–Benefit Incidence. The Mexican experience during the last twenty years
    by César Octavio Vargas-Téllez

  • 2009 How do services of owner-occupied housing affect income inequality and redistribution?
    by Jorge Onrubia & M. Carmen Rodado & Luis Ayala

  • 2009 Efectos de la Exención Tributaria a las Ganancias de Capital en el Precio de las Acciones en Chile
    by Claudio Agostini & Mariel C. Siravegna

  • 2009 New evidence on taxes and portfolio choice
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  • 2009 The Responses of Taxable Income Induced by Tax Cuts – Empirical Evidence from the German Taxpayer Panel
    by Peter Gottfried & Daniela Witczak

  • 2009 An Economic Analysis on Pension Financing Methods: Is VAT Better than Wage Proportional Tax?
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  • 2009 年金財政方式の経済分析 : 消費税方式の考察
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  • 2009 Dividend taxation, share repurchases and the equity trap
    by Södersten, Jan & Lindhe, Tobias

  • 2009 Marginal tax rates and tax-favoured pension savings of the self-employed Evidence from Sweden
    by Selin, Håkan

  • 2009 The Rise in Female Employment and the Role of Tax Incentives. An Empirical Analysis of the Swedish Individual Tax Reform of 1971
    by Selin, Håkan

  • 2009 The legacy of the Swedish gift and inheritance tax, 1884-2004
    by Ohlsson, Henry

  • 2009 Elderly Migration, State Taxes, and What They Reveal
    by Onder, Ali Sina & Schlunk, Herwig

  • 2009 Dividend taxation, share repurchases and the equity trap
    by Södersten, Jan & Lindhe, Tobias

  • 2009 Marginal tax rates and tax-favoured pension savings of the selfemployed Evidence from Sweden
    by Selin, Håkan

  • 2009 The Rise in Female Employment and the Role of Tax Incentive. An Empirical Analysis of the Swedish Individual Tax Reform of 1971
    by Selin, Håkan

  • 2009 Are small business owners more successful in avoiding taxes: Evidence from Sweden
    by Hansson, Åsa

  • 2009 Taxation and the Quality of Entrepreneurship
    by Asoni, Andrea & Sanandaji, Tino

  • 2009 A Microsimulation Approach to an Optimal Swedish Income Tax
    by Ericson, Peter & Flood, Lennart

  • 2009 SWEtaxben: A Swedish Tax/benefit Micro Simulation Model and an Evaluation of a Swedish Tax Reform
    by Ericson, Peter & Flood, Lennart & Wahlberg, Roger

  • 2009 Why do you want lower taxes? Preferences regarding municipal income tax rates
    by Jakobsson, Niklas

  • 2009 Leave No Child Behind: A Quick Take on How Congress Should Restructure the Child Tax Credit to More Fairly Value Families and Reduce Inequality
    by Shawn Fremstad

  • 2009 The Mexican Tax-Benefit System
    by Absalón, Carlos & Urzúa, Carlos M.

  • 2009 Income Mobility in Russia (2000 – 2005)
    by Lukiyanova Anna & Oshchepkov Aleksey

  • 2009 How Much Did the 2009 Fiscal Stimulus Boost Spending? Evidence from a Household Survey
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  • 2009 Endogenous Population Growth, Social Security, and Dynamic Inefficiency
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  • 2009 The Impact of Losses on Income Tax Revenue and Implicit Tax Rates of Different Income Sources: Evidence from Microsimulation Using Tax Statistics for Germany
    by Stefan Bach & Hermann Buslei

  • 2009 Expected Future Earnings, Taxation, and University Enrollment: A Microeconometric Model with Uncertainty
    by Frank M. Fossen & Daniela Glocker

  • 2009 Expected Future Earnings, Taxation, and University Enrollment: A Microeconometric Model with Uncertainty
    by Frank M. Fossen & Daniela Glocker

  • 2009 Financing Social Security: Simulating Different Welfare State Systems for Germany
    by Caroline Dieckhoener & Andreas Peichl

  • 2009 Tassazione e offerta di lavoro: gli effetti delle modifiche Irpef introdotte nel periodo 1998-2002
    by Valentino Parisi

  • 2009 Analyzing female labor supply -- Evidence from a Dutch tax reform
    by Bosch, Nicole & van der Klaauw, Bas

  • 2009 Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive
    by Thomas Hemmelgarn & Gaëtan J.A. Nicodème

  • 2009 Agency in Family Policy: A Survey
    by Alessandro Cigno

  • 2009 Dividend Taxation, Share Repurchases and the Equity Trap
    by Tobias Lindhe & Jan Södersten

  • 2009 Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates
    by Sören Blomquist & Håkan Selin

  • 2009 Taxes and Pensions
    by Peter A. Diamond

  • 2009 The Rise in Female Employment and the Role of Tax Incentives - An Empirical Analysis of the Swedish Individual Tax Reform of 1971
    by Håkan Selin

  • 2009 On the Equivalence between Labor and Consumption Taxation
    by Paolo Panteghini

  • 2009 Tax Interactions among Belgian Municipalities: Does Language Matter?
    by Marcel Gérard & Hubert Jayet & Sonia Paty

  • 2009 Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax
    by Annette Alstadsæter & Erik Fjaerli

  • 2009 Real Estate Prices and the Importance of Bequest Taxation
    by Giorgio Bellettini & Filippo Taddei

  • 2009 Berufsbedingte Mobilität - empirische Befunde für Deutschland
    by Claudia Wesselbaum-Neugebauer

  • 2009 Dividend Taxes and International Portfolio Choice
    by Mihir A. Desai & Dhammika Dharmapala

  • 2009 Modeling Distortionary Taxation
    by Chronis Panagiotis

  • 2009 Uninsurable Investment Risks and Capital Income Taxation
    by Césaire A. Meh & Yaz Terajima

  • 2009 Tax Reform, Targeting and the Tax Burden on Women
    by Patricia Apps

  • 2009 Neues zur Kirchensteuer
    by Homburg, Stefan

  • 2009 Does High Cost of Mortgage Debt Explain Why Young Adults Live with Their Parents?
    by Nuno Martins & Ernesto Villanueva

  • 2009 Taxes and Pensions
    by Peter Diamond

  • 2009 The Impact of the Flat Tax Reform on Inequality - the case of Romania
    by Voinea, Liviu & Mihaescu, Flaviu

  • 2009 Politiques familiales et individualisation des droits sociaux. Le cas de limpôt sur le revenu français
    by Monnier, Jean Marie

  • 2009 Sources of Income as a Factor of Interregional Social Economic Differentiation of the Russia’s Population (1995-2007)
    by Gerasimova, Irina

  • 2009 An Assesment Of The Miller’S Model On Romanian Fiscal Framework
    by Lazar Sebastian

  • 2009 Social Welfare And Taxation Effects On Insurance. An International Empirical Study
    by SUCALA LUCIA & VLADU ALINA BEATTRICE & FEKETE SZILVESZTER & FATACEAN GHEORGHE

  • 2009 On the Dynamics of Unemployment and Labor Tax Progression: The Case of Italy 1974-1995
    by Daniela Sonedda

  • 2009 Higher Tax Rates on Labor? Evidence from German Panel Data
    by Martin Weiss

  • 2009 Heterogeneous Individuals and the Optimal Level of Higher Education
    by Ryuhei Okumura & Dapeng Cai

  • 2009 An Empirical Evaluation of Fiscal Sustainability Near and Far
    by Joonhyuk Song

  • 2009 Government size and unemployment:evidence from developing countries
    by Horst Feldmann

  • 2009 A probabilistic voting model of progressive taxation with incentive effects
    by Jenny de Freitas

  • 2009 The Financial Impact of Government Policies on Families with Children in the Czech Republic, Hungary, Poland, and Slovakia
    by Natálie Švarcová & Petr Švarc

  • 2009 Tassazione e offerta di lavoro: gli effetti delle modifiche IRPEF introdotte nel periodo 1998-2002
    by Valentino Parisi

  • 2009 Corporate governance e sistema fiscale: discriminazione tra azionisti
    by Angelo Castaldo & Gianpaolo Crudo

  • 2009 Disabilità, benessere e ruolo dello Stato
    by Giuseppe Clerico

  • 2009 Vermögensstrukturen im Lebenszyklus: immer noch große Unterschiede zwischen Ost- und Westdeutschland
    by Richard Ochmann & Viktor Steiner

  • 2009 Zahl der Riester-Renten steigt sprunghaft: aber Geringverdiener halten sich noch zurück
    by Johannes Geyer & Viktor Steiner

  • 2009 Vermögensbesteuerung in Deutschland: eine Ausweitung trifft nicht nur Reiche
    by Stefan Bach

  • 2009 The Flat Tax – Theory and Practice
    by Nikolay Galabov

  • 2009 The Flat Tax – Theory and Practice
    by Nikolay Galabov

  • 2009 Wealth Tax: Pros and Cons
    by Miklós Somai

  • 2009 The amendments to the taxation of financial instruments
    by Enzo Mignarri

  • 2009 Sufficient Statistics for Welfare Analysis: A Bridge Between Structural and Reduced-Form Methods
    by Raj Chetty

  • 2009 O Sacrifício Equitativo na Tributação Brasileira
    by José Adrian Pintos-Payeras & Rodolfo Hoffmann

  • 2009 The Tax Policy And Its Impact On Labour Market In Slovakia
    by Prof. Ing. Ph.D Anna Schultzová & Ing. Denisa Kitová

  • 2009 Taxation and fiscal pressure
    by Nicoleta Mihaela DRACEA

  • 2009 Tax burden - the tax evasion generator
    by Iudit FODOR

  • 2009 Dynamics of budgetary revenue in the conditions of Romanian integration in the European Union - a consequently of the tax and harmonization policy
    by Madalin CINCA

  • 2009 Electronic ways for the submission of fiscal declarations
    by Mihai ANTONESCU & Radu BUZIERNESCU

  • 2009 Fiscal settlements regargind taxing the incomes of non-resident individuals and legal persons in Romania
    by Radu BUZIERNESCU & Mihai ANTONESCU

  • 2009 Considerations regarding the quality of taxable person in respect of VAT for natural persons
    by Radu BUZIERNESCU

  • 2009 Beurteilung der Verteilungswirkungen der „rot-grünen“ Einkommensteuerpolitik
    by Ralf Maiterth & Heiko Müller

  • 2009 The Riester Scheme and Private Savings: An Empirical Analysis based on the German SOEP
    by Giacomo Corneo & Matthias Keese & Carsten Schröder

  • 2009 Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance
    by Raj Chetty

  • 2009 Details Matter: The Impact of Presentation and Information on the Take-Up of Financial Incentives for Retirement Saving
    by Emmanuel Saez

  • 2009 Income Inequality and Progressive Income Taxation in China and India, 1986-2015
    by Thomas Piketty & Nancy Qian

  • 2009 Tax Changes and Asset Pricing
    by Clemens Sialm

  • 2009 What Do High-Interest Borrowers Do with Their Tax Rebate?
    by Marianne Bertrand & Adair Morse

  • 2009 Immigration and Poverty in the United States
    by Steven Raphael & Eugene Smolensky

  • 2009 Did the 2008 Tax Rebates Stimulate Spending?
    by Matthew D. Shapiro & Joel Slemrod

  • 2009 Taxing Capital? Not a Bad Idea after All!
    by Juan Carlos Conesa & Sagiri Kitao & Dirk Krueger

  • 2009 Taxes and Employment Subsidies in Optimal Redistribution Programs
    by Paul Beaudry & Charles Blackorby & Dezsö Szalay

  • 2008 Net Taxes,Income Stabilization and Regional Job Flows in Sweden
    by Andersson, Linda

  • 2008 Taxing Ourselves, 4th Edition: A Citizen's Guide to the Debate over Taxes
    by Joel Slemrod & Jon Bakija

  • 2008 Do Remittances Have a Flip Side? A General Equilibrium Analysis of Remittances, Labor Supply Responses and Policy Options for Jamaica
    by Bussolo, Maurizio & Medvedev, Denis

  • 2008 L’analisi economica delle regole di origine: verso una nuova modellistica teorica ed empirica / Rules of origin in international trade: new theoretical and empirical models
    by Garavello, Oscar

  • 2008 Agevolazioni fiscali e settore non profit nell’esperienza italiana / Tax breaks and the non profit sector in Italy
    by Figari, Francesco & Gandullia, Luca & Petrini, Marco

  • 2008 Choosing the tax rate in a linear income tax structure
    by John Creedy

  • 2008 An analysis of the impact of tax and welfare reform measures on effective marginal tax rates in Australia 1982-2002
    by Alfred Michael Dockery & Paul Flatau

  • 2008 Menkul kıymet işlem vergileri ve ekonomik etkileri
    by Zeliha GÖKER & Hale BALSEVEN

  • 2008 What Drives Giving in Extensive Welfare States? The Case of Germany
    by Borgloh, Sarah

  • 2008 The Impact of Personal and Corporate Taxation on Capital Structure Choices
    by Voeller, Dennis & Overesch, Michael

  • 2008 Zur Entwicklung des Anspruchslohns in Deutschland
    by Boss, Alfred

  • 2008 Steuervergünstigungen in Deutschland: Eine Aktualisierung
    by Boss, Alfred

  • 2008 MacSim: Ein Simulationsmodell zur Analyse der gesamtwirtschaftlichen Auswirkungen der demografischen Entwicklung in Deutschland
    by Moog, Stefan

  • 2008 Equilibrium security prices with capital income taxes and an exogenous interest rate
    by Rapp, Marc Steffen & Schwetzler, Bernhard

  • 2008 Can governments boost voluntary retirement savings via tax incentives and subsidies? A German case study for low-income households
    by Corneo, Giacomo & Keese, Matthias & Schröder, Carsten

  • 2008 Modellierung von Aktienanlagen bei laufenden Umschichtungen und einer Besteuerung von Veräußerungsgewinnen
    by Fochmann, Martin & Rumpf, Dominik

  • 2008 The rich demystified: A reply to Bach, Corneo, and Steiner (2008)
    by Jacob, Martin & Niemann, Rainer & Weiss, Martin

  • 2008 Welche privaten Veräußerungsgewinne sollten besteuert werden?
    by Jacob, Martin

  • 2008 Investitionsentscheidungen und die Begünstigung nicht entnommener Gewinne nach § 34a EStG
    by Rumpf, Dominik & Kiesewetter, Dirk & Dietrich, Maik

  • 2008 Optimal Taxation According to Equality of Opportunity: A Microeconometric Simulation Analysis
    by Rolf Aaberge & Ugo Colombino & John E. Roemer

  • 2008 Tax Policy for Venture Capital Backed Entrepreneurship
    by Christian Keuschnigg

  • 2008 Optimal Nonlinear Income Taxation with Habit Formation
    by Jang-Ting Guo & Alan Krause

  • 2008 Taxation trends in the European Union: 2008 edition
    by European Commission

  • 2008 Reduced VAT for environmentally friendly products
    by Copenhagen Economics

  • 2008 Study on the possible impact of measures envisaged for fighting VAT fraud (Timeframes)
    by Pricewaterhousecoopers

  • 2008 Study on the possible impact of measures envisaged for fighting VAT fraud (More detailed information)
    by Pricewaterhousecoopers

  • 2008 Study on reduced VAT applied to goods and services in the Member States of the European Union
    by Copenhagen Economics

  • 2008 More realistic estimates of revenue changes from tax cuts
    by Thor O. Thoresen & Jørgen Aasness & Zhiyang Jia

  • 2008 I Will Survive: Capital Taxation, Voter Turnout and Time Inconsistency
    by Matteo Bassi

  • 2008 The Elasticity of Taxable Income: Estimates and Flat Tax Predictions using the Hungarian Tax Changes in 2005
    by Péter Bakos & Péter Benczúr & Dora Benedek

  • 2008 The Efficiency Cost of Child Tax Benefits
    by Kevin J. Mumford

  • 2008 Taxation and bond market investment strategies: Evidence from the market for Government of Canada bonds
    by Landon, Stuart & Smith, Constance

  • 2008 Teaching Political Economy: On the Economics Significance of the Public's Job Approval Rating of the President
    by Cebula, Richard & Smith, Heather

  • 2008 Effizienz der staatlichen Riester-Förderung - Eine empirische Analyse mit dem Sozio-oekonomischen Panel (SOEP)
    by Honekamp, Ivonne

  • 2008 Agro-based industry of Tharparkar and barrage area of Sindh: Solutions and suggested policy
    by Herani, Gobind M.

  • 2008 Agro-based industry of Tharparkar and barrage area of Sindh: Conclusion remarks
    by Herani, Gobind M.

  • 2008 Comparision of agro-based industry of Tharparkar and barrage area of Sindh
    by Herani, Gobind M.

  • 2008 Distributional analysis of prospective 2009 US individual income taxes: current law and the candidates’ tax plans
    by Berliant, Marcus & Strauss, Robert P.

  • 2008 Analysis of Intergenerational Inequality: the Role of Public Expenditure and Taxation
    by Emanuele, Canegrati

  • 2008 Use of simulation models for the tax reform in Slovenia
    by Cok, Mitja & Majcen, Boris & Verbic, Miroslav & Kosak, Marko

  • 2008 Neoclassical Economic Growth and Lifetime Welfare in a Simple OLG Model with Unions
    by Luciano Fanti & Luca Gori

  • 2008 How do Taxes Affect Investment and Productivity?: An Industry-Level Analysis of OECD Countries
    by Laura Vartia

  • 2008 Reforming the Tax System in Japan to Promote Fiscal Sustainability and Economic Growth
    by Randall S. Jones & Masahiko Tsutsumi

  • 2008 Reforming the Polish Tax System to Improve its Efficiency
    by Alain de Serres

  • 2008 Taxation and Economic Growth
    by Åsa Johansson & Chistopher Heady & Jens Arnold & Bert Brys & Laura Vartia

  • 2008 Equity and Efficiency Measures of Tax-Transfer Systems: Some Evidence for New Zealand
    by John Creedy & Jamas Enright & Norman Gemmell & Nick McNabb

  • 2008 Taxes on Tax-Exempt Bonds
    by Andrew Ang & Vineer Bhansali & Yuhang Xing

  • 2008 Portfolio Substitution and the Revenue Cost of Exempting State and Local Government Interest Payments from Federal Income Tax
    by James M. Poterba & Arturo Ramirez Verdugo

  • 2008 Taxing Leisure Complements
    by Louis Kaplow

  • 2008 Income Tax Provisions Affecting Owner-Occupied Housing: Revenue Costs and Incentive Effects
    by James M. Poterba & Todd M. Sinai

  • 2008 How Does Charitable Giving Respond to Incentives and Income? Dynamic Panel Estimates Accounting for Predictable Changes in Taxation
    by Jon Bakija & Bradley Heim

  • 2008 Optimal Policy with Heterogeneous Preferences
    by Louis Kaplow

  • 2008 The Unequal Geographic Burden of Federal Taxation
    by David Y. Albouy

  • 2008 Taxes and Mutual Fund Inflows Around Distribution Dates
    by Woodrow T. Johnson & James M. Poterba

  • 2008 Using Tax Expenditures to Achieve Energy Policy Goals
    by Gilbert E. Metcalf

  • 2008 Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia
    by Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter

  • 2008 The Elasticity of Taxable Income: Estimates and Flat Tax Predictions Using the Hungarian Tax Changes in 2005
    by Péter Bakos & Péter Benczúr & Dóra Benedek

  • 2008 The Interaction of Metropolitan Area Costs and the Federal Earned Income Tax Credit: One Size Fits All?
    by Katie Fitzpatrick & Jeffrey P. Thompson

  • 2008 Personal Income Tax Reform in Lithuania: Macroeconomic and Welfare Implications
    by Sigitas Karpavicius & Igor Vetlov

  • 2008 Zur Entwicklung des Anspruchslohns in Deutschland
    by Alfred Boss

  • 2008 Steuervergünstigungen in Deutschland: eine Aktualisierung
    by Alfred Boss

  • 2008 Optimum Taxation of Inheritance
    by Johann K. Brunner & Susanne Pech

  • 2008 Optimum taxation of inheritances
    by Johann K. Brunner & Susanne Pech

  • 2008 'Klin'-ing Up: Effects of Polish Tax Reforms on Those In and on Those Out
    by Morawski, Leszek & Myck, Michal

  • 2008 'Klin'-ing Up: Effects of Polish Tax Reforms on Those In and on Those Out
    by Morawski, Leszek & Myck, Michal

  • 2008 Effects of Flat Tax Reforms in Western Europe on Income Distribution and Work Incentives
    by Paulus, Alari & Peichl, Andreas

  • 2008 Effects of Flat Tax Reforms in Western Europe on Income Distribution and Work Incentives
    by Paulus, Alari & Peichl, Andreas

  • 2008 Financial Student Aid and Enrollment into Higher Education: New Evidence from Germany
    by Steiner, Viktor & Wrohlich, Katharina

  • 2008 Financial Student Aid and Enrollment into Higher Education: New Evidence from Germany
    by Steiner, Viktor & Wrohlich, Katharina

  • 2008 Labour Supply and Taxes
    by Meghir, Costas & Phillips, David

  • 2008 Labour Supply and Taxes
    by Meghir, Costas & Phillips, David

  • 2008 A Theory of Noncontributory Pension Design
    by Salvador Valdés

  • 2008 Demographic Uncertainty and Welfare in a Life-Cycle Model Under Alternative Public Pension Systems
    by Muhammad Rahman

  • 2008 'Klin'-ing up: effects of Polish tax reforms on those in and on those out
    by Leszek Morawski & Michal Myck

  • 2008 Labour supply and taxes
    by Costas Meghir & David Phillips

  • 2008 An Exploration of Incentive-Compatible ELIE
    by Laurent Simula & Alain Trannoy

  • 2008 When Kolm Meets Mirrless: ELIE
    by Alain Trannoy & Laurent Simula

  • 2008 Working poor: Arm oder bedürftig? : eine Analyse zur Erwerbstätigkeit in der SGB-II-Grundsicherung mit Verwaltungsdaten
    by Bruckmeier, Kerstin & Graf, Tobias & Rudolph, Helmut

  • 2008 Integration of Pension, Assistance and Taxation: How to Balance Insurance Role with Redistribution Role
    by Tanaka, Hideaki

  • 2008 A Structural Estimation of the CES Preferences and Linear Labor Supply: The Case of Prime-Age Males in Japan
    by Bessho, Shun-ichiro & Hayashi, Masayoshi

  • 2008 Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates
    by Blomquist, Sören & Selin, Håkan

  • 2008 Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates
    by Blomquist, Sören & Selin, Håkan

  • 2008 Income taxes and the probability to become self-employed: The case of Sweden
    by Hansson, Åsa

  • 2008 The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions
    by Janeba, Eckhard & Schjelderup, Guttorm

  • 2008 Estimating dynamic income responses to tax reforms: Swedish evidence
    by Holmlund, Bertil & Söderström, Martin

  • 2008 The US earned income tax credit, its effects, and possible reforms
    by Meyer, Bruce D.

  • 2008 Irreversible investments, dynamic inconsistency and policy convergence
    by Hagen, Rune Jansen & Torsvik, Gaute

  • 2008 Cost of External Finance and Selection into Entrepreneurship
    by Ramana Nanda

  • 2008 Growth and income distribution in an integrated Europe: Does EMU make a difference?
    by Lars Jonung & Jarmo Kontulainen

  • 2008 Subsidies on low skilled's social security contributions: the case of Belgium
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  • 2008 Unreported employment and tax evasion in mid-transition : comparing developments and causes in the Baltic States
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  • 2008 Estimates of employment and welfare effects of personal labour income taxation in a flat-tax country : The case of Estonia
    by Karsten Staehr

  • 2008 Innovation, Venture Capital and Globalization: the Role of Public Policies
    by Jose Palacin

  • 2008 Financial Student Aid and Enrollment into Higher Education: New Evidence from Germany
    by Viktor Steiner & Katharina Wrohlich

  • 2008 Would a Flat Tax Stimulate Entrepreneurship in Germany?: A Behavioural Microsimulation Analysis Allowing for Risk
    by Frank M. Fossen

  • 2008 Effective Taxation of Top Incomes in Germany, 1992 - 2002
    by Stefan Bach & Giacomo Corneo & Viktor Steiner

  • 2008 Wie wirken Änderungen von Pendlerpauschale und Werbungskostenpauschale?: Ein Mikrosimulationsmodell
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  • 2008 Wie progressiv ist Deutschland?: Das Steuer- und Transfersystem im europäischen Vergleich
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  • 2008 Progressivity of Childcare Tax Policies in Belgium
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  • 2008 Repeated electoral competition over non-linear income tax schedules
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  • 2008 Epargne retraite et redistribution
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  • 2008 The Rich Demystified - A Reply to Bach, Corneo, and Steiner (2008)
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  • 2008 Reducing the Excess Burden of Subsidizing the Stork: Joint Taxation, Individual Taxation, and Family Tax Splitting
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  • 2008 The Influence of Labor Taxes on the Migration of Skilled Workers
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  • 2008 Optimum Taxation of Inheritances
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  • 2008 Labour Taxation and Foreign Direct Investment
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  • 2008 Interest Income Tax Evasion, the EU Savings Directive, and Capital Market Effects
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  • 2008 On Estimating Marginal Tax Rates and Tax Progressivities for U.S. States
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  • 2008 § 34a EStG - Einstieg in eine rechtsformneutrale Besteuerung oder Option für ein virtuelles Trennungsprinzip?
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  • 2008 Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods
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  • 2008 Top income shares in Portugal over the twentieth century
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  • 2008 Tax Policy and Returns to Education
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  • 2008 Taxation, Labour Supply and Saving
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  • 2008 Neue Entwicklungstendenzen der deutschen Steuerpolitik
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  • 2008 Die Entfernungspauschale als steuertheoretische Herausforderung
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  • 2008 Planificación fiscal con el impuesto dual sobre la renta
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  • 2008 Entrepreneurship, taxation and capital investment
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  • 2008 Equilibrium Security Prices with Capital Income Taxes and an Exogenous Interest Rate
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  • 2008 A Decomposition of the Personal Income Tax Changes in Italy: 1995-2000
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  • 2008 Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives, and Household Welfare?
    by Viktor Steiner & Katharina Wrohlich

  • 2008 Los efectos de la inflación sobre la desigualdad en el IRPF español
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  • 2008 Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance
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  • 2008 Az adóköteles jövedelem rugalmassága. Becslés és egy egykulcsos adórendszerre vonatkozó számítás a 2005. évi magyar adóváltozások alapján
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  • 2008 Use of Simulation Models for the Tax Reform in Slovenia
    by Mitja Cok & Boris Majcen & Miroslav Verbic & Marko Kosak

  • 2008 Income Redisitribution and Income Stabilization through Fiscal Policy
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  • 2008 Redistributive Impacts of Government and Private Household Activities. Trends in Equivalized Household Net Incomes and Intra-household Earnings in Germany, 1985-2005
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  • 2008 BAföG-Reform 2008: kaum Auswirkungen auf die Studienaufnahme von Abiturienten
    by Viktor Steiner & Katharina Wrohlich

  • 2008 Progressivity of Childcare Tax Policies in Belgium
    by Maria-Isabel Farfan-Portet & Jean Hindriks & Vincent Lorant

  • 2008 Dual Income Tax - An Option For The Reform Of Personal Income Tax In Serbia?
    by Saša Ranđelović

  • 2008 Tax Expenditures for Owner-Occupied Housing: Deductions for Property Taxes and Mortgage Interest and the Exclusion of Imputed Rental Income
    by James Poterba & Todd Sinai

  • 2008 How Big Are Total Individual Income Tax Expenditures, and Who Benefits from Them?
    by Leonard E. Burman & Christopher Geissler & Eric J. Toder

  • 2007 Do High Taxes Lock-in Capital Gains? Evidence from a Flat Rate Tax System
    by Daunfeldt, Sven-Olov & Praski-Ståhlgren, Ulrika & Rudholm, Niklas

  • 2007 The effect of an alternative childcare subsidy on labour supply: a policy simulation
    by Guyonne Kalb & Wang-Sheng Lee

  • 2007 Distributive Effekte der deutschen Abgeltungssteuer auf Kapitaleinkünfte
    by Michael Broer

  • 2007 Do hiring subsidies reduce unemployment among the elderly? Evidence from two natural experiments
    by Ammermüller, Andreas & Zwick, Thomas & Boockmann, Bernhard & Maier, Michael

  • 2007 Wie progressiv ist Deutschland?
    by Schaefer, Thilo & Peichl, Andreas

  • 2007 Effects of flat tax reforms in Western Europe on equity and efficiency
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  • 2007 Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis
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  • 2007 Dokumentation des Wohlfahrtsmoduls von FiFoSiM
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  • 2007 Wohin mit den Überschüssen der Bundesagentur für Arbeit?
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  • 2007 What´s the monetary value of distributive justice
    by Corneo, Giacomo & Fong, Christina M.

  • 2007 Erhöht die Riester-Förderung die Sparneigung von Geringverdienern?
    by Corneo, Giacomo & Keese, Matthias & Schröder, Carsten

  • 2007 Erhöht die Riester-Förderung die Sparneigung von Geringverdienern?
    by Schröder, Carsten & Keese, Matthias & Corneo, Giacomo

  • 2007 How well does a cash-flow tax on wages approximate an economic income tax on labor income?
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  • 2007 Group simulation and income tax statistics: how big is the error?
    by Müller, Heiko & Sureth, Caren

  • 2007 An empirical analysis of wealth taxation: Equity Vs.tax compliance
    by José Mª Durán Cabré & Alejandro Esteller Moré

  • 2007 The Impact of Income Splitting on Intrafamily Distribution in a Dynamic Family Bargaining Model
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  • 2007 It is Hobbes, not Rousseau: An Experiment on Social Insurance
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  • 2007 A Review of Human Capital Theory: Microeconomics
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  • 2007 Does a public university system avoid the stratification of public universities and the segregation of students?
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  • 2007 Value Added Tax Treatment of Financial Services: An Assessment and Policy Proposal for Developing Countries
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  • 2007 Home production, labor taxation and trade account
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  • 2007 Alleviating unemployment traps in Finland: Can the efficiency-equity trade-off be avoided?
    by Pertti Honkanen & Markus Jäntti & Jukka Pirttilä

  • 2007 Taxation trends in the European Union: 2007 edition
    by European Commission

  • 2007 Study in respect of introducing an optional reverse charge mechanism in the EU VAT Directive
    by Pricewaterhousecoopers

  • 2007 Study on reduced VAT applied to goods and services in the Member States of the EU
    by Copenhagen Economics

  • 2007 Housing Policy and Redistribution
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  • 2007 Vers la fusion de l'impôt sur le revenu et de la CSG
    by Guillaume Allegre & Gérard Cornilleau & Henri Sterdyniak

  • 2007 Vapaaehtoinen eläkesäästäminen tulevaisuudessa
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  • 2007 Diagnosis of Indirect Taxes and the Taxation of International Trade in the Dominican Republic
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  • 2007 A Contribution to the Positive Theory of Direct Taxation
    by Emanuele, Canegrati

  • 2007 A Contribution to the Positive Theory of Indirect Taxation
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  • 2007 Impact of Property Taxes and Public Education Outlays on Housing Costs: Recent Empirical Evidence
    by Cebula, Richard

  • 2007 Tax Systems and tax reforms in Latin America, Part I : country studies, Colombia
    by Bernardi, Luigi & Fumagalli, Elena & Fumagalli, Laura

  • 2007 Tax systems and tax reforms in Latin America: country studies
    by Bernardi, Luigi & Barreix, Alberto & Marenzi, Anna & Profeta, Paola

  • 2007 What can we learn from privately held firms about executive compensation?
    by Cole, Rebel & Mehran, Hamid

  • 2007 A Single-Mindedness model with n generations
    by Emanuele, Canegrati

  • 2007 The single-mindedness of labor unions when transfers are not Lump-Sum
    by canegrati, emanuele

  • 2007 Universal Basic Income and Negative Income Tax: Two Different Ways of Thinking Redistribution
    by Davide, Tondani

  • 2007 The Effects of 1993 EITC Expansion on Marginal Tax Rates
    by Adireksombat, Kampon

  • 2007 A formula for the optimal taxation in Probabilistic Voting Models characterized by Single Mindedness
    by Canegrati, Emanuele

  • 2007 The Income Tax Reform in Slovenia: Should the Flat Tax Have Prevailed?
    by Majcen, Boris & Verbic, Miroslav & Cok, Mitja

  • 2007 Armut in Georgien
    by Gabidsaschwili, B. & Gelaschwili, Simon

  • 2007 Einkommensteuerschätzung in Georgien
    by Jastrzembski, André

  • 2007 Das georgische Steuersystem im Transformationsprozess
    by Khokrishvili, Elguja

  • 2007 Nachhaltigkeit in Finanz- und Sozialpolitik : Probleme und Lösungsansätze für den Transformationsprozess in Georgien
    by Petersen, Hans-Georg

  • 2007 Economic Growth and Welfare in a Simple Neoclassical OLG Model with Minimum Wage and Consumption Taxes support
    by Luciano Fanti & Luca Gori

  • 2007 Fiscal Policy in Developing Countries: A Synoptic View
    by Raghbendra Jha

  • 2007 The Peruvian Pension Reform
    by Eduardo Morón

  • 2007 Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates?
    by Jennifer L. Blouin & Jana Smith Raedy & Douglas A. Shackelford

  • 2007 Institutional Tax Clienteles and Payout Policy
    by Mihir A. Desai & Li Jin

  • 2007 Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends
    by Mihir A. Desai & Dhammika Dharmapala

  • 2007 Wall Street and Main Street: What Contributes to the Rise in the Highest Incomes?
    by Steven N. Kaplan & Joshua Rauh

  • 2007 Worker Sorting, Taxes and Health Insurance Coverage
    by Kevin Lang & Hong Kang

  • 2007 Does a Higher Minimum Wage Enhance the Effectiveness of The Earned Income Tax Credit?
    by David Neumark & William Wascher

  • 2007 Taxing Capital? Not a Bad Idea After All!
    by Juan Carlos Conesa & Sagiri Kitao & Dirk Krueger

  • 2007 Why Do Individuals Evade Payroll And Income Taxation In Estonia?
    by Kenneth A. Kriz & Jaanika Meriküll & Alari Paulus & Karsten Staehr

  • 2007 On the Aronson-Johnson-Lambert decomposition of the redistributive effect
    by Achille VERNIZZI & Simone PELLEGRINO

  • 2007 Career and Skill Formation: A Dynamic Occupational Choice Model with Multidimensional Skills
    by Shintaro Yamaguchi

  • 2007 An Analysis of Effective Marginal Tax Rates in Quebec
    by Jean-Yves Duclos & Bernard Fortin & Andrée-Anne Fournier

  • 2007 Steuerinduziertes und / oder inflationsbedingtes Wachstum in der Unternehmensbewertung?
    by Wiese, Jörg

  • 2007 Steuerinduziertes und / oder inflationsbedingtes Wachstum in der Unternehmensbewertung
    by Wiese, Jörg

  • 2007 Wohin mit den Überschüssen der Bundesagentur für Arbeit?
    by Alfred Boss

  • 2007 Why are mothers working longer hours in Austria than in Germany? A comparative micro simulation analysis
    by Helene Dearing & Helmut Hofer & Christine Lietz & Rudolf Winter-Ebmer & Katharina Wrohlich

  • 2007 Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia
    by Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter

  • 2007 Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia
    by Gorodnichenko, Yuriy & Martinez-Vazquez, Jorge & Peter, Klara Sabirianova

  • 2007 Family Bargaining and Taxes: A Prolegomenon to the Analysis of Joint Taxation
    by Robert A. Pollak

  • 2007 Family Bargaining and Taxes: A Prolegomenon to the Analysis of Joint Taxation
    by Pollak, Robert

  • 2007 Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach
    by Holmlund, Bertil & Söderström, Martin

  • 2007 Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach
    by Bertil Holmlund & Martin Söderström

  • 2007 As SIMPL As That: Introducing a Tax-Benefit Microsimulation Model for Poland
    by Olivier Bargain & Leszek Morawski & Michal Myck & Mieczyslaw Socha

  • 2007 As SIMPL As That: Introducing a Tax-Benefit Microsimulation Model for Poland
    by Bargain, Olivier & Morawski, Leszek & Myck, Michal & Socha, Mieczyslaw

  • 2007 Why Are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis
    by Helene Dearing & Helmut Hofer & Christine Lietz & Rudolf Winter-Ebmer & Katharina Wrohlich

  • 2007 Why Are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis
    by Dearing, Helene & Hofer, Helmut & Lietz, Christine & Winter-Ebmer, Rudolf & Wrohlich, Katharina

  • 2007 From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001
    by Stefan Bach & Giacomo Corneo & Viktor Steiner

  • 2007 From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001
    by Bach, Stefan & Corneo, Giacomo & Steiner, Viktor

  • 2007 Minimum Wages, the Earned Income Tax Credit, and Employment: Evidence from the Post-Welfare Reform Era
    by Neumark, David & Wascher, William

  • 2007 Minimum Wages, the Earned Income Tax Credit, and Employment: Evidence from the Post-Welfare Reform Era
    by David Neumark & William Wascher

  • 2007 The Impact of Income Taxation on the Ratio between Reservation and Market Wages and the Incentives for Labour Supply
    by Marco Caliendo & Ludovica Gambaro & Peter Haan

  • 2007 The Impact of Income Taxation on the Ratio between Reservation and Market Wages and the Incentives for Labour Supply
    by Caliendo, Marco & Gambaro, Ludovica & Haan, Peter

  • 2007 On the positive effects of taxation on education
    by Lari Arthur Viianto

  • 2007 Does Italy need family income taxation?
    by Arnstein Aassve & Maria Grazia Pazienza & Chiara Rapallini

  • 2007 Why are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis
    by Dearing, Helene & Hofer, Helmut & Lietz, Christine & Winter-Ebmer, Rudolf & Wrohlich, Katharina

  • 2007 Integrating Income Tax and National Insurance: an interim report
    by Stuart Adam & Glen Loutzenhiser

  • 2007 An empirical analysis of wealth taxation: Equity vs. tax compliance
    by José Mª Durán Cabré & Alejandro Esteller Moré

  • 2007 Simulating the future of the Swedish baby-boom generations
    by Klevmarken, N. Anders & Bolin, Kristian & Eklöf, Matias & Flood, Lennart & Fransson, Urban & Hallberg, Daniel & Höjgård, Sören & Lindgren, Björn & Mitrut, Andrea & Lagergren, Mårten

  • 2007 Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach
    by Holmlund, Bertil & Söderström, Martin

  • 2007 The legacy of the Swedish gift and inheritance tax, 1884–2004
    by Ohlsson, Henry

  • 2007 Tax avoidance - a natural experiment
    by Ohlsson, Henry

  • 2007 The equal division puzzle – empirical evidence on intergenerational transfers in Sweden
    by Ohlsson, Henry

  • 2007 Living to Save Taxes
    by Eliason, Marcus & Ohlsson, Henry

  • 2007 Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax
    by Seppo Kari & Hanna Karikallio

  • 2007 The Impact of Social and Tax Policies on Families with Children: Comparative Study of the Czech Republic, Hungary, Poland and Slovakia
    by Natálie Švarcová & Petr Švarc

  • 2007 Labour Market Responses of survival pensioners: estimating a labour supply model and predicting the effect of the reform
    by André Decoster & Kristian Orsini & Gut Van Camp

  • 2007 The Impact Of Fiscal Policy On Labor Supply And Education In An Economy With Household And Market Production
    by Alison Booth & Melvyn Coles

  • 2007 A Microfoundation For Increasing Returns In Human Capital Accumulation And The Under-Participation Trap
    by Alison Booth & Melvyn Coles

  • 2007 Beschäftigungsförderung und Einkommenssicherung im Niedriglohnbereich: Wege und Irrwege
    by Viktor Steiner

  • 2007 Risky Earnings, Taxation and Entrepreneurial Choice: A Microeconometric Model for Germany
    by Frank M. Fossen

  • 2007 Why Are Mothers Working Longer Hours in Austria than in Germany?: A Comparative Micro Simulation Analysis
    by Helene Dearing & Helmut Hofer & Christine Lietz & Rudolf Winter-Ebmer & Katharina Wrohlich

  • 2007 From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992 - 2001
    by Stefan Bach & Giacomo Corneo & Viktor Steiner

  • 2007 The Impact of Income Taxation on the Ratio between Reservation and Market Wages and the Incentives for Labour Supply
    by Marco Caliendo & Ludovica Gambaro & Peter Haan

  • 2007 Intertemporal Labor Supply Effects of Tax Reforms
    by Peter Haan

  • 2007 From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001
    by Stefan Bach & Giacomo Corneo & Viktor Steiner

  • 2007 Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives and Household Welfare?
    by Viktor Steiner & Katharina Wrohlich

  • 2007 Risky Earnings, Taxation and Entrepreneurial Choice: A Microeconometric Model for Germany
    by Frank M. Fossen

  • 2007 Commodity Taxation and Parallel Imports
    by Raimondos-Møller, Pascalis & Schmitt, Nicolas

  • 2007 The Impact of Fiscal Policy on Labour Supply and Education in an Economy with Household and Market Production
    by Booth, Alison L & Coles, Melvyn G

  • 2007 From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001
    by Bach, Stefan & Corneo, Giacomo & Steiner, Viktor

  • 2007 Reinventing the Dutch tax-benefit system; exploring the frontier of the equity-efficiency trade-off
    by Ruud de Mooij

  • 2007 Demanda por Servicios Públicos Domiciliarios en Colombia y Subsidios: Implicaciones sobre el Bienestar
    by Carlos Medina & Leonardo Fabio Morales

  • 2007 Uncharitable Treatment? Why Donations to Private and Public Foundations Deserve Equal Tax Status
    by A. Abigail Payne & Huizi Zhao

  • 2007 Uncharitable Treatment? Why Donations to Private and Public Foundations Deserve Equal Tax Status
    by A. Abigail Payne & Huizi Zhao

  • 2007 The effects of the introduction of tax incentives on retirement savings
    by Juan Ayuso & Juan F. Jimeno & Ernesto Villanueva

  • 2007 A simulation of the effects of the personal income tax reform on the tax burden
    by Isabel Argimón & Francisco de Castro & Ángel Luis Gómez

  • 2007 Verzerrungswirkungen des besonderen Kirchgelds in glaubensverschiedener Ehe
    by Morawitz, Markus

  • 2007 Kosten der Erhebung von Unternehmenssteuern in Deutschland
    by Manfred Rose & Michael Robert Rimmler & Marko Thomas Scholz & Daniel Zöller

  • 2007 Taxation And Labour Supply
    by Patricia Apps

  • 2007 Top Incomes in Indonesia, 1920-2004
    by Andrew Leigh & Pierre van der Eng

  • 2007 Wage Inequality in Europe: the Role of Labour Market and Redistributive Institutions
    by Elisabetta Croci Angelini & Francesco Farina

  • 2007 Interpersonal transfers: Do they impact the growth of poor and rich European regions?
    by Meunier, Olivier & Mignolet , Michel & Mulquin, Marie-Eve

  • 2007 Dodatečné zdanění nejistých osobních příjmů v důsledku daňové progrese
    by Jan Vlachý

  • 2007 A Simulation Method to Measure the Effective Tax Rate on Highly Skilled Labor
    by Christina Elschner & Robert Schwager

  • 2007 Moving Towards Dual Income Taxation in Europe
    by Bernd Genser & Andreas Reutter

  • 2007 From Income Tax to Consumption Tax?. The Case of Jamaica
    by Roy Bahl & Sally Wallace

  • 2007 Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax
    by John W. Diamond & George R. Zodrow

  • 2007 How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine
    by James Alm & Pablo Saavedra & Edward Sennoga

  • 2007 Implications of Return-Free Tax Systems for the Structure of the Individual Income Tax
    by Janet Holtzblatt

  • 2007 Cost-Benefit Analysis of Presumptive Taxation
    by Shlomo Yitzhaki

  • 2007 Consumption-based Direct Taxes: A Guided Tour of the Amusement Park
    by Charles E. McLure, Jr. & George R. Zodrow

  • 2007 Effects of Tax Rate Changes on the Cost of Capital: The Case of Japanese Firms
    by Keiichi Kubota & Hitoshi Takehara

  • 2007 Capital-Market Failure, Adverse Selection, and Equity Financing of Higher Education
    by Bas Jacobs & Sweder J. G. van Wijnbergen

  • 2007 Az adókulcsok hatása a különböző gazdasági szereplők viselkedésére - irodalmi összefoglaló
    by Benczúr, Péter

  • 2007 The Role of Personal Income Tax to Mitigate Widening Income Inequality: the Case of Japan
    by Ejii Tajika & Hiroyuki Yashio

  • 2007 Replacing Income in Retirement for the Newly Retired: A Distributional Analysis of Gross and Net Replacement Rates
    by Keith A. Bender

  • 2007 Progresividad y redistribución a través del IRPF español: Un análisis de bienestar social para el periodo 1982-1998
    by Jorge Onrubia Fernández & María del Carmen Rodado Ruíz & Santiago Díaz De Sarralde Míguez & César Pérez López

  • 2007 El efecto de los cambios en los tipos marginales sobre la base imponible del IRPF
    by Joseba Sanmartín Sola

  • 2007 The Impact of EU Law on National Dividend Tax Systems
    by Evgenia Chatziioakeimidou

  • 2007 The Achilles Heel of the Dual Income Tax: The Norwegian Case
    by Annette Alstadsaeter

  • 2007 Personal Income Tax Reform in Australia: A Specific Proposal
    by Tran-Nam, Binh & Vu, Linh & Andrew, Brian

  • 2007 Zunehmende Ungleichheit der Markteinkommen: reale Zuwächse nur für Reiche
    by Stefan Bach & Viktor Steiner

  • 2007 Unternehmensbesteuerung in der Europäischen Union: aktuelle Entwicklungen und Implikationen für die deutsche Steuerpolitik
    by Margit Schratzenstaller

  • 2007 Stratification and Public Utility Services in Colombia: Subsidies to Households or Distortion of Housing Prices?
    by Leonardo Morales & Carlos Medina

  • 2007 Lessons in Harmony: What Experience in the Atlantic Provinces Shows About the Benefits of a Harmonized Sales Tax
    by Michael Smart

  • 2007 Lessons in Harmony: What Experience in the Atlantic Provinces Shows About the Benefits of a Harmonized Sales Tax
    by Michael Smart

  • 2007 Vers la fusion de l'impôt sur le revenu et de la CSG ?
    by Guillaume Allègre & Gérard Cornilleau & Henri Sterdyniak

  • 2007 Is Belgium "Making Work Pay" ?
    by Kristian Orsini

  • 2006 Decomposing interregional differentials in productivities: An empirical analysis for Japanese data
    by Mototsugu Fukushige & Noriko Ishikawa

  • 2006 Mükelleflerin vergiye gönüllü uyumunu etkileyen faktörlerin analizi: Bir alan çalışması
    by Ali ÇELİKKAYA & Hüseyin GÜRBÜZ

  • 2006 Analyseergebnisse auf Basis der anonymisierten Steuerdaten
    by Stefan Bach & Viktor Steiner

  • 2006 Economic Effects of VAT Reform in Germany
    by Boeters, Stefan & Böhringer, Christoph & Büttner, Thiess & Kraus, Margit

  • 2006 Die Flat Tax: Wer gewinnt? Wer verliert? Eine empirische Analyse für Deutschland
    by Schaefer, Thilo & Peichl, Andreas & Fuest, Clemens

  • 2006 Führt Steuervereinfachung zu einer "gerechteren" Einkommensverteilung? Eine empirische Analyse für Deutschland
    by Peichl, Andreas & Fuest, Clemens & Schaefer, Thilo

  • 2006 Der deutsche Einkommensteuertarif: Weiterhin eine Wachstumsbremse?
    by Boss, Achim & Boss, Alfred & Boss, Thomas

  • 2006 Steuervergünstigungen in Deutschland: Ist die Finanzpolitik auf dem richtigen Weg?
    by Boss, Alfred

  • 2006 Brauchen wir einen Kombilohn?
    by Boss, Alfred

  • 2006 Finanzpolitische Maßnahmen zugunsten von Familien: Eine Bestandsaufnahme für Deutschland
    by Rosenschon, Astrid

  • 2006 Subventionen in Deutschland: Eine Bestandsaufnahme
    by Boss, Alfred & Rosenschon, Astrid

  • 2006 Charity and redistributive taxation in a unionized economy
    by Corneo, Giacomo

  • 2006 Taxing capital? Not a bad idea after all!
    by Conesa, Juan Carlos & Kitao, Sagiri & Krueger, Dirk

  • 2006 A simulation method to measure the tax burden on highly skilled manpower
    by Elschner, Christina & Schwager, Robert

  • 2006 Rebate Subsidies, Matching Subsidies and Isolation Effects
    by Douglas D. Davis

  • 2006 Die Primärinzidenz von Bankgeheimnis und Verrechnungssteuer in den Kantonen der Schweiz
    by Manfred Gärtner

  • 2006 The impact of tax credits on labour supply
    by Ghazala Azmat

  • 2006 Externalities from International Labor Migration: Efficacy of a Brain Drain Tax in the Euro-Mediterranean Region
    by Mehmet Tosun

  • 2006 La experiencia del sistema de imposición a la renta en el Uruguay de los sesenta
    by Ulises García Repetto

  • 2006 Value Added Tax Treatment of Financial Services: A Developing Country Perspective
    by Pierre-Pascal Gendron

  • 2006 Is VAT the Best Way to Impose a General Consumption Tax in Developing Countries?
    by Richard M. Bird

  • 2006 Taxation trends in the European Union: 2006 edition
    by European Commission

  • 2006 Survey on the Implementation of the EC Interest and Royalty Directive
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  • 2006 Income Taxation, Tuition Subsidies, and Choice of Occupation
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  • 2006 Entrepreneurial culture, occupational choice and tax policy
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  • 2006 The Tradeoff Between Mortgage Prepayments and Tax-Deferred Retirement Savings
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  • 2006 Myopia and the Effects of Social Security and Capital Taxation on Labor Supply
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    by Gary V. Engelhardt & Anil Kumar

  • 2006 Educational Debt Burden and Career Choice: Evidence from a Financial Aid Experiment at NYU Law School
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  • 2006 Capital Levies and Transition to a Consumption Tax
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  • 2006 Household Ownership of Variable Annuities
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  • 2006 Una precisazione sulla scomposizione dell’indice di redistribuzione RE di Aronson-Johnson-Lambert e una proposta di estensione dell’indice di Plotnick
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  • 2006 An overall inequality reducing and horizontally equitable tax system with application to Polish data
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  • 2006 The Top Shares of Older Earners in Canada
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  • 2006 The Top Shares of Older Earners in Canada
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  • 2006 Joint Taxation and the Labour Supply of Married Women: Evidence from the Canadian Tax Reform of 1988
    by Thomas F. Crossley & Sung-Hee Jeon

  • 2006 Une analyse des taux marginaux effectifs d'imposition au Québec
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  • 2006 Redistributive Taxation Under Ethical Behaviour
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  • 2006 Die Modigliani/Miller-Theoreme und Ausschüttungspolitik
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  • 2006 De facto anonymised microdata file on income tax statistics 1998
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  • 2006 Der deutsche Einkommensteuertarif: Weiterhin eine Wachstumsbremse?
    by Achim Boss & Alfred Boss & Thomas Boss

  • 2006 Steuervergünstigungen in Deutschland: Ist die Finanzpolitik auf dem richtigen Weg?
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  • 2006 Brauchen wir einen Kombilohn?
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    by Astrid Rosenschon

  • 2006 Subventionen in Deutschland: Eine Bestandsaufnahme
    by Alfred Boss & Astrid Rosenschon

  • 2006 Public Pension Programmes and the Retirement of Married Couples in Denmark
    by Paul Bingley & Gauthier Lanot

  • 2006 Workfare: Eine wirksame Alternative zum Kombilohn
    by Holger Bonin & Hilmar Schneider

  • 2006 Workfare: Eine wirksame Alternative zum Kombilohn
    by Bonin, Holger & Schneider, Hilmar

  • 2006 The Income of the Swedish Baby Boomers
    by Lennart Flood & Anders Klevmarken & Andreea Mitrut

  • 2006 The Income of the Swedish Baby Boomers
    by Flood, Lennart & Klevmarken, N. Anders & Mitrut, Andreea

  • 2006 Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution and Work Incentives?
    by Viktor Steiner & Katharina Wrohlich

  • 2006 Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution and Work Incentives?
    by Steiner, Viktor & Wrohlich, Katharina

  • 2006 Corporate and Personal Income Tax Declarations
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  • 2006 Corporate and Personal Income Tax Declarations
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  • 2006 Income Taxes and the Composition of Pay
    by Giorgio Brunello & Simona Comi & Daniela Sonedda

  • 2006 Income Taxes and the Composition of Pay
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  • 2006 Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany
    by Frank M. Fossen & Viktor Steiner

  • 2006 Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany
    by Fossen, Frank M. & Steiner, Viktor

  • 2006 An Analysis of Women's Fertility and Labor Supply: Implications for Family Policies
    by Cho, Yoonyoung

  • 2006 The Equity Trap, the Cost of Capital and the Firm´s Growth Path
    by Lindhe, Tobias & Södersten, Jan

  • 2006 Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden
    by Engström, Per & Holmlund, Bertil

  • 2006 The Dynamics of Housing Allowance Claims in Sweden: A discrete-time hazard analysis
    by Chen, Jie

  • 2006 Taxation, Dividend Payments and Ex-Day Price Changes
    by Daunfeldt, Sven-Olov & Selander, Carina & Wikström, Magnus

  • 2006 The income of the Swedish baby boomers
    by Flood, Lennart & Klevmarken, Anders & Mitrut, Andreea

  • 2006 Capital gains taxation and house price fluctuations
    by Fuest, Clemens & Huber, Bernd & Nielsen, Søren Bo

  • 2006 A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower
    by Christina Elschner & Robert Schwager

  • 2006 Tax-benefits reforms and the labor market: evidence from Belgium and other EU countries
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  • 2006 Is Belgium 'making work pay'?
    by Kristian Orsini

  • 2006 A Rapid Appraisal of The Implementation of the 2005 Direct Cash Transfer Program in Indonesia : A Case Study in Five Kabupaten/Kota
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  • 2006 Employer Matching and 401(k) Saving: Evidence from the Health and Retirement Study
    by Gary V. Engelhardt & Anil Kumar

  • 2006 Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution and Work Incentives
    by Viktor Steiner & Katharina Wrohlich

  • 2006 Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany
    by Frank M. Fossen & Viktor Steiner

  • 2006 Personal Income Tax Elasticity in Turkey: 1975-2005
    by Yesim Kustepeli & Onur Sapci

  • 2006 The Effects of Joint Taxation of Married Couples on Labor Supply and Non-wage Income
    by Sara LaLumia

  • 2006 Faut-il subventionner les emplois à temps partiel ?
    by Alexis, PARMENTIER

  • 2006 The effects of the marginal tax rate in a matching model with endogenous labor supply
    by Alexis, PARMENTIER

  • 2006 It is Hobbes, not Rousseau : an experiment on social insurance
    by Cabrales, Antonio & Rodríguez Mora, José V. & Nagel, Rosemarie

  • 2006 Taxing Capital? Not a Bad Idea After All!
    by Conesa, Juan Carlos & Kitao, Sagiri & Krueger, Dirk

  • 2006 Stratification and Public Utility Services in Colombia: Subsidies to Households or Distortions on Housing Prices?
    by Carlos Medina & Leonardo Morales

  • 2006 Tax policies to promote private charitable giving in DAC countries
    by David Roodman & Scott Standley

  • 2006 Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden
    by Per Engström & Bertil Holmlund

  • 2006 What’s the Monetary Value of Distributive Justice?
    by Giacomo Corneo & Christina M. Fong

  • 2006 Should the Average Tax Rate Be Marginalized?
    by Naomi E. Feldman & Peter Katuscak

  • 2006 A Microfoundation for Increasing Returns in Human Capital Accumulation and the Under-Participation Trap
    by Alison L. Booth & Melvyn Coles

  • 2006 The New Discrimination and Childcare
    by Patricia Apps

  • 2006 Family Taxation: An Unfair and Inefficient System
    by Patricia Apps

  • 2006 Increasing Returns to Education: Theory and Evidence
    by Alison Booth & Melvyn Coles & Xiaodong Gong

  • 2006 The Spatial Distribution of the Total Monetary Income of the Russian Population: Tendencies and Factors of Dynamics (1995–2003)
    by Gerasimova, Irina

  • 2006 Petrohradský paradox a rovná daň
    by Jiří Nečas

  • 2006 Taxing the Labor Income of Spouses
    by Ludwig von Auer & Bettina Büttner

  • 2006 Dual Income Tax: Why and How?
    by Peter Birch Sørensen

  • 2006 Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects
    by Ivica Urban

  • 2006 Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform
    by Harri Hietala & Seppo Kari

  • 2006 An Optimal Linear Income Tax with a Subsidy on Housing
    by Irene Perrote

  • 2006 Income Taxes and Social Benefits among Czech Employees - Changes since 1989 and a Cross-national Comparison (in English)
    by Jiøí Veèerník

  • 2006 The public and private provision of pure public goods and the distortionary effects of income taxation: a political economy approach
    by Jun-ichi Itaya & A.G. Schweinberger

  • 2006 Income Taxation and its Family Components in France
    by Fabien Dell & Katharina Wrohlich

  • 2006 Une flat tax en Belgique ? Quelques éclairages sur les principes et les conséquences d'une telle réforme
    by Christian Valenduc

  • 2006 Quelques éléments d'analyse de la flat tax
    by Carola Maggiulli & Matthias Mors

  • 2006 Économie politique de la taxation
    by Micael Castanheira & Christian Valenduc

  • 2006 Les enjeux actuels de la fiscalité directe
    by Marcel Gérard

  • 2006 Liberté, justice et efficacité : distribution, impôts et transferts optimaux
    by Serge-Christophe Kolm

  • 2006 Stop the grief and back to work! An evaluation of the government's plan to activate widows and widowers
    by André Decoster & Kristian Orsini & Guy Van Camp

  • 2006 Les conséquences du changement de régime fiscal et social des PEL sur l’épargne logement
    by FONTENY, E.

  • 2005 The Wealth Tax and Entrepreneurial Activity
    by Hansson, Åsa

  • 2005 The Effect of Income Shifting on the Efficiency Properties of Consumption-Tax Systems
    by Clemens Fuest & Bernd Huber

  • 2005 The elasticity of marginal utility of consumption: estimates for 20 OECD countries
    by David J. Evans

  • 2005 Distributional Effects of the German Tax Reform 2000 - A Behavioral Microsimulation Analysis
    by Peter Haan & Viktor Steiner

  • 2005 The Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy
    by Elschner, Christina & Lammersen, Lothar & Overesch, Michael & Schwager, Robert

  • 2005 Measuring tax burdens in Europe
    by Wolff, Guntram B.

  • 2005 Public education in an integrated Europe: Studying to migrate and teaching to stay?
    by Poutvaara, Panu

  • 2005 Dokumentation FiFoSiM: Integriertes Steuer-Transfer-Mikrosimulations- und CGE-Modell
    by Peichl, Andreas & Fuest, Clemens & Schaefer, Thilo

  • 2005 Die Evaluation von Steuerreformen durch Simulationsmodelle
    by Peichl, Andreas

  • 2005 Incentives to work: The case of Germany
    by Boss, Alfred & Elendner, Thomas

  • 2005 On the optimal progressivity of the income tax code
    by Conesa, Juan Carlos & Krueger, Dirk

  • 2005 Tax Cuts and Employment Growth in New Jersey: Lessons From a Regional Analysis
    by W. Robert Reed & Cynthia L. Rogers

  • 2005 Tax system and reforms in Europe: Spain
    by Davide Tondani

  • 2005 Tax system and reforms in Europe: Spain
    by Davide Tondani

  • 2005 THE AUTOMATED PAYMENT TRANSACTION (APT) TAX: A proposal to the President's Advisory Panel on Federal Tax Reform
    by Edgar L. Feige

  • 2005 Estate Taxes and Charitable Bequests: Evidence from Two Tax Regimes
    by David Joulfaian

  • 2005 Wage and Income Inequality in Slovenia, 1993-2002
    by Tine Stanovnik & Miroslav Verbic

  • 2005 New Zealand Regions, 1986-2001: Incomes
    by Ian Pool & Sandra Baxendine & William Cochrane & James Lindop

  • 2005 Do redistributive schemes reduce inequality between individuals?
    by Eugenio Peluso & Alain Trannoy

  • 2005 Who Cares about Mortgage Interest Deductibility?
    by Martin Gervais & Manish Pandey

  • 2005 Tax system and tax reforms in India
    by Bernardi, Luigi & Fraschini, Angela

  • 2005 Assortative Marriage and the Effects of Government Homecare Subsidy Programs on Gender Wage and Participation Inequality
    by Bjerk, David & Han, Seungjin

  • 2005 Value-Added Tax Treatment of Public Sector Bodies and Non-Profit Organizations: A Developing Country Perspective
    by Pierre-Pascal Gendron

  • 2005 Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries
    by Richard M. Bird & Eric M. Zolt

  • 2005 Capital Market Failure, Adverse Selection and Equity Financing of Higher Education
    by Bas Jacobs & Sweder J.G. van Wijnbergen

  • 2005 Taxation trends in the European Union: 2005 edition
    by European Commission

  • 2005 Base independence in the analysis of tax policy effects: with an application to Norway 1992-2004
    by Peter J. Lambert & Thor O. Thoresen

  • 2005 Tax Effects on Unemployment and the Choice of Educational Type
    by Annette Alstadsæter & Ann-Sofie Kolm & Birthe Larsen

  • 2005 The debates on Rignano's inheritance tax proposal
    by Guido Erreygers & Giovanni Di Bartolomeo

  • 2005 Budgetary costs of tax facilities for pension savings: an empirical analysis
    by Caminada, Koen & Goudswaard, Kees

  • 2005 Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004
    by Peter J. Lambert & Thor O. Thoresen

  • 2005 Electronic Filing, Tax Preparers, and Participation in the Earned Income Tax Credit
    by Wojciech Kopczuk & Cristian Pop-Eleches

  • 2005 Behavioral Responses to Taxes: Lessons from the EITC and Labor Supply
    by Nada Eissa & Hilary Hoynes

  • 2005 The Economics of Workaholism: We Should Not Have Worked on This Paper
    by Daniel S. Hamermesh & Joel Slemrod

  • 2005 Taxation and the Evolution of Aggregate Corporate Ownership Concentration
    by Mihir A. Desai & Dhammika Dharmapala & Winnie Fung

  • 2005 Labor Supply Effects of the Earned Income Tax Credit: Evidence from Wisconsin Supplemental Benefit for Families with Three Children
    by Maria Cancian & Arik Levinson

  • 2005 The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study
    by Alan J. Auerbach & Kevin A. Hassett

  • 2005 On the Optimal Progressivity of the Income Tax Code
    by Juan Carlos Conesa & Dirk Krueger

  • 2005 Alternative approaches to Long Term Care financing. Distributive implications and sustainability for Italy
    by Massimo Baldini & Luca Beltrametti

  • 2005 Wives’ Labor Supply and Taxation: a Conditional Preferences Approach
    by Christophe Kolodziejczyk

  • 2005 Dual Income Taxation: Why and How?
    by Peter Birch Sørensen

  • 2005 Incentives to Work: The Case of Germany
    by Alfred Boss & Thomas Elendner

  • 2005 Income Taxation and Household Size: Would French Family Splitting Make German Families Better Off?
    by Baclet, Alexandre & Dell, Fabien & Wrohlich, Katharina

  • 2005 Income Taxation and Household Size: Would French Family Splitting Make German Families Better Off?
    by Alexandre Baclet & Fabien Dell & Katharina Wrohlich

  • 2005 Evaluating Dominance Ranking of PSID Incomes by Various Household Attributes
    by Maasoumi, Esfandiar & Heshmati, Almas

  • 2005 Evaluating Dominance Ranking of PSID Incomes by Various Household Attributes
    by Esfandiar Maasoumi & Almas Heshmati

  • 2005 Increasing Returns to Education and the Skills Under-Investment Trap
    by Booth, Alison L. & Coles, Melvyn

  • 2005 Increasing Returns to Education and the Skills Under-Investment Trap
    by Alison Booth & Melvyn Coles

  • 2005 Wohlfahrts- und Verteilungseffekte eines allgemeinen Freibetrags bei den Sozialabgaben
    by Schneider, Hilmar & Bonin, Holger

  • 2005 Wohlfahrts- und Verteilungseffekte eines allgemeinen Freibetrags bei den Sozialabgaben
    by Schneider, Hilmar & Bonin, Holger

  • 2005 Optimal Redistributive Taxation in a Search Equilibrium Model
    by Hungerbühler, Mathias & Lehmann, Etienne & Parmentier, Alexis & Van der Linden, Bruno

  • 2005 Optimal Redistributive Taxation in a Search Equilibrium Model
    by Hungerbühler, Mathias & Lehmann, Etienne & Parmentier, Alexis & Van der Linden, Bruno

  • 2005 Tax Effects of Unemployment and the Choice of Educational Type
    by Alstadsæter, Annette & Kolm, Ann-Sofie & Larsen, Birthe

  • 2005 Reciprocitet i marknad och politik
    by Tullberg, Jan

  • 2005 Money or Joy
    by Alstadsæter, Annette & Kolm, Anne-Sofie & Larsen, Birthe

  • 2005 Capital Gains Taxes, Irreversible Investment, and Capital Structure
    by Norman Schürhoff

  • 2005 The Social Cost of Public Funds : The Case of Japanese Progressive Income Taxation
    by Shun-ichiro Bessho & Masayoshi Hayashi

  • 2005 Income Taxation and Household Size: Would French Family Splitting Make German Families Better Off ?
    by Alexandre Baclet & Fabien Dell & Katharina Wrohlich

  • 2005 Severance Pay and the Shadow of the Law: Evidence for West Germany
    by Laszlo Goerke & Markus Pannenberg

  • 2005 Top Incomes and Top Taxes in Germany
    by Stefan Bach & Giacomo Corneo & Viktor Steiner

  • 2005 Labor Market Effects of the German Tax Reform 2000
    by Peter Haan & Viktor Steiner

  • 2005 Versagen in der staatlichen Krippenförderung ? Betreuungsgutscheine als Alternative
    by Alois Stutzer & Reto Dursteler

  • 2005 Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons
    by Lars P. Feld & Emmanuelle Reulier

  • 2005 What's the monetary value of distributive justice?
    by Corneo, Giacomo & Fong, Christina

  • 2005 On the Optimal Progressivity of the Income Tax Code
    by Conesa, Juan Carlos & Krueger, Dirk

  • 2005 Ambition and jealousy. Income Interactions in the "old" Europe versus The "New" Europe and the United States
    by Senik, Claudia

  • 2005 Measuring lifetime redistribution in Dutch collective arrangements
    by Harry ter Rele

  • 2005 Des baisses d'impôt : pour qui, comment et quand? Douze constats à prendre en considération avant de procéder à de nouvelles baisses d'impôt sur le revenu au Québec
    by Luc Godbout

  • 2005 Effort fiscal comparé : le Québec et les autres provinces canadiennes
    by Luc Godbout & Karine Dumont & Sébastien Raymond

  • 2005 The Progressivity of Income Taxation: A Comparison between Quebec and Ontario
    by Luc Godbout & Suzie St-Cerny

  • 2005 Le dosage des impôts au sein de la structure fiscale québécoise Le déplacement de la taxation des revenus vers la consommation
    by Luc Godbout & Matthieu Arseneau

  • 2005 Tax Effects, Search Unemployment, and the Choice of Educational Type
    by Annette Alstadsæter & Ann-Sofie Kolm & Birthe Larsen

  • 2005 Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons
    by Lars P. Feld & Emmanuelle Reulier

  • 2005 Behavioral Responses to Taxes:Lessons from the EITC and Labor Supply
    by Hilary W. Hoynes & Nada Elissa

  • 2005 Arbeitslohn bei Leistung einer Gruppenunfallversicherung
    by Homburg, Stefan

  • 2005 BB-Forum: Die Steuerreformvorschläge der Stiftung Marktwirtschaft
    by Homburg, Stefan

  • 2005 Auswirkungen des Kirchhofschen EStGB insbesondere auf die Unternehmensbesteuerung
    by Homburg, Stefan & Bolik, Andreas

  • 2005 Zur Einbindung der Kapitaleinkommensbesteuerung in ein rationales Steuersystem
    by Homburg, Stefan

  • 2005 Tax system complexity and compliance costs — some theoretical considerations
    by Tracy Oliver & Scott Bartley

  • 2005 Net tax thresholds for Australian families
    by Kerrie Bremner

  • 2005 Social security finances
    by B. Eugène & T. Stragier & K. Van Cauter & L. Van Meensel

  • 2005 Social security finances
    by B. Eugène & T. Stragier & K. Van Cauter & L. Van Meensel

  • 2005 IRPF común y foral: Un análisis regional/Common and Foral Income Tax: A Regional Analysis
    by DELGADO RIVERO, FRANCISCO J.

  • 2005 The tax wedge in Slovenia: international comparison and policy recommendations
    by Primoz Dolenc & Milan Vodopivec

  • 2005 La influencia de la deducción por descendientes en el tamaño de la familia. Un ejercicio con microdatos para España
    by Jaime Vallés Giménez & Anabel Zárate Marco

  • 2005 La vivienda y la reforma fiscal de 1998: un ejercicio de simulación
    by Miguel-Angel López García

  • 2005 Do Corporate and Personal Income Taxes Affect Incorporation?
    by Félix Domínguez Barrero & Julio López Laborda & Fernando Rodrigo Sauco

  • 2005 Workers' Tax Evasion in Italy
    by Carlo V Fiorio & Francesco D'Amuri

  • 2005 The Redistributive Effects of the Pit Decentralization: Evidence from the Italian Case
    by Maria Teresa Monteduro & Alberto Zanardi

  • 2005 For a Welfare-Oriented Taxation Reform in Italy
    by Claudio De Vincenti & Ruggero Paladini & Corrado Pollastri

  • 2005 The Personal Income Tax in Italy: Why Does It Change?
    by Francesca Gastaldi & Paolo Liberati

  • 2005 Tax Reforms in Italy and in Europe: An Introduction
    by Luigi Bernardi

  • 2005 Labour Supply and Income Taxation: Estimation and Simulation Exercise for Finland
    by Mika Kuismanen

  • 2004 Taxpayers Responsiveness to Tax Rate Changes and Implications for the Cost of Taxation
    by Hansson, Åsa

  • 2004 Explaining International Variations in Self-Employment: Evidence from a Panel of OECD Countries
    by Simon C. Parker & Martin T. Robson

  • 2004 Tax Incentives for Private Life Annuities and the Social Security Reform: Effects on Consumption and on Adverse Selection
    by Susanne Pech

  • 2004 Tax Evasion, Tax Rates, and Reference Dependence
    by Michele Bernasconi & Alberto Zanardi

  • 2004 Compliance Costs for Personal Income Tax in a Transition Country: The Case of Slovenia
    by Maja Klun

  • 2004 The Income Elasticity of Tax Revenue: Estimates for Income and Consumption Taxes in the United Kingdom
    by John Creedy & Norman Gemmell

  • 2004 A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower
    by Elschner, Christina & Schwager, Robert

  • 2004 Optimale Fiskalpolitik und endogenes Wachstum
    by Molzahn, Alexander

  • 2004 Steuervergünstigungen in Deutschland: eine Aktualisierung
    by Boss, Alfred & Rosenschon, Astrid

  • 2004 Radikale Steuerreform in Deutschland?
    by Boss, Alfred

  • 2004 Vorschläge zur Steuerreform in Deutschland: Was bedeuten sie? Was „kosten“ sie?
    by Boss, Alfred & Elendner, Thomas

  • 2004 Earlier or Later: A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform
    by Honerkamp, Josef & Moog, Stefan & Raffelhüschen, Bernd

  • 2004 Do labour taxes (and their composition) affect wages in the short and in the long run?
    by Alfonso Arpaia & Giuseppe Carone

  • 2004 Earlier Or Later: A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform
    by Josef Honerkamp & Stefan Moog & Bernd Raffelhüeschen

  • 2004 Financial Restrictions, Personal Income Tax (PIT) and Demand for a Permanent Home in a Dynamic Model. An analysis with Panel Data for Spain
    by Cesar Pérez-López & Desiderio Romero-Jordan

  • 2004 Financial Restrictions, Personal Income Tax (PIT) and Demand for a Permanent Home in a Dynamic Model. An analysis with Panel Data for Spain
    by Cesar Pérez-López & Desiderio Romero-Jordan

  • 2004 Financial Restrictions, Personal Income Tax (PIT) and Demand for a Permanent Home in a Dynamic Model. An analysis with Panel Data for Spain
    by Cesar Pérez-López & Desiderio Romero-Jordan & José Felix Sanz-Sanz

  • 2004 Public Education in an Integrated Europe: Studying for Migration and Teaching for Staying?
    by Panu Poutvaara

  • 2004 Dividend and Capital Gains Taxation in a Cross-Section of Firms
    by Martin D. Dietz

  • 2004 Estate and Capital Gains Taxation: Efficiency and Political Economy Considerations
    by Saku Aura

  • 2004 Gli incentivi fiscali e la dinamica recente del lavoro "indipendente"
    by Simonetta Botarelli

  • 2004 Tra riforme mancate e riforme attuate: da Vanoni alla riforma degli anni ’70
    by Simonetta Botarelli

  • 2004 Estate and Capital Gains Taxation: Efficiency and Political Economy Considerations
    by Saku Aura

  • 2004 Descripción técnica del modelo de microsimulación del sistema fiscal español “GLADHISPANIA”
    by Xisco Oliver & Amedeo Spadaro

  • 2004 Taxation trends in the European Union: 2004 edition
    by European Commission

  • 2004 Tax treatment of research and development expenditure
    by International Bureau for Fiscal Documentation

  • 2004 Economic effects of tax cooperation in an enlarged European Union
    by Copenhagen Economics

  • 2004 Study on analysis of potential competition and discrimination issues relating to a pilot project for an EU tax consolidation scheme for the European Company statute (Societas Europaea)
    by Deloitte

  • 2004 On Optimal Income Taxation with Heterogenous Work Preferences
    by Ritva Tarkiainen & Matti Tuomala

  • 2004 Why do Europeans Work so Little?
    by Conny Olovsson

  • 2004 Tax Expenditures In The Dominican Republic
    by Glenn Jenkins & Chun-Yan Kuo

  • 2004 Fiscal Adjustment for Sustainable Growth in the Dominican Republic
    by Hector Cury & Glenn Jenkins & CHUN-YAN KUO

  • 2004 The Case Against the Case Against Discretionary Fiscal Policy
    by Alan S. Blinder

  • 2004 A Preliminary Analysis of the Presidential Approval Rating
    by Cebula, Richard

  • 2004 An Economic Model of Tax Compliance with Individual Morality and Group Conformity
    by Sour, Laura

  • 2004 A Separate Personal Income Tax Collection System For Alberta: Advantages and Disadvantages
    by Grady, Patrick

  • 2004 Capital gains, negative gearing and effective tax rates on income from rented houses in Australia
    by George Fane & Martin Richardson

  • 2004 Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-Favoured Schemes
    by Kwang-Yeol Yoo & Alain de Serres

  • 2004 Asset Price Cycles, “One-Off” Factors and Structural Budget Balances
    by Nathalie Girouard & Robert W. R. Price

  • 2004 Executive Financial Incentives and Payout Policy: Firm Responses to the 2003 Dividend Tax Cut
    by Jeffrey R. Brown & Nellie Liang & Scott Weisbenner

  • 2004 Robin Hood and His Not-So-Merry Plan: Capitalization and the Self-Destruction of Texas' School Finance Equalization Plan
    by Caroline M. Hoxby & Ilyana Kuziemko

  • 2004 Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons
    by Steven J. Davis & Magnus Henrekson

  • 2004 Does the Market Value R&D Investment by European Firms? Evidence from a Panel of Manufacturing Firms in France, Germany, and Italy
    by Bronwyn H. Hall & Raffaele Oriani

  • 2004 On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal
    by Louis Kaplow

  • 2004 Valuing Assets in Retirement Saving Accounts
    by James Poterba

  • 2004 Taxation and Corporate Payout Policy
    by James Poterba

  • 2004 Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates?
    by Jennifer L. Blouin & Jana Smith Raedy & Douglas A. Shackelford

  • 2004 Tax-Motivated Trading by Individual Investors
    by Zoran Ivkovich & James Poterba & Scott Weisbenner

  • 2004 Pension reform, assets returns and wealth distribution
    by Falilou Fall

  • 2004 The impacts of the 1988 tax reform on married women's labour supply in Canada
    by Sung-Hee Jeon

  • 2004 Unternehmensbewertung mit dem Nachsteuer-CAPM?
    by Wiese, Jörg

  • 2004 A Simple Approximation of Productivity Scores of Fuzzy Production Plans
    by Jens Leth Hougaard

  • 2004 Inequality Preserving Rationing
    by Lars Peter Østerdal & Jens Leth Hougaard

  • 2004 Steuervergünstigungen in Deutschland: Eine Aktualisierung
    by Alfred Boss & Astrid Rosenschon

  • 2004 Radikale Steuerreform in Deutschland?
    by Alfred Boss

  • 2004 Vorschläge zur Steuerreform in Deutschland: Was bedeuten sie? Was kosten sie?
    by Alfred Boss & Thomas Elendner

  • 2004 Income Taxation and Equity
    by Peter J. Lambert

  • 2004 Empirical Evidence on the Effects of Marginal Tax Rates on Income – The German Case
    by Peter Gottfried & Hannes Schellhorn

  • 2004 Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons
    by Davis, Steven J. & Henrekson, Magnus

  • 2004 Förmögenhetsskatten som symbol
    by Hansson, Åsa

  • 2004 Why do Europeans Work so Little?
    by Olovsson, Conny

  • 2004 Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons
    by Davis, Steven J. & Henrekson, Magnus

  • 2004 Household Taxation, Income Splitting and Labor Supply Incentives: A Microsimulation Study for Germany
    by Viktor Steiner & Katharina Wrohlich

  • 2004 Distributional and Fiscal Effects of the German Tax Reform 2000: A Behavioral Microsimulation Analysis
    by Peter Haan & Viktor Steiner

  • 2004 Optimality of the Child fiscal declaration by non-married couples
    by N. RAGACHE

  • 2004 Part-Time Employment Traps and Childcare Policy
    by Booth, Alison L & Coles, Melvyn G

  • 2004 Creating Low-Skilled Jobs by Subsidising Market-Contracted Household Work
    by Brück, Tilman & Haisken-DeNew, John P & Zimmermann, Klaus F

  • 2004 Public Education in an Integrated Europe: Studying to Migrate and Teaching to Stay?
    by Panu Poutvaara

  • 2004 Educating Europe
    by Panu Poutvaara

  • 2004 On the Optimal Progressivity of the Income Tax Code
    by Juan Carlos Conesa & Dirk Krueger

  • 2004 Banning Information As A Redistributive Device
    by Daniel Gottlieb & Lucas Maestri

  • 2004 Migration Incentives and Taxation: Do Marginal Taxes Matter?
    by Bo Sandemann Rasmussen

  • 2004 Income Tax Progressivity in Croatia (1995-2002)
    by Marina Kesner-Skreb & Sanja Madzarevic-Sujster

  • 2004 Lakáshitelezés, támogatási alternatívák és megfizethetőség
    by Hegedüs, József & Somogyi, Eszter

  • 2004 The Effects of The Korean Income Taxation On Labor Supply And Welfare: A Piecewise-Linear Budget Constraint Approach Combined with IV Estimation
    by Chul-In Lee

  • 2004 El impuesto dual: argumentos teóricos e implicaciones de política fiscal
    by Fidel Picos Sánchez & Alberto Gago Rodríguez

  • 2004 Neutralidad fiscal y ahorro previsión en la empresa: Efectos de la reforma del IRPF de 2002
    by Félix Domínguez Barrero

  • 2004 Optimal income taxation with single and couple households
    by Juan Miguel Gallego

  • 2004 Tax-deferred savings plans and interest deductibility
    by John Burbidge

  • 2003 The analysis of welfare effects of an environmental product tax: an application to the taxation of car tyres in Hungary
    by Ibon Galarraga & Anil Markandya

  • 2003 Tax Amnesties and Income Tax Compliance: The Case of Spain
    by Julio López-Laborda & Fernando Rodrigo

  • 2003 Impuestos y distribución del ingreso en Chile. Un poco de aritmética redistributiva desagradable
    by Engel, Eduardo M.R.A. & Galetovic, Alexander & Raddatz, Claudio E.

  • 2003 Taxing work: Some political and economic aspects of labor income taxation
    by Cusack, Thomas R. & Beramendi, Pablo

  • 2003 Steuerreform und Lohnsteueraufkommen in Deutschland: Simulation auf Basis der Lohnsteuerstatistik
    by Boss, Alfred & Elendner, Thomas

  • 2003 Steuerharmonisierung oder Steuerwettbewerb?
    by Boss, Alfred

  • 2003 Arbeits- und Investitionsanreize in Deutschland: die Rolle der Abgaben- und Transferpolitik als Determinante des Wachstums des Produktionspotentials
    by Boss, Alfred

  • 2003 Educating Europe
    by Panu Poutvaara

  • 2003 The Impact of Inflation on Income Tax and Social Insurance Contributions in Europe
    by Herwig Immervoll

  • 2003 Public Taxation and Venture Capital Backed Entrepreneurship
    by Christian Keuschnigg & Soren Bo Nielsen

  • 2003 Public Policy For Start-up Entrepreneurship With Venture Capital and Bank Finance
    by Christian Keuschnigg & Soren Bo Nielsen

  • 2003 Optimal negligence rule under limited liability
    by Juan José Ganuza & Fernando Gómez

  • 2003 The impact of grants, tax credit and education savings account on parental contributions to college expenses and the educational attainment of children
    by Morris, Michael D.

  • 2003 Taxation trends in the European Union: 2003 edition
    by European Commission

  • 2003 Survey on the Societas Europaea
    by International Bureau of Fiscal Documentation

  • 2003 Evaluating Dominance Ranking of PSID Incomes by various Household Attributes
    by Maasoumi, Esfandiar & Almas Heshmati

  • 2003 Financial Resources and Retirement in Nine OECD Countries: The Role of The Tax System
    by Gordon Keenay & Edward R. Whitehouse

  • 2003 Redistributive Forces of the Irish Tax-Benefit System
    by Cathal O'Donoghue

  • 2003 The Alternative Minimum Tax and Effective Marginal Tax Rates
    by Daniel Feenberg & James Poterba

  • 2003 The Effect of Income Taxation on Consumption and Labor Supply
    by Jamaes P. Ziliak & Thomas J. Kniesner

  • 2003 Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal
    by Peter Birch Sørensen

  • 2003 Steuerreform und Lohnsteueraufkomnmen in Deutschland ; Simulation auf Basis der Lohnsteuerstatistik
    by Alfred Boss & Thomas Elendner

  • 2003 Steuerharmonisierung oder Steuerwettbewerb?
    by Alfred Boss

  • 2003 Creating Low Skilled Jobs by Subsidizing Market-Contracted Household Work
    by Brück, Tilman & Haisken-DeNew, John P. & Zimmermann, Klaus F.

  • 2003 Creating Low Skilled Jobs by Subsidizing Market-Contracted Household Work
    by Brück, Tilman & Haisken-DeNew, John P. & Zimmermann, Klaus F.

  • 2003 Proportional Income Taxation and Effective Progressivity
    by Udo Ebert & Patrick Moyes

  • 2003 Optimal Taxation According to Equality of Opportunity: a Microeconometric Simulation Analysis
    by Rolf Aaberge & Ugo Colombino & John E. Roemer

  • 2003 Die Elastizität des zu versteuernden Einkommens. Messung und erste Ergebnisse zur empirischen Evidenz für die Bundesrepublik Deutschland
    by Peter Gottfried & Hannes Schellhorn

  • 2003 Economic Effects of Taxing Different Organizational Forms under a Dual Income Tax
    by Lindhe, Tobias & Södersten, Jan & Öberg, Ann

  • 2003 Age Related Optimal Income Taxation
    by Blomquist, Sören & Micheletto, Luca

  • 2003 The political economics of not paying taxes
    by Roine, Jesper

  • 2003 Folkepensionisternes incitamenter til at arbejde
    by Guldager, Peter

  • 2003 Das Standardmodell unter Unsicherheit ist ökonomisch unsinnig
    by Löffler, Andreas

  • 2003 Fiscal Policy with Heterogeneous Agents and Incomplete Markets
    by Jonathan Heathcote

  • 2003 Igualdad y eficiencia: Un recuento de esquemas tributarios para México
    by Urzúa, Carlos M.

  • 2003 Wealth Inequality, Income Redistribution and Growth in 15 OECD countries
    by Sonedda, Daniela

  • 2003 Creating Low Skilled Jobs by Subsidising Market-Contracted Household Work
    by Tilman Brück & John P. Haisken-DeNew & Klaus F. Zimmermann

  • 2003 Optimal Income Taxation in an Equilibrium Unemployment Model : Mirrlees meets Pissarides
    by Mathias, HUNGERBUELHER & Etienne, LEHMANN & Alexis PARMENTIER & Bruno VAN DER LINDEN

  • 2003 Taxation and Venture Capital-Backed Entrepreneurship
    by Keuschnigg, Christian & Nielsen, Soren Bo

  • 2003 Rising skill premia; you ain't seen nothing yet?
    by Richard Nahuis & Henri de Groot

  • 2003 The Dual Income Tax and Firms' Income Shifting through the Choice of Organizational Form and Real Capital Investments
    by Annette Alstadsæter

  • 2003 Helping Working Families: The Earned Income Tax Credit
    by Saul D. Hoffman & Laurence S. Seidman

  • 2003 Common and Foral IRPF after the 1998 reform: analysis of the differences of collection and redistribution through microsimulation
    by Delgado Rivero, Francisco José

  • 2003 Equivalence scales in tax and transfer policies
    by Luis Ayala & Rosa Martínez & Jesús Ruiz Huerta

  • 2003 Códigos impositivos lineales. Su efecto sobre poblaciones heterogéneas
    by Luis J. Imedio Olmedo & Encarnación M. Parrado Gallardo & Maria Dolores Sarrión Gavilán

  • 2003 Igualdad de oportunidades: una aplicación al País Vasco
    by Fernando Cabrales Gómez & Ana Fernández Sainz

  • 2003 Analytic method of tax fixing on the income of physical persons
    by Arso Manov

  • 2003 Family taxation - pros and cons
    by George Smatrakalev

  • 2002 The Wealth Tax and Economic Growth
    by Hansson, Åsa

  • 2002 Social security in the UK under New Labour: what did the Third Way mean for welfare reform?
    by Mike Brewer & Tom Clark & Matthew Wakefield

  • 2002 Simplifying the personal income tax system: lessons from the 1998 Spanish reform
    by Horacio Levy & Magda Mercador-Prats

  • 2002 Targeting welfare in Italy: old problems and perspectives on reform
    by Massimo Baldini & Stefano Toso & Paolo Bosi

  • 2002 Perspectives on David Guenther's and Richard Sansing's 'Fundamentals of Shareholder Tax Capitalization'
    by Deen Kemsley

  • 2002 Start-ups, Venture Capitalists, and the Capital Gains Tax
    by Christian Keuschnigg & Soren Bo Nielsen

  • 2002 Are tax subsidies for private medical insurance self-financing? Evidence from a microsimulation model for outpatient and inpatient episodes
    by Ángel López-Nicolás & Marcos Vera-Hernández

  • 2002 Are tax subsidies for private medical insurance self-financing? Evidence from a microsimulation model for outpatient and inpatient episodes
    by Ángel López-Nicolás & Marcos Vera-Hernández

  • 2002 Taxation trends in the European Union: 2002 edition
    by European Commission

  • 2002 Reduced Tax Progressivity in Norway in the Nineties The Effect from Tax Changes
    by Thor O. Thoresen

  • 2002 Consumption Inequality in Norway in the 80s and 90s
    by Erling Røed Larsen

  • 2002 Training Policy for Youth Unemployed in a Sample of European Countries
    by Floro Ernesto Caroleo & Francesco Pastore

  • 2002 Income Taxation when Markets are Incomplete
    by Tirelli, Mario

  • 2002 A Cost Benefit Analysis of Voting
    by Cebula, Richard & McGrath, Richard & Paul, Chris

  • 2002 Zur steuerlichen Vorteilhaftigkeit von Kapitallebensversicherungen
    by Niemann, Rainer & Kiesewetter, Dirk

  • 2002 Agro-based Industry of Tharparkar and Barrage Area of Sindh: Solutions and Suggested Policy
    by Herani, Gobind M.

  • 2002 Income Tax Revenue Elasticities with Endogenous Labour Supply
    by John Creedy & Norman Gemmell

  • 2002 Learning-By-Doing Vs. On-the-Job Training: Using Variation Induced by the EITC to Distinguish Between Models of Skill Formation
    by James Heckman & Lance Lochner & Ricardo Cossa

  • 2002 Exchange Traded Funds: A New Investment Option for Taxable Investors
    by James M. Poterba & John B. Shoven

  • 2002 Besteuerung des Nichts — Steuerarbitrage und das schwindende Aufkommen bei Kapitaleinkommensteuern
    by Dirk Schindler

  • 2002 Tax incentives for private life annuities and the social security reform: Effects on consumption and on adverse selection
    by Susanne Pech

  • 2002 Household Labor Supply Effects of Low-Wage Subsidies in Germany
    by Bonin, Holger & Kempe, Wolfram & Schneider, Hilmar

  • 2002 Household Labor Supply Effects of Low-Wage Subsidies in Germany
    by Bonin, Holger & Kempe, Wolfram & Schneider, Hilmar

  • 2002 Kombilohn oder Workfare? Zur Wirksamkeit zweier arbeitsmarktpolitischer Strategien
    by Bonin, Holger & Kempe, Wolfram & Schneider, Hilmar

  • 2002 Kombilohn oder Workfare? Zur Wirksamkeit zweier arbeitsmarktpolitischer Strategien (Wage Subsidies vs. Workfare: On the Effectiveness of Alternative Strategies to Promote Low-Skilled Employment in Germany)
    by Bonin, Holger & Kempe, Wolfram & Schneider, Hilmar

  • 2002 The impact on incentives of five years of social security reform in the UK
    by Mike Brewer & Tom Clark

  • 2002 Five years of social security reforms in the UK
    by Mike Brewer & Tom Clark & Matthew Wakefield

  • 2002 Optimal Utilitarian Taxation and Horizontal Equity
    by Jordahl, Henrik & Micheletto, Luca

  • 2002 Tax Policy Changes and Ex-dividend Behavior: The Case of Sweden
    by Daunfeldt, Sven-Olov

  • 2002 Optimal Utilitarian Taxation and Horizontal Equity
    by Jordahl, Henrik & Micheletto, Luca

  • 2002 Taxable Income Responses to Tax Changes - A Panel Analysis of the 1990/91 Swedish Reform
    by Selén, Jan

  • 2002 Labor Supply and Participation Effects of the Earned Income Tax Credit: Evidence form the National Survey of America's Families and Wisconsin's Supplemental Benefit for Families with Three Children
    by Maria Cancian & Arik Levinson

  • 2002 Evaluating tax and benefit reforms in 1996-2001
    by Veli Laine

  • 2002 Start-ups, Venture Capitalists and the Capital Gains Tax
    by Keuschnigg, Christian & Nielsen, Soren Bo

  • 2002 An investigation of education finance reform; graduate taxes and income contingent loans in the Netherlands
    by Bas Jacobs

  • 2002 On the Optimal Progressivity of the Income Tax Code
    by Juan Carlos Conesa & Dirk Krueger

  • 2002 Measuring The Impact Of Taxation On Investment And Financing Decisions
    by Ulrich Schreiber & Christoph Spengel & Lothar Lammersen

  • 2002 Hypotéza permanentního dùchodu a kupónová privatizace v ÈR
    by Jan Hanousek & Zdenìk Tùma

  • 2002 Pøerozdìlování pøíjmù danìmi a dávkami v ÈR: jeho promìny a reflexe po r. 1989 (plné znìní)
    by Jiøí Veèerník

  • 2002 Tratamiento fiscal del artista
    by José Antonio Abascal

  • 2002 Tax-preferred savings accounts and marginal tax rates: evidence on RRSP participation
    by Kevin Milligan

  • 2002 What makes personal income taxes progressive? The case of Belgium
    by André Decoster & Isabelle Standaert & Christian Valenduc & Guy Van Camp

  • 2002/2003 Neutral Taxation of Pension in a Comprehensive Income Tax
    by Dirk Kiesewetter & Rainer Niemann

  • 2002/2003 Does the Tax System Encourage too Much Education?
    by Annette Alstadsæter

  • 2001 Economic Effects of Taxing Closed Corporations under a Dual Income Tax
    by Lindhe, T. & Sodersten, J. & Oberg, A.

  • 2001 Taxation When Consumers Value Freedom
    by Glazer, A. & Cowen, T.

  • 2001 Overtime Work, Dual Job Holding and Taxation
    by Frederiksen, A. & Graversen, E.K. & Smith, N.

  • 2001 Generational Accounting versus Computable General Equilibrium
    by Volker Börstinghaus & Georg Hirte

  • 2001 Capital Income Taxation of Asymmetric Countries
    by Koop, Michael J.

  • 2001 Valuation of the Debt-Tax Shield
    by Deen Kemsley & Doron Nissim

  • 2001 Dividend Tax Capitalization: Further Thoughts, Comments, and Response to Michelle Hanlon, James Myers, and Terry Shevlin
    by Deen Kemsley

  • 2001 How to Finance Unemployment Benefits in an Economy with Search Generated Equilibrium Unemployment
    by Pia Weiss

  • 2001 The effect of payroll taxes in the monopoly union model : four lemmas and a corollary
    by Kevin Denny

  • 2001 Should the death tax die? And should it leave an inheritance?
    by Cassone, Alberto & Marchese, Carla

  • 2001 Los principales elementos del nuevo IRPF: una valoración a partir de ESPASIM
    by Horacio Levy & Magda Mercader Prats

  • 2001 Annex to Company Taxation in the Internal Market
    by European Commission

  • 2001 Company Taxation in the Internal Market
    by European Commission

  • 2001 Optimal Combinations of Income Tax and Subsidies for Education
    by Geir Haakon Bjertnæs

  • 2001 Equality of Opportunity versus Equality of Outcome in Analysing Optimal Income Taxation Empirical Evidence based on Italian Data
    by Rolf Aaberge & Ugo Colombino & John E. Roemer

  • 2001 How fine targeted is ALMP to the youth long term unemployed in Italy?
    by Floro Ernesto Caroleo & Francesco Pastore

  • 2001 Diagnostic and Proposal for the Reform of the Personal Income Tax System in the TRNC
    by Glenn Jenkins

  • 2001 Generalized Cash Flow Taxation
    by Alan J. Auerbach & David F. Bradford

  • 2001 A Further Inquiry into Determinants of Aggregate Income Tax Evasion
    by Cebula, Richard & McGrath, Richard

  • 2001 Migration and the Tiebout-Tullock Hypothesis Revisited
    by Cebula, Richard

  • 2001 The Impact of Separate Taxation on the Intra-Household Allocation of Assets: Evidence from the UK
    by Melvin Stephens Jr. & Jennifer Ward-Batts

  • 2001 Taxation and Portfolio Structure: Issues and Implications
    by James M. Poterba

  • 2001 Generalized Cash Flow Taxation
    by Alan A. Auerbach & David F. Bradford

  • 2001 The Revenue Responsiveness of Income and Consumption Taxes in the UK
    by Creedy, J. & Gemmell, N.

  • 2001 Tax-Preferred Savings Accounts and Marginal Tax Rates: Evidence on RRSP Participation
    by Kevin Milligan

  • 2001 Capital Income Taxation of Asymmetric Countries
    by Michael J. Koop

  • 2001 Overtime Work, Dual Job Holding and Taxation
    by Frederiksen, Anders & Graversen, Ebbe Krogh & Smith, Nina

  • 2001 Overtime Work, Dual Job Holding and Taxation
    by Frederiksen, Anders & Graversen, Ebbe K. & Smith, Nina

  • 2001 Economic Effects of Taxing Closed Corporations under a Dual Income Tax
    by Lindhe, Tobias & Södersten, Jan & Öberg, Ann

  • 2001 Intra-household Tax Avoidance: An Application to Swedish Household Data
    by Aronsson, Thomas & Daunfeldt, Sven-Olov & Wikström, Magnus

  • 2001 The Distributional Component of the Price of the Tax Avoidance Service
    by Damjanovic, Tatiana

  • 2001 Overtime work, dual job holding and taxation
    by Frederiksen, Anders & Graversen, Ebbe Krogh & Smith, Nina

  • 2001 Pension Reform in Russia: A General Equilibrium Approach
    by Kuznetsov Artem & Ordin Oleg

  • 2001 Fiscal Policy with Heterogeneous Agents and Incomplete Markets
    by Heathcote, Jonathan

  • 2001 Elementos para el debate sobre una nueva reforma pensional en Colombia
    by Juan Carlos ECHEVERRY GARZON & Andrés ESCOBAR ARANGO & César MERCHAN HERNANDEZ & Gabriel PIRAQUIVE GALEANO

  • 2001 Tax Systems in the World - An Empirical Investigation into the Importance of Tax Bases, Collection Costs, and Political Regime
    by Lawrence W. Kenny & Stanley L. Winer

  • 2001 Evaluating the dynamics of fiscal policy in Spain: patterns of interdependence and consistency of public expenditure and revenues
    by Francisco de Castro & José M. González-Páramo & Pablo Hernández de Cos

  • 2001 Impact of income-detection technology and other factors on aggregate income tax evasion:the case of the United States
    by Richard J. Cebula

  • 2001 Impact of income-detection technology and other factors on aggregate income tax evasion:the case of the United States
    by Richard J. Cebula

  • 2001 Indirect tax reform and the role of exemptions
    by John Creedy

  • 2001 Redistributive effects of the shift from personal income taxes to indirect taxes: Belgium 1988-93
    by Andrá Decoster & Guy Van Camp

  • 2001 Improving Efficiency and Equity of Child-Related Federal Tax Policies
    by Robert Cherry

  • 2001 Conditional Cash Transfers and Their Impact on Child Work and Schooling: Evidence from the PROGRESA Program in Mexico
    by Emmanuel Skoufias & Susan Wendy Parker

  • 2001 Modeling Wages and Hours of Work
    by Elina Pylkkänen

  • 2001 Policy Watch: Death Watch for the Estate Tax?
    by William G. Gale & Joel B. Slemrod

  • 2001 The Political Geography of Tax H(e)avens and Tax Hells
    by Nico A. Hansen & Anke S. Kessler

  • 2001 Simulating Fundamental Tax Reform in the United States
    by David Altig

  • 2001 Household Debt and the Tax Reform Act of 1986
    by Dean M. Maki

  • 2000 Labor Taxation in Search Equilibrium with Home Production
    by Holmlund, B.

  • 2000 Does the Tax System Encourage Too Much Education?
    by Alstadsaeter, A.

  • 2000 Unemployment Insurance, Wage Differentials and Unemployment
    by Michael Braeuninger

  • 2000 Optimal Capital Income Taxation and Redistribution
    by Ulrike Vogelgesang

  • 2000 Tax Deductibility of Commuting Expenses and Leisures: On the Tax Treatment of Time-Saving Expenditure
    by Matthias Wrede

  • 2000 Rentenbesteuerung - ein Weg aus der Finanzkrise?
    by Rolf Peffekoven & Rolf Kroker & Winfried Fuest & Wolfgang Wiegard

  • 2000 Evaluierung des Steuerreformvorschlags der CDU/CSU vor dem Hintergrund der Erfahrungen mit fundamentalen Steuerreformen im Ausland
    by Willi Leibfritz & Erich Langmantel & Wolfgang Meister & Barbara Schaden & Ulrich Scholten & Martin Werding

  • 2000 Steuerreform - was fehlt noch?
    by Helmut Remsperger & Heinrich Traublinger & Franz Wagner

  • 2000 Ein Modell zur Simulation des Lohnsteueraufkommens in Deutschland
    by Boss, Alfred & Elendner, Thomas

  • 2000 Steuer- und Ausgabenpolitik in Deutschland
    by Boss, Alfred

  • 2000 The Earned Income Tax Credit and the Labor Supply of Married Couples
    by Nada Eissa & Hilary Williamson Hoynes

  • 2000 Distinguishing Transitory and Permanent Price Elasticities of Charitable Giving with Pre-Announced Changes in Tax Law
    by Jon Bakija

  • 2000 The Effect of Taxes on Portfolio Choice: Evidence from Panel Data Spanning the Tax Reform Act of 1986
    by Jon Bakija

  • 2000 Taxation trends in the European Union: 2000 edition
    by European Commission

  • 2000 Estimation of Tax Revenue and Tax Capacity
    by CHUN-YAN KUO

  • 2000 Tax Revenue Estimation in Ghana
    by ROSHAN BAJRACHAVA & CHUN-YAN KUO

  • 2000 Tax Analysis and Revenue Forecasting
    by Glenn Jenkins & CHUN-YAN KUO & GANGADHAR SHUKLA

  • 2000 An Empirical Note on Tax Auditing and the Size of the Underground Economy in the United States, 1962-1980
    by Cebula, Richard & Saltz, Ira

  • 2000 Knowledge, Capabilities and Human Capital Formation in Economic Growth
    by Paul A David (with the assistance of John Gabriel Goddard Lopez)

  • 2000 The Middle Class Parent Penalty: Child Benefits in the U.S. Tax Code
    by David T. Ellwood & Jeffrey B. Liebman

  • 2000 The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion
    by Jennifer L. Blouin & Jana Smith Raedy & Douglas A. Shackelford

  • 2000 Personal Income Taxes and the Growth of Small Firms
    by Robert Carroll & Douglas Holtz-Eakin & Mark Rider & Harvey S. Rosen

  • 2000 Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act
    by Jennifer L. Blouin & Jana Smith Raedy & Douglas A. Shackelford

  • 2000 The Distributional Burden of Taxing Estates and Unrealized Capital Gains at the Time of Death
    by James M. Poterba & Scott Weisbenner

  • 2000 Estate Taxes and Charitable Bequests by the Wealthy
    by David Joulfaian

  • 2000 Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements
    by Jennifer L. Blouin & Jana Smith Raedy & Douglas A. Shackelford

  • 2000 Taxes, High-Income Executives, and the Perils of Revenue Estimation in the New Economy
    by Austan Goolsbee

  • 2000 Do After-Tax Returns Affect Mutual Fund Inflows?
    by Daniel Bergstresser & James Poterba

  • 2000 Child Care and the Welfare to Work Transition
    by Robert J. Lemke & Ann Dryden Witte & Magaly Queralt & Robert Witt

  • 2000 Making Single Mothers Work: Recent Tax and Welfare Policy and its Effects
    by Bruce D. Meyer & Dan T. Rosenbaum

  • 2000 Carichi di famiglia nell'Imposta sui Redditi delle Persone Fisiche in Italia e in Europa: alcune proposte per l'Italia
    by Giacomo Boesso & Achille Vernizzi

  • 2000 How Do Contribution Limits Affect Contributions to Tax-Preferred Savings Accounts?
    by Kevin Milligan

  • 2000 The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1988 Tax Flattening in Canada
    by 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
    by Mary-Anne Sillamaa & Michael R. Veall

  • 2000 Comparing in-work benefits and financial work incentives for low-income families in the US and the UK
    by Mike Brewer

  • 2000 Arbeitsangebotseffekte des Steuerentlastungsgesetzes 1999/2000/2001
    by Gerhard Wagenhals

  • 2000 Labor Taxation in Search Equililbrium with Home Production
    by Holmlund, Bertil

  • 2000 Incitamentet til pensionsopsparing set i lyset af de nye regler for beskatning af pensionsafkast
    by Guldager, Peter

  • 2000 Tax Policy, Venture Capital and Entrepreneurship
    by Keuschnigg, Christian & Nielsen, Soren Bo

  • 2000 Das einkommensteuerliche Ehegattensplitting
    by Homburg, Stefan

  • 2000 Assessing the impact of taxes on female labor supply using a finite mixture approach
    by Jörgen Hansen & Peter Ericson

  • 2000 Taxation and the household saving rate: evidence from OECD countries
    by Vito Tanzi & Howell H. Zee

  • 2000 Taxation and the household saving rate: evidence from OECD countries
    by Vito Tanzi & Howell H. Zee

  • 2000 A note on the tax treatment of private pensions and Individual Savings Accounts
    by Carl Emmerson & Sarah Tanner

  • 2000 Teaching Note: Let's Stop Professing That the Legal Incidence of the Social Security Tax Is Irrelevant
    by James E. McClure & T. Norman Van Cott

  • 2000 Las cooperativas de crédito como entidades colaboradoras de la Administración tributaria
    by Cristóbal José Borrero Moro

  • 2000 Capital-Gains Realizations of the Rich and Sophisticated
    by Jonathan M. Siegel & Alan J. Auerbach

  • 2000 Taxes, High-Income Executives, and the Perils of Revenue Estimation in the New Economy
    by Austan Goolsbee

  • 2000 The Income and Tax Share of Very High-Income Households, 1960-1995
    by James M. Poterba & Daniel R. Feenberg

  • 1999 Marginal Income Tax Rates: Nonparametric Approach
    by Akhand, H.A. & Liu, H.

  • 1999 Marginal Excess Burdens of Taxes on Capital and on Labour Income in a Small Open Economy
    by Benge, M.

  • 1999 Charitable Giving and Income Taxation in a Life-Cycle Model: An Analysis of Panel Data
    by Auten, Gerald & Sieg, Holger & Clotfelter, Charles

  • 1999 Income-Tax Protection, Trade and Unemployment
    by Sinclair, P.J.N.

  • 1999 Steuerpolitik auf dem Irrweg: zur geplanten Reform der Unternehmensbesteuerung
    by Boss, Alfred

  • 1999 Zur Belastung der Arbeits- und Kapitaleinkommen in Deutschland
    by Boss, Alfred

  • 1999 Mobility and reliefs for traveling expenses to work
    by Wrede, Matthias

  • 1999 A note on reliefs for traveling expenses to work
    by Wrede, Matthias

  • 1999 Optimal Capital Income Taxation and Redistribution
    by Ulrike Vogelgesang & Ulrike Ludden

  • 1999 Pour la politique familiale
    by Réjane Hugounenq & Henri Sterdyniak

  • 1999 The tax treatment of funded pensions
    by Whitehouse, Edward

  • 1999 Some Issues Related to the Equity-Efficiency Trade-Off in the Swedish Tax and Transfer System
    by Henning Strand

  • 1999 Intertemporal Tax Discontinuities
    by Douglas A. Shackelford & Robert E. Verrecchia

  • 1999 Taxation and Household Portfolio Composition: U.S. Evidence from the 1980s and 1990s
    by James M. Poterba & Andrew Samwick

  • 1999 Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers
    by Bruce D. Meyer & Dan T. Rosenbaum

  • 1999 Taxing Retirement Income: Nonqualified Annuities and Distributions from Qualified Accounts
    by Jeffrey R. Brown & Olivia S. Mitchell & James M. Poterba & Mark J. Warshawsky

  • 1999 Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction
    by Mark H. Lang & Douglas A. Shackelford

  • 1999 Alcuni effetti della riforma della legislazione fiscale Italiana nei confronti delle famiglie con reddito da lavoro dipendente
    by Achille Vernizzi & Alessandra Saba

  • 1999 Did Tax Flattening Affect RRSP Contributions?
    by Michael R. Veall

  • 1999 Did Tax Flattening Affect RRSP Contributions?
    by Michael R. Veall

  • 1999 Estate Taxes, Life Insurance, and Small Business
    by Douglas Holtz-Eakin & John Phillips & Harvey Rosen

  • 1999 Steuerpolitik auf dem Irrweg ; Zur geplanten Reform der Unternehmensbesteuerung
    by Alfred Boss

  • 1999 Zur Belastung der Arbeits- und Kapitaleinkommen in Deutschland
    by Alfred Boss

  • 1999 Value-added Tax versus Social Security Contributions
    by Goerke, Laszlo

  • 1999 Value-added Tax versus Social Security Contributions
    by Goerke, Laszlo

  • 1999 Tax Avoidance, Redistribution and Voting
    by Roine, Jesper

  • 1999 Taxation of Small Firms under Uncertainty - A Real Option View of Firm Creation
    by Forsfält, Tomas

  • 1999 Progressive taxes and the labour market : is the trade-off between equality and efficiency inevitable?
    by Roed,K. & Strom,S.

  • 1999 Earned Income Tax Credit in a Disaggregated Labor Market with Minimum Wage Contracts
    by Lars Haagen Pedersen & Peter Stephensen

  • 1999 Fiscal rules of income transformation
    by Isabel H. Correia

  • 1999 Endogenous Bequest Motive and Capital Accumulation: The Implications of Tax Policy
    by Young Deak Yoon

  • 1999 Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU
    by Andreas Haufler

  • 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
    by Jiøí Veèerník

  • 1999 Policy Watch: The Marriage Penalty
    by James Alm & Stacy Dickert-Conlin & Leslie A. Whittington

  • 1998 Policy Analysis of Estate Tax Exemption Reform Related to Conservation of Timber Resources in USA
    by Akira Kajiwara

  • 1998 Tax Arbitrage and Labour Supply
    by Agell, J. & Persson, M.

  • 1998 Worker's Wages and Payments to Union Officials: A Principal-Agent Model of Trade Unions and Workers
    by Denny, K.J.

  • 1998 Labour Supply, Overtime Work and Taxation in Denmark
    by Graversen, E.K. & Smith, N.

  • 1998 What Is Wrong with the Flat Tax?
    by Sinclair, P.J.N. & Renstrom, T.

  • 1998 Bismarck versus Beveridge: Flat- and earnings-related unemployment insurance in an efficiency wage framework
    by Goerke, Laszlo

  • 1998 Das Einkommensteuer- und Transfersystem der Bundesrepublik Deutschland: ein Update
    by Gern, Klaus-Jürgen

  • 1998 Expanding the welfare system: a proposal for reform
    by Orszag, Jonathan Michael & Snower, Dennis J.

  • 1998 Las deducciones en el IRPF por gasto sanitario privado: situación actual y posibilidades de reforma
    by Esther Martínez

  • 1998 Las deducciones en el IRPF por gasto sanitario privado: situación actual y posibilidades de reforma
    by Esther Martínez

  • 1998 Taxation trends in the European Union: 1998 edition
    by European Commission

  • 1998 Decomposing Revenue Effects of Tax Evasion, Base Broadening and Tax Rate Reduction
    by Ira N. Gang & Arindam Das-Gupta

  • 1998 Wer bezahlt die Steuern? Steuerbelastung und Einkommenssituation von Freien und anderen Berufen
    by Merz, Joachim & Quiel, Thorsten & Venkatarama, Kshama

  • 1998 A note on nonlinear taxation in an overlapping generations model
    by Brett, Craig

  • 1998 The Earned Income Tax Credit and the Labor Supply of Married Couples
    by Nada Eissa & Hilary Williamson Hoynes

  • 1998 Estate and Gift Taxes and Incentives for Inter Vivos Giving in the United States
    by James Poterba

  • 1998 Taxes and Income Distribution in Chile: Some Unpleasant Redistributive Arithmetic
    by Eduardo M.R.A. Engel & Alexander Galetovic & Claudio E. Raddatz

  • 1998 Capital Gains Tax Rules, Tax Loss Trading and Turn-of-the-Year Returns
    by James M. Poterba & Scott J. Weisbenner

  • 1998 Did Steve Forbes Scare the Municipal Bond Market?
    by Joel Slemrod & Timothy Greimel

  • 1998 Capital Gains Taxation and Tax Avoidance: New Evidence from Panel Data
    by Alan J. Auerbach & Leonard E. Burman & Jonathan Siegel

  • 1998 Das Einkommensteuer- und Transfersystem der Bundesrepublik Deutschland: ein Update
    by Gern, Klaus-Jürgen

  • 1998 Tax Arbitrage and Labor Supply
    by Agell, Jonas & Persson, Mats

  • 1998 Wage Formation and Minimum Wage Contracts: Theory and Evidence from Danish Panel Data
    by Lars Haagen Pedersen & Nina Smith & Peter Stephensen

  • 1998 A Gini Decomposition Analysis of Inequality in the Czech and Slovak Republics during the Transition
    by Garner, Thesia I & Terrell, Katherine

  • 1998 Economic Policy and Reforms in Contemporary Italy
    by Padoa Schioppa, Fiorella Kostoris

  • 1998 Tízéves az adóreform
    by Gergely, István

  • 1997 Measuring Welfare Changes and the Excess Burden of Taxation
    by Creedy, J.

  • 1997 Evaluating Income Tax Changes and the Choice of Income Measures
    by Creedy, J.

  • 1997 The Distributional Effects of Indirect Tax Reform and Inflation in New Zealand
    by Creedy, J

  • 1997 Income Taxation and the Accounting Period : A Simulation Analysis
    by Creedy, J

  • 1997 The Effect of RRSPs on Savings in Canada
    by John Burbidge & Deborah Fretz & Michael R. Veall

  • 1997 Gebäudeversicherung in Frankreich : Ein Vergleich mit der Schweiz
    by Thomas VON UNGERN-STERNBERG

  • 1997 L'assurance immobiliere en France : une comparaison avec la Suisse
    by Thomas VON UNGERN-STERNBERG

  • 1997 Tax Arbitrage and Labor Supply
    by Agell, Jonas & Persson, Mats

  • 1997 Tax Arbitarge and Labor Supply
    by Agell, J. & Presson, M.

  • 1997 Nonparametric Estimation of Labor Supply Functions Generated by Piece Wise Linear Budget Constraints
    by Blomquist, S. & Newey, W.

  • 1997 Corrective Taxation of a Consumption Externality in the Presence of an Optimal Non-Linear Income Tax
    by Josefsson, A.

  • 1997 The Political Economy of Targeting : The Case of Majority Targeting
    by De Donder, P & Hindriks, J

  • 1997 Low Income Traps for Working Families
    by Ingles, D

  • 1997 Taxes in an open shop trade union model
    by Goerke, Laszlo

  • 1997 Taxes in an efficiency wage economy
    by Goerke, Laszlo

  • 1997 A study of the VAT regime and competition in the field of passenger transport
    by KPMG (Commissioned by European Commission - DG TAXUD)

  • 1997 Distributional effects of a flat tax: An empirical analysis for the Netherlands
    by Caminada, Koen & Goudswaard, Kees

  • 1997 The Estate Tax and After-Tax Investment Returns
    by James Poterba

  • 1997 What Happens When You Tax the Rich? Evidence from Executive Compensation
    by Austan Goolsbee

  • 1997 Apocalypse Now? Fundamental Tax Reform and Residential Housing Values
    by Donald Bruce & Douglas Holtz-Eakin

  • 1997 Nonparametric Estimation of Labor Supply Functions Generated by Piece Wise Linear Budget Constraints
    by Blomquist, Sören & Newey, Whitney

  • 1997 Income Redistribution within the Life Cycle versus between Individuals: Empirical Evidence Using Swedish Panel Data
    by Björklund, Anders & Palme, Mårten

  • 1997 Labour Supply, Unemployment and Income Taxation: An Empirical Application for Finnish Females
    by Mika Kuismanen

  • 1997 Expanding the Welfare System: A Proposal for Reform
    by Orszag, Mike & Snower, Dennis J.

  • 1997 Redistribution with unobservable bequests: a case for taxing capital income
    by BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre

  • 1997 Soll die klassische Einkommensteuer wiederbelebt werden?
    by Homburg, Stefan

  • 1997 The possibility of a British earned income tax credit
    by Robert Walker & Michael Wiseman

  • 1997 Simplifying the formal structure of UK income tax
    by Julian McCrae

  • 1997 Horizontal equity and the taxation of employed and self-employed workers
    by Judith Freedman & Emma Chamberlain

  • 1997 Tendencias de la fiscalidad local en España
    by Javier Suárez Pandiello

  • 1997 La fiscalidad autonómica
    by Carlos Monasterio

  • 1997 La concertación de impuestos tras la revisión del concierto económico entre el estado y la comunidad autónoma del País Vasco
    by Ignacio Zubiri

  • 1997 Un análisis de los diez años de funcionamiento del IVA en España
    by Mercedes Vallejo

  • 1997 La distribución de la carga del IRPF en la CAPV
    by Arantza Olalde

  • 1997 El IRPF en la encrucijada: entre la convergencia europea y la cesión a las comunidades autónomas
    by José Manuel González Páramo

  • 1997 El futuro de los sistemas tributarios europeos
    by Emilio Albi

  • 1997 Imposición óptima: un panorama introductorio
    by Salvador López

  • 1997 Effective Marginal Tax Rates in Australia
    by Campbell, H. F. & Bond, K. A.

  • 1996 Progressivity Effects of Structural Income Tax Reforms
    by Michael Keen & Harry Papapanagos & Anthony Shorrocks

  • 1996 The Distributional Superiority of Tax Credits
    by Sophia Delipalla & Harry Papapanagos

  • 1996 On the Progressivity of the Child Care Tax Credit: Snapshot versus Time-Exposure Incidence
    by Rosanne Altshuler & Amy Ellen Schwartz

  • 1996 Progressive Taxation, Wage Bargaining, and Endogenous Working Time
    by Claus Thustrup Hansen

  • 1996 Do Progressive Taxes Reduce Wage Pressure?
    by Wulfsberg, F.

  • 1996 Effective federal Individual Income tax Functions: A Further Exploration
    by Akhand, H.A.

  • 1996 On Income Tax Functions: An Application of Robust, Regression-Based Diagnostics to Models of Conditional Means
    by Akhand, H.A.

  • 1996 The Impact of Personal Income Taxation on the Labor Supply of Part-Time and Full-Time Workers
    by Baffoe-Bonnie, J

  • 1996 Taxing Internationally Mobile Individuals - A Case of Countervailing Incentives
    by Osmundsen, P.

  • 1996 Measuring Labour Supply Responses to Tax Changes by Use of Exogenous Tax Raforms
    by Gravensen, E.K.

  • 1996 Public Goods, Taxation and the Inequality of Utilities; The Case of Identical and Quasi-Linear Preferences
    by Garderes, P. & Moyes, P.

  • 1996 Tax Compliance
    by Andreoni, J. & Erard, B. & Feinstein, J.

  • 1996 Tax Compliance
    by Andreoni, J. & Erard, B. & Feinstein, J.

  • 1996 Value Added-Tax: a study of methods of Taxing Financial and Insurance Services
    by Ernst & Young (Commissioned by European Commission - DG TAXUD)

  • 1996 Study on the application of Value Added Tax to the property sector
    by Arthur Andersen (Commissioned by European Commission - DG TAXUD)

  • 1996 Who pays the taxes?
    by de Kam, C. A. & de Haan, J. & Giles, C. & Manresa, A. & Berenguer, E. & Calonge, S.

  • 1996 The distribution of effective tax burdens in four EU countries
    by de Kam, C. A. & de Haan, J. & Giles, C. & Manresa, A. & Berenguer, E. & Calonge, S. & Merz, J. & Venkatarama, K.

  • 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
    by Cebula, Richard

  • 1996 Fixing Capital Gains: Symmetry, Consistency and Correctness in the Taxation of Financial Instruments
    by David F. Bradford

  • 1996 The distribution of effective tax burdens in four EU countries
    by C. A. de Kam & J. de Haan & C. Giles & A. Manresa & E. Berenguer & J. Merz & K. Venkatarama

  • 1996 Who pays the taxes?
    by C. A. de Kam & J. de Haan & C. Giles & A. Manresa & E. Berenguer & S. Calonge & J. Merz

  • 1996 Efficient Income Redistribution in a Growing Economy
    by Gerhard Sorger

  • 1996 Jövedelemszerkezet és adóteher-megoszlás. Az 1994-es személyi jövedelemadó-bevallások vizsgálata
    by Ábrahám, Árpád & Tóth, István János

  • 1996 A pénzbeli jóléti támogatások ösztönzési hatásai
    by Semjén, András

  • 1996 The Distributional Impact of Domestic Fuel Taxation
    by Cornwell, Antonia & Creedy, John

  • 1995 On Determinants of Swedish Recreational Domestic and Outbound Travel,1989-1993
    by Hultkrantz,L.

  • 1995 Should Income Splitting Replace Australia's Personal Income Tax?
    by Jones, G. & Savage, E.

  • 1995 How Has Tax and Social security Policy Changed Since 1978? A Distributional Analysis
    by Redmond, G. & Sutherland, H.

  • 1995 The Distributional Impact of the Norwegian Tax Reform Measured by Disproportionality
    by Thor Olav Thoresen

  • 1995 The Effect of a Consumption Tax on the Rate of Interest
    by Martin Feldstein

  • 1995 The Effect of Increased Tax Rates on Taxable Income and Economic Efficiency: A Preliminary Analysis of the 1993 Tax Rate Increases
    by Martin Feldstein & Daniel Feenberg

  • 1995 Consumption Taxes: Some Fundamental Transition Issues
    by David F. Bradford

  • 1995 Tax Shelters and Passive Losses After the Tax Reform Act of 1986
    by Andrew A. Samwick

  • 1995 The Taxation of Two Earner Families
    by Martin Feldstein & Daniel Feenberg

  • 1995 Tax Subsidies to Employer-Provided Health Insurance
    by Jonathan Gruber & James Poterba

  • 1995 Taxation and Labor Supply of Married Women: The Tax Reform Act of 1986 as a Natural Experiment
    by Nada Eissa

  • 1995 Regional Cost-of-Living Adjustments in Tax-Transfer Schemes
    by Louis Kaplow

  • 1995 Taxes and Job Mobility in Sweden
    by Lundborg, Per

  • 1995 Tax and Benefit Reform in the Czech and Slovak Republics
    by Heady, Christopher & Smith, Stephen

  • 1995 Grundentlastung und Progressionsvorbehalt
    by Homburg, Stefan

  • 1995 Zur Neuregelung der steuerlichen Berücksichtigung eines häuslichen Arbeitszimmers
    by Homburg, Stefan

  • 1995 Zur Steuerfreiheit des Existenzminimums
    by Homburg, Stefan

  • 1994 A Decade of Tax and Benefit Reforms in Sweden - Effects on Labour Supply, Welfare and Inequality
    by Aronsson, Thomas & Palme, Mårten

  • 1994 Capitalisation Effects in the Market for Owner-occupied Housing--A Dynamical Approach
    by Asberg,P. & Asbrink,S.

  • 1994 Endogenous Growth with Public Factors and Heterogeneous Human Capital Producers
    by Thomas, Ziesemer

  • 1994 Recent Developments in the Marriage Tax
    by Daniel R. Feenberg & Harvey S. Rosen

  • 1994 Accuracy, Complexity, and the Income Tax
    by Louis Kaplow

  • 1993 Financing public goods: Voluntary contributions and income taxation
    by Nett,Lorenz & Peters,Wolfgang

  • 1993 Income taxation and voluntary provision of public goods -Some counterintuitive results-
    by Nett,Lorenz & Peters,Wolfgang

  • 1993 The uniqueness of the subscription equilibrium with en- dogeneous labour supply
    by Nett,Lorenz & Peters,Wolfgang

  • 1993 Market and Non-market Labor Supply and Recent German Tax Reform Impacts - Behavioral Response in a Combined Dynamic and Static Microsimulation Model
    by Merz, Joachim

  • 1993 Ontario NDP Tax Increases
    by Grady, Patrick

  • 1993 Did 401(k) Plans Replace Other Employer Provided Pensions?
    by Leslie E. Papke & Mitchell Petersen & James M. Poterba

  • 1993 Growth Effects of Flat-Rate Taxes
    by Nancy L. Stokey & Sergio Rebelo

  • 1993 Capital Gains Taxation and Realizations: Evidence from Interstate Comparisons
    by William T. Bogart & William M. Gentry

  • 1993 Market and Non-market Labor Supply and Recent German Tax Reform Impacts - Behavioral Response in a Combined Dynamic and Static Microsimulation Model
    by Joachim Merz

  • 1993 Cash-Flow Tax
    by Parthasarathi Shome & Christian Schutte

  • 1993 Aproximación al fraude en el impuesto sobre la renta de las personas físicas
    by Francisco Javier Sasigain

  • 1993 Corporate Tax Integration: A View from the Treasury Department
    by R. Glenn Hubbard

  • 1992 Analysing Progressivity of Personal Income Taxes: A Case Study of India
    by Pawan K. Aggarwal

  • 1992 Towards a Theory of the Direct-Indirect Tax Mix
    by Robin Boadway & Maurice Marchand & Pierre Pestieau

  • 1992 The Burden of Federal Tax Increases Under the Conservatives
    by Grady, Patrick

  • 1992 Towards a theory of the direct-indirect tax mix
    by BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre

  • 1992 Theory and Policy: A Comment on Dixit and on Current Tax Theory
    by Vito Tanzi

  • 1992 Equity Effects of the Tax Reform Act of 1986
    by Jane G. Gravelle

  • 1991 Income Tax Reform For Zambia: Administration And Policy
    by Glenn Jenkins & JAMES OWENS & IAN ROXAN

  • 1991 Policy Watch: Cutting Capital Gains Taxes
    by Gerald E. Auten & Joseph J. Cordes

  • 1990 Black Immigrants to the United States: A Comparison with Native Blacks and Other Immigrants
    by Kristin Butcher

  • 1990 The Distributional Impact of the Federal Tax and Transfer Changes Introduced Since 1984
    by Grady, Patrick

  • 1990 The Earned Income Tax Credit
    by Saul D. Hoffman & Laurence S. Seidman

  • 1989 Capital Income Taxation in a Growing Open Economy
    by Søren Bo Nielsen & Peter Birch Sørensen

  • 1989 La Reforma Tributaria de 1986 y la estrategia financiera de la empresas en Colombia. ¿Puede el endeudamiento, después de todo, ser conveniente?
    by Bernando Barona

  • 1988 Considerations for the Tax Mix
    by BOB HAMILTON & CHUN-YAN KUO & SATYA PODDAR

  • 1988 La tributación de las empresas y los ingresos de capital en Colombia
    by Guillermo Perry

  • 1985 Towards an Islamic Macro Model of Distribution: A Comparative Approach
    by Al-Jarhi, Mabid

  • 1985 Was Proposition 4 Really a Tax Reduction Mirage? A Correction and Reinterpretation of Earlier Findings
    by Cebula, Richard

  • 1984 Indexation and the Taxation of Business and Investment Income
    by Grady, Patrick

  • 1983 The Impacts of Wheat Price Policy change on Nutritional Status in Egypt
    by Soliman, Ibrahim & Shapouri, Shahla

  • 1980 Proposition 4, Tax Reduction Mirage: An Exploratory Note on Its Potential Spending and Tax Impacts
    by Cebula, Richard & Chevlin, Linda

  • 1976 A Note on Equal Proportional Sacrifice
    by Cebula, Richard

  • 1975 Local Government Policies and Migration: Reply and Extension
    by Cebula, Richard

  • 1975 Some Macroeconomic Effects of Tax Reform and Indexing
    by Grady, Patrick & Stephenson, Donald R.

  • 1973 Potential Theft as an Indirect Tax
    by Cebula, Richard & Gatons, Paul

  • 1973 Determinants of Migration to Central Cities: A Comment
    by Cebula, Richard & Curran, Christopher

  • 1973 Interstate Migration and the Tiebout Hypothesis: An Analysis According to Race, Sex, and Age
    by Cebula, Richard

  • Dynamic Nonlinear Income Taxation with Quasi-Hyperbolic Discounting and No Commitment
    by Jang-Ting Guo & Alan Krause

  • Horizontal Equity and Progession when Equivalence Scales are not Constant
    by Udo Ebert & Peter J Lambert

  • Taxes, stock ownership, and payout policy: Evidence from a 2011 tax reform in Japan
    by Kazuki Onji & Masanori Orihara

  • 2014-2015 tax changes in EU Member States vs the Commission’s tax policy recommendations
    by Luigi Bernardi

  • Internet and taxation in the European Union: A primer
    by Luigi Bernardi

  • Vivienda, Reforma Impositiva Y Coste En Bienestar
    by Miguel Angel López García

  • Job One is Jobs: Job One is Jobs: Workers Need Better Policy Support and Stronger Skills
    by Alex Laurin

  • Job Rents in a Stylized Labor Market
    by Schlicht, Ekkehart

  • The Distributional Impacts of Meal Vouchers in the Czech Republic
    by Petr Janský & Lenka Röhryová

  • This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.