My JEL codes
Follow this JEL code
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
2025
- Berenice Anne Neumann & Niklas Scheuer, 2024. "The Impact of Bequest Taxation on Wealth Inequality - Theory and Evidence," Research Papers in Economics 2024-05, University of Trier, Department of Economics.
2024
- Guimarães, Luis & Lourenço, Diogo, 2024. "The Imperfections of Conditional Programs and the Case for Universal Basic Income," MPRA Paper 119964, University Library of Munich, Germany.
- Nwaobi, Godwin, 2024. "Gig Sector in the African Economy: Frameworks, Challenges and Prospects," MPRA Paper 120532, University Library of Munich, Germany.
- d'Andria, Diego, 2024. "Tax progressivity and R&D employment," MPRA Paper 120937, University Library of Munich, Germany.
- Ahmad, Khalil & Shahid, Muhammad & Bhatti, Muhammad Kashif & Ali, Amjad, 2024. "Global Perspectives on Fiscal Policy and Labor Income-Leisure Choices: Theoretical and Practical Insights," MPRA Paper 121283, University Library of Munich, Germany.
- Nakatani, Ryota, 2024. "Optimal Taxation in the Automated Era," MPRA Paper 121347, University Library of Munich, Germany.
- Piergallini, Alessandro, 2024. "Corporate Finance and Interest Rate Policy," MPRA Paper 122021, University Library of Munich, Germany.
- Hasan Ulas Altiok & Amin Sokhanvar & Glenn P. Jenkins, 2024. "The social security pension system of north Cyprus: analysis of deficits and inequities with proposals for sustainability and fairness," Development Discussion Papers 2024-01, JDI Executive Programs.
- Glenn P. Jenkins & Mikhail Miklyaev & Owotomiwa Christiana Olubamiro & Siamand Hesami, 2021.
"Cost-Benefit Analysis of Tax Administration Reforms in Finland,"
Development Discussion Papers
2021-11, JDI Executive Programs.
- Glenn P. Jenkins & Mikhail Miklyaev & Owotomiwa Christiana Olubamiro & Siamand Hesami, 2024. "Cost-Benefit Analysis of Tax Administration Reforms in Finland," Development Discussion Papers 2021-11, JDI Executive Programs.
- Ropponen, Olli, 2024. "Suomen listaamattomien yhtiöiden verojärjestelmän rakenne kohdallaan – Yksityiskohtia olisi aihetta pohtia," ETLA Brief 139, The Research Institute of the Finnish Economy.
- Amo Cifuentes, Rubén & Granell Pérez, Rafael & Fuenmayor Fernández, Amadeo, 2024.
"Impacto regional del nuevo Impuesto sobre Grandes Fortunas: un análisis mediante microsimulación,"
INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 58, pages 71-89.
- Amo Cifuentes, Rubén & Granell Pérez, Rafael & Fuenmayor Fernández, Amadeo, 2024. "Impacto regional del nuevo Impuesto sobre Grandes Fortunas: un análisis mediante microsimulación," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 58, pages 71-89.
- Amo Cifuentes, Rubén & Granell Pérez, Rafael & Fuenmayor Fernández, Amadeo, 2024.
"Impacto regional del nuevo Impuesto sobre Grandes Fortunas: un análisis mediante microsimulación,"
INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 58, pages 71-89.
- Amo Cifuentes, Rubén & Granell Pérez, Rafael & Fuenmayor Fernández, Amadeo, 2024. "Impacto regional del nuevo Impuesto sobre Grandes Fortunas: un análisis mediante microsimulación," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 58, pages 71-89.
- Olubunmi Veronica , OLOGUN & Sunday Rufus , OLORUNTOBA, 2024. "Tax Reform, Digitalization, And Tax Compliance Among Small And Medium Enterprises In Nigeria: A Case Study Of Ondo State," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 23(1), pages 13-35, March.
- Enrico Di Gregorio & Matteo Paradisi & Elia Sartori, 2024. "Audit Rule Disclosure and Tax Compliance," CSEF Working Papers 729, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
- Franz Ostrizek & Elia Sartori, 2024. "The Noise is in The Mind: Existence of Trading Equilibria with Transparent Prices," CSEF Working Papers 730, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
- Marie Briere & James Poterba & Ariane Szafarz, 2024. "Does Tax Deductibility Increase Retirement Saving? Lessons from a French Natural Experiment," Working Papers CEB 24-014, ULB -- Universite Libre de Bruxelles.
- Ágnes Szabó-Morvai & Anna Lovász, 2024. "Where can childcare expansion increase maternal labor supply? A comparison of quasi-experimental estimates from seven countries," Empirical Economics, Springer, vol. 66(6), pages 2823-2879, June.
- Ana Gamarra Rondinel & José Félix Sanz-Sanz & María Arrazola, 2024. "The individual Laffer curve: evidence from the Spanish income tax," Empirical Economics, Springer, vol. 67(6), pages 2719-2769, December.
- Tewa Papy Voto & Nicholas Ngepah, 2024. "Personal income tax, redistribution and income inequality in Sub-Saharan Africa," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 71(2), pages 205-223, June.
- Taro Ohno & Junpei Sakamaki & Daizo Kojima & Tomotsugu Imahori, 2024. "Factor decomposition of changes in the income tax base," The Japanese Economic Review, Springer, vol. 75(1), pages 1-28, January.
- Christopher Hoy & Russell Toth & Nurina Merdikawati, 2024. "A false divide? Providing information about inequality aligns preferences for redistribution between right- and left-wing voters," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 22(3), pages 669-707, September.
- Francesca Barigozzi & Helmuth Cremer & Emmanuel Thibault, 2024.
"The motherhood wage and income traps,"
Journal of Population Economics, Springer;European Society for Population Economics, vol. 37(4), pages 1-26, December.
- Francesca Barigozzi & Helmuth Cremer & Emmanuel Thibault, 2023. "The Motherhood Wage and Income Traps," CESifo Working Paper Series 10380, CESifo.
- Cremer, Helmuth & Barigozzi, Francesca & Thibault, Emmanuel, 2023. "The motherhood wage and income traps," TSE Working Papers 23-1426, Toulouse School of Economics (TSE).
- Barigozzi, Francesca & Cremer, Helmuth & Thibault, Emmanuel, 2023. "The Motherhood Wage and Income Traps," IZA Discussion Papers 16072, Institute of Labor Economics (IZA).
- Barigozzi, Francesca & Cremer, Helmuth & Thibault, Emmanuel, 2023. "The motherhood wage and income traps," CEPR Discussion Papers 18095, C.E.P.R. Discussion Papers.
- Jennifer L. Brown & G. Ryan Huston & Brian S. Wenzel, 2024. "The gift that keeps on giving: stock returns around CEO stock gifts to family members," Review of Accounting Studies, Springer, vol. 29(2), pages 1904-1947, June.
- Marcus Becker & Andreas Löffler, 2024. "Arbitrage and non-linear taxes," Review of Managerial Science, Springer, vol. 18(12), pages 3487-3514, December.
- Ådne Cappelen & Aurora G. Hattrem & Thor O. Thoresen, 2024. "Micro and macro evidence of the relationship between income mobility and taxation," Discussion Papers 1010, Statistics Norway, Research Department.
- Laurence Jacquet & Etienne Lehmann, 2024.
"A Comprehensive Analysis of Production Efficiency: A Tax Reform Perspective,"
CESifo Working Paper Series
11130, CESifo.
- Laurence Jacquet & Etienne Lehmann, 2024. "A Comprehensive Analysis of Production Efficiency: A Tax Reform Perspective," TEPP Working Paper 2024-04, TEPP.
- Jacquet, Laurence & Lehmann, Etienne, 2024. "A Comprehensive Analysis of Production Efficiency: A Tax Reform Perspective," CEPR Discussion Papers 19104, C.E.P.R. Discussion Papers.
- Laurence Jacquet & Etienne Lehmann, 2024. "A Comprehensive Analysis of Production Efficiency: A Tax Reform Perspective," Working Papers hal-04567995, HAL.
- Helen Miller & Thomas Pope & Kate Smith, 2024.
"Intertemporal Income Shifting and the Taxation of Business Owner-Managers,"
The Review of Economics and Statistics, MIT Press, vol. 106(1), pages 184-201, January.
- Helen Miller & Thomas Pope & Kate Smith, 2021. "Intertemporal income shifting and the taxation of business owner-managers," IFS Working Papers W21/49, Institute for Fiscal Studies.
- Miller, Helen & Pope, Thomas & Smith, Kate, 2024. "Intertemporal income shifting and the taxation of business owner-managers," LSE Research Online Documents on Economics 121654, London School of Economics and Political Science, LSE Library.
- James Alm, 2024. "Do We Have The Tools For Achieving Distributive Tax Justice?," Working Papers 2403, Tulane University, Department of Economics.
- Monti Maria Giovanna & Pellegrino Simone & Vernizzi Achille, 2024. "The Zenga Index Reveals More Than the Gini and the Bonferroni Indexes. An Analysis of Distributional Changes and Social Welfare Levels," Working papers 084, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino.
- Matthew Gudgeon & Simon Trenkle, 2024.
"The Speed of Earnings Responses to Taxation and the Role of Firm Labor Demand,"
Journal of Labor Economics, University of Chicago Press, vol. 42(3), pages 793-835.
- Gudgeon, Matthew & Trenkle, Simon, 2020. "The Speed of Earnings Responses to Taxation and the Role of Firm Labor Demand," IZA Discussion Papers 13931, Institute of Labor Economics (IZA).
- Matteo F. Ghilardi & Roy Zilberman, 2024.
"Macroeconomic Effects of Dividend Taxation with Investment Credit Limits,"
Journal of Political Economy Macroeconomics, University of Chicago Press, vol. 2(3), pages 409-448.
- Matteo Ghilardi & Roy Zilberman, 2022. "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," IMF Working Papers 2022/127, International Monetary Fund.
- Matteo Ghilardi & Roy Zilberman, 2023. "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Working Papers 387012802, Lancaster University Management School, Economics Department.
- Matteo F. Ghilardi & Roy Zilberman, 2022. "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Working Papers 359000594, Lancaster University Management School, Economics Department.
- Niels Johannesen & Daniel Reck & Max Risch & Joel Slemrod & John Guyton & Patrick Langetieg, 2024.
"The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households,"
Tax Policy and the Economy, University of Chicago Press, vol. 38(1), pages 61-99.
- Niels Johannesen & Daniel Reck & Max Risch & Joel Slemrod & John Guyton & Patrick Langetieg, 2023. "The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households," NBER Chapters, in: Tax Policy and the Economy, Volume 38, pages 61-99, National Bureau of Economic Research, Inc.
- Niels Johannesen & Daniel Reck & Max Risch & Joel Slemrod & John Guyton & Patrick Langetieg, 2023. "The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households," NBER Working Papers 31055, National Bureau of Economic Research, Inc.
- Yunmin Chen & Jang-Ting Guo, 2024. "Optimal Dynamic Income Taxation under Quasi-Hyperbolic Discounting and Idiosyncratic Productivity Shocks," Working Papers 202403, University of California at Riverside, Department of Economics.
- Caterina Colombo & Roberto Censolo, 2024. "Destinazione del cinque per mille e preferenze sociali," Working Papers 20240113, University of Ferrara, Department of Economics.
- Jirmann Julia, 2024. "Rückläufige Einnahmen aus der Erbschaft- und Schenkungsteuer," Wirtschaftsdienst, Sciendo, vol. 104(1), pages 42-46, January.
- Herrmann Judith & Teuber Martin & Calahorrano Lena, 2024. "Verteilungswirkungen und Fallstricke des Faktorverfahrens bei der Lohnsteuer," Wirtschaftsdienst, Sciendo, vol. 104(8), pages 549-554.
- Kristijan Fidanovski & Biljana Jovanovikj & Nóra Kungl & Hana Ross, 2024. "Analysis of the Fiscal and Health Impact of Increasing Tobacco Excise Taxes in Ukraine," wiiw Policy Notes 82, The Vienna Institute for International Economic Studies, wiiw.
- H. Xavier Jara & María Gabriela Palacio Ludeña, 2024.
"Rethinking social assistance amid the COVID‐19 pandemic: Guaranteeing the right to income security in Ecuador,"
Journal of International Development, John Wiley & Sons, Ltd., vol. 36(3), pages 1738-1764, April.
- Jara, H. Xavier & Palacio Ludeña, María Gabriela, 2024. "Rethinking social assistance amid the COVID-19 pandemic: guaranteeing the right to income security in Ecuador," LSE Research Online Documents on Economics 121120, London School of Economics and Political Science, LSE Library.
- Marè, M.; & Porcelli, F.; & Vidoli, F.;, 2024. "Does private supply drive personal health choices? A spatial approach of health tax detractions at municipal level," Health, Econometrics and Data Group (HEDG) Working Papers 24/03, HEDG, c/o Department of Economics, University of York.
- Fontana, S.; & Guccio, C.; & Pignataro, G.; & Romeo, D.;, 2024. "Cash Transfers and Health Outcomes: Evidence from Italian Municipalities," Health, Econometrics and Data Group (HEDG) Working Papers 24/04, HEDG, c/o Department of Economics, University of York.
- Christl, Michael & De Poli, Silvia & Köppl-Turyna, Monika, 2024. "An extended view on inequality and redistribution in the European Union - The role of indirect taxation and in-kind benefits," GLO Discussion Paper Series 1508, Global Labor Organization (GLO).
- Christl, Michael & De Poli, Silvia & Ivaškaitė-Tamošiūnė, Viginta, 2024. "The rising tide lifts all boats? Income support measures for employees and self-employed during the COVID-19 pandemic," GLO Discussion Paper Series 1509, Global Labor Organization (GLO).
- Beznoska, Martin & Hentze, Tobias, 2024. "Entwicklung der Einkommensteuerbelastung in der aktuellen Legislaturperiode," IW-Reports 37/2024, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
- Garstenauer, Viola & Siassi, Nawid, 2024. "Low-Income Families, Maternal Labor Supply, and Welfare Reform," ECON WPS - Working Papers in Economic Theory and Policy 01/2024, TU Wien, Institute of Statistics and Mathematical Methods in Economics, Economics Research Unit.
- Hansak, Alexander, 2024. "Quantifying the Effects of Basic Income Programs in the Presence of Automation," VfS Annual Conference 2024 (Berlin): Upcoming Labor Market Challenges 302372, Verein für Socialpolitik / German Economic Association.
- Hack, Lukas, 2024. "Progressive Income Taxation and Inflation: The Macroeconomic Effects of Bracket Creep," VfS Annual Conference 2024 (Berlin): Upcoming Labor Market Challenges 302373, Verein für Socialpolitik / German Economic Association.
- Denderski, Piotr & Kaas, Leo & Schulz, Bastian & Siassi, Nawid, 2024. "Joint Labor Search and the Taxation of Couples," VfS Annual Conference 2024 (Berlin): Upcoming Labor Market Challenges 302388, Verein für Socialpolitik / German Economic Association.
- Thomas Epper & Julien Senn & Ernst Fehr, 2023.
"Social preferences across subject pools: students vs. general population,"
ECON - Working Papers
435, Department of Economics - University of Zurich, revised Jan 2024.
- Thomas Epper & Julien Senn & Ernst Fehr, 2024. "Social Preferences Across Subject Pools: Students vs. General Population," Working Papers 2024-iRisk-01, IESEG School of Management.
- Aljosha Henkel & Ernst Fehr & Julien Senn & Thomas Epper, 2024.
"Beliefs about Inequality and the Nature of Support for Redistribution,"
Working Papers
2024-iRisk-02, IESEG School of Management.
- Aljosha Henkel & Ernst Fehr & Julien Senn & Thomas Epper, 2024. "Beliefs about inequality and the nature of support for redistribution," ECON - Working Papers 442, Department of Economics - University of Zurich.
- Antoine Ferey & Benjamin B. Lockwood & Dmitry Taubinsky, 2024.
"Sufficient Statistics for Nonlinear Tax Systems with General Across-Income Heterogeneity,"
American Economic Review, American Economic Association, vol. 114(10), pages 3206-3249, October.
- Antoine Ferey & Benjamin Lockwood & Dmitry Taubinsky, 2021. "Sufficient Statistics for Nonlinear Tax Systems with General Across-Income Heterogeneity," NBER Working Papers 29582, National Bureau of Economic Research, Inc.
- Antoine Ferey & Benjamin B. Lockwood & Dmitry Taubinsky, 2022. "Sufficient Statistics for Nonlinear Tax Systems with General Across-Income Heterogeneity," CESifo Working Paper Series 9958, CESifo.
- Ferey, Antoine & Lockwood, Benjamin & Taubinsky, Dmitry, 2022. "Sufficient Statistics for Nonlinear Tax Systems with General Across-income Heterogeneity," Rationality and Competition Discussion Paper Series 360, CRC TRR 190 Rationality and Competition.
- Diego Daruich & Raquel Fernández, 2024.
"Universal Basic Income: A Dynamic Assessment,"
American Economic Review, American Economic Association, vol. 114(1), pages 38-88, January.
- Fernández, Raquel & Daruich, Diego, 2020. "Universal Basic Income: A Dynamic Assessment," CEPR Discussion Papers 14869, C.E.P.R. Discussion Papers.
- Diego Daruich & Raquel Fernández, 2020. "Universal Basic Income: A Dynamic Assessment," NBER Working Papers 27351, National Bureau of Economic Research, Inc.
- Elira Kuka & Na'ama Shenhav, 2024.
"Long-Run Effects of Incentivizing Work after Childbirth,"
American Economic Review, American Economic Association, vol. 114(6), pages 1692-1722, June.
- Elira Kuka & Na'ama Shenhav, 2020. "Long-Run Effects of Incentivizing Work After Childbirth," NBER Working Papers 27444, National Bureau of Economic Research, Inc.
- Elira Kuka & Na'ama Shenhav, 2020. "Long-Run Effects of Incentivizing Work After Childbirth," Working Papers 2020-10, The George Washington University, Institute for International Economic Policy.
- Elira Kuka & Na’ama Shenhav, 2023. "Long-Run Effects of Incentivizing Work After Childbirth," Working Paper Series 2023-27, Federal Reserve Bank of San Francisco.
- Antoine Bozio & Bertrand Garbinti & Jonathan Goupille-Lebret & Malka Guillot & Thomas Piketty, 2024.
"Predistribution versus Redistribution: Evidence from France and the United States,"
American Economic Journal: Applied Economics, American Economic Association, vol. 16(2), pages 31-65, April.
- Antoine Bozio & Bertrand Garbinti & Jonathan Goupille-Lebret & Malka Guillot & Thomas Piketty, 2024. "Predistribution versus Redistribution: Evidence from France and the United States," PSE-Ecole d'économie de Paris (Postprint) hal-04524151, HAL.
- Antoine Bozio & Bertrand Garbinti & Jonathan Goupille-Lebret & Malka Guillot & Thomas Piketty, 2024. "Predistribution versus Redistribution: Evidence from France and the United States," Post-Print hal-04524151, HAL.
- Özlem Kina & Ctirad Slavík & Hakki Yazici, 2024. "Redistributive Capital Taxation Revisited," American Economic Journal: Macroeconomics, American Economic Association, vol. 16(2), pages 182-216, April.
- Derek Messacar, 2024. "Labor Supply Responses to Income Taxation among Older Couples: Evidence from a Canadian Reform," American Economic Journal: Economic Policy, American Economic Association, vol. 16(1), pages 228-258, February.
- Joshua Rauh & Ryan Shyu, 2024. "Behavioral Responses to State Income Taxation of High Earners: Evidence from California," American Economic Journal: Economic Policy, American Economic Association, vol. 16(1), pages 34-86, February.
- Mark Colas & Dominik Sachs, 2024. "The Indirect Fiscal Benefits of Low-Skilled Immigration," American Economic Journal: Economic Policy, American Economic Association, vol. 16(2), pages 515-550, May.
- Michael Baker & Kourtney Koebel & Mark Stabile, 2024. "The Impact of Family Tax Benefits on Children's Health and Educational Outcomes," AEA Papers and Proceedings, American Economic Association, vol. 114, pages 429-434, May.
- Rachel Costello & Portia DeFilippes & Robin Fisher & Ben Klemens & Emily Y. Lin, 2024. "Marriage Penalties and Bonuses by Race and Ethnicity: An Application of Race and Ethnicity Imputation," AEA Papers and Proceedings, American Economic Association, vol. 114, pages 644-648, May.
- Julie-Anne Cronin & Portia DeFilippes & Robin Fisher, 2024. "Refundable Credits by Race/Hispanic Ethnicity, Income, and Filing Status," AEA Papers and Proceedings, American Economic Association, vol. 114, pages 649-654, May.
- Rebecca Heller & Shannon Mok & James Pearce & Jonathan Rothbaum, 2024. "Using Multiple Data Sources to Learn about the Race and Ethnicity of Taxpayers," AEA Papers and Proceedings, American Economic Association, vol. 114, pages 655-659, May.
- Louis Kaplow, 2024. "Optimal Income Taxation," Journal of Economic Literature, American Economic Association, vol. 62(2), pages 637-738, June.
- Marianne E. Page, 2024. "New Advances on an Old Question: Does Money Matter for Children's Outcomes?," Journal of Economic Literature, American Economic Association, vol. 62(3), pages 891-947, September.
- Pierre Bachas & Anders Jensen & Lucie Gadenne, 2024. "Tax Equity in Low- and Middle-Income Countries," Journal of Economic Perspectives, American Economic Association, vol. 38(1), pages 55-80, Winter.
- Richard Rogerson, 2024. "Why Labor Supply Matters for Macroeconomics," Journal of Economic Perspectives, American Economic Association, vol. 38(2), pages 137-158, Spring.
- William G. Gale & Jeffrey L. Hoopes & Kyle Pomerleau, 2024. "Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017," Journal of Economic Perspectives, American Economic Association, vol. 38(3), pages 3-32, Summer.
- Jon Bakija, 2024. "The US Individual Income Tax: Recent Evolution and Evidence," Journal of Economic Perspectives, American Economic Association, vol. 38(3), pages 33-60, Summer.
- Daniela-Nicoleta SAHLIAN & Silviu Cornel CHIRIAC & Radu CIOBANU & Maria Teodora VUȚĂ, 2024. "Luxury Tax and Wealth Tax – Between Transparency and Sustainability of the Tax System," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(9), pages 39-48, September.
- Thuy Nguyen Thi Le & Yen Mac Thi Hai & Tran Cuong Thi & Minh Nguyen Thi Hong, 2024. "The Impact of Tax Awareness on Tax Compliance: Evidence from Vietnam," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 10(2), pages 214-227.
- Kristina V. Nesterova, 2024. "Estimating the effect of Progressive Personal Income Tax Schedule for Russia in a global CGE-OLG model," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 10(2), pages 334-354.
- A.A. Pugachev, 2024. "Designing Income Taxation to Reduce Income Inequality in Russia: A Modeling Approach," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 10(2), pages 381-396.
- Luca Papi, 2024. "Superbonus o Supermalus? Un addendum per un bilancio dei recenti incentivi fiscali in materia edilizia," Working Papers 490, Universita' Politecnica delle Marche (I), Dipartimento di Scienze Economiche e Sociali.
- Domenico Ferraro & Damián Pierri, 2024. "Multi-Plant Firms, Variable Capacity Utilization, and the Aggregate Hours Elasticity," Working Papers 341, Red Nacional de Investigadores en Economía (RedNIE).
- Sofía Balladares & Esteban García-Miralles, 2024. "Progresividad en frío: el impacto heterogéneo de la inflación sobre la recaudación por IRPF," Occasional Papers 2422, Banco de España.
- Julio Ortega & Roberto Ramos, 2024. "Estimaciones paramétricas del impuesto sobre la renta en 2019," Occasional Papers 2423, Banco de España.
- Julio Ortega Carrillo & Roberto Ramos, 2024. "Parametric estimates of the spanish personal income tax in 2019," Occasional Papers 2423, Banco de España.
- Oriol Carbonell-Nicolau & Humberto Llavador, 2024. "Social Preorders and Tax Progressivity," Working Papers 1459, Barcelona School of Economics.
- Kharroubi, Enisse & Smets, Frank, 2024.
"Monetary policy with profit-driven inflation,"
CEPR Discussion Papers
18946, C.E.P.R. Discussion Papers.
- Enisse Kharroubi & Frank Smets, 2024. "Monetary policy with profit-driven inflation," BIS Working Papers 1167, Bank for International Settlements.
- James Alm & Trey Dronyk‐Trosper & Sean Larkin, 2024.
"Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices,"
Real Estate Economics, American Real Estate and Urban Economics Association, vol. 52(1), pages 214-238, January.
- James Alm & Trey Dronyk-Trosper & Sean Larkin, 2023. "Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices," Working Papers 2303, Tulane University, Department of Economics.
- Broer Michael & Stöwhase Sven, 2024. "Vergleich zweier Ansätze zur Bekämpfung der kalten Progression: Tarifverschiebung vs. einkommensteuerpflichtige Kopfpauschale," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 25(1), pages 58-69, March.
- Baumann Florian & Friehe Tim, 2024. "On the Role of Sales Taxes for Efficient Compensation of Property Loss Under Strict Liability," Review of Law & Economics, De Gruyter, vol. 20(1), pages 21-34.
- Congressional Budget Office, 2024. "The Distribution of Household Income in 2021," Reports 60341, Congressional Budget Office.
- Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2017.
"Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France,"
NBER Working Papers
24049, National Bureau of Economic Research, Inc.
- Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2024. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," CEP Discussion Papers dp1999, Centre for Economic Performance, LSE.
- Philippe Aghion & Ufuk Akcigit & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2023. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," POID Working Papers 050, Centre for Economic Performance, LSE.
- Aghion, Philippe & Gravoueille, Maxime & Lequien, Matthieu & Stantcheva, Stefanie, 2024. "Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France," CEPR Discussion Papers 19039, C.E.P.R. Discussion Papers.
- David R. Agrawal & Dirk Foremny & Clara Martínez-Toledano, 2024. "Wealth Tax Mobility and Tax Coordination," CESifo Working Paper Series 11048, CESifo.
- Vidar Christiansen & Odd E. Nygård, 2024. "Tax Treatment of Commuter Cost," CESifo Working Paper Series 11080, CESifo.
- Enea Baselgia & Isabel Z. Martínez, 2024. "Mobility Responses to Special Tax Regimes for the Super-Rich: Evidence from Switzerland," CESifo Working Paper Series 11093, CESifo.
- Laurence Jacquet & Etienne Lehmann, 2024.
"A Comprehensive Analysis of Production Efficiency: A Tax Reform Perspective,"
Working Papers
hal-04567995, HAL.
- Laurence Jacquet & Etienne Lehmann, 2024. "A Comprehensive Analysis of Production Efficiency: A Tax Reform Perspective," CESifo Working Paper Series 11130, CESifo.
- Laurence Jacquet & Etienne Lehmann, 2024. "A Comprehensive Analysis of Production Efficiency: A Tax Reform Perspective," TEPP Working Paper 2024-04, TEPP.
- Jacquet, Laurence & Lehmann, Etienne, 2024. "A Comprehensive Analysis of Production Efficiency: A Tax Reform Perspective," CEPR Discussion Papers 19104, C.E.P.R. Discussion Papers.
- Zhiyang Jia & Thor O. Thoresen & Trine E. Vattø & Thor Olav Thoresen, 2024. "Explaining the Declining Labor Supply Responsiveness of Married Women," CESifo Working Paper Series 11176, CESifo.
- Joshua Coven & Sebastian Golder & Arpit Gupta & Abdoulaye Ndiaye, 2024. "Property Taxes and Housing Allocation under Financial Constraints," CESifo Working Paper Series 11203, CESifo.
- Tommaso Giommoni & Enrico Rubolino, 2024. "The Cost of Gender Identity Norms: Evidence from a Spouse Tax Credit," CESifo Working Paper Series 11311, CESifo.
- Roberto Iacono & Bard Smedsvik, 2023.
"Behavioral responses to wealth taxation: evidence from a Norwegian reform,"
Working Papers
halshs-04423923, HAL.
- Roberto Iacono & Bård Smedsvik, 2024. "Behavioral Responses to Wealth Taxation: Evidence from a Norwegian Reform," CESifo Working Paper Series 11335, CESifo.
- Roberto Iacono & Bard Smedsvik, 2023. "Behavioral responses to wealth taxation: evidence from a Norwegian reform," World Inequality Lab Working Papers halshs-04423923, HAL.
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"Dining and Wining During the Pandemic? A Quasi-Experiment on Tax Cuts and Consumer Spending in Lithuania,"
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"Assessing the effectiveness of social protection measures in mitigating COVID-19-related income shocks in the European union,"
Economic Analysis and Policy, Elsevier, vol. 83(C), pages 583-605.
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"Social mobility perceptions and inequality acceptance,"
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"On the economic impacts of mortgage credit expansion policies: Evidence from help to buy,"
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"Marginal tax rates and income in the long run: Evidence from a structural estimation,"
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"On the economic impacts of mortgage credit expansion policies: Evidence from help to buy,"
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"Rethinking social assistance amid the COVID‐19 pandemic: Guaranteeing the right to income security in Ecuador,"
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"Intertemporal Income Shifting and the Taxation of Business Owner-Managers,"
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"On the economic impacts of mortgage credit expansion policies: Evidence from help to buy,"
Journal of Urban Economics, Elsevier, vol. 139(C).
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- Carozzi, Felipe & Hilber, Christian A. L. & Yu, Xiaolun, 2024. "On the economic impacts of mortgage credit expansion policies: evidence from help to buy," LSE Research Online Documents on Economics 120627, London School of Economics and Political Science, LSE Library.
- Felipe Carozzi & Christian A. L. Hilber & Xiaolun Yu, 2020. "On the economic impacts of mortgage credit expansion policies: evidence from help to buy," CEP Discussion Papers dp1681, Centre for Economic Performance, LSE.
- Carozzi, Felipe & Hilber, Christian A. L. & Yu, Xiaolun, 2020. "On the economic impacts of mortgage credit expansion policies: evidence from Help to Buy," LSE Research Online Documents on Economics 108422, London School of Economics and Political Science, LSE Library.
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"Combining Part-time Work and Social Benefits: Empirical Evidence from Finland,"
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"Predistribution versus Redistribution: Evidence from France and the United States,"
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"Predistribution versus Redistribution: Evidence from France and the United States,"
American Economic Journal: Applied Economics, American Economic Association, vol. 16(2), pages 31-65, April.
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"A Comprehensive Analysis of Production Efficiency: A Tax Reform Perspective,"
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"Representative Policy-Makers? A Behavioral Experiment with French Politicians,"
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"Beliefs about inequality and the nature of support for redistribution,"
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"Combining Part-time Work and Social Benefits: Empirical Evidence from Finland,"
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- Bryson, Alex & Dale-Olsen, Harald, 2024. "Job Search, Efficiency Wages and Taxes," IZA Discussion Papers 17385, Institute of Labor Economics (IZA).
- Jacob E. Bastian, 2024. "The EITC in rural and economically distressed areas: More bang per buck?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(1), pages 136-159, February.
- Andrea Lopez-Luzuriaga & Monica Calijuri & Carola Pessino & Simeon Schächtele & Ubaldo Gonzalez & Carla Chamorro, 2024.
"Detecting envelope wages with e-billing information,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(1), pages 26-65, February.
- Calijuri, Mónica & Pessino, Carola & López-Luzuriaga, Andrea & Schächtele, Simeon & González, Ubaldo & Chamorro, Carla, 2023. "Detecting Envelope Wages with E-billing Information," IDB Publications (Working Papers) 12912, Inter-American Development Bank.
- Paul R. Organ, 2024. "Citizenship and taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 404-453, April.
- Aart Gerritsen, 2024. "Optimal nonlinear taxation: a simpler approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 486-510, April.
- Bruno Bises & Francesco Bloise & Antonio Scialà, 2024. "Labor share as an "automatic stabilizer" of income inequality," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 511-532, April.
- Nadia Myohl, 2024. "Till taxes keep us apart? The impact of the marriage tax on the marriage rate," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 552-592, April.
- Carlo V. Fiorio & Tommaso Frattini & Andrea Riganti & Michael Christl, 2024.
"Migration and public finances in the EU,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 635-684, June.
- Carlo V. Fiorio & Tommaso Frattini & Andrea Riganti & Michael Christl, 2022. "Migration and public finances in the EU," JRC Working Papers on Taxation & Structural Reforms 2022-05, Joint Research Centre.
- Takao Kataoka & Yoshihiro Takamatsu, 2024. "Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(6), pages 1611-1639, December.
- Martin Beznoska, 2024. "Testing the Income Pooling Hypothesis and its Link to the Taxation of Couple Households: Evidence from Demand System Estimation for Germany," Journal of Family and Economic Issues, Springer, vol. 45(3), pages 687-719, September.
- Richard J. Cebula, 2024. "The Tiebout-Tullock hypothesis re-examined using tax freedom measures: the case of post-Great Recession state-level gross in-migration," Public Choice, Springer, vol. 199(1), pages 65-81, April.
- Illoong Kwon, 2024. "Income Assistance and Aggregate Disposable Income," Korean Economic Review, Korean Economic Association, vol. 40, pages 195-218.
- Gong Haojun, 2024. "A Schumpeterian Microfoundation of the Geometric Brownian Motion of Firm Size and Zipf's Law," Discussion Papers 2402, Graduate School of Economics, Kobe University.
- Michele Gubello & Nora Strecker, 2024. "A Theory of Perverse Redistribution in Higher Education and Income Tax Progressivity in Europe," LIS Working papers 889, LIS Cross-National Data Center in Luxembourg.
- Ottmar Edenhofer & Max Franks & Matthias Kalkuhl & Artur Runge-Metzger, 2024. "On the Governance of Carbon Dioxide Removal - A Public Economics Perspective," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 80(1), pages 70-110.
- Robin Boadway & Katherine Cuff, 2024. "A Tax Reform Approach to Commodity Taxation with Families," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 80(1), pages 3-38.
- Janina Kotlińska & Zdzisław A Błasiak & Jarosław Kuśpit & Grzegorz Kotliński, 2024. "Postawy ostrożnościowe gospodarstw domowych w podejmowaniu decyzji finansowych," Bank i Kredyt, Narodowy Bank Polski, vol. 55(1), pages 75-98.
- Juliana Londoño-Vélez & Javier Avila-Mahecha, 2024. "Behavioral Responses to Wealth Taxation: Evidence from Colombia," NBER Working Papers 32134, National Bureau of Economic Research, Inc.
- Jacob Goldin & Tatiana Homonoff & Neel A. Lal & Ithai Lurie & Katherine Michelmore & Matthew Unrath, 2024. "Child Tax Benefits and Labor Supply: Evidence from California," NBER Working Papers 32343, National Bureau of Economic Research, Inc.
- David Simon & Aaron Sojourner & Jon Pedersen & Heidi Ombisa Skallet, 2024. "Financial Incentives for Adoption and Kin Guardianship Improve Achievement for Foster Children," NBER Working Papers 32560, National Bureau of Economic Research, Inc.
- Katherine Michelmore & Anna Wiersma Strauss & Emily E. Wiemers, 2024. "Does the EITC Reduce Caregiving for Parents?," NBER Working Papers 32583, National Bureau of Economic Research, Inc.
- Fatih Guvenen & Gueorgui Kambourov & Burhan Kuruscu & Sergio Ocampo-Diaz, 2024. "Book-Value Wealth Taxation, Capital Income Taxation, and Innovation," NBER Working Papers 32585, National Bureau of Economic Research, Inc.
- Ricardo Perez-Truglia & Jeffrey Yusof, 2024. "Billionaire Superstar: Public Image and Demand for Taxation," NBER Working Papers 32712, National Bureau of Economic Research, Inc.
- Hjalte Fejerskov Boas & Niels Johannesen & Claus Thustrup Kreiner & Lauge Truels Larsen & Gabriel Zucman, 2024. "Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange," NBER Working Papers 32714, National Bureau of Economic Research, Inc.
- Ben Westmore, 2024. "Fully realising the economic potential of women in Australia," OECD Economics Department Working Papers 1793, OECD Publishing.
- Alessandro Maravalle & Aida Caldera Sánchez & Alberto González Pandiella, 2024. "Improving housing and urban development policies in Mexico," OECD Economics Department Working Papers 1801, OECD Publishing.
- Nicolas Albacete & Pirmin Fessler & Atanas Pekanov, 2024. "The Role of MPC Heterogeneity for Fiscal and Monetary Policy in the Euro Area (Nicolas Albacete, Pirmin Fessler, Atanas Pekanov)," Working Papers 254, Oesterreichische Nationalbank (Austrian Central Bank).
- Elin Halvorsen & Hans A Holter & Serdar Ozkan & Kjetil Storesletten, 2024.
"Dissecting Idiosyncratic Earnings Risk,"
Journal of the European Economic Association, European Economic Association, vol. 22(2), pages 617-668.
- Storesletten, Kjetil & Halvorsen, Elin & Holter, Hans & Ozkan, Serdar, 2020. "Dissecting Idiosyncratic Earnings Risk," CEPR Discussion Papers 15395, C.E.P.R. Discussion Papers.
- Elin Halvorsen & Hans Holter & Serdar Ozkan & Kjetil Storesletten, 2022. "Dissecting Idiosyncratic Earnings Risk," Working Papers 2022-024, Federal Reserve Bank of St. Louis, revised 02 Mar 2023.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2024.
"The Concentration of Personal Wealth in Italy 1995–2016,"
Journal of the European Economic Association, European Economic Association, vol. 22(3), pages 1228-1274.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth in Italy 1995-2016," PSE Working Papers halshs-03226113, HAL.
- Acciari, Paolo & Alvaredo, Facundo & Morelli, Salvatore, 2024. "The concentration of personal wealth in Italy 1995-2016," LSE Research Online Documents on Economics 123965, London School of Economics and Political Science, LSE Library.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2024. "The concentration of personal wealth in Italy 1995-2016," Post-Print halshs-04352925, HAL.
- Alvaredo, Facundo & Acciari, Paolo & Morelli, Salvatore, 2021. "The concentration of personal wealth in Italy 1995-2016," CEPR Discussion Papers 16053, C.E.P.R. Discussion Papers.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth un Italy 1995 - 2016," Working Papers wp2021-13, Ministry of Economy and Finance, Department of Finance.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The Concentration of Personal Wealth in Italy 1995-2016," CSEF Working Papers 608, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 03 May 2023.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth in Italy 1995-2016," Working Papers halshs-03226113, HAL.
- Acciari, Paolo & Alvaredo, Facundo & Morelli, Salvatore, 2021. "The Concentration of Personal Wealth in Italy 1995–2016," SocArXiv 2jznp, Center for Open Science.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2024. "The concentration of personal wealth in Italy 1995-2016," PSE-Ecole d'économie de Paris (Postprint) halshs-04352925, HAL.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth in Italy 1995-2016," World Inequality Lab Working Papers halshs-03226113, HAL.
- Acciari, Paolo & Alvaredo, Facundo & Morelli, Salvatore, 2023. "The concentration of personal wealth in Italy 1995–2016," LSE Research Online Documents on Economics 118732, London School of Economics and Political Science, LSE Library.
- Alina Georgeta Ailinca, 2024. "Progressive Taxation in Romania - An Analysis by Scenarios," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 2-11, August.
2023
- Chung Tran & Nabeeh Zakariyya, 2023. "Progressive Pension and Optimal Tax Progressivity," ANU Working Papers in Economics and Econometrics 2023-691, Australian National University, College of Business and Economics, School of Economics.
- Christian K. Wolf, 2023.
"The Missing Intercept: A Demand Equivalence Approach,"
American Economic Review, American Economic Association, vol. 113(8), pages 2232-2269, August.
- Christian K. Wolf, 2021. "The Missing Intercept: A Demand Equivalence Approach," NBER Working Papers 29558, National Bureau of Economic Research, Inc.
- Sydnee Caldwell & Scott Nelson & Daniel Waldinger, 2023.
"Tax Refund Uncertainty: Evidence and Welfare Implications,"
American Economic Journal: Applied Economics, American Economic Association, vol. 15(2), pages 352-376, April.
- Sydnee Caldwell & Scott Nelson & Daniel C. Waldinger, 2021. "Tax Refund Uncertainty: Evidence and Welfare Implications," Working Papers 2021-18, Becker Friedman Institute for Research In Economics.
- Jason DeBacker & Vasia Panousi & Shanthi Ramnath, 2023. "A Risky Venture: Income Dynamics among Pass-Through Business Owners," American Economic Journal: Macroeconomics, American Economic Association, vol. 15(1), pages 444-474, January.
- Radoslaw Paluszynski & Pei Cheng Yu, 2023. "Efficient Consolidation of Incentives for Education and Retirement Savings," American Economic Journal: Macroeconomics, American Economic Association, vol. 15(3), pages 153-190, July.
- Francesca Parodi, 2023.
"Taxation of Consumption and Labor Income: A Quantitative Approach,"
American Economic Journal: Macroeconomics, American Economic Association, vol. 15(4), pages 177-216, October.
- Francesca Parodi, 2020. "Taxation of Consumption and Labor Income: a Quantitative Approach," Carlo Alberto Notebooks 609, Collegio Carlo Alberto.
- Enrico Moretti & Daniel J. Wilson, 2023.
"Taxing Billionaires: Estate Taxes and the Geographical Location of the Ultra-Wealthy,"
American Economic Journal: Economic Policy, American Economic Association, vol. 15(2), pages 424-466, May.
- Enrico Moretti & Daniel J. Wilson, 2019. "Taxing Billionaires: Estate Taxes and the Geographical Location of the Ultra-Wealthy," NBER Working Papers 26387, National Bureau of Economic Research, Inc.
- Moretti, Enrico & Wilson, Daniel, 2019. "Taxing Billionaires: Estate Taxes and the Geographical Location of the Ultra-Wealthy," CEPR Discussion Papers 14077, C.E.P.R. Discussion Papers.
- Enrico Moretti & Daniel J. Wilson, 2019. "Taxing Billionaires: Estate Taxes and the Geographical Location of the Ultra-Wealthy," Working Paper Series 2019-25, Federal Reserve Bank of San Francisco.
- Moretti, Enrico & Wilson, Daniel, 2019. "Taxing Billionaires: Estate Taxes and the Geographical Location of the Ultra-Wealthy," IZA Discussion Papers 12699, Institute of Labor Economics (IZA).
- Ashley C. Craig, 2023.
"Optimal Income Taxation with Spillovers from Employer Learning,"
American Economic Journal: Economic Policy, American Economic Association, vol. 15(2), pages 82-125, May.
- Ashley Cooper Craig, 2018. "Optimal Income Taxation with Spillovers from Employer Learning," 2018 Papers pcr186, Job Market Papers.
- Aditya Aladangady & Shifrah Aron-Dine & David Cashin & Wendy Dunn & Laura Feiveson & Paul Lengermann & Katherine Richard & Claudia Sahm, 2023. "Spending Responses to High-Frequency Shifts in Payment Timing: Evidence from the Earned Income Tax Credit," American Economic Journal: Economic Policy, American Economic Association, vol. 15(3), pages 89-114, August.
- Corina Boar & Virgiliu Midrigan, 2023. "Should We Tax Capital Income or Wealth?," American Economic Review: Insights, American Economic Association, vol. 5(2), pages 259-274, June.
- Panle Jia Barwick & Hyuk-soo Kwon & Binglin Wang & Nahim Bin Zahur, 2023. "Pass-through of Electric Vehicle Subsidies: A Global Analysis," AEA Papers and Proceedings, American Economic Association, vol. 113, pages 323-328, May.
- James Cloyne & Joseba Martinez & Haroon Mumtaz & Paolo Surico, 2023. "Do Tax Increases Tame Inflation?," AEA Papers and Proceedings, American Economic Association, vol. 113, pages 377-381, May.
- Brandon Enriquez & Damon Jones & Ernie Tedeschi, 2023. "The Short-Term Labor Supply Response to the Expanded Child Tax Credit," AEA Papers and Proceedings, American Economic Association, vol. 113, pages 401-405, May.
- Zachary Parolin & Elizabeth Ananat & Sophie Collyer & Megan Curran & Christopher Wimer, 2023. "The Effects of the Monthly and Lump-Sum Child Tax Credit Payments on Food and Housing Hardship," AEA Papers and Proceedings, American Economic Association, vol. 113, pages 406-412, May.
- Katherine Michelmore & Natasha V. Pilkauskas, 2023. "The 2021 Child Tax Credit: Who Received It and How Did They Spend It?," AEA Papers and Proceedings, American Economic Association, vol. 113, pages 413-419, May.
- Petra E. Todd & Kenneth I. Wolpin, 2023. "The Best of Both Worlds: Combining Randomized Controlled Trials with Structural Modeling," Journal of Economic Literature, American Economic Association, vol. 61(1), pages 41-85, March.
- Nathan Deutscher & Bhashkar Mazumder, 2023.
"Measuring Intergenerational Income Mobility: A Synthesis of Approaches,"
Journal of Economic Literature, American Economic Association, vol. 61(3), pages 988-1036, September.
- Nathan Deutscher & Bhashkar Mazumder, 2021. "Measuring Intergenerational Income Mobility: A Synthesis of Approaches," Working Paper Series WP-2021-09, Federal Reserve Bank of Chicago.
- Deutscher, Nathan & Mazumder, Bhashkar, 2021. "Measuring Intergenerational Income Mobility: A Synthesis of Approaches," SocArXiv 3qnuv, Center for Open Science.
- Dalila De Rosa & Gloria Di Caprera & Francesco Figari & Carlo Fiorio & Pasquale Giacobbe & Marco Manzo & Elena Miola & Giorgio Mongelli & Chiara Subrizi, 2023. "L’Assegno Unico e Universale e la revisione dell’IRPEF nel 2022: un’analisi di equità ed efficienza per famiglie di lavoratori dipendenti," Working Papers wp2023-19, Ministry of Economy and Finance, Department of Finance.
- Luca Villamaina & Paolo Acciari, 2023. "Taxation and labour supply decisions: an evaluation of the earned income tax credit in Italy," Working Papers wp2023-20, Ministry of Economy and Finance, Department of Finance.
- Andrey A. Pugachev, 2023. "Assessment of the Impact of Social Tax Deductions for Personal Income Tax on the Welfare and Inequality of Citizens in Russia," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 22(4), pages 789-813.
- Andrey A. Pugachev, 2023. "The Impact of Indirect Taxation on Inequality in Russia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 9(1), pages 19-33.
- Nivakan Sritharan & Salawati Sahari & Cheuk Choy Sheung Sharon & Mohamed Ahmad Syubaili, 2023. "Does Religiosity Moderate Personal Tax Compliance? A Study Involving In-House Tax Professionals of Malaysian Businesses," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 9(1), pages 76-97.
- Sanjeeb Kumar Dey & Shradhanjali Panda & Debabrata Sharma, 2023. "Determinants of Behavior of Payers of Personal Income Tax: An Empirical Study from Indian Context," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 9(2), pages 262-277.
- Sanjeeb Kumar Dey, 2023. "Taxpayers’ Perceptions Towards Income Tax Administration: A Study from Indian Perspectives," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 9(3), pages 300-316.
- A.A. Pugachev, 2023. "Relationship Between the Tax Burden Structure and Citizens’ Welfare in OECD Countries," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 9(3), pages 343-358.
- Patrick Macnamara & Myroslav Pidkuyko & Raffaele Rossi, 2022.
"Taxing Consumption in Unequal Economies,"
Economics Discussion Paper Series
2210, Economics, The University of Manchester.
- Patrick Macnamara & Myroslav Pidkuyko & Raffaele Rossi, 2023. "Taxing consumption in unequal economies," Working Papers 2331, Banco de España.
- Emanuele Dicarlo & Pasquale Recchia & Antonella Tomasi, 2023. "The changes to the Italian tax and welfare system implemented in 2022: fairness and efficiency profiles," Questioni di Economia e Finanza (Occasional Papers) 748, Bank of Italy, Economic Research and International Relations Area.
- Nezih Guner & Gustavo Ventura & Remzi Kaygusuz, 2019.
"Rethinking the Welfare State,"
2019 Meeting Papers
494, Society for Economic Dynamics.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2023. "Rethinking the Welfare State," Working Papers 1386, Barcelona School of Economics.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2021. "Rethinking the Welfare State," Working Papers wp2021_2107, CEMFI.
- Guner, Nezih & Kaygusuz, Remzi & Ventura, Gustavo, 2021. "Rethinking the Welfare State," CEPR Discussion Papers 16275, C.E.P.R. Discussion Papers.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2023. "Rethinking the Welfare State," Working Papers wp2023_2304, CEMFI.
- Krajňák Michal, 2023. "Does the Type of Nominal Personal Income Tax Rate Affect Its Progressivity? A Case Study from the Czech Republic," Business Systems Research, Sciendo, vol. 14(1), pages 93-111, September.
- Darapheak Tin & Chung Tran, 2023.
"Lifecycle Earnings Risk and Insurance: New Evidence from Australia,"
The Economic Record, The Economic Society of Australia, vol. 99(325), pages 141-174, June.
- Darapheak Tin & Chung Tran, 2022. "Lifecycle Earnings Risk and Insurance: New Evidence from Australia," ANU Working Papers in Economics and Econometrics 2022-686, Australian National University, College of Business and Economics, School of Economics.
- Kurt Lavetti & Thomas DeLeire & Nicolas R. Ziebarth, 2023.
"How do low‐income enrollees in the Affordable Care Act marketplaces respond to cost‐sharing?,"
Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 90(1), pages 155-183, March.
- Lavetti, Kurt & DeLeire, Thomas & Ziebarth, Nicolas R., 2019. "How Do Low-Income Enrollees in the Affordable Care Act Marketplaces Respond to Cost-Sharing?," IZA Discussion Papers 12731, Institute of Labor Economics (IZA).
- Lavetti, Kurt & DeLeire, Thomas C. & Ziebarth, Nicolas R., 2023. "How do low-income enrollees in the affordable care act marketplaces respond to cost sharing?," ZEW Discussion Papers 23-049, ZEW - Leibniz Centre for European Economic Research.
- Kurt J. Lavetti & Thomas DeLeire & Nicolas R. Ziebarth, 2019. "How Do Low-Income Enrollees in the Affordable Care Act Marketplaces Respond to Cost-Sharing?," NBER Working Papers 26430, National Bureau of Economic Research, Inc.
- Christoph Görtz & Danny McGowan & Mallory Yeromonahos, 2023.
"Furlough and Household Financial Distress during the COVID‐19 Pandemic,"
Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 85(6), pages 1157-1184, December.
- Christoph Görtz & Danny McGowan & Mallory Yeromonahos, 2021. "Furlough and Household Financial Distress during the Covid-19 Pandemic," CESifo Working Paper Series 9285, CESifo.
- Christoph Gortz & Danny McGowan & Mallory Yeromonahos, 2021. "Furlough and Household Financial Distress during the COVID-19 Pandemic," Discussion Papers 21-13, Department of Economics, University of Birmingham.
- Roberto Iacono & Marco Ranaldi, 2023. "The Evolution of Income Composition Inequality in Italy, 1989–2016," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 69(1), pages 124-149, March.
- Francesco Alosa, 2023. "Estimating the Elasticity of Turnover from Bunching: Preferential Tax Regimes for Solo Self-employed in Italy," Working Papers wp1186, Dipartimento Scienze Economiche, Universita' di Bologna.
- Atwood Alicia & Fleming Caitlyn, 2023. "The Impact of the CARES Stimulus Payments on COVID-19 Transmission and Mortality," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 23(4), pages 925-941, October.
- Seiler Volker & Stöckmann Nico, 2023.
"The Impact of the German Fuel Discount on Prices at the Petrol Pump,"
German Economic Review, De Gruyter, vol. 24(2), pages 191-206, May.
- Volker Seiler & Nico Stöckmann, 2023. "The Impact of the German Fuel Discount on Prices at the Petrol Pump," Post-Print hal-04103434, HAL.
- Volker Seiler & Nico Stöckmann, 2023. "The impact of the German fuel discount on prices at the petrol pump," Post-Print hal-04149883, HAL.
- Volker Seiler & Nico Stöckmann, 2023. "The impact of the German fuel discount on prices at the petrol pump," Post-Print hal-04149876, HAL.
- Cevik Serhan & Naik Sadhna, 2023.
"Don’t Look Up: House Prices in Emerging Europe,"
German Economic Review, De Gruyter, vol. 24(4), pages 411-436, December.
- Mr. Serhan Cevik & Sadhna Naik, 2022. "Don't Look Up: House Prices in Emerging Europe," IMF Working Papers 2022/236, International Monetary Fund.
- Alina Georgeta AILINCA, 2023. "Is Progressivity A Supporter Of Tax Revenues For The Public Budget Of Eu27 Countries?," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 8(1), pages 86-93.
- Nicoleta MIHAILA, 2023. "Comparative Analysis Regarding The Size Of Labor Taxation In Romania And Several Countries In The Region," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 8(2), pages 75-85.
- Jana Valachyova & Matus Senaj, 2023. "The impact of unexpected inflationary shock in 2022 and 2023 on the welfare of families: The case of Slovakia," Working Papers Working Paper No. 2/2023, Council for Budget Responsibility.
- McCann, Fergal & Singh, Anuj Pratap, 2023. "Housing assistance policy for mortgage borrowers: liquidity improvements or price acceleration?," Research Technical Papers 4/RT/23, Central Bank of Ireland.
- Congressional Budget Office, 2023. "The Distribution of Household Income in 2020," Reports 59509, Congressional Budget Office.
- Christian Imboden & John Voorheis & Caroline Weber, 2023. "Self-Employment Income Reporting on Surveys," Working Papers 23-19, Center for Economic Studies, U.S. Census Bureau.
- Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2017.
"Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France,"
NBER Working Papers
24049, National Bureau of Economic Research, Inc.
- Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2024. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," CEP Discussion Papers dp1999, Centre for Economic Performance, LSE.
- Philippe Aghion & Ufuk Akcigit & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2023. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," POID Working Papers 050, Centre for Economic Performance, LSE.
- Aghion, Philippe & Gravoueille, Maxime & Lequien, Matthieu & Stantcheva, Stefanie, 2024. "Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France," CEPR Discussion Papers 19039, C.E.P.R. Discussion Papers.
- Bertacchini, Enrico & Revelli, Federico & Zotti, Roberto, 2023.
"Lord, how I want to be in that number! On the blessing of UNESCO World Heritage listing,"
Department of Economics and Statistics Cognetti de Martiis. Working Papers
202304, University of Turin.
- Enrico Bertacchini & Federico Revelli & Roberto Zotti, 2023. "Lord, How I Want to Be in That Number! On the Blessing of UNESCO World Heritage Listing," CESifo Working Paper Series 10293, CESifo.
- Samira Marti & Isabel Z Martínez & Florian Scheuer, 2023.
"Does a progressive wealth tax reduce top wealth inequality? Evidence from Switzerland,"
Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 39(3), pages 513-529.
- Samira Marti & Isabel Z Martínez & Florian Scheuer, 2023. "Does A Progressive Wealth Tax Reduce Top Wealth Inequality? Evidence From Switzerland," Working Papers halshs-04103754, HAL.
- Samira Marti & Isabel Martínez & Florian Scheuer & Isabel Z. Martínez, 2023. "Does a Progressive Wealth Tax Reduce Top Wealth Inequality? Evidence from Switzerland," CESifo Working Paper Series 10317, CESifo.
- Marti, Samira & MartÃnez, Isabel Z. & Scheuer, Florian, 2023. "Does A Progressive Wealth Tax Reduce Top Wealth Inequality? Evidence From Switzerland," CEPR Discussion Papers 17989, C.E.P.R. Discussion Papers.
- Jósef Sigurdsson, 2023. "Transitory Earnings Opportunities and Educational Scarring of Men," CESifo Working Paper Series 10361, CESifo.
- Marko Köthenbürger & Costanza Naguib & Christian Stettler & Michael Stimmelmayr, 2023. "Income Taxes and the Mobility of the Rich: Evidence from US and UK Households in Switzerland," CESifo Working Paper Series 10376, CESifo.
- Francesca Barigozzi & Helmuth Cremer & Emmanuel Thibault, 2024.
"The motherhood wage and income traps,"
Journal of Population Economics, Springer;European Society for Population Economics, vol. 37(4), pages 1-26, December.
- Barigozzi, Francesca & Cremer, Helmuth & Thibault, Emmanuel, 2023. "The motherhood wage and income traps," CEPR Discussion Papers 18095, C.E.P.R. Discussion Papers.
- Francesca Barigozzi & Helmuth Cremer & Emmanuel Thibault, 2023. "The Motherhood Wage and Income Traps," CESifo Working Paper Series 10380, CESifo.
- Cremer, Helmuth & Barigozzi, Francesca & Thibault, Emmanuel, 2023. "The motherhood wage and income traps," TSE Working Papers 23-1426, Toulouse School of Economics (TSE).
- Barigozzi, Francesca & Cremer, Helmuth & Thibault, Emmanuel, 2023. "The Motherhood Wage and Income Traps," IZA Discussion Papers 16072, Institute of Labor Economics (IZA).
- Nikolay Angelov & Daniel Waldenström, 2023. "The Economic Effects of Covid-19 in Sweden: A Report on Income, Taxes, Distribution, and Government Support Policies," CESifo Working Paper Series 10547, CESifo.
- Wladislaw Mill & Cornelius Schneider, 2023. "The Bright Side of Tax Evasion," CESifo Working Paper Series 10615, CESifo.
- Enrico Rubolino & Tommaso Giommoni, 2023. "Taxation and Mobility: Evidence from Tax Decentralization in Italy," CESifo Working Paper Series 10655, CESifo.
- Riccardo Bruni & Alessandro Gioffré & Maria Marino, 2022.
""In-group bias in preferences for redistribution: a survey experiment in Italy","
IREA Working Papers
202223, University of Barcelona, Research Institute of Applied Economics, revised Nov 2023.
- Riccardo Bruni & Alessandro Gioffré & Maria Marino, 2023. "In-Group Bias in Preferences for Redistribution: A Survey Experiment in Italy," CESifo Working Paper Series 10785, CESifo.
- Kaas, Leo & Lalé, Etienne & Siassi, Nawid, 2023.
"Job Ladder and Wealth Dynamics in General Equilibrium,"
CEPR Discussion Papers
18706, C.E.P.R. Discussion Papers.
- Leo Kaas & Etienne Lalé & Nawid Siassi, 2023. "Job Ladder and Wealth Dynamics in General Equilibrium," CESifo Working Paper Series 10847, CESifo.
- Kaas, Leo & Lalé, Etienne & Siassi, Nawid, 2023. "Job Ladder and Wealth Dynamics in General Equilibrium," ECON WPS - Working Papers in Economic Theory and Policy 03/2023, TU Wien, Institute of Statistics and Mathematical Methods in Economics, Economics Research Unit.
- Kaas, Leo & Lalé, Etienne & Siassi, Nawid, 2023. "Job Ladder and Wealth Dynamics in General Equilibrium," IZA Discussion Papers 16664, Institute of Labor Economics (IZA).
- Maximilian Joseph Blömer & Florian Dorn & Clemens Fuest & Matthias Warneke & Martin Beznoska & Tobias Hentze & Björn Kauder & Robin Jessen & Torsten Schmidt & Nadine Riedel & Gisela Färber & Gunter Ma, 2023. "Kalte Progression in Zeiten hoher Inflation: Wer trägt die Lasten?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 76(02), pages 03-36, February.
- Florian Dorn & David Gstrein & Florian Neumeier & Andreas Peichl, 2023. "Die Mittelschicht in Deutschland: Zugehörigkeit, Entwicklung und Steuerlast," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 76(08), pages 29-36, August.
- Miriam Beblo & Wido Geis-Thöne & Katharina Wrohlich & Thomas Krüger & Martin Werding & Verena Bentele & Sebastian Heimann & Volker Meier & Maximilian Joseph Blömer & Lilly Fischer & Andreas Peichl, 2023. "Umverteilung – wie viel sind Deutschland die Familien wert?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 76(09), pages 03-36, September.
- Nina Weber, 2023. "Experience of Social Mobility and Support for Redistribution: Accepting or Blaming the System?," ifo Working Paper Series 397, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- David Hope & Julian Limberg & Nina Weber, 2023. "Technological Change, Task Complexity, and Preferences for Redistribution," ifo Working Paper Series 398, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Nezih Guner & Gustavo Ventura & Remzi Kaygusuz, 2019.
"Rethinking the Welfare State,"
2019 Meeting Papers
494, Society for Economic Dynamics.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2023. "Rethinking the Welfare State," Working Papers wp2023_2304, CEMFI.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2021. "Rethinking the Welfare State," Working Papers wp2021_2107, CEMFI.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2023. "Rethinking the Welfare State," Working Papers 1386, Barcelona School of Economics.
- Guner, Nezih & Kaygusuz, Remzi & Ventura, Gustavo, 2021. "Rethinking the Welfare State," CEPR Discussion Papers 16275, C.E.P.R. Discussion Papers.
- Garavito Carrascal, Alejandro, 2023. "Distribución de los ingresos y tributación óptima para Colombia, buscando la eficiencia y la equidad," Documentos CEDE 20915, Universidad de los Andes, Facultad de Economía, CEDE.
- Germain, Antoine, 2023. "Basic income versus fairness: redistribution with inactive agents," LIDAM Discussion Papers CORE 2023022, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- d'Albis, Hippolyte & Mayaux, Damien & Senik, Claudia, 2023. "Age-specific income inequality and happiness over the life cycle," CEPREMAP Working Papers (Docweb) 2309, CEPREMAP.
- Golin, M. & Rauh, C., 2022.
"The Impact of Fear of Automation,"
Janeway Institute Working Papers
2229, Faculty of Economics, University of Cambridge.
- Golin, Marta & Rauh, Christopher, 2023. "The Impact of Fear of Automation," CEPR Discussion Papers 17816, C.E.P.R. Discussion Papers.
- Golin, M. & Rauh, C., 2022. "The Impact of Fear of Automation," Cambridge Working Papers in Economics 2269, Faculty of Economics, University of Cambridge.
- Enea Baselgia & Isabel Z. Martínez, 2022.
"Behavioral Responses to Special Tax Regimes for the Super-Rich: Insights from Swiss Rich Lists,"
CESifo Working Paper Series
9778, CESifo.
- Baselgia, Enea & MartÃnez, Isabel Z., 2023. "Behavioral Responses to Special Tax Regimes for the Super-Rich: Insights from Swiss Rich Lists," CEPR Discussion Papers 17967, C.E.P.R. Discussion Papers.
- Enea Baselgia & Isabel Z Martínez, 2023. "Behavioral Responses to Special Tax Regimes for the Super – Rich: Insights from Swiss Rich Lists," Working Papers halshs-04103728, HAL.
- Francesca Barigozzi & Helmuth Cremer & Emmanuel Thibault, 2023.
"The Motherhood Wage and Income Traps,"
CESifo Working Paper Series
10380, CESifo.
- Barigozzi, Francesca & Cremer, Helmuth & Thibault, Emmanuel, 2023. "The motherhood wage and income traps," CEPR Discussion Papers 18095, C.E.P.R. Discussion Papers.
- Cremer, Helmuth & Barigozzi, Francesca & Thibault, Emmanuel, 2023. "The motherhood wage and income traps," TSE Working Papers 23-1426, Toulouse School of Economics (TSE).
- Barigozzi, Francesca & Cremer, Helmuth & Thibault, Emmanuel, 2023. "The Motherhood Wage and Income Traps," IZA Discussion Papers 16072, Institute of Labor Economics (IZA).
- Cage, Julia & Hengel, Moritz & Huang, Yuchen, 2023. "The Far-Right Donation Gap," CEPR Discussion Papers 18356, C.E.P.R. Discussion Papers.
- Agrawal, David & Foremny, Dirk & Martinez-Toledano, Clara, 2023. "Wealth Tax Mobility and Tax Coordination," CEPR Discussion Papers 18620, C.E.P.R. Discussion Papers.
- Leo Kaas & Etienne Lalé & Nawid Siassi, 2023.
"Job Ladder and Wealth Dynamics in General Equilibrium,"
CESifo Working Paper Series
10847, CESifo.
- Kaas, Leo & Lalé, Etienne & Siassi, Nawid, 2023. "Job Ladder and Wealth Dynamics in General Equilibrium," CEPR Discussion Papers 18706, C.E.P.R. Discussion Papers.
- Kaas, Leo & Lalé, Etienne & Siassi, Nawid, 2023. "Job Ladder and Wealth Dynamics in General Equilibrium," ECON WPS - Working Papers in Economic Theory and Policy 03/2023, TU Wien, Institute of Statistics and Mathematical Methods in Economics, Economics Research Unit.
- Kaas, Leo & Lalé, Etienne & Siassi, Nawid, 2023. "Job Ladder and Wealth Dynamics in General Equilibrium," IZA Discussion Papers 16664, Institute of Labor Economics (IZA).
- Kholodilin, Konstantin A. & Kohl, Sebastian & Korzhenevych, Artem & Pfeiffer, Linus, 2023.
"The hidden homeownership welfare state: an international long-term perspective on the tax treatment of homeowners,"
Journal of Public Policy, Cambridge University Press, vol. 43(1), pages 86-114, March.
- Konstantin A. Kholodilin & Sebastian Kohl & Artem Korzhenevych & Linus Pfeiffer, 2021. "The Hidden Homeownership Welfare State: An International Long-Term Perspective on the Tax Treatment of Homeowners," Discussion Papers of DIW Berlin 1972, DIW Berlin, German Institute for Economic Research.
- Hermann Buslei & Johannes Geyer & Peter Haan, 2023. "Midijob Reform: Increased Redistribution in Pension Insurance – Noticeable Costs, Relief Not Well Targeted," DIW Weekly Report, DIW Berlin, German Institute for Economic Research, vol. 13(7), pages 63-70.
- Hermann Buslei & Johannes Geyer & Peter Haan, 2023. "Midijob-Reform: Mehr Umverteilung in der Rente – spürbare Kosten entlasten nicht zielgenau," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 90(7), pages 75-82.
- Stone, Gregory & Walton, Stephanie & Zhang, Yibo (James), 2023. "The impact of online tax community advice on individual taxpayer decision making," Advances in accounting, Elsevier, vol. 63(C).
- Yan, Weibo & Gao, Sihan, 2023. "Pooling my personal account: Income responses to the payroll tax in China," China Economic Review, Elsevier, vol. 79(C).
- Augsburg, Britta & Caeyers, Bet & Giunti, Sara & Malde, Bansi & Smets, Susanna, 2023.
"Labeled loans and human capital investments,"
Journal of Development Economics, Elsevier, vol. 162(C).
- Britta Augsburg & Bet Caeyers & Sara Giunti & Bansi Malde & Susanna Smets, 2020. "Labelled Loans and Human Capital Investments," IFS Working Papers W20/20, Institute for Fiscal Studies.
- Britta Augsburg & Bet Caeyers & Sara Giunti & Bansi Malde & Susanna Smets, 2023. "Labeled loans and human capital investments," IFS Working Papers W23/05, Institute for Fiscal Studies.
- Britta Augsburg & Bet Caeyers & Sara Giunti & Bansi Malde & Susanna Smets, 2021. "Labelled loans and human capital investments," IFS Working Papers W21/09, Institute for Fiscal Studies.
- Ahmad, Syedah & Lensink, Robert & Mueller, Annika, 2023. "Uptake, use, and impact of Islamic savings: Evidence from a field experiment in Pakistan1," Journal of Development Economics, Elsevier, vol. 163(C).
- Funashima, Yoshito & Hiraga, Kazuki, 2023. "Did the Japanese government’s travel subsidy increase the number of hotel guests and infection during the COVID-19 pandemic?," Economic Analysis and Policy, Elsevier, vol. 79(C), pages 1005-1025.
- Cai, Jie & Stoyanov, Andrey, 2023. "Progressive income tax and comparative advantage in trade," Economic Modelling, Elsevier, vol. 129(C).
- Kim-Duc, Nguyen & Nam, Pham Khanh, 2023. "Inflation-related tax distortions in business valuation models: A clarification," The North American Journal of Economics and Finance, Elsevier, vol. 66(C).
- Smith, V. Kerry, 2023. "Student debt forgiveness, residential energy credits, and equity," Economics Letters, Elsevier, vol. 222(C).
- Farrell, Niall, 2023. "Equity effects of energy affordability interventions," Economics Letters, Elsevier, vol. 229(C).
- Bertanha, Marinho & McCallum, Andrew H. & Seegert, Nathan, 2023.
"Better bunching, nicer notching,"
Journal of Econometrics, Elsevier, vol. 237(2).
- Marinho Bertanha & Andrew H. McCallum & Nathan Seegert, 2021. "Better Bunching, Nicer Notching," Finance and Economics Discussion Series 2021-002, Board of Governors of the Federal Reserve System (U.S.).
- Marinho Bertanha & Andrew H. McCallum & Nathan Seegert, 2021. "Better Bunching, Nicer Notching," Papers 2101.01170, arXiv.org, revised Jun 2023.
- Xu, Lili & Zhao, Qinghong & Chen, Yuyan & Lee, Sang-Ho, 2023. "Post privatization of high-speed rail with corporate social responsibility (CSR) in an international transportation market: Mandatory CSR versus voluntary CSR," Economics of Transportation, Elsevier, vol. 35(C).
- Epstein, Brendan & Nunn, Ryan & Orak, Musa & Patel, Elena, 2023.
"Taxation, social welfare, and labor market frictions,"
European Economic Review, Elsevier, vol. 151(C).
- Brendan Epstein & Ryan Nunn & Musa Orak & Elena Patel, 2020. "Taxation, Social Welfare, and Labor Market Frictions," International Finance Discussion Papers 1284, Board of Governors of the Federal Reserve System (U.S.).
- Escobar, Sebastian & Ohlsson, Henry & Selin, Håkan, 2023. "Giving to the children or the taxman?," European Economic Review, Elsevier, vol. 153(C).
- Dabla-Norris, Era & Lima, Frederico, 2023. "Macroeconomic effects of tax rate and base changes: Evidence from fiscal consolidations," European Economic Review, Elsevier, vol. 153(C).
- Eden, Maya, 2023. "Quantifying racial discrimination in the 1944 G.I. bill," Explorations in Economic History, Elsevier, vol. 90(C).
- Kohl, Miriam & Richter, Philipp M., 2023.
"Unilateral tax policy in the open economy,"
Journal of International Economics, Elsevier, vol. 145(C).
- Kohl, Miriam & Richter, Philipp, 2019. "Unilateral Tax Policy in the Open Economy," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203581, Verein für Socialpolitik / German Economic Association.
- Miriam Kohl & Philipp M. Richter, 2021. "Unilateral Tax Policy in the Open Economy," CESifo Working Paper Series 9296, CESifo.
- Kohl, Miriam & Richter, Philipp M., 2021. "Unilateral tax policy in the open economy," CEPIE Working Papers 05/21, Technische Universität Dresden, Center of Public and International Economics (CEPIE).
- Miriam Kohl & Philipp M. Richter, 2021. "Unilateral Tax Policy in the Open Economy," Working Papers 2113, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz.
- Goldman, Nathan C. & Ozel, Naim Bugra, 2023. "Executive compensation, individual-level tax rates, and insider trading profits," Journal of Accounting and Economics, Elsevier, vol. 76(1).
- Horneff, Vanya & Maurer, Raimond & Mitchell, Olivia S., 2023.
"Do required minimum distribution 401(k) rules matter, and for whom? Insights from a lifecycle model,"
Journal of Banking & Finance, Elsevier, vol. 154(C).
- Vanya Horneff & Raimond Maurer & Olivia S. Mitchell, 2021. "Do Required Minimum Distribution 401(k) Rules Matter, and For Whom? Insights from a Lifecycle Model," NBER Working Papers 28490, National Bureau of Economic Research, Inc.
- Horneff, Vanya & Maurer, Raimond & Mitchell, Olivia S., 2021. "Do Required Minimum Distribution 401(k) Rules Matter, and for Whom? Insights from a Lifecylce Model," LawFin Working Paper Series 17, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
- Arvaniti, Maria & Sjögren, Tomas, 2023. "Temptation in consumption and optimal taxation," Journal of Economic Behavior & Organization, Elsevier, vol. 205(C), pages 687-707.
- Canavire-Bacarreza, Gustavo & Eguino, Huáscar & Heller, Lorena & Roman, Soraya, 2023. "When do tax amnesties work?," Journal of Economic Behavior & Organization, Elsevier, vol. 207(C), pages 350-375.
- Chan, Ho Fai & Gangl, Katharina & Supriyadi, Mohammad Wangsit & Torgler, Benno, 2023. "The effects of increased monitoring on high wealth individuals: Evidence from a quasi-natural experiment in Indonesia," Journal of Economic Behavior & Organization, Elsevier, vol. 215(C), pages 244-267.
- Goodman, Lucas & Mukherjee, Anita & Ramnath, Shanthi, 2023. "Set it and forget it? Financing retirement in an age of defaults," Journal of Financial Economics, Elsevier, vol. 148(1), pages 47-68.
- La, Jung Joo, 2023. "The macroeconomic effects of basic income funded by a land-holding tax in Korea," Journal of Policy Modeling, Elsevier, vol. 45(1), pages 1-9.
- Kishishita, Daiki & Yamagishi, Atsushi & Matsumoto, Tomoko, 2023.
"Overconfidence, income-ability gap, and preferences for income equality,"
European Journal of Political Economy, Elsevier, vol. 77(C).
- Daiki Kishishita & Atsushi Yamagishi & Tomoko Matsumoto, 2021. "Overconfidence, Income-Ability Gap, and Preferences for Income Equality," Working Papers e159, Tokyo Center for Economic Research.
- Hope, David & Limberg, Julian & Weber, Nina, 2023. "Why do (some) ordinary Americans support tax cuts for the rich? Evidence from a randomised survey experiment," European Journal of Political Economy, Elsevier, vol. 78(C).
- Mahmoudi, Samir Elsadek, 2023. "Late-career unemployment shocks, pension outcomes and unemployment insurance," Journal of Public Economics, Elsevier, vol. 218(C).
- Janeba, Eckhard & Schulz, Karl, 2023.
"Nonlinear taxation and international mobility in general equilibrium,"
Journal of Public Economics, Elsevier, vol. 218(C).
- Eckhard Janeba & Karl Schulz, 2021. "Nonlinear Taxation and International Mobility in General Equilibrium," CESifo Working Paper Series 9132, CESifo.
- Buettner, Thiess & Madzharova, Boryana & Zaddach, Orlando, 2023.
"Income tax credits for consumer services: A tool for tackling VAT evasion?,"
Journal of Public Economics, Elsevier, vol. 220(C).
- Thiess Büttner & Boryana Madzharova & Orlando Zaddach, 2022. "Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?," CESifo Working Paper Series 10054, CESifo.
- Langenmayr, Dominika & Zyska, Lennard, 2023.
"Escaping the exchange of information: Tax evasion via citizenship-by-investment,"
Journal of Public Economics, Elsevier, vol. 221(C).
- Dominika Langenmayr & Lennard Zyska, 2021. "Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," CESifo Working Paper Series 8956, CESifo.
- Coulombel, Nicolas & Monchambert, Guillaume, 2023.
"Diseconomies of scale and subsidies in urban public transportation,"
Journal of Public Economics, Elsevier, vol. 223(C).
- Nicolas Coulombel & Guillaume Monchambert, 2023. "Diseconomies of scale and subsidies in urban public transportation," Post-Print halshs-04112216, HAL.
- Derby, Elena & Mackie, Kathleen & Mortenson, Jacob, 2023. "Worker and spousal responses to automatic enrollment," Journal of Public Economics, Elsevier, vol. 223(C).
- Sigaard, Hans Schytte, 2023. "Estimating labor supply responses to Danish tax reforms," Journal of Public Economics, Elsevier, vol. 224(C).
- Lardeux, Raphaël, 2023. "Behavioral cross-influence of a shadow tax bracket: Evidence from bunching where income tax liabilities start," Journal of Public Economics, Elsevier, vol. 226(C).
- Bozio, Antoine & Breda, Thomas & Guillot, Malka, 2023.
"Using payroll taxes as a redistribution tool,"
Journal of Public Economics, Elsevier, vol. 226(C).
- Antoine Bozio & Thomas Breda & Malka Guillot, 2023. "Using payroll taxes as a redistribution tool," Post-Print halshs-04353131, HAL.
- Antoine Bozio & Thomas Breda & Malka Guillot, 2023. "Using payroll taxes as a redistribution tool," PSE-Ecole d'économie de Paris (Postprint) halshs-04353131, HAL.
- Iselin, John & Mackay, Taylor & Unrath, Matthew, 2023. "Measuring take-up of the California EITC with state administrative data," Journal of Public Economics, Elsevier, vol. 227(C).
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2024.
"The Concentration of Personal Wealth in Italy 1995–2016,"
Journal of the European Economic Association, European Economic Association, vol. 22(3), pages 1228-1274.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth un Italy 1995 - 2016," Working Papers wp2021-13, Ministry of Economy and Finance, Department of Finance.
- Acciari, Paolo & Alvaredo, Facundo & Morelli, Salvatore, 2023. "The concentration of personal wealth in Italy 1995–2016," LSE Research Online Documents on Economics 118732, London School of Economics and Political Science, LSE Library.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The Concentration of Personal Wealth in Italy 1995-2016," CSEF Working Papers 608, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 03 May 2023.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth in Italy 1995-2016," Working Papers halshs-03226113, HAL.
- Acciari, Paolo & Alvaredo, Facundo & Morelli, Salvatore, 2024. "The concentration of personal wealth in Italy 1995-2016," LSE Research Online Documents on Economics 123965, London School of Economics and Political Science, LSE Library.
- Acciari, Paolo & Alvaredo, Facundo & Morelli, Salvatore, 2021. "The Concentration of Personal Wealth in Italy 1995–2016," SocArXiv 2jznp, Center for Open Science.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth in Italy 1995-2016," World Inequality Lab Working Papers halshs-03226113, HAL.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2024. "The concentration of personal wealth in Italy 1995-2016," Post-Print halshs-04352925, HAL.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2024. "The concentration of personal wealth in Italy 1995-2016," PSE-Ecole d'économie de Paris (Postprint) halshs-04352925, HAL.
- Alvaredo, Facundo & Acciari, Paolo & Morelli, Salvatore, 2021. "The concentration of personal wealth in Italy 1995-2016," CEPR Discussion Papers 16053, C.E.P.R. Discussion Papers.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth in Italy 1995-2016," PSE Working Papers halshs-03226113, HAL.
- Gasior, Katrin & Jara, H. Xavier & Makovec, Mattia, 2024.
"Assessing the effectiveness of social protection measures in mitigating COVID-19-related income shocks in the European union,"
Economic Analysis and Policy, Elsevier, vol. 83(C), pages 583-605.
- Gasior,Katrin & Jara,H. Xavier & Makovec,Mattia, 2023. "Assessing the Effectiveness of Social Protection Measures in Mitigating COVID-19-Related Income Shocks in the European Union," Policy Research Working Paper Series 10546, The World Bank.
- Gasior, Katrin & Jara, H. Xavier & Makovec, Mattia, 2023. "Assessing the effectiveness of social protection measures in mitigating COVID-19-related income shocks in the European Union," LSE Research Online Documents on Economics 120240, London School of Economics and Political Science, LSE Library.
- Arun Advani & Helen Hughson & Andy Summers, 2023.
"How much tax do the rich really pay? Evidence from the UK,"
Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 39(3), pages 406-437.
- Advani, Arun & Hughson, Helen & Summers, Andy, 2023. "How much tax do the rich really pay? Evidence from the UK," LSE Research Online Documents on Economics 120356, London School of Economics and Political Science, LSE Library.
- Herault, Nicolas & Jenkins, Stephen P., 2023.
"Redistribution, Horizontal Inequity, and Reranking: Direct Taxation in the UK, 1977–2020,"
IZA Discussion Papers
16587, Institute of Labor Economics (IZA).
- Herault, Nicolas & Jenkins, Stephen P., 2023. "Redistribution, horizontal inequity, and reranking: direct taxation in the UK, 1977–2020," LSE Research Online Documents on Economics 120996, London School of Economics and Political Science, LSE Library.
- Nicolas HÉRAULT & Stephen P. JENKINS, 2023. "Redistribution, horizontal inequity, and reranking: Direct taxation in the UK, 1977–2020," Bordeaux Economics Working Papers 2023-11, Bordeaux School of Economics (BSE).
- Bukowski, Pawel & Chrostek, Paweł & Novokmet, Filip & Skawiński, Marek, 2023. "Income inequality in the 21st century Poland," LSE Research Online Documents on Economics 121036, London School of Economics and Political Science, LSE Library.
- Roberto Iacono & Bard Smedsvik, 2023.
"Behavioral responses to wealth taxation: evidence from a Norwegian reform,"
Working Papers
halshs-04423923, HAL.
- Roberto Iacono & Bård Smedsvik, 2024. "Behavioral Responses to Wealth Taxation: Evidence from a Norwegian Reform," CESifo Working Paper Series 11335, CESifo.
- Iacono, Roberto & Smedsvik, Bård, 2023. "Behavioral responses to wealth taxation: evidence from a Norwegian reform," LSE Research Online Documents on Economics 121084, London School of Economics and Political Science, LSE Library.
- Roberto Iacono & Bard Smedsvik, 2023. "Behavioral responses to wealth taxation: evidence from a Norwegian reform," World Inequality Lab Working Papers halshs-04423923, HAL.
- Jensen, Mathias Fjællegaard & Blundell, Jack, 2023. "Income effects and labour supply: evidence from a child benefits reform," LSE Research Online Documents on Economics 121357, London School of Economics and Political Science, LSE Library.
- Shubham Garg & Priyanka & Karam Pal Narwal & Sanjeev Kumar, 2023. "Goods and Service Tax and its implications on revenue efficiency of sub-national governments in India: an empirical analysis," American Journal of Business, Emerald Group Publishing Limited, vol. 38(4), pages 193-210, June.
- Nuria Badenes Plá & Borja Gambau, 2023. "National Versus Regional: Distributional and Poverty Effects of Minimum Income Schemes in Spain," Research on Economic Inequality, in: Mobility and Inequality Trends, volume 30, pages 219-242, Emerald Group Publishing Limited.
- Koivisto, Aliisa, 2023. "Tax planning and investment responses to dividend taxation," Working Papers 154, VATT Institute for Economic Research.
- Kalin, Salla & Kyyrä, Tomi & Matikka, Tuomas, 2023.
"Combining Part-time Work and Social Benefits: Empirical Evidence from Finland,"
Working Papers
159, VATT Institute for Economic Research.
- Kalin, Salla & Kyyrä, Tomi & Matikka, Tuomas, 2024. "Combining Part-Time Work and Social Benefits: Empirical Evidence from Finland," IZA Discussion Papers 16904, Institute of Labor Economics (IZA).
- Salla Kalin & Tomi Kyyrä & Tuomas Matikka, 2024. "Combining Part-time Work and Social Benefits: Empirical Evidence from Finland," Working Papers 21, Finnish Centre of Excellence in Tax Systems Research.
- Krista Ruffini, 2023. "Does Unconditional Cash during Pregnancy Affect Infant Health?," Opportunity and Inclusive Growth Institute Working Papers 072, Federal Reserve Bank of Minneapolis.
- Maria Jouste & Tina Kaidu Barugahara & Joseph Okello Ayo & Jukka Pirttilä & Pia Rattenhuber, 2023.
"Taxpayer response to greater progressivity: Evidence from personal income tax reform in Uganda,"
WIDER Working Paper Series
wp-2023-66, World Institute for Development Economic Research (UNU-WIDER).
- Maria Jouste & Tina Kaidu Barugahara & Joseph Okello Ayo & Jukka Pirttilä & Pia Rattenhuber, 2023. "Taxpayer response to greater progressivity: Evidence from personal income tax reform in Uganda," Working Papers 13, Finnish Centre of Excellence in Tax Systems Research.
- Aliisa Koivisto, 2023. "Tax planning and investment responses to dividend taxation," Working Papers 15, Finnish Centre of Excellence in Tax Systems Research.
- Jarkko Harju & Sami Jysmä & Aliisa Koivisto & Tuomas Kosonen, 2023. "Do household tax credits increase consumption? The role of demand elasticity and the extent of demand," Working Papers 8, Finnish Centre of Excellence in Tax Systems Research.
- Tuomas Kosonen & Tuomas Matikka, 2023. "Discrete Labor Supply: Quasi-Experimental Evidence and Implications," Working Papers 9, Finnish Centre of Excellence in Tax Systems Research.
- Anna V. Tikhonova, 2023. "Development of Tax Incentives for Investments in Human Capital," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 116-133, February.
- Andrey A. Pugachev, 2023. "Impact of the Level and Structure of the Tax Burden on Citizens Inequality," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 59-77, June.
- Tatyana V. Tischenko, 2023. "International Practice of Tax Expense Identification," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 91-103, June.
- Aleksandra L. Osmolovskaya-Suslina & Sofiia R. Borisova, 2023. "Non-resource Revenues to the Consolidated Budget: Analysis by Types of Economic Activity," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 8-26, December.
- Andrey S. Kaukin & Eugenia M. Miller, 2023. "Legislative Cap on Urals Oil Price Discount to Brent Oil [Законодательное ограничение размера скидки цены на нефть марки Urals к марке Brent]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 4, pages 57-60, April.
- Andrey S. Kaukin & Eugenia M. Miller, 2023. "Reducing the Damper Will Reduce Super Profits of Russian Refineries, but Will Not Make Them Unprofitable [Сокращение Демпфера Снизит Сверхприбыли Российских Нпз, Но Не Сделает Их Убыточными]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 7, pages 29-33, July.
- Andrey S. Kaukin & Eugenia M. Miller, 2023. "Законодательное ограничение размера скидки цены на нефть марки Urals к марке Brent," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 4, pages 57-60, April.
- Andrey S. Kaukin & Eugenia M. Miller, 2023. "Сокращение Демпфера Снизит Сверхприбыли Российских Нпз, Но Не Сделает Их Убыточными," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 7, pages 29-33, July.
- Roberto Brunetti & Matthieu Pourieux, 2023.
"Representative Policy-Makers? A Behavioral Experiment with French Politicians,"
Working Papers
2319, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Roberto Brunetti & Matthieu Pourieux, 2024. "Representative Policy-Makers? A Behavioral Experiment with French Politicians," Working Papers hal-04598638, HAL.
- Herault, Nicolas & Jenkins, Stephen P., 2023.
"Redistribution, Horizontal Inequity, and Reranking: Direct Taxation in the UK, 1977–2020,"
IZA Discussion Papers
16587, Institute of Labor Economics (IZA).
- Nicolas HÉRAULT & Stephen P. JENKINS, 2023. "Redistribution, horizontal inequity, and reranking: Direct taxation in the UK, 1977–2020," Bordeaux Economics Working Papers 2023-11, Bordeaux School of Economics (BSE).
- Herault, Nicolas & Jenkins, Stephen P., 2023. "Redistribution, horizontal inequity, and reranking: direct taxation in the UK, 1977–2020," LSE Research Online Documents on Economics 120996, London School of Economics and Political Science, LSE Library.
- Chiara Canta & Helmuth Cremer, 2023.
"Asymmetric information, strategic transfers, and the design of long-term care policies,"
Oxford Economic Papers, Oxford University Press, vol. 75(1), pages 117-141.
- Chiara Canta & Helmuth Cremer, 2020. "Asymmetric Information, Strategic Transfers, and the Design of Long-Term Care Policies," CESifo Working Paper Series 8677, CESifo.
- Chiara Canta & Helmuth Cremer, 2023. "Asymmetric information, strategic transfers and the design of long-term care policies," Post-Print hal-04076813, HAL.
- Cremer, Helmuth & Canta, Chiara, 2020. "Asymmetric information, strategic transfers, and the design of long-term care policies," CEPR Discussion Papers 15421, C.E.P.R. Discussion Papers.
- Canta, Chiara & Cremer, Helmuth, 2020. "Asymmetric information, strategic transfers, and the design of long-term care policies," TSE Working Papers 20-1156, Toulouse School of Economics (TSE).
- Seiler Volker & Stöckmann Nico, 2023.
"The Impact of the German Fuel Discount on Prices at the Petrol Pump,"
German Economic Review, De Gruyter, vol. 24(2), pages 191-206, May.
- Volker Seiler & Nico Stöckmann, 2023. "The impact of the German fuel discount on prices at the petrol pump," Post-Print hal-04149876, HAL.
- Volker Seiler & Nico Stöckmann, 2023. "The Impact of the German Fuel Discount on Prices at the Petrol Pump," Post-Print hal-04103434, HAL.
- Volker Seiler & Nico Stöckmann, 2023. "The impact of the German fuel discount on prices at the petrol pump," Post-Print hal-04149883, HAL.
- Seiler Volker & Stöckmann Nico, 2023.
"The Impact of the German Fuel Discount on Prices at the Petrol Pump,"
German Economic Review, De Gruyter, vol. 24(2), pages 191-206, May.
- Volker Seiler & Nico Stöckmann, 2023. "The Impact of the German Fuel Discount on Prices at the Petrol Pump," Post-Print hal-04103434, HAL.
- Volker Seiler & Nico Stöckmann, 2023. "The impact of the German fuel discount on prices at the petrol pump," Post-Print hal-04149876, HAL.
- Volker Seiler & Nico Stöckmann, 2023. "The impact of the German fuel discount on prices at the petrol pump," Post-Print hal-04149883, HAL.
- Seiler Volker & Stöckmann Nico, 2023.
"The Impact of the German Fuel Discount on Prices at the Petrol Pump,"
German Economic Review, De Gruyter, vol. 24(2), pages 191-206, May.
- Volker Seiler & Nico Stöckmann, 2023. "The Impact of the German Fuel Discount on Prices at the Petrol Pump," Post-Print hal-04103434, HAL.
- Volker Seiler & Nico Stöckmann, 2023. "The impact of the German fuel discount on prices at the petrol pump," Post-Print hal-04149883, HAL.
- Volker Seiler & Nico Stöckmann, 2023. "The impact of the German fuel discount on prices at the petrol pump," Post-Print hal-04149876, HAL.
- Lefebvre, Marie-Noëlle & Lehmann, Etienne & Sicsic, Michaël, 2022.
"Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter!,"
CEPR Discussion Papers
17540, C.E.P.R. Discussion Papers.
- Marie-Noëlle Lefèbvre & Etienne Lehmann & Michaël Sicsic, 2023. "Estimating the Laffer Tax Rate on Capital Incomes: Cross-base Responses Matter!," Post-Print hal-04183935, HAL.
- Lefebvre, Marie-Noëlle & Lehmann, Etienne & Sicsic, Michaël, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," IZA Discussion Papers 16112, Institute of Labor Economics (IZA).
- Etienne Lehmann & Michaël Sicsic & Marie-Noëlle Lefèbvre, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter," Working Papers hal-04104198, HAL.
- Etienne Lehmann & Michaël Sicsic & Marie-Noëlle Lefèbvre, 2022. "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," Working Papers hal-03762730, HAL.
- Marie-Noëlle Lefebvre & Etienne Lehmann & Michaël Sicsic, 2022. "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," CESifo Working Paper Series 9879, CESifo.
- Marie-Noëlle Lefebvre & Etienne Lehmann & Michaël Sicsic, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter!," TEPP Working Paper 2023-05, TEPP.
- Marie-Noëlle Lefèbvre & Etienne Lehmann & Michael Sicsic, 2022. "Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter !," Post-Print hal-03891565, HAL.
- Marie-Noëlle Lefèbvre & Etienne Lehmann & Michaël Sicsic, 2022. "Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter !," Post-Print hal-03891550, HAL.
- Coulombel, Nicolas & Monchambert, Guillaume, 2023.
"Diseconomies of scale and subsidies in urban public transportation,"
Journal of Public Economics, Elsevier, vol. 223(C).
- Nicolas Coulombel & Guillaume Monchambert, 2023. "Diseconomies of scale and subsidies in urban public transportation," Post-Print halshs-04112216, HAL.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2024.
"The Concentration of Personal Wealth in Italy 1995–2016,"
Journal of the European Economic Association, European Economic Association, vol. 22(3), pages 1228-1274.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth in Italy 1995-2016," PSE Working Papers halshs-03226113, HAL.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2024. "The concentration of personal wealth in Italy 1995-2016," Post-Print halshs-04352925, HAL.
- Acciari, Paolo & Alvaredo, Facundo & Morelli, Salvatore, 2024. "The concentration of personal wealth in Italy 1995-2016," LSE Research Online Documents on Economics 123965, London School of Economics and Political Science, LSE Library.
- Alvaredo, Facundo & Acciari, Paolo & Morelli, Salvatore, 2021. "The concentration of personal wealth in Italy 1995-2016," CEPR Discussion Papers 16053, C.E.P.R. Discussion Papers.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth un Italy 1995 - 2016," Working Papers wp2021-13, Ministry of Economy and Finance, Department of Finance.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The Concentration of Personal Wealth in Italy 1995-2016," CSEF Working Papers 608, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 03 May 2023.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth in Italy 1995-2016," Working Papers halshs-03226113, HAL.
- Acciari, Paolo & Alvaredo, Facundo & Morelli, Salvatore, 2021. "The Concentration of Personal Wealth in Italy 1995–2016," SocArXiv 2jznp, Center for Open Science.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2024. "The concentration of personal wealth in Italy 1995-2016," PSE-Ecole d'économie de Paris (Postprint) halshs-04352925, HAL.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth in Italy 1995-2016," World Inequality Lab Working Papers halshs-03226113, HAL.
- Acciari, Paolo & Alvaredo, Facundo & Morelli, Salvatore, 2023. "The concentration of personal wealth in Italy 1995–2016," LSE Research Online Documents on Economics 118732, London School of Economics and Political Science, LSE Library.
- Bozio, Antoine & Breda, Thomas & Guillot, Malka, 2023.
"Using payroll taxes as a redistribution tool,"
Journal of Public Economics, Elsevier, vol. 226(C).
- Antoine Bozio & Thomas Breda & Malka Guillot, 2023. "Using payroll taxes as a redistribution tool," PSE-Ecole d'économie de Paris (Postprint) halshs-04353131, HAL.
- Antoine Bozio & Thomas Breda & Malka Guillot, 2023. "Using payroll taxes as a redistribution tool," Post-Print halshs-04353131, HAL.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2024.
"The Concentration of Personal Wealth in Italy 1995–2016,"
Journal of the European Economic Association, European Economic Association, vol. 22(3), pages 1228-1274.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth in Italy 1995-2016," PSE Working Papers halshs-03226113, HAL.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2024. "The concentration of personal wealth in Italy 1995-2016," PSE-Ecole d'économie de Paris (Postprint) halshs-04352925, HAL.
- Acciari, Paolo & Alvaredo, Facundo & Morelli, Salvatore, 2024. "The concentration of personal wealth in Italy 1995-2016," LSE Research Online Documents on Economics 123965, London School of Economics and Political Science, LSE Library.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2024. "The concentration of personal wealth in Italy 1995-2016," Post-Print halshs-04352925, HAL.
- Alvaredo, Facundo & Acciari, Paolo & Morelli, Salvatore, 2021. "The concentration of personal wealth in Italy 1995-2016," CEPR Discussion Papers 16053, C.E.P.R. Discussion Papers.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth un Italy 1995 - 2016," Working Papers wp2021-13, Ministry of Economy and Finance, Department of Finance.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The Concentration of Personal Wealth in Italy 1995-2016," CSEF Working Papers 608, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 03 May 2023.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth in Italy 1995-2016," Working Papers halshs-03226113, HAL.
- Acciari, Paolo & Alvaredo, Facundo & Morelli, Salvatore, 2021. "The Concentration of Personal Wealth in Italy 1995–2016," SocArXiv 2jznp, Center for Open Science.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth in Italy 1995-2016," World Inequality Lab Working Papers halshs-03226113, HAL.
- Acciari, Paolo & Alvaredo, Facundo & Morelli, Salvatore, 2023. "The concentration of personal wealth in Italy 1995–2016," LSE Research Online Documents on Economics 118732, London School of Economics and Political Science, LSE Library.
- Bozio, Antoine & Breda, Thomas & Guillot, Malka, 2023.
"Using payroll taxes as a redistribution tool,"
Journal of Public Economics, Elsevier, vol. 226(C).
- Antoine Bozio & Thomas Breda & Malka Guillot, 2023. "Using payroll taxes as a redistribution tool," Post-Print halshs-04353131, HAL.
- Antoine Bozio & Thomas Breda & Malka Guillot, 2023. "Using payroll taxes as a redistribution tool," PSE-Ecole d'économie de Paris (Postprint) halshs-04353131, HAL.
- Julia Cagé & Malka Guillot, 2021.
"Is Charitable Giving Political? Evidence from Wealth and Income Tax Returns,"
Working Papers
hal-03877993, HAL.
- Julia Cagé & Malka Guillot, 2023. "Is Charitable Giving Political? Evidence from Wealth and Income Tax Return," World Inequality Lab Working Papers halshs-04173178, HAL.
- Julia Cagé & Malka Guillot, 2023. "Is Charitable Giving Political? Evidence from Wealth and Income Tax Return," Working Papers halshs-04173178, HAL.
- Cage, Julia & Guillot, Malka, 2022. "Is Charitable Giving Political? Evidence from Wealth and Income Tax Returns," CEPR Discussion Papers 17597, C.E.P.R. Discussion Papers.
- Julia Cagé & Malka Guillot, 2021. "Is Charitable Giving Political? Evidence from Wealth and Income Tax Returns," SciencePo Working papers Main hal-03877993, HAL.
- Roberto Iacono & Bard Smedsvik, 2023.
"Behavioral responses to wealth taxation: evidence from a Norwegian reform,"
Working Papers
halshs-04423923, HAL.
- Roberto Iacono & Bård Smedsvik, 2024. "Behavioral Responses to Wealth Taxation: Evidence from a Norwegian Reform," CESifo Working Paper Series 11335, CESifo.
- Roberto Iacono & Bard Smedsvik, 2023. "Behavioral responses to wealth taxation: evidence from a Norwegian reform," World Inequality Lab Working Papers halshs-04423923, HAL.
- Iacono, Roberto & Smedsvik, Bård, 2023. "Behavioral responses to wealth taxation: evidence from a Norwegian reform," LSE Research Online Documents on Economics 121084, London School of Economics and Political Science, LSE Library.
- Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris T., 0.
"Optimal taxation with multiple incomes and types,"
Theoretical Economics, Econometric Society.
- Kevin Spiritus & Etienne Lehmann & Sander Renes, "undated". "Optimal Taxation with Multiple Incomes and Types," Tinbergen Institute Discussion Papers 22-000/IVI, Tinbergen Institute.
- Kevin Spiritus & Etienne Lehmann & Sander Renes & Floris T Zoutman, 2023. "Optimal Taxation with Multiple Incomes and Types," Working Papers hal-04066627, HAL.
- Kevin Spiritus & Etienne Lehmann & Sander Renes & Floris T. Zoutman, 2022. "Optimal Taxation with Multiple Incomes and Types," TEPP Working Paper 2022-01, TEPP.
- Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris T., 2022. "Optimal Taxation with Multiple Incomes and Types," Discussion Papers 2022/3, Norwegian School of Economics, Department of Business and Management Science.
- Kevin Spiritus & Etienne Lehmann & Sander Renes & Floris Zoutman, 2022. "Optimal Taxation with Multiple Incomes and Types," CESifo Working Paper Series 9534, CESifo.
- Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris T., 2022. "Optimal Taxation with Multiple Incomes and Types," IZA Discussion Papers 15036, Institute of Labor Economics (IZA).
- Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris, 2022. "Optimal Taxation with Multiple Incomes and Types," CEPR Discussion Papers 16797, C.E.P.R. Discussion Papers.
- Lefebvre, Marie-Noëlle & Lehmann, Etienne & Sicsic, Michaël, 2022.
"Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter!,"
CEPR Discussion Papers
17540, C.E.P.R. Discussion Papers.
- Etienne Lehmann & Michaël Sicsic & Marie-Noëlle Lefèbvre, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter," Working Papers hal-04104198, HAL.
- Lefebvre, Marie-Noëlle & Lehmann, Etienne & Sicsic, Michaël, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," IZA Discussion Papers 16112, Institute of Labor Economics (IZA).
- Etienne Lehmann & Michaël Sicsic & Marie-Noëlle Lefèbvre, 2022. "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," Working Papers hal-03762730, HAL.
- Marie-Noëlle Lefèbvre & Etienne Lehmann & Michaël Sicsic, 2023. "Estimating the Laffer Tax Rate on Capital Incomes: Cross-base Responses Matter!," Post-Print hal-04183935, HAL.
- Marie-Noëlle Lefèbvre & Etienne Lehmann & Michael Sicsic, 2022. "Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter !," Post-Print hal-03891565, HAL.
- Marie-Noëlle Lefebvre & Etienne Lehmann & Michaël Sicsic, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter!," TEPP Working Paper 2023-05, TEPP.
- Marie-Noëlle Lefebvre & Etienne Lehmann & Michaël Sicsic, 2022. "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," CESifo Working Paper Series 9879, CESifo.
- Marie-Noëlle Lefèbvre & Etienne Lehmann & Michaël Sicsic, 2022. "Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter !," Post-Print hal-03891550, HAL.
- Thomas Epper & Julien Senn & Ernst Fehr, 2023.
"The Missing Type: Where Are the Inequality Averse (Students)?,"
Working Papers
2023-iRisk-06, IESEG School of Management.
- Ernst Fehr & Thomas Epper & Julien Senn, 2023. "The Missing Type: Where Are the Inequality Averse (Students)?," Working Papers hal-04362826, HAL.
- Thomas Epper & Julien Senn & Ernst Fehr, 2024. "The Missing Type: Where Are the Inequality Averse (Students)?," CESifo Working Paper Series 11009, CESifo.
- Epper, Thomas & Senn, Julien & Fehr, Ernst, 2024. "The Missing Type: Where Are the Inequality Averse (Students)?," IZA Discussion Papers 16865, Institute of Labor Economics (IZA).
- Fehr Ernst & Epper Thomas & Senn Julien, 2020.
"Social preferences and redistributive politics,"
ECON - Working Papers
339, Department of Economics - University of Zurich, revised Aug 2023.
- Ernst Fehr & Thomas Epper & Julien Senn, 2023. "Social Preferences and Redistributive Politics," Working Papers hal-04362830, HAL.
- Ernst Fehr & Thomas Epper & Julien Senn, 2023. "Social Preferences and Redistributive Politics," Working Papers 2023-iRisk-05, IESEG School of Management.
- Ernst Fehr & Thomas Epper & Julien Senn, 2022. "Social Preferences and Redistributive Politics," CESifo Working Paper Series 9545, CESifo.
- Enea Baselgia & Isabel Z. Martínez, 2022.
"Behavioral Responses to Special Tax Regimes for the Super-Rich: Insights from Swiss Rich Lists,"
CESifo Working Paper Series
9778, CESifo.
- Enea Baselgia & Isabel Z Martínez, 2023. "Behavioral Responses to Special Tax Regimes for the Super – Rich: Insights from Swiss Rich Lists," Working Papers halshs-04103728, HAL.
- Baselgia, Enea & MartÃnez, Isabel Z., 2023. "Behavioral Responses to Special Tax Regimes for the Super-Rich: Insights from Swiss Rich Lists," CEPR Discussion Papers 17967, C.E.P.R. Discussion Papers.
- Julia Cagé & Malka Guillot, 2021.
"Is Charitable Giving Political? Evidence from Wealth and Income Tax Returns,"
Working Papers
hal-03877993, HAL.
- Julia Cagé & Malka Guillot, 2023. "Is Charitable Giving Political? Evidence from Wealth and Income Tax Return," Working Papers halshs-04173178, HAL.
- Cage, Julia & Guillot, Malka, 2022. "Is Charitable Giving Political? Evidence from Wealth and Income Tax Returns," CEPR Discussion Papers 17597, C.E.P.R. Discussion Papers.
- Julia Cagé & Malka Guillot, 2023. "Is Charitable Giving Political? Evidence from Wealth and Income Tax Return," World Inequality Lab Working Papers halshs-04173178, HAL.
- Julia Cagé & Malka Guillot, 2021. "Is Charitable Giving Political? Evidence from Wealth and Income Tax Returns," SciencePo Working papers Main hal-03877993, HAL.
- Iacono, Roberto & Smedsvik, Bård, 2023.
"Behavioral responses to wealth taxation: evidence from a Norwegian reform,"
LSE Research Online Documents on Economics
121084, London School of Economics and Political Science, LSE Library.
- Roberto Iacono & Bård Smedsvik, 2024. "Behavioral Responses to Wealth Taxation: Evidence from a Norwegian Reform," CESifo Working Paper Series 11335, CESifo.
- Roberto Iacono & Bard Smedsvik, 2023. "Behavioral responses to wealth taxation: evidence from a Norwegian reform," Working Papers halshs-04423923, HAL.
- Roberto Iacono & Bard Smedsvik, 2023. "Behavioral responses to wealth taxation: evidence from a Norwegian reform," World Inequality Lab Working Papers halshs-04423923, HAL.
- Rosenqvist, Olof & Selin, Håkan, 2023. "Explaining benefit take-up behavior – the role of incentives and habits," Working Paper Series 2023:24, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Holter, Hans & Stepanchuk, Serhiy & Wang, Yicheng, 2023. "Taxation and Entrepreneurship in the United States," Memorandum 2/2023, Oslo University, Department of Economics.
- Hiroki Kato & Tsuyoshi Goto & Youngrok Kim, 2023.
"Tax-Price Elasticities of Charitable Giving and Selection of Declaration: Panel Study of South Korea,"
Discussion Papers in Economics and Business
23-05, Osaka University, Graduate School of Economics.
- KATO, Hiroki & GOTO, Tsuyoshi & KIM, Youngrok, 2023. "Tax-Price Elasticities of Charitable Giving and Selection of Declaration : Panel Study of South Korea," Discussion paper series HIAS-E-134, Hitotsubashi Institute for Advanced Study, Hitotsubashi University.
- Robin Boadway & Katherine Cuff, 2023. "The Case for Uniform Commodity Taxation: A Tax Reform Approach," Hacienda Pública Española / Review of Public Economics, IEF, vol. 244(1), pages 79-109, March.
- Claudio A. Agostini & Marcela Perticara & Javiera Selman, 2023. "Tackling Vulnerable Households through a Working Tax Credit Scheme: A Feasible Alternative to Cash Transfers," Hacienda Pública Española / Review of Public Economics, IEF, vol. 245(2), pages 119-155, June.
- Nuria Badenes Plá & Borja Gambau Suelves & José M. Labeaga, 2023. "Counterfactual Assessment in the Design of Tax Reforms: Model Decomposition of Revenue and Redistribution Effects," Hacienda Pública Española / Review of Public Economics, IEF, vol. 245(2), pages 179-208, June.
- Juan Alberto Sanchis Llopis & Antonio Cutanda, 2023. "Labour Supply Responses to Income Tax Changes in Spain," Hacienda Pública Española / Review of Public Economics, IEF, vol. 245(2), pages 71-94, June.
- Miguel Gómez de Antonio & Noemí Villazán Pellejero, 2023. "Propuesta de implantación de políticas de complemento salarial en el Ingreso Mínimo Vital y en el IRPF: un análisis empírico con EUROMOD," Hacienda Pública Española / Review of Public Economics, IEF, vol. 245(2), pages 35-69, June.
- Ross Hickey & Brad Minaker & A. Abigail Payne & Joanne Roberts & Justin Smith, 2023.
"The Effect of Tax Price on Donations: Evidence from Canada,"
National Tax Journal, University of Chicago Press, vol. 76(2), pages 291-315.
- Ross Hickey & Brad Minaker & A. Abigail Payne & Joanne Roberts & Justin Smith, 2019. "The Effect of Tax Price on Donations: Evidence from Canada," Melbourne Institute Working Paper Series wp2019n08, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- Ross Hickey & Brad Minaker & A. Abigail Payne & Joanne Roberts & Justin Smith, 2023. "The effect of tax price on donations: evidence from Canada," Melbourne Institute Working Paper Series wp2023n02, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- Ana Gamarra & José Félix Sanz-Sanz & María Arrazola, 2023. "The individual Laffer curve: evidence from the Spanish income tax," Melbourne Institute Working Paper Series wp2023n05, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- Andrea Lopez-Luzuriaga & Monica Calijuri & Carola Pessino & Simeon Schächtele & Ubaldo Gonzalez & Carla Chamorro, 2024.
"Detecting envelope wages with e-billing information,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(1), pages 26-65, February.
- Calijuri, Mónica & Pessino, Carola & López-Luzuriaga, Andrea & Schächtele, Simeon & González, Ubaldo & Chamorro, Carla, 2023. "Detecting Envelope Wages with E-billing Information," IDB Publications (Working Papers) 12912, Inter-American Development Bank.
- López-Luzuriaga, Andrea & Scartascini, Carlos, 2023. "Willing but Unable to Pay?: The Role of Gender in Tax Compliance," IDB Publications (Working Papers) 12983, Inter-American Development Bank.
- Alejandro Esteller-Moré & Umberto Galmarini, 2023. "Optimal Tax Administration Responses to Fake Mobility and Underreporting," Working Papers 2023/03, Institut d'Economia de Barcelona (IEB).
- Santiago Afonso, 2023. "Impacto de reformas en el impuesto a la renta de las personas en Argentina sobre la distribución de ingresos después de impuestos," Revista Actualidad Económica, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, vol. 33(110), pages 41-73, May-Ago.
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"Social preferences and redistributive politics,"
ECON - Working Papers
339, Department of Economics - University of Zurich, revised Aug 2023.
- Ernst Fehr & Thomas Epper & Julien Senn, 2023. "Social Preferences and Redistributive Politics," Working Papers 2023-iRisk-05, IESEG School of Management.
- Ernst Fehr & Thomas Epper & Julien Senn, 2022. "Social Preferences and Redistributive Politics," CESifo Working Paper Series 9545, CESifo.
- Ernst Fehr & Thomas Epper & Julien Senn, 2023. "Social Preferences and Redistributive Politics," Working Papers hal-04362830, HAL.
- Augsburg, Britta & Caeyers, Bet & Giunti, Sara & Malde, Bansi & Smets, Susanna, 2023.
"Labeled loans and human capital investments,"
Journal of Development Economics, Elsevier, vol. 162(C).
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- Britta Augsburg & Bet Caeyers & Sara Giunti & Bansi Malde & Susanna Smets, 2023. "Labeled loans and human capital investments," IFS Working Papers W23/05, Institute for Fiscal Studies.
- Britta Augsburg & Bet Caeyers & Sara Giunti & Bansi Malde & Susanna Smets, 2021. "Labelled loans and human capital investments," IFS Working Papers W21/09, Institute for Fiscal Studies.
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"Dining and Wining During the Pandemic? A Quasi-Experiment on Tax Cuts and Consumer Spending in Lithuania,"
Annals of Economics and Finance, Society for AEF, vol. 25(2), pages 575-590, November.
- Mr. Serhan Cevik, 2023. "Dining and Wining During the Pandemic? A Quasi-Experiment on Tax Cuts and Consumer Spending in Lithuania," IMF Working Papers 2023/188, International Monetary Fund.
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"Physics-inspired analysis of the two-class income distribution in the USA in 1983-2018,"
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- Nicolas Hérault & Stephen P. Jenkins, 2023. "Redistribution, horizontal inequity, and reranking: Direct taxation in the UK, 1977–2020," Working Papers 660, ECINEQ, Society for the Study of Economic Inequality.
- Guillem Vidal-Lorda & Andreas Thiemann & Leire Salazar & José A. Noguera, 2023. "Distributional and Financial Impact of Universal Inheritance in four European countries," JRC Working Papers on Social Classes in the Digital Age 2023-10, Joint Research Centre.
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"EUROMOD baseline report,"
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"The motherhood wage and income traps,"
Journal of Population Economics, Springer;European Society for Population Economics, vol. 37(4), pages 1-26, December.
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"The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty,"
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"Redistribution, horizontal inequity, and reranking: direct taxation in the UK, 1977–2020,"
LSE Research Online Documents on Economics
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"Job Ladder and Wealth Dynamics in General Equilibrium,"
CEPR Discussion Papers
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"Drivers of participation elasticities across Europe: gender or earner role within the household?,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(1), pages 167-214, February.
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"Financial disincentives to formal employment and tax-benefit systems in Latin America,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(1), pages 69-113, February.
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"The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(4), pages 1107-1136, August.
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"Tax progressivity and social welfare with a continuum of inequality views,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(5), pages 1266-1296, October.
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"Fiscal Federalism and the Role of the Income Tax,"
NBER Chapters, in: Policy Responses to Tax Competition,
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"The Effects of EITC Correspondence Audits on Low-Income Earners,"
NBER Chapters, in: Tax Policy and the Economy, Volume 38, pages 163-207,
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"Optimal Income Taxation and Charitable Giving,"
NBER Chapters, in: Tax Policy and the Economy, Volume 38, pages 123-162,
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"Racial Disparities in the Income Tax Treatment of Marriage,"
NBER Chapters, in: Tax Policy and the Economy, Volume 38, pages 25-60,
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"The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households,"
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"The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households,"
Tax Policy and the Economy, University of Chicago Press, vol. 38(1), pages 61-99.
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"Optimal Income Taxation and Charitable Giving,"
NBER Chapters, in: Tax Policy and the Economy, Volume 38, pages 123-162,
National Bureau of Economic Research, Inc.
- Louis Kaplow, 2023. "Optimal Income Taxation and Charitable Giving," NBER Working Papers 31752, National Bureau of Economic Research, Inc.
- Roger Gordon, 2024.
"Fiscal Federalism and the Role of the Income Tax,"
NBER Chapters, in: Policy Responses to Tax Competition,
National Bureau of Economic Research, Inc.
- Roger H. Gordon, 2023. "Fiscal Federalism and the Role of the Income Tax," NBER Working Papers 31755, National Bureau of Economic Research, Inc.
- Janet Holtzblatt & Swati Joshi & Nora Cahill & William Gale, 2023.
"Racial Disparities in the Income Tax Treatment of Marriage,"
NBER Chapters, in: Tax Policy and the Economy, Volume 38, pages 25-60,
National Bureau of Economic Research, Inc.
- Janet Holtzblatt & Swati Joshi & Nora R. Cahill & William Gale, 2023. "Racial Disparities in the Income Tax Treatment of Marriage," NBER Working Papers 31805, National Bureau of Economic Research, Inc.
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"Tax-Price Elasticities of Charitable Giving and Selection of Declaration : Panel Study of South Korea,"
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"Asymmetric information, strategic transfers, and the design of long-term care policies,"
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"How much tax do the rich really pay? Evidence from the UK,"
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- Gabbuti, Giacomo & Morelli, Salvatore, 2023.
"Wealth, Inheritance, and Concentration: An ‘Old’ New Perspective on Italy and its Regions from Unification to the Great War,"
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- Giacomo Gabbuti & Salvatore Morelli, 2023. "Wealth, Inheritance, and Concentration: An ‘Old’ New Perspective on Italy and its Regions from Unification to the Great War," CSEF Working Papers 695, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
- Giacomo Gabbuti & Salvatore Morelli, 2023. "Wealth, Inheritance, and Concentration: An 'Old' New Perspective on Italy and its Regions from Unification to the Great War," LEM Papers Series 2023/43, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
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"Taxation behind the veil of ignorance,"
Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 60(1), pages 165-181, January.
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- Asen Ivanov, 2023. "Borda-optimal taxation of labour income," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 60(3), pages 331-364, April.
- Gabbuti, Giacomo & Morelli, Salvatore, 2023.
"Wealth, Inheritance, and Concentration: An ‘Old’ New Perspective on Italy and its Regions from Unification to the Great War,"
SocArXiv
5psha, Center for Open Science.
- Giacomo Gabbuti & Salvatore Morelli, 2023. "Wealth, Inheritance, and Concentration: An 'Old' New Perspective on Italy and its Regions from Unification to the Great War," LEM Papers Series 2023/43, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
- Giacomo Gabbuti & Salvatore Morelli, 2023. "Wealth, Inheritance, and Concentration: An ‘Old’ New Perspective on Italy and its Regions from Unification to the Great War," CSEF Working Papers 695, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
- Zhiyang Jia & Bodil M. Larsen & Bård Lian & Runa Nesbakken & Odd E. Nygård & Thor O. Thoresen & Trine E. Vattø, 2023. "The LOTTE system of tax microsimulation models," Discussion Papers 1009, Statistics Norway, Research Department.
- Lefebvre, Marie-Noëlle & Lehmann, Etienne & Sicsic, Michaël, 2022.
"Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter!,"
CEPR Discussion Papers
17540, C.E.P.R. Discussion Papers.
- Marie-Noëlle Lefebvre & Etienne Lehmann & Michaël Sicsic, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter!," TEPP Working Paper 2023-05, TEPP.
- Lefebvre, Marie-Noëlle & Lehmann, Etienne & Sicsic, Michaël, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," IZA Discussion Papers 16112, Institute of Labor Economics (IZA).
- Etienne Lehmann & Michaël Sicsic & Marie-Noëlle Lefèbvre, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter," Working Papers hal-04104198, HAL.
- Etienne Lehmann & Michaël Sicsic & Marie-Noëlle Lefèbvre, 2022. "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," Working Papers hal-03762730, HAL.
- Marie-Noëlle Lefèbvre & Etienne Lehmann & Michaël Sicsic, 2023. "Estimating the Laffer Tax Rate on Capital Incomes: Cross-base Responses Matter!," Post-Print hal-04183935, HAL.
- Marie-Noëlle Lefèbvre & Etienne Lehmann & Michael Sicsic, 2022. "Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter !," Post-Print hal-03891565, HAL.
- Marie-Noëlle Lefebvre & Etienne Lehmann & Michaël Sicsic, 2022. "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," CESifo Working Paper Series 9879, CESifo.
- Marie-Noëlle Lefèbvre & Etienne Lehmann & Michaël Sicsic, 2022. "Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter !," Post-Print hal-03891550, HAL.
- Maurice Dunaiski & Janne Tukiainen, 2023. "Does income transparency affect support for redistribution? Evidence from Finland's tax day," Discussion Papers 159, Aboa Centre for Economics.
- Wiji Arulampalam & Andrea Papini, 2023.
"Tax Progressivity and Self-Employment Dynamics,"
The Review of Economics and Statistics, MIT Press, vol. 105(2), pages 376-391, March.
- Arulampalam. Wiji & Papini, Andrea, 2018. "Tax Progressivity and Self-Employment Dynamics," The Warwick Economics Research Paper Series (TWERPS) 1169, University of Warwick, Department of Economics.
- Arulampalam, Wiji & Papini, Andrea, 2021. "Tax Progressivity and Self-Employment Dynamics," IZA Discussion Papers 14363, Institute of Labor Economics (IZA).
- Wiji Arulampalam & Andrea Papini, 2021. "Tax Progressivity and Self-employment Dynamics," JRC Working Papers on Taxation & Structural Reforms 2021-03, Joint Research Centre.
- Francesca Barigozzi & Helmuth Cremer & Emmanuel Thibault, 2024.
"The motherhood wage and income traps,"
Journal of Population Economics, Springer;European Society for Population Economics, vol. 37(4), pages 1-26, December.
- Francesca Barigozzi & Helmuth Cremer & Emmanuel Thibault, 2023. "The Motherhood Wage and Income Traps," CESifo Working Paper Series 10380, CESifo.
- Cremer, Helmuth & Barigozzi, Francesca & Thibault, Emmanuel, 2023. "The motherhood wage and income traps," TSE Working Papers 23-1426, Toulouse School of Economics (TSE).
- Barigozzi, Francesca & Cremer, Helmuth & Thibault, Emmanuel, 2023. "The Motherhood Wage and Income Traps," IZA Discussion Papers 16072, Institute of Labor Economics (IZA).
- Barigozzi, Francesca & Cremer, Helmuth & Thibault, Emmanuel, 2023. "The motherhood wage and income traps," CEPR Discussion Papers 18095, C.E.P.R. Discussion Papers.
- James Alm & Trey Dronyk‐Trosper & Sean Larkin, 2024.
"Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices,"
Real Estate Economics, American Real Estate and Urban Economics Association, vol. 52(1), pages 214-238, January.
- James Alm & Trey Dronyk-Trosper & Sean Larkin, 2023. "Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices," Working Papers 2303, Tulane University, Department of Economics.
- James Alm & J. Sebastian Leguizamon & Susane Leguizamon, 2023.
"Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus,"
National Tax Journal, University of Chicago Press, vol. 76(3), pages 525-560.
- James Alm & Sebastian Leguizamon & Susane Leguizamon, 2023. "Race, Ethnicity, And Taxation Of The Family: The Many Shades Of The Marriage Penalty/Bonus," Working Papers 2304, Tulane University, Department of Economics.
- Ross Hickey & Brad Minaker & A. Abigail Payne & Joanne Roberts & Justin Smith, 2023.
"The Effect of Tax Price on Donations: Evidence from Canada,"
National Tax Journal, University of Chicago Press, vol. 76(2), pages 291-315.
- Ross Hickey & Brad Minaker & A. Abigail Payne & Joanne Roberts & Justin Smith, 2019. "The Effect of Tax Price on Donations: Evidence from Canada," Melbourne Institute Working Paper Series wp2019n08, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- Ross Hickey & Brad Minaker & A. Abigail Payne & Joanne Roberts & Justin Smith, 2023. "The effect of tax price on donations: evidence from Canada," Melbourne Institute Working Paper Series wp2023n02, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- James Alm & J. Sebastian Leguizamon & Susane Leguizamon, 2023.
"Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus,"
National Tax Journal, University of Chicago Press, vol. 76(3), pages 525-560.
- James Alm & Sebastian Leguizamon & Susane Leguizamon, 2023. "Race, Ethnicity, And Taxation Of The Family: The Many Shades Of The Marriage Penalty/Bonus," Working Papers 2304, Tulane University, Department of Economics.
- Margaret E. Brehm & Olga Malkova, 2023.
"The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty,"
National Tax Journal, University of Chicago Press, vol. 76(3), pages 707-741.
- Brehm, Margaret E. & Malkova, Olga, 2023. "The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty," IZA Discussion Papers 16129, Institute of Labor Economics (IZA).
- Lucas Goodman & Katherine Lim & Bruce Sacerdote & Andrew Whitten, 2023.
"Automated Tax Filing: Simulating a Prepopulated Form 1040,"
National Tax Journal, University of Chicago Press, vol. 76(4), pages 805-838.
- Lucas Goodman & Katherine Lim & Bruce Sacerdote & Andrew Whitten, 2022. "Automatic Tax Filing: Simulating a Pre-Populated Form 1040," NBER Working Papers 30008, National Bureau of Economic Research, Inc.
- Maria Jouste & Tina Kaidu Barugahara & Joseph Okello Ayo & Jukka Pirttilä & Pia Rattenhuber, 2023.
"Taxpayer response to greater progressivity: Evidence from personal income tax reform in Uganda,"
Working Papers
13, Finnish Centre of Excellence in Tax Systems Research.
- Maria Jouste & Tina Kaidu Barugahara & Joseph Okello Ayo & Jukka Pirttilä & Pia Rattenhuber, 2023. "Taxpayer response to greater progressivity: Evidence from personal income tax reform in Uganda," WIDER Working Paper Series wp-2023-66, World Institute for Development Economic Research (UNU-WIDER).
- Gabrielle Pepin & Yulya Truskinovsky, 2023. "Not Just for Kids: Child and Dependent Care Credit Benefits for Adult Care," Upjohn Working Papers 23-381, W.E. Upjohn Institute for Employment Research.
- Enrico Bertacchini & Federico Revelli & Roberto Zotti, 2023.
"Lord, How I Want to Be in That Number! On the Blessing of UNESCO World Heritage Listing,"
CESifo Working Paper Series
10293, CESifo.
- Bertacchini, Enrico & Revelli, Federico & Zotti, Roberto, 2023. "Lord, how I want to be in that number! On the blessing of UNESCO World Heritage listing," Department of Economics and Statistics Cognetti de Martiis. Working Papers 202304, University of Turin.
- MIHAILA, Nicoleta, 2023. "About Households' Wealth And The Effects Of Some Tax Measures That May Affect It," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 27(4), pages 60-74, December.
- AILINCA, Alina Georgeta, 2023. "The Impact Of Personal Income Tax Progresivity On Several Macroeconomic Indicators At Eu27 Level For 2000 - 2022 Period," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", vol. 11(1), pages 23-33, October.
- Bartosik Krzysztof, 2023. "The Family 500+ benefit and changes in female employment in Poland," Central European Economic Journal, Sciendo, vol. 10(57), pages 23-34, January.
- Sokolovska Alla & Zatonatska Tetiana & Rainova Larysa, 2023. "Benchmark and Tax Expenditures on Personal Income Tax in Ukraine," Economics, Sciendo, vol. 11(1), pages 159-175, June.
- Kudła Janusz & Woźniak Rafał & Walczyk Konrad & Dudek Maciej & Kruszewski Robert, 2023. "Determinants of inheritance and gifts taxation in the European Union," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 59(3), pages 225-242, September.
- Richter Wolfram F., 2023. "Vom Ehegattensplitting zur Individualbesteuerung," Wirtschaftsdienst, Sciendo, vol. 103(10), pages 705-709, October.
- Bach Stefan, 2023. "Erhöhung der Freibeträge sinnvoll!," Wirtschaftsdienst, Sciendo, vol. 103(1), pages 5-5, January.
- Isaak Niklas & Jessen Robin & Schmidt Christoph M., 2023. "Eingebaute Solidarität: „Starke Schultern“ finanzieren Entlastungen in Krisenzeiten," Wirtschaftsdienst, Sciendo, vol. 103(6), pages 380-385, June.
- Breyer Friedrich, 2023. "Ehegattensplitting: Steuer, Rente und GKV-Beiträge," Wirtschaftsdienst, Sciendo, vol. 103(8), pages 511-511, August.
- Stöwhase Sven, 2023. "Gestaffelte Pflegeversicherungsbeiträge: Herausforderung für die Verwaltung," Wirtschaftsdienst, Sciendo, vol. 103(9), pages 584-584, September.
- Luhmann Hans-Jochen, 2023. "Gasverteilnetze: Wer trägt die Kosten?," Wirtschaftsdienst, Sciendo, vol. 103(9), pages 586-586, September.
- Wrohlich Katharina, 2023. "Reformen bei Elterngeld und Ehegattensplitting könnten gleichstellungspolitische Impulse setzen," Wirtschaftsdienst, Sciendo, vol. 103(9), pages 600-602, September.
- Masanori Orihara, 2023. "Election-Day Market Reactions to Tax Proposals: Evidence from a Close Vote," Working Papers 2219, Waseda University, Faculty of Political Science and Economics.
- Gasior, Katrin & Jara, H. Xavier & Makovec, Mattia, 2024.
"Assessing the effectiveness of social protection measures in mitigating COVID-19-related income shocks in the European union,"
Economic Analysis and Policy, Elsevier, vol. 83(C), pages 583-605.
- Gasior, Katrin & Jara, H. Xavier & Makovec, Mattia, 2023. "Assessing the effectiveness of social protection measures in mitigating COVID-19-related income shocks in the European Union," LSE Research Online Documents on Economics 120240, London School of Economics and Political Science, LSE Library.
- Gasior,Katrin & Jara,H. Xavier & Makovec,Mattia, 2023. "Assessing the Effectiveness of Social Protection Measures in Mitigating COVID-19-Related Income Shocks in the European Union," Policy Research Working Paper Series 10546, The World Bank.
- Belguise, Margot & Huang, Yuchen & Mo, Zhexun, 2023. "Non-Meritocrats or Conformist Meritocrats? A Redistribution Experiment in China and France," The Warwick Economics Research Paper Series (TWERPS) 1476, University of Warwick, Department of Economics.
- Byung Wook Jun & Soo Jean Park & Sung Man Yoon, 2023. "Effects Of Socio-Economic Factors On Governmental Tax Expenditures For Private Pensions In Selected Oecd Countries," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 68(05), pages 1599-1611, September.
- Baumgart, Eike & Blaufus, Kay & Hechtner, Frank, 2023. "The tax treatment of commuting expenses and job-related mobility," arqus Discussion Papers in Quantitative Tax Research 280, arqus - Arbeitskreis Quantitative Steuerlehre.
- Beznoska, Martin & von Haldenwang, Christian & Schüler, Ruth M., 2023. "Tax expenditures in OECD countries: Findings from the Global Tax Expenditures Database," IDOS Discussion Papers 7/2023, German Institute of Development and Sustainability (IDOS).
- Naape, Baneng, 2023. "Tax Knowledge, Tax Complexity and Tax Compliance in South Africa," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 5(1), pages 14-27.
- Kaas, Leo & Lalé, Etienne & Siassi, Nawid, 2023. "Job Ladder and Wealth Dynamics in General Equilibrium," EconStor Preprints 280694, ZBW - Leibniz Information Centre for Economics.
- McShane, William & Sevilir, Merih, 2023. "R&D tax credits and the acquisition of startups," IWH Discussion Papers 15/2023, Halle Institute for Economic Research (IWH).
- Beznoska, Martin & Hentze, Tobias & Niehues, Judith & Stockhausen, Maximilian, 2023. "Auswirkungen der Entlastungspakete in der Energiepreiskrise: Berechnungen für verschiedene Haushaltstypen und Einkommensklassen," IW policy papers 6/2023, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
- Kaas, Leo & Lalé, Etienne & Siassi, Nawid, 2023.
"Job Ladder and Wealth Dynamics in General Equilibrium,"
CEPR Discussion Papers
18706, C.E.P.R. Discussion Papers.
- Kaas, Leo & Lalé, Etienne & Siassi, Nawid, 2023. "Job Ladder and Wealth Dynamics in General Equilibrium," ECON WPS - Working Papers in Economic Theory and Policy 03/2023, TU Wien, Institute of Statistics and Mathematical Methods in Economics, Economics Research Unit.
- Kaas, Leo & Lalé, Etienne & Siassi, Nawid, 2023. "Job Ladder and Wealth Dynamics in General Equilibrium," IZA Discussion Papers 16664, Institute of Labor Economics (IZA).
- Leo Kaas & Etienne Lalé & Nawid Siassi, 2023. "Job Ladder and Wealth Dynamics in General Equilibrium," CESifo Working Paper Series 10847, CESifo.
- Bührle, Anna Theresa & Nicolay, Katharina & Spengel, Christoph & Wickel, Sophia, 2023. "From corporate tax competition to global cooperation? Trends, prospects and effects on German family businesses," ZEW Discussion Papers 23-027, ZEW - Leibniz Centre for European Economic Research.
- Bührle, Anna Theresa & Yen, Chia-Yi, 2023. "Too much "skin in the game" ruins the game: Evidence from managerial capital gains taxes," ZEW Discussion Papers 23-028, ZEW - Leibniz Centre for European Economic Research, revised 2023.
- Kurt Lavetti & Thomas DeLeire & Nicolas R. Ziebarth, 2023.
"How do low‐income enrollees in the Affordable Care Act marketplaces respond to cost‐sharing?,"
Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 90(1), pages 155-183, March.
- Lavetti, Kurt & DeLeire, Thomas & Ziebarth, Nicolas R., 2019. "How Do Low-Income Enrollees in the Affordable Care Act Marketplaces Respond to Cost-Sharing?," IZA Discussion Papers 12731, Institute of Labor Economics (IZA).
- Lavetti, Kurt & DeLeire, Thomas C. & Ziebarth, Nicolas R., 2023. "How do low-income enrollees in the affordable care act marketplaces respond to cost sharing?," ZEW Discussion Papers 23-049, ZEW - Leibniz Centre for European Economic Research.
- Kurt J. Lavetti & Thomas DeLeire & Nicolas R. Ziebarth, 2019. "How Do Low-Income Enrollees in the Affordable Care Act Marketplaces Respond to Cost-Sharing?," NBER Working Papers 26430, National Bureau of Economic Research, Inc.
- Clement E. Bohr & Charles A. Holt & Alexandra V. Schubert, 2023. "A behavioral study of Roth versus traditional retirement savings accounts," ECON - Working Papers 440, Department of Economics - University of Zurich.
2022
- Di Caro, Paolo & Figari, Francesco & Fiorio, Carlo & Manzo, Marco & Riganti, Andrea, 2022. "One step forward and three steps back: pros and cons of a flat tax reform," MPRA Paper 113684, University Library of Munich, Germany.
- Astarita, Caterina & Alcidi, Cinzia, 2022. "Did the COVID-19 pandemic impact income distribution?," MPRA Paper 113851, University Library of Munich, Germany.
- Nakatani, Ryota, 2022. "Optimal fiscal policy in the automated economy," MPRA Paper 115003, University Library of Munich, Germany.
- Chakravarty, Satya R. & Sarkar, Palash, 2022. "A synthesis of local and effective tax progressivity measurement," MPRA Paper 115180, University Library of Munich, Germany.
- H, Gopi & B R, Annappa & E U, Ashok, 2022. "Socio-Economic Status and Utilization of PM-KISAN Financial Assistance: An Empirical Analysis of Davanagere District Beneficiaries in Karnataka," MPRA Paper 118662, University Library of Munich, Germany, revised 04 Aug 2022.
- Jarmila Rybová & Iveta Sekničková, 2022. "Comparison of the European Union Member States in the Field of Social Insurance in the Period 2007-2019," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2022(3), pages 23-47.
- Jan Hájek & Cecília Olexová, 2022. "Comparing Personal Income Tax Gap in the Czech Republic and Slovakia," Politická ekonomie, Prague University of Economics and Business, vol. 2022(1), pages 27-50.
- Henrik Kleven, 2022. "The EITC and the Extensive Margin: A Reappraisal," Working Papers 2022-14, Princeton University. Economics Department..
- Luca Papi, 2022. "La riqualificazione del patrimonio edilizio: un bilancio delle recenti misure di incentivazione (The renovation of the building stock: an assessment of the recent incentive measures)," Moneta e Credito, Economia civile, vol. 75(300), pages 491-509.
- George Kudrna & John Piggott & Phitawat Poonpolkul, 2022.
"Extending pension policy in emerging Asia: An overlapping-generations model analysis for Indonesia,"
CAMA Working Papers
2022-14, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
- George Kudrna & John Piggott & Phitawat Poonpolkul, 2022. "Extending Pension Policy in Emerging Asia: An Overlapping-Generations Model Analysis for Indonesia," PIER Discussion Papers 171, Puey Ungphakorn Institute for Economic Research.
- Glenn P. Jenkins & Owotomiwa C. Olubamiro & Mikhail Miklyaev, 2022.
"Cost-Benefit Analysis of Tax Incentives in Serbia,"
Development Discussion Papers
2022-01, JDI Executive Programs.
- Glenn P. Jenkins & Owotomiwa C. Olubamiro & Mikhail Miklyaev, 2022. "Cost-Benefit Analysis of Tax Incentives in Serbia," Development Discussion Papers 2022-01, JDI Executive Programs.
- Glenn P. Jenkins & Owotomiwa C. Olubamiro & Mikhail Miklyaev, 2022.
"Cost-Benefit Analysis of Tax Incentives in Serbia,"
Development Discussion Papers
2022-01, JDI Executive Programs.
- Glenn P. Jenkins & Owotomiwa C. Olubamiro & Mikhail Miklyaev, 2022. "Cost-Benefit Analysis of Tax Incentives in Serbia," Development Discussion Papers 2022-01, JDI Executive Programs.
- Antoine Ferey & Benjamin B. Lockwood & Dmitry Taubinsky, 2024.
"Sufficient Statistics for Nonlinear Tax Systems with General Across-Income Heterogeneity,"
American Economic Review, American Economic Association, vol. 114(10), pages 3206-3249, October.
- Antoine Ferey & Benjamin Lockwood & Dmitry Taubinsky, 2021. "Sufficient Statistics for Nonlinear Tax Systems with General Across-Income Heterogeneity," NBER Working Papers 29582, National Bureau of Economic Research, Inc.
- Ferey, Antoine & Lockwood, Benjamin & Taubinsky, Dmitry, 2022. "Sufficient Statistics for Nonlinear Tax Systems with General Across-income Heterogeneity," Rationality and Competition Discussion Paper Series 360, CRC TRR 190 Rationality and Competition.
- Antoine Ferey & Benjamin B. Lockwood & Dmitry Taubinsky, 2022. "Sufficient Statistics for Nonlinear Tax Systems with General Across-Income Heterogeneity," CESifo Working Paper Series 9958, CESifo.
- John Bailey Jones & Yue Li, 2023.
"Social Security Reform with Heterogeneous Mortality,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 48, pages 320-344, April.
- John Bailey Jones & Yue Li, 2022. "Online Appendix to "Social Security Reform with Heterogeneous Mortality"," Online Appendices 21-214, Review of Economic Dynamics.
- John Bailey Jones & Yue Li, 2023.
"Social Security Reform with Heterogeneous Mortality,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 48, pages 320-344, April.
- John Bailey Jones & Yue Li, 2022. "Code and data files for "Social Security Reform with Heterogeneous Mortality"," Computer Codes 21-214, Review of Economic Dynamics.
- Ahmad Nawaz & Muhammad Shakeel & Sadia Mushtaq, 2022. "Unemployment, Governance And Migration Flows In Pakistan," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), vol. 11(2), pages 31-43, June.
- Son, Hyun, 2022. "The Distributional Impacts of Fiscal Policy: The Case of the Philippines," ADB Economics Working Paper Series 662, Asian Development Bank.
- Zallé, Oumarou, 2022. "Natural Resource Dependence, Corruption, and Tax Revenue Mobilization," Journal of Economic Integration, Center for Economic Integration, Sejong University, vol. 37(2), pages 316-336.
- Kim, Hyun Seok, 2022. "Effects of Rising Base Rates on Major Manufacturing Industries and Policymaking," i-KIET Issues and Analysis 22/1, Korea Institute for Industrial Economics and Trade.
- Yasue Hakata, 2022. "Do People Smooth their After-Tax Income? Evidence from Japanese Local Tax," Bulletin of Applied Economics, Risk Market Journals, vol. 9(2), pages 147-158.
- Sokolov, Ilya (Соколов, Илья) & Belev, Sergey (Белев, Сергей) & Deryugin, Alexander (Дерюгин, Александр) & Leonov, Elisey (Леонов, Елисей) & Vekerle, Konstantin (Векерле, Константин), 2022. "Distributional Analysis Of The Tax Burden On Individuals In The Russian Federation [Анализ Распределения Налогового Бремени На Физические Лица В Российской Федерации]," Working Papers w20220311, Russian Presidential Academy of National Economy and Public Administration.
- Derek Messacar, 2022. "Labor Supply Responses to Income Taxation among Older Couples: Evidence from a Canadian Reform," Cahiers de recherche / Working Papers 10, Institut sur la retraite et l'épargne / Retirement and Savings Institute.
- Gabrielle Pepin, 2022. "How Would a Permanently Refundable Child and Dependent Care Credit Affect Eligibility, Benefits, and Incentives?," Public Finance Review, , vol. 50(1), pages 33-61, January.
- Michel Strawczynski & Oren Tirosh, 2022. "Government Welfare Policy Under a Skilled-Biased Technological Change," Public Finance Review, , vol. 50(5), pages 515-557, September.
- Gaurav Datt & Ranjan Ray & Christopher Teh, 2022. "Progressivity and redistributive effects of income taxes: evidence from India," Empirical Economics, Springer, vol. 63(1), pages 141-178, July.
- Tuomas Matikka & Tuuli Paukkeri, 2022. "Does sending letters increase the take-up of social benefits? Evidence from a new benefit program," Empirical Economics, Springer, vol. 63(6), pages 3253-3287, December.
- Satya R. Chakravarty & Palash Sarkar, 2022. "Inequality minimising subsidy and taxation," Economic Theory Bulletin, Springer;Society for the Advancement of Economic Theory (SAET), vol. 10(1), pages 53-67, May.
- Claudio Socci & Silvia D’Andrea & Stefano Deriu & Rosita Pretaroli & Francesca Severini, 2022. "Does the Personal Income Flat Tax fit with Economic Growth and Inequality in Italy?," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 8(3), pages 523-548, November.
- Dimitra Ntertsou & Christos Galanos & Konstantinos Liapis, 2022. "Degree of Personal Income Taxation Convergence in the Eurozone," Springer Proceedings in Business and Economics, in: Pantelis Sklias & Persefoni Polychronidou & Anastasios Karasavvoglou & Victoria Pistikou & Nikolaos (ed.), Business Development and Economic Governance in Southeastern Europe, pages 383-407, Springer.
- Aikaterini Tsisinou & Giannoula Florou, 2022. "Greek Taxation Revenues Before and After the Economic Crisis," Springer Proceedings in Business and Economics, in: Pantelis Sklias & Persefoni Polychronidou & Anastasios Karasavvoglou & Victoria Pistikou & Nikolaos (ed.), Business Development and Economic Governance in Southeastern Europe, pages 409-432, Springer.
- Luisa Fuster, 2022. "Macroeconomic and distributive effects of increasing taxes in Spain," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 13(4), pages 613-648, December.
- Michael Christl & Silvia De Poli & Dénes Kucsera & Hanno Lorenz, 2022.
"COVID-19 and (gender) inequality in income: the impact of discretionary policy measures in Austria,"
Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 158(1), pages 1-17, December.
- Christl, Michael & De Poli, Silvia & Kucsera, Dénes & Lorenz, Hanno, 2021. "COVID-19 and (gender) inequality in income: The impact of discretionary policy measures in Austria," Working Papers 22, Agenda Austria.
- Michael Christl & Silvia De Poli & Denes Kucsera & Hanno Lorenz, 2021. "COVID-19 and (gender) inequality in income: the impact of discretionary policy measures in Austria," JRC Working Papers on Taxation & Structural Reforms 2021-05, Joint Research Centre.
- Christl, Michael & De Poli, Silvia & Kucsera, Dénes & Lorenz, Hanno, 2021. "COVID-19 and (gender) inequality in income: the impact of discretionary policy measures in Austria," GLO Discussion Paper Series 917, Global Labor Organization (GLO).
- Dénes Kucsera & Hanno Lorenz & Wolfgang Nagl, 2022. "Die Entwicklung der Mittelschicht in Österreich und Deutschland [The Development of the Middle Class in Austria and Germany]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(10), pages 789-794, October.
- Katja Rietzler, 2022. "Steuertarif nicht der richtige Hebel für gezielte Entlastungen [Tax Rate not the Right Lever for Targeted Relief]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(10), pages 749-752, October.
- Steffen J. Roth, 2022. "Das Ehegattensplitting steht der Erwerbstätigkeit von Frauen nicht im Weg [The Taxation of Couples in Germany Does Not Prevent Women from Working]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(12), pages 965-970, December.
- Manfred Rose, 2022. "Besteuerung thesaurierter Unternehmensgewinne und Einkünfte aus Kapitalvermögen [Taxation of Retained Profits of Enterprises and Income from Capital Assets]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(7), pages 534-539, July.
- Benjamin Fischer & Carl-Friedrich Elmer, 2022. "Entfernungspauschale nicht anheben, sondern reformieren! [Do not raise the commuting allowance, but reform it!]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(8), pages 574-575, August.
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- Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris T., 2022. "Optimal Taxation with Multiple Incomes and Types," Discussion Papers 2022/3, Norwegian School of Economics, Department of Business and Management Science.
- Kevin Spiritus & Etienne Lehmann & Sander Renes & Floris Zoutman, 2022. "Optimal Taxation with Multiple Incomes and Types," CESifo Working Paper Series 9534, CESifo.
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- Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris T., 2022. "Optimal Taxation with Multiple Incomes and Types," IZA Discussion Papers 15036, Institute of Labor Economics (IZA).
- Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris, 2022. "Optimal Taxation with Multiple Incomes and Types," CEPR Discussion Papers 16797, C.E.P.R. Discussion Papers.
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"Tax Incentives for High Skilled Migrants: Evidence from a Preferential Tax Scheme in the Netherlands,"
IZA Discussion Papers
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- Kevin Spiritus, 2022. "Optimal Commodity Taxation When Households Earn Multiple Incomes," Tinbergen Institute Discussion Papers 22-082/VI, Tinbergen Institute.
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"How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan,"
The Review of Economics and Statistics, MIT Press, vol. 104(1), pages 116-132, March.
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"Bunching estimation of elasticities using Stata,"
Stata Journal, StataCorp LP, vol. 22(3), pages 597-624, September.
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"The Earned Income Tax Credit and Maternal Time Use: More Time Working and Less Time with Kids?,"
Journal of Labor Economics, University of Chicago Press, vol. 40(3), pages 573-611.
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"A Grant to Every Citizen: Survey Evidence of the Impact of a Direct Government Payment in Israel,"
National Tax Journal, University of Chicago Press, vol. 75(2), pages 229-263.
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- Verónica Amarante & Federico Scalese, 2022. "La respuesta fiscal frente al COVID-19 en Uruguay," Documentos de Trabajo (working papers) 22-17, Instituto de EconomÃa - IECON.
- David Cano Ortiz, 2022. "Pensions and informality in a structuralist dual-economy model," Department of Economics University of Siena 892, Department of Economics, University of Siena.
- Omodero Cordelia Onyinyechi, 2022. "The Effects of Corporate and Individual Income Taxes on A gricultural Development in Nigeria," Folia Oeconomica Stetinensia, Sciendo, vol. 22(2), pages 168-179, December.
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"Firm Heterogeneity and the Impact of Payroll Taxes,"
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"Reducing the income tax burden for households with children: an assessment of the child tax credit reform in Austria,"
Fiscal Studies, John Wiley & Sons, vol. 43(2), pages 151-177, June.
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- Varga, Janos & Christl, Michael & De Poli, Silvia, 2020. "Reducing the income tax burden for households with children: An assessment of the child tax credit reform in Austria," EUROMOD Working Papers EM1/20, EUROMOD at the Institute for Social and Economic Research.
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"Monetary compensation schemes during the COVID-19 pandemic: implications for household incomes, liquidity constraints and consumption across the EU,"
The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 22(2), pages 411-431, June.
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- Michael Christl & Silvia De Poli & Francesco Figari & Tine Hufkens & Chrysa Leventi & Andrea Papini & Alberto Tumino, 2022. "Monetary compensation schemes during the COVID-19 pandemic: Implications for household incomes, liquidity constraints and consumption across the EU," JRC Working Papers on Taxation & Structural Reforms 2022-03, Joint Research Centre.
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- Beznoska, Martin & Hentze, Tobias & Kauder, Björn, 2022. "Automatische Inflationsanpassung auch bei Lohn- und Einkommensteuer: Stellungnahme für den Finanzausschuss des Schleswig-Holsteinischen Landtags zum Antrag der Fraktion der FDP, Drucksache 20/253," IW-Reports 66/2022, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
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"Income Taxes, Gross Hourly Wages, and the Anatomy of Behavioral Responses: Evidence from a Danish tax reform,"
Discussion papers
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"Lifecycle Earnings Risk and Insurance: New Evidence from Australia,"
The Economic Record, The Economic Society of Australia, vol. 99(325), pages 141-174, June.
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"Imperfect Competition, Compensating Differentials, and Rent Sharing in the US Labor Market,"
American Economic Review, American Economic Association, vol. 112(1), pages 169-212, January.
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- Thibaut Lamadon & Bradley Setzler & Magne Mogstad, 2019. "Imperfect Competition, Compensating Differentials and Rent Sharing in the U.S. Labor Market," 2019 Meeting Papers 1583, Society for Economic Dynamics.
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"Rational Illiquidity and Consumption: Theory and Evidence from Income Tax Withholding and Refunds,"
American Economic Review, American Economic Association, vol. 112(9), pages 2959-2991, September.
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"Why Is Europe More Equal than the United States?,"
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"Skewed Idiosyncratic Income Risk over the Business Cycle: Sources and Insurance,"
American Economic Journal: Macroeconomics, American Economic Association, vol. 14(2), pages 207-242, April.
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"Increasing Hours Worked: Moonlighting Responses to a Large Tax Reform,"
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"Removing Welfare Traps: Employment Responses in the Finnish Basic Income Experiment,"
American Economic Journal: Economic Policy, American Economic Association, vol. 14(1), pages 501-522, February.
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"The Labor Market Impacts of Universal and Permanent Cash Transfers: Evidence from the Alaska Permanent Fund,"
American Economic Journal: Economic Policy, American Economic Association, vol. 14(2), pages 315-340, May.
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"Gini and Optimal Income Taxation by Rank,"
American Economic Journal: Economic Policy, American Economic Association, vol. 14(3), pages 352-379, August.
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"Behavioral Responses to Wealth Taxes: Evidence from Switzerland,"
American Economic Journal: Economic Policy, American Economic Association, vol. 14(4), pages 111-150, November.
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"Can Nudges Increase Take-Up of the EITC? Evidence from Multiple Field Experiments,"
American Economic Journal: Economic Policy, American Economic Association, vol. 14(4), pages 432-452, November.
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"The Affordable Care Act After a Decade: Its Impact on the Labor Market and the Macro Economy,"
Annual Review of Economics, Annual Reviews, vol. 14(1), pages 453-494, August.
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"Emigration and Tax Revenue,"
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"Promoting self‐employment: Does it create more employment and business activity?,"
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CEP Discussion Papers
dp1835, Centre for Economic Performance, LSE.
- D’Ambrosio, Anna & Scrutinio, Vincenzo, 2022. "A few Euro more: benefit generosity and the optimal path of unemployment benefits," LSE Research Online Documents on Economics 117803, London School of Economics and Political Science, LSE Library.
- Pedro Rossi & Ricardo Gonçalves & Ping Shang, 2022. "Progressivity and distributive impacts of personal income tax: the case of China and Brazil," Brazilian Journal of Political Economy, Center of Political Economy, vol. 42(4), pages 998-1013.
- Kazuhiko Sumiya & Jesper Bagger, 2022.
"Income Taxes, Gross Hourly Wages, and the Anatomy of Behavioral Responses: Evidence from a Danish Tax Reform,"
Economics Working Papers
2022-03, Department of Economics and Business Economics, Aarhus University.
- SUMIYA Kazuhiko & Jesper BAGGER, 2022. "Income Taxes, Gross Hourly Wages, and the Anatomy of Behavioral Responses: Evidence from a Danish tax reform," Discussion papers 22077, Research Institute of Economy, Trade and Industry (RIETI).
- Sumiya, Kazuhiko & Bagger, Jesper, 2022. "Income Taxes, Gross Hourly Wages, and the Anatomy of Behavioral Responses: Evidence from a Danish Tax Reform," IZA Discussion Papers 15502, Institute of Labor Economics (IZA).
- Alexander Leodolter & Savina Princen & Aleksander Rutkowski, 2022. "Immovable Property Taxation for Sustainable and Inclusive Growth," European Economy - Discussion Papers 156, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Alexander Leodolter & Aleksander Rutkowski, 2022. "The Fiscal and Distributional Effects of Removing Mortgage Interest Tax Relief in EU Member States," European Economy - Economic Briefs 072, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Stefano Boscolo, 2022. "The contribution of tax-benefit instruments to income redistribution in Italy," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2022(2), pages 181-231.
- Milan Scasny & Matej Opatrny, 2022. "New Estimate of the Elasticity of Marginal Utility of Consumption for Europe: Implications for the Social Discount Rate," Working Papers IES 2022/29, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2022.
- Elias Ilin & Laurence J. Kotlikoff & M. Melinda Pitts, 2022. "Pink and Poverty Taxes on Marriage," Policy Hub, Federal Reserve Bank of Atlanta, vol. 2022(12), October.
- Lucas Goodman & Anita Mukherjee & Shanthi Ramnath, 2022. "Set it and Forget it? Financing Retirement in an Age of Defaults," Working Paper Series WP 2022-50, Federal Reserve Bank of Chicago.
- Elin Halvorsen & Hans A Holter & Serdar Ozkan & Kjetil Storesletten, 2024.
"Dissecting Idiosyncratic Earnings Risk,"
Journal of the European Economic Association, European Economic Association, vol. 22(2), pages 617-668.
- Storesletten, Kjetil & Halvorsen, Elin & Holter, Hans & Ozkan, Serdar, 2020. "Dissecting Idiosyncratic Earnings Risk," CEPR Discussion Papers 15395, C.E.P.R. Discussion Papers.
- Elin Halvorsen & Hans Holter & Serdar Ozkan & Kjetil Storesletten, 2022. "Dissecting Idiosyncratic Earnings Risk," Working Papers 2022-024, Federal Reserve Bank of St. Louis, revised 02 Mar 2023.
- Johannes Koeckeis, 2022. "Intra-household inequality and tax planning of same-sex couples," GRAPE Working Papers 73, GRAPE Group for Research in Applied Economics.
- Elena N. Timchenko & Alexander I. Pogorletsky, 2022. "Property Taxation: Transformational Changes in the Digital Era and Impact of the COVID-19 Pandemic," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 28-43, June.
- Alena Kireyeva & Milyausha Pinskaya, 2022. "Providing Incentives for Intellectual Labor through Tax Policy in Belarus," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 61-73, June.
- Aleksandra L. Osmolovskaya-Suslina & Sofiia R. Borisova, 2022. "Regional Budget Revenues in Early 2022: Main Trends and Risk Factors," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 25-43, December.
- Georges Casamatta, 2023. "On the desirability of taxing bequests," Post-Print hal-03879870, HAL.
- Lefebvre, Marie-Noëlle & Lehmann, Etienne & Sicsic, Michaël, 2022.
"Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter!,"
CEPR Discussion Papers
17540, C.E.P.R. Discussion Papers.
- Marie-Noëlle Lefèbvre & Etienne Lehmann & Michaël Sicsic, 2022. "Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter !," Post-Print hal-03891550, HAL.
- Lefebvre, Marie-Noëlle & Lehmann, Etienne & Sicsic, Michaël, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," IZA Discussion Papers 16112, Institute of Labor Economics (IZA).
- Etienne Lehmann & Michaël Sicsic & Marie-Noëlle Lefèbvre, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter," Working Papers hal-04104198, HAL.
- Marie-Noëlle Lefèbvre & Etienne Lehmann & Michaël Sicsic, 2023. "Estimating the Laffer Tax Rate on Capital Incomes: Cross-base Responses Matter!," Post-Print hal-04183935, HAL.
- Etienne Lehmann & Michaël Sicsic & Marie-Noëlle Lefèbvre, 2022. "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," Working Papers hal-03762730, HAL.
- Marie-Noëlle Lefebvre & Etienne Lehmann & Michaël Sicsic, 2022. "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," CESifo Working Paper Series 9879, CESifo.
- Marie-Noëlle Lefebvre & Etienne Lehmann & Michaël Sicsic, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter!," TEPP Working Paper 2023-05, TEPP.
- Marie-Noëlle Lefèbvre & Etienne Lehmann & Michael Sicsic, 2022. "Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter !," Post-Print hal-03891565, HAL.
- Lefebvre, Marie-Noëlle & Lehmann, Etienne & Sicsic, Michaël, 2022.
"Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter!,"
CEPR Discussion Papers
17540, C.E.P.R. Discussion Papers.
- Marie-Noëlle Lefèbvre & Etienne Lehmann & Michael Sicsic, 2022. "Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter !," Post-Print hal-03891565, HAL.
- Lefebvre, Marie-Noëlle & Lehmann, Etienne & Sicsic, Michaël, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," IZA Discussion Papers 16112, Institute of Labor Economics (IZA).
- Etienne Lehmann & Michaël Sicsic & Marie-Noëlle Lefèbvre, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter," Working Papers hal-04104198, HAL.
- Marie-Noëlle Lefèbvre & Etienne Lehmann & Michaël Sicsic, 2023. "Estimating the Laffer Tax Rate on Capital Incomes: Cross-base Responses Matter!," Post-Print hal-04183935, HAL.
- Etienne Lehmann & Michaël Sicsic & Marie-Noëlle Lefèbvre, 2022. "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," Working Papers hal-03762730, HAL.
- Marie-Noëlle Lefebvre & Etienne Lehmann & Michaël Sicsic, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter!," TEPP Working Paper 2023-05, TEPP.
- Marie-Noëlle Lefebvre & Etienne Lehmann & Michaël Sicsic, 2022. "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," CESifo Working Paper Series 9879, CESifo.
- Marie-Noëlle Lefèbvre & Etienne Lehmann & Michaël Sicsic, 2022. "Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter !," Post-Print hal-03891550, HAL.
- Laurent Simula & Alain Trannoy, 2022. "Gini and Optimal Income Taxation by Rank," Post-Print hal-04000868, HAL.
- Thomas Blanchet & Lucas Chancel & Amory Gethin, 2022.
"Why Is Europe More Equal than the United States?,"
American Economic Journal: Applied Economics, American Economic Association, vol. 14(4), pages 480-518, October.
- Thomas Blanchet & Lucas Chancel & Amory Gethin, 2020. "Why Is Europe More Equal Than the United States?," World Inequality Lab Working Papers halshs-03022133, HAL.
- Thomas Blanchet & Lucas Chancel & Amory Gethin, 2022. "Why Is Europe More Equal than the United States?," Post-Print halshs-03953963, HAL.
- Thomas Blanchet & Lucas Chancel & Amory Gethin, 2020. "Why Is Europe More Equal Than the United States?," PSE Working Papers halshs-03022133, HAL.
- Thomas Blanchet & Lucas Chancel & Amory Gethin, 2022. "Why Is Europe More Equal than the United States?," PSE-Ecole d'économie de Paris (Postprint) halshs-03953963, HAL.
- Thomas Blanchet & Lucas Chancel & Amory Gethin, 2020. "Why Is Europe More Equal Than the United States?," Working Papers halshs-03022133, HAL.
- Thomas Blanchet & Lucas Chancel & Amory Gethin, 2022.
"Why Is Europe More Equal than the United States?,"
American Economic Journal: Applied Economics, American Economic Association, vol. 14(4), pages 480-518, October.
- Thomas Blanchet & Lucas Chancel & Amory Gethin, 2020. "Why Is Europe More Equal Than the United States?," World Inequality Lab Working Papers halshs-03022133, HAL.
- Thomas Blanchet & Lucas Chancel & Amory Gethin, 2022. "Why Is Europe More Equal than the United States?," PSE-Ecole d'économie de Paris (Postprint) halshs-03953963, HAL.
- Thomas Blanchet & Lucas Chancel & Amory Gethin, 2022. "Why Is Europe More Equal than the United States?," Post-Print halshs-03953963, HAL.
- Thomas Blanchet & Lucas Chancel & Amory Gethin, 2020. "Why Is Europe More Equal Than the United States?," PSE Working Papers halshs-03022133, HAL.
- Thomas Blanchet & Lucas Chancel & Amory Gethin, 2020. "Why Is Europe More Equal Than the United States?," Working Papers halshs-03022133, HAL.
- Fehr, Ernst & Epper, Thomas & Senn, Julien, 2022.
"Other-Regarding Preferences and Redistributive Politics,"
IZA Discussion Papers
15088, Institute of Labor Economics (IZA).
- Ernst Fehr & Thomas Epper & Julien Senn, 2022. "Other-regarding Preferences and Redistributive Politics," Working Papers hal-03506826, HAL.
- Lefebvre, Marie-Noëlle & Lehmann, Etienne & Sicsic, Michaël, 2022.
"Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter!,"
CEPR Discussion Papers
17540, C.E.P.R. Discussion Papers.
- Lefebvre, Marie-Noëlle & Lehmann, Etienne & Sicsic, Michaël, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," IZA Discussion Papers 16112, Institute of Labor Economics (IZA).
- Etienne Lehmann & Michaël Sicsic & Marie-Noëlle Lefèbvre, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter," Working Papers hal-04104198, HAL.
- Etienne Lehmann & Michaël Sicsic & Marie-Noëlle Lefèbvre, 2022. "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," Working Papers hal-03762730, HAL.
- Marie-Noëlle Lefèbvre & Etienne Lehmann & Michaël Sicsic, 2023. "Estimating the Laffer Tax Rate on Capital Incomes: Cross-base Responses Matter!," Post-Print hal-04183935, HAL.
- Marie-Noëlle Lefèbvre & Etienne Lehmann & Michael Sicsic, 2022. "Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter !," Post-Print hal-03891565, HAL.
- Marie-Noëlle Lefebvre & Etienne Lehmann & Michaël Sicsic, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter!," TEPP Working Paper 2023-05, TEPP.
- Marie-Noëlle Lefebvre & Etienne Lehmann & Michaël Sicsic, 2022. "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," CESifo Working Paper Series 9879, CESifo.
- Marie-Noëlle Lefèbvre & Etienne Lehmann & Michaël Sicsic, 2022. "Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter !," Post-Print hal-03891550, HAL.
- Miao, Dingquan & Selin, Håkan & Söderström, Martin, 2022. "Earnings responses to even higher taxes," Working Paper Series 2022:12, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Stenkula, Mikael & Wykman, Niklas, 2022. "The Taxation of Closely Held Firms: The Achilles Heel of the Dual Income Tax System Reconsidered," Working Paper Series 1434, Research Institute of Industrial Economics.
- Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris T., 0.
"Optimal taxation with multiple incomes and types,"
Theoretical Economics, Econometric Society.
- Kevin Spiritus & Etienne Lehmann & Sander Renes, "undated". "Optimal Taxation with Multiple Incomes and Types," Tinbergen Institute Discussion Papers 22-000/IVI, Tinbergen Institute.
- Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris T., 2022. "Optimal Taxation with Multiple Incomes and Types," Discussion Papers 2022/3, Norwegian School of Economics, Department of Business and Management Science.
- Kevin Spiritus & Etienne Lehmann & Sander Renes & Floris T. Zoutman, 2022. "Optimal Taxation with Multiple Incomes and Types," TEPP Working Paper 2022-01, TEPP.
- Kevin Spiritus & Etienne Lehmann & Sander Renes & Floris Zoutman, 2022. "Optimal Taxation with Multiple Incomes and Types," CESifo Working Paper Series 9534, CESifo.
- Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris, 2022. "Optimal Taxation with Multiple Incomes and Types," CEPR Discussion Papers 16797, C.E.P.R. Discussion Papers.
- Kevin Spiritus & Etienne Lehmann & Sander Renes & Floris T Zoutman, 2023. "Optimal Taxation with Multiple Incomes and Types," Working Papers hal-04066627, HAL.
- Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris T., 2022. "Optimal Taxation with Multiple Incomes and Types," IZA Discussion Papers 15036, Institute of Labor Economics (IZA).
- Chiappori, Pierre-Andre & Fioro, Carlo & Galichon, Alfred & Verzillo, Stefano, 2022.
"Assortative Matching on Income,"
Working Papers
2022-07, Joint Research Centre, European Commission.
- Pierre-André Chiappori & Carlo Fiorio & Alfred Galichon & Stefano Verzillo, 2022. "Assortative Matching on Income," Working Papers 2022-006, Human Capital and Economic Opportunity Working Group.
- Morgan Daly & Mary Jane Lenard & Lisa Monahan, 2022. "To Spend Or Not To Spend: An Investigation Of Consumer Behaviors Related To Tax Refunds," Accounting & Taxation, The Institute for Business and Finance Research, vol. 14(1), pages 1-14.
- Dorothy Thompson & Darlene Booth-Bell, 2022. "Remote Work And State Tax Complexity: The High Cost To Interstate Educators," Accounting & Taxation, The Institute for Business and Finance Research, vol. 14(1), pages 45-55.
- María Cervini-Plá & Mariona Tomàs & Javier Vázquez-Grenno, 2022. "Public transportation, fare policies and tax salience," Working Papers 2022/05, Institut d'Economia de Barcelona (IEB).
- Marko Ledic & Ivica Rubil & Ivica Urban, 2022.
"Missing top incomes and tax-benefit microsimulation: evidence from correcting household survey data using tax records data,"
Working Papers
609, ECINEQ, Society for the Study of Economic Inequality.
- Marko Ledic & Ivica Rubil & Ivica Urban, 2022. "Missing top incomes and tax-benefit microsimulation: evidence from correcting household survey data using tax records data," Working Papers 2201, The Institute of Economics, Zagreb.
- Matteo F. Ghilardi & Roy Zilberman, 2024.
"Macroeconomic Effects of Dividend Taxation with Investment Credit Limits,"
Journal of Political Economy Macroeconomics, University of Chicago Press, vol. 2(3), pages 409-448.
- Matteo F. Ghilardi & Roy Zilberman, 2022. "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Working Papers 359000594, Lancaster University Management School, Economics Department.
- Matteo Ghilardi & Roy Zilberman, 2023. "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Working Papers 387012802, Lancaster University Management School, Economics Department.
- Matteo Ghilardi & Roy Zilberman, 2022. "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," IMF Working Papers 2022/127, International Monetary Fund.
- Cevik Serhan & Naik Sadhna, 2023.
"Don’t Look Up: House Prices in Emerging Europe,"
German Economic Review, De Gruyter, vol. 24(4), pages 411-436, December.
- Mr. Serhan Cevik & Sadhna Naik, 2022. "Don't Look Up: House Prices in Emerging Europe," IMF Working Papers 2022/236, International Monetary Fund.
- Satya R. Chakravarty & Rama Pal & Rupayan Pal & Palash Sarkar, 2022. "Minimum inequality taxation, average and minimally progressive taxations and depolarization," Indira Gandhi Institute of Development Research, Mumbai Working Papers 2022-010, Indira Gandhi Institute of Development Research, Mumbai, India.
- Andrew Clark & Conchita D'Ambrosio & Anthony Lepinteur & Giorgia Menta, 2022. "Pandemic Policy and Individual Income Changes across Europe," Working Papers 600, ECINEQ, Society for the Study of Economic Inequality.
- Marko Ledic & Ivica Rubil & Ivica Urban, 2022.
"Missing top incomes and tax-benefit microsimulation: evidence from correcting household survey data using tax records data,"
Working Papers
2201, The Institute of Economics, Zagreb.
- Marko Ledic & Ivica Rubil & Ivica Urban, 2022. "Missing top incomes and tax-benefit microsimulation: evidence from correcting household survey data using tax records data," Working Papers 609, ECINEQ, Society for the Study of Economic Inequality.
- Michael Christl & Silvia De Poli & Francesco Figari & Tine Hufkens & Chrysa Leventi & Andrea Papini & Alberto Tumino, 2024.
"Monetary compensation schemes during the COVID-19 pandemic: implications for household incomes, liquidity constraints and consumption across the EU,"
The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 22(2), pages 411-431, June.
- Michael Christl & Silvia De Poli & Francesco Figari & Tine Hufkens & Chrysa Leventi & Andrea Papini & Alberto Tumino, 2022. "Monetary compensation schemes during the COVID-19 pandemic: Implications for household incomes, liquidity constraints and consumption across the EU," JRC Working Papers on Taxation & Structural Reforms 2022-03, Joint Research Centre.
- Michael Christl & Silvia De Poli & Francesco Figari & Tine Hufkens & Chrysa Leventi & Andrea Papini & Alberto Tumino, 2022. "Monetary compensation schemes during the COVID-19 pandemic: Implications for household incomes, liquidity constraints and consumption across the EU," Working Papers 613, ECINEQ, Society for the Study of Economic Inequality.
- Christl, Michael & De Poli, Silvia & Figari, Francesco & Hufkens, Tine & Leventi, Chrysa & Papini, Andrea & Tumino, Alberto, 2022. "Monetary compensation schemes during the COVID-19 pandemic: Implications for household incomes, liquidity constraints and consumption across the EU," GLO Discussion Paper Series 1082, Global Labor Organization (GLO).
- Sofia Maier & Mattia Ricci & Vanda Almeida & Michael Christl & Hugo Cruces & Silvia De Poli & Klaus Grunberger & Adrian Hernandez & Tine Hufkens & Daniela Hupteva & Viginta Ivaskaite-Tamosiune & Marta, 2022.
"EUROMOD baseline report,"
JRC Working Papers on Taxation & Structural Reforms
2022-01, Joint Research Centre.
- BORNUKOVA Kateryna & PICOS Fidel & AMORES Antonio F & BELOUSOVA Irina & CRUCES Hugo & DE AGOSTINI Paola & DE POLI Silvia & DREONI Ilda & GRUNBERGER Klaus & HERNANDEZ MARTIN Adrian & JEDRYCH VILLA Mart, 2024. "EUROMOD baseline report," JRC Working Papers on Taxation & Structural Reforms 2024-03, Joint Research Centre.
- DE POLI Silvia & GIL-BERMEJO LAZO Celia & LEVENTI Chrysa & MAIER Sofia & PAPINI Andrea & RICCI Mattia & SERRUYS Hannes & ALMEIDA Vanda & CHRISTL Michael & CRUCES Hugo & DE AGOSTINI Paola & GRUNBERGER , 2023. "EUROMOD baseline report," JRC Working Papers on Taxation & Structural Reforms 2023-05, Joint Research Centre.
- Michael Christl & Silvia De Poli & Francesco Figari & Tine Hufkens & Chrysa Leventi & Andrea Papini & Alberto Tumino, 2024.
"Monetary compensation schemes during the COVID-19 pandemic: implications for household incomes, liquidity constraints and consumption across the EU,"
The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 22(2), pages 411-431, June.
- Michael Christl & Silvia De Poli & Francesco Figari & Tine Hufkens & Chrysa Leventi & Andrea Papini & Alberto Tumino, 2022. "Monetary compensation schemes during the COVID-19 pandemic: Implications for household incomes, liquidity constraints and consumption across the EU," Working Papers 613, ECINEQ, Society for the Study of Economic Inequality.
- Michael Christl & Silvia De Poli & Francesco Figari & Tine Hufkens & Chrysa Leventi & Andrea Papini & Alberto Tumino, 2022. "Monetary compensation schemes during the COVID-19 pandemic: Implications for household incomes, liquidity constraints and consumption across the EU," JRC Working Papers on Taxation & Structural Reforms 2022-03, Joint Research Centre.
- Christl, Michael & De Poli, Silvia & Figari, Francesco & Hufkens, Tine & Leventi, Chrysa & Papini, Andrea & Tumino, Alberto, 2022. "Monetary compensation schemes during the COVID-19 pandemic: Implications for household incomes, liquidity constraints and consumption across the EU," GLO Discussion Paper Series 1082, Global Labor Organization (GLO).
- Carlo V. Fiorio & Tommaso Frattini & Andrea Riganti & Michael Christl, 2024.
"Migration and public finances in the EU,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 635-684, June.
- Carlo V. Fiorio & Tommaso Frattini & Andrea Riganti & Michael Christl, 2022. "Migration and public finances in the EU," JRC Working Papers on Taxation & Structural Reforms 2022-05, Joint Research Centre.
- Riccardo Bruni & Alessandro Gioffré & Maria Marino, 2022.
""In-group bias in preferences for redistribution: a survey experiment in Italy","
IREA Working Papers
202223, University of Barcelona, Research Institute of Applied Economics, revised Nov 2023.
- Riccardo Bruni & Alessandro Gioffré & Maria Marino, 2023. "In-Group Bias in Preferences for Redistribution: A Survey Experiment in Italy," CESifo Working Paper Series 10785, CESifo.
- Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris T., 0.
"Optimal taxation with multiple incomes and types,"
Theoretical Economics, Econometric Society.
- Kevin Spiritus & Etienne Lehmann & Sander Renes, "undated". "Optimal Taxation with Multiple Incomes and Types," Tinbergen Institute Discussion Papers 22-000/IVI, Tinbergen Institute.
- Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris T., 2022. "Optimal Taxation with Multiple Incomes and Types," IZA Discussion Papers 15036, Institute of Labor Economics (IZA).
- Kevin Spiritus & Etienne Lehmann & Sander Renes & Floris T. Zoutman, 2022. "Optimal Taxation with Multiple Incomes and Types," TEPP Working Paper 2022-01, TEPP.
- Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris T., 2022. "Optimal Taxation with Multiple Incomes and Types," Discussion Papers 2022/3, Norwegian School of Economics, Department of Business and Management Science.
- Kevin Spiritus & Etienne Lehmann & Sander Renes & Floris Zoutman, 2022. "Optimal Taxation with Multiple Incomes and Types," CESifo Working Paper Series 9534, CESifo.
- Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris, 2022. "Optimal Taxation with Multiple Incomes and Types," CEPR Discussion Papers 16797, C.E.P.R. Discussion Papers.
- Kevin Spiritus & Etienne Lehmann & Sander Renes & Floris T Zoutman, 2023. "Optimal Taxation with Multiple Incomes and Types," Working Papers hal-04066627, HAL.
- Ernst Fehr & Thomas Epper & Julien Senn, 2022.
"Other-regarding Preferences and Redistributive Politics,"
Working Papers
hal-03506826, HAL.
- Fehr, Ernst & Epper, Thomas & Senn, Julien, 2022. "Other-Regarding Preferences and Redistributive Politics," IZA Discussion Papers 15088, Institute of Labor Economics (IZA).
- Kawaguchi, Daiji & Toriyabe, Takahiro, 2022.
"Measurements of skill and skill-use using PIAAC,"
Labour Economics, Elsevier, vol. 78(C).
- Kawaguchi, Daiji & Toriyabe, Takahiro, 2022. "Measurements of Skill and Skill-Use Using PIAAC," IZA Discussion Papers 15177, Institute of Labor Economics (IZA).
- Myck, Michal & Trzciński, Kajetan, 2022. "Income Tax Policy in Europe between Two Crises: From the Great Recession to the COVID-19 Pandemic," IZA Discussion Papers 15302, Institute of Labor Economics (IZA).
- Isaac, Elliott & Jiang, Haibin, 2022. "Tax-Based Marriage Incentives in the Affordable Care Act," IZA Discussion Papers 15331, Institute of Labor Economics (IZA).
- Kazuhiko Sumiya & Jesper Bagger, 2022.
"Income Taxes, Gross Hourly Wages, and the Anatomy of Behavioral Responses: Evidence from a Danish Tax Reform,"
Economics Working Papers
2022-03, Department of Economics and Business Economics, Aarhus University.
- Sumiya, Kazuhiko & Bagger, Jesper, 2022. "Income Taxes, Gross Hourly Wages, and the Anatomy of Behavioral Responses: Evidence from a Danish Tax Reform," IZA Discussion Papers 15502, Institute of Labor Economics (IZA).
- SUMIYA Kazuhiko & Jesper BAGGER, 2022. "Income Taxes, Gross Hourly Wages, and the Anatomy of Behavioral Responses: Evidence from a Danish tax reform," Discussion papers 22077, Research Institute of Economy, Trade and Industry (RIETI).
- Lisa Marie Timm & Massimo Giuliodori & Paul Muller, 2022.
"Tax incentives for high skilled migrants: evidence from a preferential tax scheme in the Netherlands,"
Tinbergen Institute Discussion Papers
22-068/V, Tinbergen Institute.
- Timm, Lisa Marie & Giuliodori, Massimo & Muller, Paul, 2022. "Tax Incentives for High Skilled Migrants: Evidence from a Preferential Tax Scheme in the Netherlands," IZA Discussion Papers 15582, Institute of Labor Economics (IZA).
- Eliana Carranza & Aletheia Donald & Florian Grosset & Supreet Kaur, 2022.
"The Social Tax: Redistributive Pressure and Labor Supply,"
NBER Working Papers
30438, National Bureau of Economic Research, Inc.
- Carranza, Eliana & Donald, Aletheia & Grosset, Florian & Kaur, Supreet, 2022. "The Social Tax: Redistributive Pressure and Labor Supply," IZA Discussion Papers 15743, Institute of Labor Economics (IZA).
- Carranza,Eliana & Donald,Aletheia Amalia & Grosset,Florian & Kaur,Supreet, 2022. "The Social Tax : Redistributive Pressure and Labor Supply," Policy Research Working Paper Series 10155, The World Bank.
- Breda, Thomas & Haywood, Luke & Wang, Haomin, 2022. "Equilibrium Effects of Payroll Tax Reductions and Optimal Policy Design," IZA Discussion Papers 15810, Institute of Labor Economics (IZA).
- Herget Anna & Riphahn Regina T., 2022. "The Untold Story of Midijobs," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 242(3), pages 309-341, June.
- Krenek Alexander & Schratzenstaller Margit, 2022. "A Harmonized Net Wealth Tax in the European Union," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 242(5-6), pages 629-668, December.
- Pierre-André Chiappori & Carlo Fiorio & Alfred Galichon & Stefano Verzillo, 2022.
"Assortative Matching on Income,"
Working Papers
2022-006, Human Capital and Economic Opportunity Working Group.
- Chiappori, Pierre-Andre & Fioro, Carlo & Galichon, Alfred & Verzillo, Stefano, 2022. "Assortative Matching on Income," Working Papers 2022-07, Joint Research Centre, European Commission.
- Rodrigo A. Cerda & José Tomás Valente, 2022. "The role of capital taxation on the business cycle: the case of Chile, 1960–2019," Economic Change and Restructuring, Springer, vol. 55(1), pages 83-108, February.
- Johannes Diederich & Catherine C. Eckel & Raphael Epperson & Timo Goeschl & Philip J. Grossman, 2022.
"Subsidizing unit donations: matches, rebates, and discounts compared,"
Experimental Economics, Springer;Economic Science Association, vol. 25(2), pages 734-758, April.
- Diederich, Johannes & Eckel, Catherine C. & Epperson, Raphael & Goeschl, Timo & Grossman, Philip J., 2020. "Subsidizing Unit Donations: Matches, Rebates, and Discounts Compared," Working Papers 0697, University of Heidelberg, Department of Economics.
- Vidar Christiansen & Zhiyang Jia & Thor O. Thoresen, 2022.
"Assessing income tax perturbations,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(2), pages 472-504, April.
- Vidar Christiansen & Zhiyang Jia & Thor Olav Thoresen, 2018. "Assessing Income Tax Perturbations," CESifo Working Paper Series 7428, CESifo.
- Vidar Christiansen & Zhiyang Jia & Thor O. Thoresen, 2020. "Assessing income tax perturbations," Discussion Papers 945, Statistics Norway, Research Department.
- Alexander Klemm & Paolo Mauro, 2022.
"Pandemic and progressivity,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(2), pages 505-535, April.
- Mr. Alexander D Klemm & Mr. Paolo Mauro, 2021. "Pandemic and Progressivity," IMF Working Papers 2021/024, International Monetary Fund.
- Athiphat Muthitacharoen & Trongwut Burong, 2022.
"How do taxpayers respond to tax subsidy for long-term savings? Evidence from Thailand’s tax return data,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(3), pages 726-750, June.
- Athiphat Muthitacharoen & Trongwut Burong, 2020. "How Do Taxpayers Respond to Tax Subsidy for Long-term Savings? Evidence from Thailand's Tax Return Data," PIER Discussion Papers 143, Puey Ungphakorn Institute for Economic Research, revised May 2021.
- Athiphat Muthitacharoen & Trongwut Burong & Athiphat Muthitacharoen, 2021. "How Do Taxpayers Respond to Tax Subsidy for Long-Term Savings? Evidence from Thailand's Tax Return Data," CESifo Working Paper Series 8906, CESifo.
- Petter Bjerksund & Guttorm Schjelderup, 2022. "Investor asset valuation under a wealth tax and a capital income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(4), pages 873-889, August.
- Sanjeev Gupta & João Tovar Jalles & Jianhong Liu, 2022. "Tax Buoyancy in Sub-Saharan Africa and its Determinants," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(4), pages 890-921, August.
- Patricia Apps & Ray Rees, 2022.
"Inequality measurement and tax/transfer policy,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(4), pages 953-984, August.
- Apps, Patricia & Rees, Ray, 2020. "Inequality Measurement and Tax/Transfer Policy," IZA Discussion Papers 13326, Institute of Labor Economics (IZA).
- Patricia Apps & Ray Rees, 2020. "Inequality Measurement and Tax/Transfer Policy," CESifo Working Paper Series 8378, CESifo.
- Ege Can, 2022. "Income taxation, entrepreneurship, and incorporation status of self-employment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1260-1293, October.
- O. Kondratjeva & S. P. Roll & M. Despard & M. Grinstein-Weiss, 2022. "The Impact of Tax Refund Delays on the Experience of Hardship Among Lower-Income Households," Journal of Consumer Policy, Springer, vol. 45(2), pages 239-280, June.
- Enea Baselgia & Isabel Z. Martinez, 2022. "Tracking and Taxing the Super-Rich: Insights from Swiss Rich Lists," KOF Working papers 22-501, KOF Swiss Economic Institute, ETH Zurich.
- Katrine Jakobsen & Thomas H Jørgensen & Hamish Low, 2022.
"Fertility and Family Labor Supply,"
Economics Series Working Papers
965, University of Oxford, Department of Economics.
- Katrine M. Jakobsen & Thomas H. J�rgensen & Hamish Low, 2022. "Fertility and Family Labor Supply," CEBI working paper series 22-04, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
- Katrine Marie Jakobsen & Thomas H. Jørgensen & Hamish Low & Katrine Marie Jakobsen, 2022. "Fertility and Family Labor Supply," CESifo Working Paper Series 9750, CESifo.
- Camilla Skovbo Christensen & Bastian Emil Ellegaard, 2022. "Do Tax Subsidies for Retirement Saving Impact Total Private Saving? New Evidence on Middle-income Workers," CEBI working paper series 22-17, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
- Matteo F. Ghilardi & Roy Zilberman, 2024.
"Macroeconomic Effects of Dividend Taxation with Investment Credit Limits,"
Journal of Political Economy Macroeconomics, University of Chicago Press, vol. 2(3), pages 409-448.
- Matteo Ghilardi & Roy Zilberman, 2022. "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," IMF Working Papers 2022/127, International Monetary Fund.
- Matteo Ghilardi & Roy Zilberman, 2023. "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Working Papers 387012802, Lancaster University Management School, Economics Department.
- Matteo F. Ghilardi & Roy Zilberman, 2022. "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Working Papers 359000594, Lancaster University Management School, Economics Department.
- Aisyah Nurrul Jannah & Khoirunurrofik, 2022. "The Impact of COVID-19 Pandemic on Local Fiscal Revenue: Empirical Evidence from the Regions with Dominant Tertiary Sectors," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, vol. 68, pages 87-101, Desember.
- Patrick Macnamara & Myroslav Pidkuyko & Raffaele Rossi, 2022.
"Taxing Consumption in Unequal Economies,"
Economics Discussion Paper Series
2210, Economics, The University of Manchester.
- Patrick Macnamara & Myroslav Pidkuyko & Raffaele Rossi, 2023. "Taxing consumption in unequal economies," Working Papers 2331, Banco de España.
- Stefano Boscolo, 2022. "L'ineguale trattamento degli eguali. Impatto delle recenti modifiche al sistema Tax Benefit in Italia," Center for the Analysis of Public Policies (CAPP) 0179, Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi".
- Giovanni Gallo & Silvia Granato & michele Raitano, 2022. "Heterogeneous effects of the Covid-19 crisis on Italian workers’ incomes: the role played by jobs routinization and teleworkability," Center for the Analysis of Public Policies (CAPP) 0180, Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi".
- Lynn Riggs & Dean Hyslop & David Maré, 2022. "Estimating the impact of the Families Package changes in financial incentives," Working Papers 22_06, Motu Economic and Public Policy Research.
- Dean Hyslop & Lynn Riggs & David Maré, 2022. "The impact of the 2018 Families Package Winter Energy Payment policy," Working Papers 22_09, Motu Economic and Public Policy Research.
- Jonathan Meer & Joshua Witter, 2022.
"Effects of the Earned Income Tax Credit for Childless Adults: A Regression Discontinuity Approach,"
NBER Chapters, in: Tax Policy and the Economy, Volume 37, pages 175-198,
National Bureau of Economic Research, Inc.
- Jonathan Meer & Joshua Witter, 2022. "Effects of the Earned Income Tax Credit for Childless Adults: A Regression Discontinuity Approach," NBER Working Papers 30632, National Bureau of Economic Research, Inc.
- Jeffrey R. Brown & James M. Poterba & David P. Richardson, 2022. "Trends in Retirement and Retirement Income Choices by TIAA Participants: 2000–2018," NBER Working Papers 29946, National Bureau of Economic Research, Inc.
- Lucas Goodman & Katherine Lim & Bruce Sacerdote & Andrew Whitten, 2023.
"Automated Tax Filing: Simulating a Prepopulated Form 1040,"
National Tax Journal, University of Chicago Press, vol. 76(4), pages 805-838.
- Lucas Goodman & Katherine Lim & Bruce Sacerdote & Andrew Whitten, 2022. "Automatic Tax Filing: Simulating a Pre-Populated Form 1040," NBER Working Papers 30008, National Bureau of Economic Research, Inc.
- Isaac Delestre & Wojciech Kopczuk & Helen Miller & Kate Smith, 2022. "Top Income Inequality and Tax Policy," NBER Working Papers 30018, National Bureau of Economic Research, Inc.
- Annette Alstadsæter & Marie Bjørneby & Wojciech Kopczuk & Simen Markussen & Knut Røed, 2022. "Saving Effects of a Real-Life Imperfectly Implemented Net Wealth Tax: Evidence from Norwegian Micro Data," NBER Working Papers 30031, National Bureau of Economic Research, Inc.
- Louis Kaplow, 2022. "Optimal Income Taxation," NBER Working Papers 30199, National Bureau of Economic Research, Inc.
- James Cloyne & Joseba Martinez & Haroon Mumtaz & Paolo Surico, 2022. "Short-Term Tax Cuts, Long-Term Stimulus," NBER Working Papers 30246, National Bureau of Economic Research, Inc.
- Andrew C. Barr & Jonathan Eggleston & Alexander A. Smith, 2022. "Investing in Infants: The Lasting Effects of Cash Transfers to New Families," NBER Working Papers 30373, National Bureau of Economic Research, Inc.
- Jonathan Meer & Joshua Witter, 2022.
"Effects of the Earned Income Tax Credit for Childless Adults: A Regression Discontinuity Approach,"
NBER Chapters, in: Tax Policy and the Economy, Volume 37, pages 175-198,
National Bureau of Economic Research, Inc.
- Jonathan Meer & Joshua Witter, 2022. "Effects of the Earned Income Tax Credit for Childless Adults: A Regression Discontinuity Approach," NBER Working Papers 30632, National Bureau of Economic Research, Inc.
- Daniel Keniston & Abigail Allison M. Peralta, 2022. "Taxes and the Labor Supply of the Stars," NBER Working Papers 30698, National Bureau of Economic Research, Inc.
- Mukherjee, Sacchidananda, 2022. "Trends and Patterns of Tax Expenditures on Union Taxes in India," Working Papers 22/380, National Institute of Public Finance and Policy.
- Federico Revelli & Tsung-Sheng Tsai & Roberto Zotti, 2021.
"Fiscal Externalities in Multilevel Tax Structures: Evidence from Concurrent Income Taxation,"
CESifo Working Paper Series
9276, CESifo.
- Federico Revelli & Tsung-Sheng Tsai & Roberto Zotti, 2022. "Fiscal externalities in multilevel tax structures: Evidence from concurrent income taxation," Working Papers 2201, National Taiwan University, Department of Economics, revised Jan 2022.
- Ben Conigrave & Philip Hemmings, 2022. "Making Norway’s housing more affordable and sustainable," OECD Economics Department Working Papers 1711, OECD Publishing.
- David Crowe & Jörg Haas & Valentine Millot & Łukasz Rawdanowicz & Sébastien Turban, 2022. "Population ageing and government revenue: Expected trends and policy considerations to boost revenue," OECD Economics Department Working Papers 1737, OECD Publishing.
- Falilou Fall, 2022. "Strengthening the tax system to reduce inequalities and increase revenues in South Africa," OECD Economics Department Working Papers 1745, OECD Publishing.
- Christian P R Schmid & Nicolas Schreiner & Alois Stutzer, 2022.
"Transfer Payment Systems and Financial Distress: Insights from Health Insurance Premium Subsidies,"
Journal of the European Economic Association, European Economic Association, vol. 20(5), pages 1829-1858.
- Schmid, Christian P. R. & Schreiner, Nicolas & Stutzer, Alois, 2020. "Transfer Payment Systems and Financial Distress: Insights from Health Insurance Premium Subsidies," IZA Discussion Papers 13767, Institute of Labor Economics (IZA).
- Andrew Barr & Jonathan Eggleston & Alexander A Smith, 2022.
"Investing in Infants: the Lasting Effects of Cash Transfers to New Families [“The Long-Run Impact of Cash Transfers to Poor Families,”],"
The Quarterly Journal of Economics, Oxford University Press, vol. 137(4), pages 2539-2583.
- Andrew C. Barr & Jonathan Eggleston & Alexander A. Smith, 2022. "Investing in Infants: The Lasting Effects of Cash Transfers to New Families," NBER Working Papers 30373, National Bureau of Economic Research, Inc.
- Katrine M. Jakobsen & Thomas H. J�rgensen & Hamish Low, 2022.
"Fertility and Family Labor Supply,"
CEBI working paper series
22-04, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
- Katrine Jakobsen & Thomas H Jørgensen & Hamish Low, 2022. "Fertility and Family Labor Supply," Economics Series Working Papers 965, University of Oxford, Department of Economics.
- Katrine Marie Jakobsen & Thomas H. Jørgensen & Hamish Low & Katrine Marie Jakobsen, 2022. "Fertility and Family Labor Supply," CESifo Working Paper Series 9750, CESifo.
- H. Xavier Jara & Lourdes Montesdeoca & Iva Tasseva, 2022.
"The Role of Automatic Stabilizers and Emergency Tax–Benefit Policies During the COVID-19 Pandemic: Evidence from Ecuador,"
The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 34(6), pages 2787-2809, December.
- Jara, H. Xavier & Montesdeoca, Lourdes & Tasseva, Iva, 2022. "The role of automatic stabilizers and emergency tax–benefit policies during the COVID-19 Pandemic: evidence from Ecuador," LSE Research Online Documents on Economics 112738, London School of Economics and Political Science, LSE Library.
2021
- Andreas R. Kostøl & Andreas S. Myhre, 2021.
"Labor Supply Responses to Learning the Tax and Benefit Schedule,"
American Economic Review, American Economic Association, vol. 111(11), pages 3733-3766, November.
- Kostøl, Andreas Ravndal & Myhre, Andreas S., 2020. "Labor Supply Responses to Learning the Tax and Benefit Schedule," IZA Discussion Papers 13900, Institute of Labor Economics (IZA).
- Felix J. Bierbrauer & Pierre C. Boyer & Andreas Peichl, 2021.
"Politically Feasible Reforms of Nonlinear Tax Systems,"
American Economic Review, American Economic Association, vol. 111(1), pages 153-191, January.
- Felix Bierbrauer & Pierre C. Boyer & Andreas Peichl, 2017. "Politically Feasible Reforms of Non-Linear Tax Systems," CESifo Working Paper Series 6573, CESifo.
- Bierbrauer, Felix J. & Boyer, Pierre C. & Peichl, Andreas, 2020. "Politically Feasible Reforms of Non-Linear Tax Systems," Rationality and Competition Discussion Paper Series 236, CRC TRR 190 Rationality and Competition.
- Boyer, Pierre & Bierbrauer, Felix, 2018. "Politically feasible reforms of non-linear tax systems," CEPR Discussion Papers 13059, C.E.P.R. Discussion Papers.
- Brian Baugh & Itzhak Ben-David & Hoonsuk Park & Jonathan A. Parker, 2021.
"Asymmetric Consumption Smoothing,"
American Economic Review, American Economic Association, vol. 111(1), pages 192-230, January.
- Brian Baugh & Itzhak Ben-David & Hoonsuk Park & Jonathan A. Parker, 2018. "Asymmetric Consumption Smoothing," NBER Working Papers 25086, National Bureau of Economic Research, Inc.
- Isabel Z. Martínez & Emmanuel Saez & Michael Siegenthaler, 2021.
"Intertemporal Labor Supply Substitution? Evidence from the Swiss Income Tax Holidays,"
American Economic Review, American Economic Association, vol. 111(2), pages 506-546, February.
- Isabel Z. Martinez & Emmanuel Saez & Michael Siegenthaler, 2018. "Intertemporal Labor Supply Substitution? Evidence from the Swiss Income Tax Holidays," NBER Working Papers 24634, National Bureau of Economic Research, Inc.
- Robert W. Hahn & Robert D. Metcalfe, 2021.
"Efficiency and Equity Impacts of Energy Subsidies,"
American Economic Review, American Economic Association, vol. 111(5), pages 1658-1688, May.
- Robert Hahn & Robert Metcalfe, 2021. "Efficiency and Equity Impacts of Energy Subsidies," Natural Field Experiments 00724, The Field Experiments Website.
- Robert W. Hahn & Robert D. Metcalfe, 2021. "Efficiency and Equity Impacts of Energy Subsidies," NBER Working Papers 28371, National Bureau of Economic Research, Inc.
- Chunzan Wu & Dirk Krueger, 2021.
"Consumption Insurance against Wage Risk: Family Labor Supply and Optimal Progressive Income Taxation,"
American Economic Journal: Macroeconomics, American Economic Association, vol. 13(1), pages 79-113, January.
- Chunzan Wu & Dirk Krueger, 2019. "Consumption Insurance Against Wage Risk: Family Labor Supply and Optimal Progressive Income Taxation," NBER Working Papers 26466, National Bureau of Economic Research, Inc.
- Chunzan Wu & Dirk Krueger, 2019. "Consumption Insurance Against Wage Risk: Family Labor Supply and Optimal Progressive Income Taxation," Working Papers 2019-072, Human Capital and Economic Opportunity Working Group.
- Krueger, Dirk & Wu, Chunzan, 2019. "Consumption Insurance Against Wage Risk: Family Labor Supply and Optimal Progressive Income Taxation," CEPR Discussion Papers 14108, C.E.P.R. Discussion Papers.
- Bettina Brüggemann, 2021. "Higher Taxes at the Top: The Role of Entrepreneurs," American Economic Journal: Macroeconomics, American Economic Association, vol. 13(3), pages 1-36, July.
- Andreas Fagereng & Martin B. Holm & Gisle J. Natvik, 2021.
"MPC Heterogeneity and Household Balance Sheets,"
American Economic Journal: Macroeconomics, American Economic Association, vol. 13(4), pages 1-54, October.
- Andreas Fagereng & Martin B. Holm & Gisle J. Natvik, 2016. "MPC heterogeneity and household balance sheets," Discussion Papers 852, Statistics Norway, Research Department.
- Andreas Fagereng & Martin B. Holm & Gisle J. Natvik, 2018. "MPC Heterogeneity and Household Balance Sheets," CESifo Working Paper Series 7134, CESifo.
- Martin Holm & Gisle Natvik & Andreas Fagereng, 2017. "MPC Heterogeneity and Household Balance Sheets," 2017 Meeting Papers 65, Society for Economic Dynamics.
- Andreas Fagereng & Martin B. Holm & Gisle J. Natvik, 2018. "MPC heterogeneity and household balance sheets," Working Papers 4, Department of the Treasury, Ministry of the Economy and of Finance.
- François Maniquet & Dirk Neumann, 2021.
"Well-Being, Poverty, and Labor Income Taxation: Theory and Application to Europe and the United States,"
American Economic Journal: Microeconomics, American Economic Association, vol. 13(2), pages 276-310, May.
- Maniquet, François & Neumann, Dirk, 2022. "Well-Being, Poverty, and Labor Income Taxation: Theory and Application to Europe and the United States," LIDAM Reprints CORE 3200, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Oriol Carbonell-Nicolau & Humberto Llavador, 2021.
"Inequality, Bipolarization, and Tax Progressivity,"
American Economic Journal: Microeconomics, American Economic Association, vol. 13(4), pages 492-513, November.
- Oriol Carbonell-Nicolau & Humberto Llavador, 2019. "Inequality, Bipolarization, and Tax Progressivity," Working Papers 1071, Barcelona School of Economics.
- Mark Colas & Kevin Hutchinson, 2021. "Heterogeneous Workers and Federal Income Taxes in a Spatial Equilibrium," American Economic Journal: Economic Policy, American Economic Association, vol. 13(2), pages 100-134, May.
- Jonathan Gruber & Amalie Jensen & Henrik Kleven, 2021. "Do People Respond to the Mortgage Interest Deduction? Quasi-experimental Evidence from Denmark," American Economic Journal: Economic Policy, American Economic Association, vol. 13(2), pages 273-303, May.
- Ithai Z. Lurie & Daniel W. Sacks & Bradley Heim, 2021. "Does the Individual Mandate Affect Insurance Coverage? Evidence from Tax Returns," American Economic Journal: Economic Policy, American Economic Association, vol. 13(2), pages 378-407, May.
- Anh D. M. Nguyen & Luisanna Onnis & Raffaele Rossi, 2021.
"The Macroeconomic Effects of Income and Consumption Tax Changes,"
American Economic Journal: Economic Policy, American Economic Association, vol. 13(2), pages 439-466, May.
- Anh D.M.Nguyen & Luisanna Onnis & Raffaele Rossi, 2016. "The Macroeconomic Effects of Income and Consumption Tax Changes," Centre for Growth and Business Cycle Research Discussion Paper Series 227, Economics, The University of Manchester.
- Anh D.M.Nguyen & Luisanna Onnis & Raffaele Rossi, 2017. "The Macroeconomic Effects of Income and Consumption Tax Changes," Working Papers 2017008, The University of Sheffield, Department of Economics.
- Thiess Buettner & Boryana Madzharova, 2021. "Unit Sales and Price Effects of Preannounced Consumption Tax Reforms: Micro-level Evidence from European VAT," American Economic Journal: Economic Policy, American Economic Association, vol. 13(3), pages 103-134, August.
- Julie Berry Cullen & Nicholas Turner & Ebonya Washington, 2021.
"Political Alignment, Attitudes toward Government, and Tax Evasion,"
American Economic Journal: Economic Policy, American Economic Association, vol. 13(3), pages 135-166, August.
- Cullen, Julie Berry & Turner, Nicholas & Washington, Ebonya L, 2018. "Political Alignment, Attitudes Toward Government and Tax Evasion," University of California at San Diego, Economics Working Paper Series qt3vr614rc, Department of Economics, UC San Diego.
- Cullen, Julie Berry & Turner, Nicholas & Washington, Ebonya, 2021. "Political Alignment, Attitudes Toward Government, and Tax Evasion," University of California at San Diego, Economics Working Paper Series qt6t47w08g, Department of Economics, UC San Diego.
- Julie Berry Cullen & Nicholas Turner & Ebonya Washington, 2018. "Political Alignment, Attitudes Toward Government and Tax Evasion," CESifo Working Paper Series 6905, CESifo.
- Julie Berry Cullen & Nicholas Turner & Ebonya L. Washington, 2018. "Political Alignment, Attitudes Toward Government and Tax Evasion," NBER Working Papers 24323, National Bureau of Economic Research, Inc.
- Katy Bergstrom & William Dodds, 2021.
"Using Labor Supply Elasticities to Learn about Income Inequality: The Role of Productivities versus Preferences,"
American Economic Journal: Economic Policy, American Economic Association, vol. 13(3), pages 28-62, August.
- Bergstrom,Katy Ann & Dodds,William, 2020. "Using Labor Supply Elasticities to Learn about Income Inequality : The Role of Productivities versus Preferences," Policy Research Working Paper Series 9102, The World Bank.
- Louis Kaplow, 2021. "Market Power and Income Taxation," American Economic Journal: Economic Policy, American Economic Association, vol. 13(4), pages 329-354, November.
- Juliana Londoño-Vélez & Javier Ávila-Mahecha, 2021. "Enforcing Wealth Taxes in the Developing World: Quasi-experimental Evidence from Colombia," American Economic Review: Insights, American Economic Association, vol. 3(2), pages 131-148, June.
- Marianne Bitler & Jason Cook & Jonathan Rothbaum, 2021. "Working for Your Bread: The Labor Supply Effects of SNAP," AEA Papers and Proceedings, American Economic Association, vol. 111, pages 496-500, May.
- Florian Scheuer & Joel Slemrod, 2021.
"Taxing Our Wealth,"
Journal of Economic Perspectives, American Economic Association, vol. 35(1), pages 207-230, Winter.
- Scheuer, Florian & Slemrod, Joel, 2020. "Taxing Our Wealth," CEPR Discussion Papers 15481, C.E.P.R. Discussion Papers.
- Florian Scheuer & Joel Slemrod, 2020. "Taxing Our Wealth," NBER Working Papers 28150, National Bureau of Economic Research, Inc.
- Florian Scheuer & Joel Slemrod, 2020. "Taxing Our Wealth," CESifo Working Paper Series 8719, CESifo.
- Elena Miola & Marco Manzo, 2021. "A Tax-Benefit Microsimulation Model for Personal Income Taxation in Italy," Working Papers wp2021-10, Ministry of Economy and Finance, Department of Finance.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2024.
"The Concentration of Personal Wealth in Italy 1995–2016,"
Journal of the European Economic Association, European Economic Association, vol. 22(3), pages 1228-1274.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth in Italy 1995-2016," PSE Working Papers halshs-03226113, HAL.
- Acciari, Paolo & Alvaredo, Facundo & Morelli, Salvatore, 2024. "The concentration of personal wealth in Italy 1995-2016," LSE Research Online Documents on Economics 123965, London School of Economics and Political Science, LSE Library.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth un Italy 1995 - 2016," Working Papers wp2021-13, Ministry of Economy and Finance, Department of Finance.
- Alvaredo, Facundo & Acciari, Paolo & Morelli, Salvatore, 2021. "The concentration of personal wealth in Italy 1995-2016," CEPR Discussion Papers 16053, C.E.P.R. Discussion Papers.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2024. "The concentration of personal wealth in Italy 1995-2016," PSE-Ecole d'économie de Paris (Postprint) halshs-04352925, HAL.
- Acciari, Paolo & Alvaredo, Facundo & Morelli, Salvatore, 2023. "The concentration of personal wealth in Italy 1995–2016," LSE Research Online Documents on Economics 118732, London School of Economics and Political Science, LSE Library.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2024. "The concentration of personal wealth in Italy 1995-2016," Post-Print halshs-04352925, HAL.
- Acciari, Paolo & Alvaredo, Facundo & Morelli, Salvatore, 2021. "The Concentration of Personal Wealth in Italy 1995–2016," SocArXiv 2jznp, Center for Open Science.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The Concentration of Personal Wealth in Italy 1995-2016," CSEF Working Papers 608, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 03 May 2023.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth in Italy 1995-2016," Working Papers halshs-03226113, HAL.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth in Italy 1995-2016," World Inequality Lab Working Papers halshs-03226113, HAL.
- E.V. Balatsky & N.A. Ekimova, 2021. "Fiscal and Social Effectiveness Assessment of the Personal Income Tax Reform in Russia," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 20(2), pages 175-193.
- Stoyan Tanchev, 2021. "How the proportional income taxation increases inequality in Bulgaria," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 7(3), pages 244-254.
- Gancho Ganchev & Ivan Todorov, 2021. "Taxation, government spending and economic growth: The case of Bulgaria," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 7(3), pages 255-266.
- Carina Neisser, 2021.
"The Elasticity of Taxable Income: A Meta-Regression Analysis [The top 1% in international and historical perspective],"
The Economic Journal, Royal Economic Society, vol. 131(640), pages 3365-3391.
- Neisser, Carina, 2017. "The elasticity of taxable income: A meta-regression analysis," ZEW Discussion Papers 17-032, ZEW - Leibniz Centre for European Economic Research.
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis," ECONtribute Discussion Papers Series 067, University of Bonn and University of Cologne, Germany.
- Neisser, Carina, 2018. "The Elasticity of Taxable Income: A Meta-Regression Analysis," IZA Discussion Papers 11958, Institute of Labor Economics (IZA).
- Carina Neisser, 2017. "The elasticity of taxable income: A meta-regression analysis," Working Papers 2017/10, Institut d'Economia de Barcelona (IEB).
- Bertanha, Marinho & McCallum, Andrew H. & Seegert, Nathan, 2023.
"Better bunching, nicer notching,"
Journal of Econometrics, Elsevier, vol. 237(2).
- Marinho Bertanha & Andrew H. McCallum & Nathan Seegert, 2021. "Better Bunching, Nicer Notching," Finance and Economics Discussion Series 2021-002, Board of Governors of the Federal Reserve System (U.S.).
- Marinho Bertanha & Andrew H. McCallum & Nathan Seegert, 2021. "Better Bunching, Nicer Notching," Papers 2101.01170, arXiv.org, revised Jun 2023.
- Danial Ludwig & Victor M. Yakovenko, 2021.
"Physics-inspired analysis of the two-class income distribution in the USA in 1983-2018,"
Papers
2110.03140, arXiv.org, revised Jan 2022.
- Victor Yakovenko & Danial Ludwig, 2023. "Physics-inspired analysis of the two-class income distribution in the USA in 1983-2018," Working Papers 651, ECINEQ, Society for the Study of Economic Inequality.
- Ileana Iulia Istudor & Florina Mocanu & Marinela Daniela Manea, 2021. "An Overview Of Fiscal Pressure In The European Union," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 62(2), pages 100-119, June.
- Rumen Brussarski, 2021. "100 years of personal income tax in Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 53-71.
- Dominika Langenmayr & Lennard Zyska, 2021. "Avoiding Taxes: Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," Working Papers 204, Bavarian Graduate Program in Economics (BGPE).
- Alexander Daminger, 2023.
"Homeowner Subsidies and Suburban Living: Empirical Evidence from a Subsidy Repeal,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 79(2), pages 111-145.
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"Tax Refund Uncertainty: Evidence and Welfare Implications,"
American Economic Journal: Applied Economics, American Economic Association, vol. 15(2), pages 352-376, April.
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"Promoting self‐employment: Does it create more employment and business activity?,"
LABOUR, CEIS, vol. 36(1), pages 94-114, March.
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"The causal effect of an income shock on children’s human capital,"
Economics Working Papers
1789, Department of Economics and Business, Universitat Pompeu Fabra.
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"Furlough and Household Financial Distress during the COVID‐19 Pandemic,"
Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 85(6), pages 1157-1184, December.
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"Extreme Values, Means, and Inequality Measurement,"
Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 67(3), pages 564-590, September.
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"Distributional Effects of a Wealth Tax under Lifetime‐Dynastic Income Concepts,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 123(1), pages 184-215, January.
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"The Earned Income Tax Credit: Targeting the poor but crowding out wealth,"
Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 54(1), pages 193-227, February.
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"Does the frequency of reminders matter for their effectiveness? A randomized controlled trial,"
Journal of Economic Behavior & Organization, Elsevier, vol. 191(C), pages 752-764.
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"How do taxpayers respond to tax subsidy for long-term savings? Evidence from Thailand’s tax return data,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(3), pages 726-750, June.
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"Escaping the exchange of information: Tax evasion via citizenship-by-investment,"
Journal of Public Economics, Elsevier, vol. 221(C).
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"Your Place in the World: Relative Income and Global Inequality,"
American Economic Journal: Economic Policy, American Economic Association, vol. 14(4), pages 232-268, November.
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"The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(4), pages 1107-1136, August.
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"Nonlinear taxation and international mobility in general equilibrium,"
Journal of Public Economics, Elsevier, vol. 218(C).
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"Does a Wealth Tax Improve Equality of Opportunity? Evidence from Norway,"
IMF Working Papers
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"COVID-19 and Income Inequality: Evidence from Monthly Population Registers,"
Working Paper Series
1396, Research Institute of Industrial Economics.
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"The Impact of COVID-19 on Economic Activity: Evidence from Administrative Tax Registers,"
Working Paper Series
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- Waldenstrom, Daniel & Angelov, Nikolay, 2021. "The Impact of COVID-19 on Economic Activity: Evidence from Administrative Tax Registers," CEPR Discussion Papers 16332, C.E.P.R. Discussion Papers.
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"Fiscal Externalities in Multilevel Tax Structures: Evidence from Concurrent Income Taxation,"
CESifo Working Paper Series
9276, CESifo.
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"Furlough and Household Financial Distress during the COVID‐19 Pandemic,"
Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 85(6), pages 1157-1184, December.
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"Unilateral tax policy in the open economy,"
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"How to Tax Different Incomes?,"
IZA Discussion Papers
14739, Institute of Labor Economics (IZA).
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"Long-Term Care Partnership Effects on Medicaid and Private Insurance,"
IZA Discussion Papers
14753, Institute of Labor Economics (IZA).
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"Consolidating the Covid Debt,"
Economics Working Paper Series
2112, University of St. Gallen, School of Economics and Political Science.
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"Removing Welfare Traps: Employment Responses in the Finnish Basic Income Experiment,"
American Economic Journal: Economic Policy, American Economic Association, vol. 14(1), pages 501-522, February.
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"Revenue and distributional modelling for a UK wealth tax,"
Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 699-736, September.
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"Rethinking the Welfare State,"
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"The Fetters of the Sib: An Experimental Study in Burkina Faso,"
IZA Discussion Papers
14147, Institute of Labor Economics (IZA).
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"The Concentration of Personal Wealth in Italy 1995–2016,"
Journal of the European Economic Association, European Economic Association, vol. 22(3), pages 1228-1274.
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"Direct, spillover and welfare effects of regional firm subsidies,"
ZEW Discussion Papers
21-038, ZEW - Leibniz Centre for European Economic Research.
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- Nezih Guner & Gustavo Ventura & Remzi Kaygusuz, 2019.
"Rethinking the Welfare State,"
2019 Meeting Papers
494, Society for Economic Dynamics.
- Guner, Nezih & Kaygusuz, Remzi & Ventura, Gustavo, 2021. "Rethinking the Welfare State," CEPR Discussion Papers 16275, C.E.P.R. Discussion Papers.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2021. "Rethinking the Welfare State," Working Papers wp2021_2107, CEMFI.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2023. "Rethinking the Welfare State," Working Papers 1386, Barcelona School of Economics.
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"The Impact of Covid-19 on Economic Activity: Evidence from Administrative Tax Registers,"
CESifo Working Paper Series
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"Covid-19 and Income Inequality: Evidence from Monthly Population Registers,"
CESifo Working Paper Series
9178, CESifo.
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"Perceptions of Racial Gaps, their Causes, and Ways to Reduce Them,"
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"The Affordable Care Act After a Decade: Its Impact on the Labor Market and the Macro Economy,"
Annual Review of Economics, Annual Reviews, vol. 14(1), pages 453-494, August.
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"How to Tax Different Incomes?,"
IZA Discussion Papers
14739, Institute of Labor Economics (IZA).
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"The Effects of Taxes on Innovation: Theory and Empirical Evidence,"
NBER Working Papers
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"Mobility responses to the establishment of a residential tax haven: Evidence from Switzerland,"
Journal of Urban Economics, Elsevier, vol. 129(C).
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"Optimal Taxation with Multiple Incomes and Types,"
Tinbergen Institute Discussion Papers
22-000/IVI, Tinbergen Institute.
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"Removing Welfare Traps: Employment Responses in the Finnish Basic Income Experiment,"
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- Alvaredo, Facundo & Acciari, Paolo & Morelli, Salvatore, 2021. "The concentration of personal wealth in Italy 1995-2016," CEPR Discussion Papers 16053, C.E.P.R. Discussion Papers.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth un Italy 1995 - 2016," Working Papers wp2021-13, Ministry of Economy and Finance, Department of Finance.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth in Italy 1995-2016," Working Papers halshs-03226113, HAL.
- Acciari, Paolo & Alvaredo, Facundo & Morelli, Salvatore, 2021. "The Concentration of Personal Wealth in Italy 1995–2016," SocArXiv 2jznp, Center for Open Science.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2024. "The concentration of personal wealth in Italy 1995-2016," PSE-Ecole d'économie de Paris (Postprint) halshs-04352925, HAL.
- Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth in Italy 1995-2016," World Inequality Lab Working Papers halshs-03226113, HAL.
- Acciari, Paolo & Alvaredo, Facundo & Morelli, Salvatore, 2023. "The concentration of personal wealth in Italy 1995–2016," LSE Research Online Documents on Economics 118732, London School of Economics and Political Science, LSE Library.
- Johan Lundberg, 2021. "Horizontal interactions in local personal income taxes," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 67(1), pages 27-46, August.
- Nanak Kakwani & Hyun Hwa Son, 2021. "Normative Measures of Tax Progressivity: an International Comparison," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 19(1), pages 185-212, March.
- Mike Brewer & Iva Valentinova Tasseva, 2021.
"Did the UK policy response to Covid-19 protect household incomes?,"
The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 19(3), pages 433-458, September.
- Valentinova Tasseva, Iva & Brewer, Mike, 2020. "Did the UK policy response to Covid-19 protect household incomes?," EUROMOD Working Papers EM12/20, EUROMOD at the Institute for Social and Economic Research.
- Brewer, Mike & Tasseva, Iva, 2021. "Did the UK policy response to Covid-19 protect household incomes?," LSE Research Online Documents on Economics 110512, London School of Economics and Political Science, LSE Library.
- Valentinova Tasseva, Iva & Brewer, Mike, 2020. "Did the UK policy response to Covid-19 protect household incomes?," Centre for Microsimulation and Policy Analysis Working Paper Series CEMPA6/20, Centre for Microsimulation and Policy Analysis at the Institute for Social and Economic Research.
- Eren Gürer, 2021. "Equity-efficiency implications of a European tax and transfer system," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 57(2), pages 301-346, August.
- Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2021.
"When the state does not play dice: aggressive audit strategies foster tax compliance,"
Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 57(3), pages 591-615, October.
- Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2017. "When the State Doesn't Play Dice: Aggressive Audit Strategies Foster Tax Compliance," CEEL Working Papers 1702, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
- Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2021. "When the state does not play dice: aggressive audit strategies foster tax compliance," Post-Print halshs-03240743, HAL.
- Tobias Hauck & Luisa Wallossek, 2021. "Automatische Einkommensteuererstattungen zur Entlastung niedriger Einkommen [Automatic Income Tax Refunds to Relieve Low Incomes]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(12), pages 956-959, December.
- Niklas Isaak & Philipp Jäger & Robin Jessen, 2021. "Die Verteilung der Steuer- und Abgabenlast [The Distribution of the Tax and Social Security Burden]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(4), pages 284-289, April.
- Matthias Warneke, 2021. "Abbau der kalten Progression seit 2016 — eine Zwischenbilanz [Curbing the Fiscal Drag — A Provisional Assessment]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(6), pages 481-483, June.
- André W. Heinemann, 2021. "Der neue Finanzausgleich zwischen Bund und Ländern: erste Ergebnisse und Bewertungen [The New Federal Fiscal Equalisation System 2020: First Results and Evaluation]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(7), pages 544-551, July.
- Stefan Bach, 2021. "Aktuelle Reformvorschläge zum Einkommensteuertarif [Current Reform Proposals for the German Personal Income Tax Schedule: Relieve the Middle Class and High Earners, Burden High Incomes]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(8), pages 606-614, August.
- Andrés Mideros & Franziska Gassmann, 2021.
"Fostering social mobility. The case of the Bono de Desarrollo Humano in Ecuador,"
Journal of Development Effectiveness, Taylor & Francis Journals, vol. 13(4), pages 385-404, October.
- Mideros Mora, Andres & Gassmann, Franziska, 2017. "Fostering social mobility: The case of the 'Bono de Desarrollo Humano' in Ecuador," MERIT Working Papers 2017-002, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
- European Commission, 2021. "Taxation trends in the European Union: 2021 edition," Taxation trends 2020, Directorate General Taxation and Customs Union, European Commission.
- Joseph Kopecky, 2021. "The Age for Austerity? Population Age Structure and Fiscal Multipliers," Trinity Economics Papers tep1621, Trinity College Dublin, Department of Economics.
- Kishishita, Daiki & Yamagishi, Atsushi & Matsumoto, Tomoko, 2023.
"Overconfidence, income-ability gap, and preferences for income equality,"
European Journal of Political Economy, Elsevier, vol. 77(C).
- Daiki Kishishita & Atsushi Yamagishi & Tomoko Matsumoto, 2021. "Overconfidence, Income-Ability Gap, and Preferences for Income Equality," Working Papers e159, Tokyo Center for Economic Research.
- Jacquet, Laurence & Lehmann, Etienne, 2021.
"How to Tax Different Incomes?,"
IZA Discussion Papers
14739, Institute of Labor Economics (IZA).
- Laurence JACQUET & Etienne LEHMANN, 2021. "How to Tax Different Incomes?," TEPP Working Paper 2021-09, TEPP.
- Lehmann, Etienne & Jacquet, Laurence, 2021. "How to Tax Different Incomes?," CEPR Discussion Papers 16571, C.E.P.R. Discussion Papers.
- Laurence Jacquet & Etienne Lehmann, 2021. "How to Tax Different Incomes?," CESifo Working Paper Series 9324, CESifo.
- Laurence JACQUET & Etienne LEHMANN, 2021. "How to Tax Different Incomes?," THEMA Working Papers 2021-19, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
- Robin Boadway & Kevin Spiritus, 2021. "Optimal Taxation of Normal and Excess Returns to Risky Assets," Tinbergen Institute Discussion Papers 21-025/VI, Tinbergen Institute.
- Per Engström & Johannes Hagen & Edvard Johansson, 2021. "Estimating Tax Noncompliance among the Self-Employed – Evidence from Pleasure Boat Registers," Discussion Papers 144, Aboa Centre for Economics.
- Aspen Gorry & Glenn Hubbard & Aparna Mathur, 2021.
"The Elasticity of Taxable Income in The Presence of Intertemporal Income Shifting,"
National Tax Journal, University of Chicago Press, vol. 74(1), pages 45-73.
- Aspen Gorry & R. Glenn Hubbard & Aparna Mathur, 2018. "The Elasticity of Taxable Income in the Presence of Intertemporal Income Shifting," NBER Working Papers 24531, National Bureau of Economic Research, Inc.
- Panayiota Lyssiotou & Elena Savva, 2021. "Labor Supply Responses to Income Tax Free and Bracket Expansions," University of Cyprus Working Papers in Economics 05-2021, University of Cyprus Department of Economics.
- Cristina Borra & Ana Costa-Ramon & Libertad González & Almudena Sevilla-Sanz, 2021.
"The Causal Effect of an Income Shock on Children’s Human Capital,"
Working Papers
1272, Barcelona School of Economics.
- Cristina Borra & Ana Costa-Ramón & Libertad González Luna & Almudena Sevilla, 2021. "The causal effect of an income shock on children’s human capital," Economics Working Papers 1789, Department of Economics and Business, Universitat Pompeu Fabra.
- Leandro Arozamena & Federico Weinschelbaum & Juan-José Ganuza, 2021.
"Renegotiation and Discrimination in Symmetric Procurement Auctions,"
Department of Economics Working Papers
2021_09, Universidad Torcuato Di Tella.
- Leandro Arozamena & Juan José Ganuza & Federico Weinschelbaum, 2021. "Renegotiation and discrimination in symmetric procurement auctions," Economics Working Papers 1790, Department of Economics and Business, Universitat Pompeu Fabra.
- Leandro Arozamena & Juan-José Ganuza & Federico Weinschelbaum, 2021. "Renegotiation and Discrimination in Symmetric Procurement Auctions," Documentos de Trabajo 19429, The Latin American and Caribbean Economic Association (LACEA).
- Leandro Arozamena & Juan-José Ganuza & Federico Weinschelbaum, 2021. "Renegotiation and Discrimination in Symmetric Procurement Auctions," Documentos de Trabajo 19430, The Latin American and Caribbean Economic Association (LACEA).
- Leandro Arozamena & Juan-José Ganuza & Federico Weinschelbaum, 2021. "Renegotiation and Discrimination in Symmetric Procurement Auctions," Working Papers 1275, Barcelona School of Economics.
- Leandro Arozamena & Juan José Ganuza & Federico Weinschelbaum, 2021. "Renegotiation and Discrimination in Symmetric Procurement Auctions," Working Papers 83, Red Nacional de Investigadores en Economía (RedNIE).
- Gabrielle Pepin, 2021. "The COVID-19 Pandemic's Evolving Impacts on the Labor Market: Who's Been Hurt and What We Should Do," Upjohn Working Papers 21-344, W.E. Upjohn Institute for Employment Research.
- Keuschnigg, Christian & Johs, Julian & Stevens, Jacob, 2021.
"Consolidating the Covid Debt,"
CEPR Discussion Papers
16846, C.E.P.R. Discussion Papers.
- Keuschnigg, Christian & Johs, Julian & Stevens, Jacob, 2021. "Consolidating the Covid Debt," Economics Working Paper Series 2112, University of St. Gallen, School of Economics and Political Science.
- Christian Keuschnigg & Julian Johs & Jacob Stevens, 2021. "Consolidating the Covid Debt," CESifo Working Paper Series 9497, CESifo.
- Jeff Larrimore & Jacob Mortenson & David Splinter, 2021.
"Household Incomes in Tax Data: Using Addresses to Move from Tax-Unit to Household Income Distributions,"
Journal of Human Resources, University of Wisconsin Press, vol. 56(2), pages 600-631.
- Jeff Larrimore & Jacob Mortenson & David Splinter, 2017. "Household Incomes in Tax Data : Using Addresses to Move from Tax Unit to Household Income Distributions," Finance and Economics Discussion Series 2017-002, Board of Governors of the Federal Reserve System (U.S.).
- Margaret E. Brehm, 2021. "Taxes and Adoptions from Foster Care: Evidence from the Federal Adoption Tax Credit," Journal of Human Resources, University of Wisconsin Press, vol. 56(4), pages 1031-1072.
- Jelena Žarković Rakić Corresponding author & Marko Vladisavljević, 2021. "Tax Reforms and Income Inequality in Former Yugoslav Countries: Escaping the Avant-Garde Neoliberalism in the Income Tax Policy," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, vol. 68(2), pages 231-252, April.
- Jelena Žarković Rakić & Marko Vladisavljević, 2021. "Tax Reforms and Income Inequality in Former Yugoslav Countries: Escaping the Avant-Garde Neoliberalism in the Income Tax Policy," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, vol. 68(2), pages 231-252.
- Sudak Gennadiy & Yuliia Savchenko, 2021. "Does Household Tax Burden Have an Impact on Individuals’ Savings in Banks? The Case of Ukraine," Central European Economic Journal, Sciendo, vol. 8(55), pages 378-389, January.
- Adejare Adegbite Tajudeen & Olatunji Olaoye Clement, 2021. "Analysis of the Impact of Non-Oil Taxation on Foreign Direct Investment and Economic Services in Nigeria," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 31(1), pages 60-83, March.
- Bergstrom, Katy & Dodds, William, 2021.
"Optimal taxation with multiple dimensions of heterogeneity,"
Journal of Public Economics, Elsevier, vol. 200(C).
- Bergstrom,Katy Ann & Dodds,William, 2021. "Optimal Taxation with Multiple Dimensions of Heterogeneity," Policy Research Working Paper Series 9572, The World Bank.
- Branimir Jovanović, 2021. "New Insights into the Relationship Between Taxation and International Trade," wiiw Policy Notes 54, The Vienna Institute for International Economic Studies, wiiw.
- Amat Adarov & Mario Holzner & Branimir Jovanović & Goran Vukšić, 2021. "Labour Taxes and International Trade: The Role of Domestic Labour Value Added," wiiw Working Papers 205, The Vienna Institute for International Economic Studies, wiiw.
- Maren Froemel & Charles Gottlieb, 2021.
"The Earned Income Tax Credit: Targeting the poor but crowding out wealth,"
Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 54(1), pages 193-227, February.
- Froemel, M. & Gottlieb, C., 2016. "The Earned Income Tax Credit: Targeting the Poor but Crowding Out Wealth," Cambridge Working Papers in Economics 1651, Faculty of Economics, University of Cambridge.
- Froemel, Maren & Gottlieb, Charles, 2021. "The earned income tax credit: targeting the poor but crowding out wealth," Bank of England working papers 903, Bank of England.
- David Burgherr, 2021.
"The costs of administering a wealth tax,"
Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 677-697, September.
- Burgherr, David, 2021. "The costs of administering a wealth tax," LSE Research Online Documents on Economics 110715, London School of Economics and Political Science, LSE Library.
- Arun Advani & Helen Hughson & Hannah Tarrant, 2021.
"Revenue and distributional modelling for a UK wealth tax,"
Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 699-736, September.
- Advani, Arun & Hughson, Helen & Tarrant, Hannah, 2021. "Revenue and distributional modelling for a UK wealth tax," CAGE Online Working Paper Series 578, Competitive Advantage in the Global Economy (CAGE).
- Advani, Arun & Hughson, Helen & Tarrant, Hannah, 2021. "Revenue and distributional modelling for a UK wealth tax," LSE Research Online Documents on Economics 112699, London School of Economics and Political Science, LSE Library.
- Advani, Arun & Hughson, Helen & Tarrant, Hannah, 2021. "Revenue and distributional modelling for a UK wealth tax," The Warwick Economics Research Paper Series (TWERPS) 1369, University of Warwick, Department of Economics.
- Ismail Baydur & Fatih Yilmaz, 2021.
"VAT Treatment of the Financial Services: Implications for the Real Economy,"
Journal of Money, Credit and Banking, Blackwell Publishing, vol. 53(8), pages 2167-2200, December.
- Fatih Yilmaz & �smail Baydur, 2018. "VAT Treatment of the Financial Services: Implications for the Real Economy," Working Papers 1815, Research and Monetary Policy Department, Central Bank of the Republic of Turkey.
- Arun Advani & Helen Hughson & Hannah Tarrant, 2021.
"Revenue and distributional modelling for a UK wealth tax,"
Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 699-736, September.
- Advani, Arun & Hughson, Helen & Tarrant, Hannah, 2021. "Revenue and distributional modelling for a UK wealth tax," LSE Research Online Documents on Economics 112699, London School of Economics and Political Science, LSE Library.
- Advani, Arun & Hughson, Helen & Tarrant, Hannah, 2021. "Revenue and distributional modelling for a UK wealth tax," The Warwick Economics Research Paper Series (TWERPS) 1369, University of Warwick, Department of Economics.
- Advani, Arun & Hughson, Helen & Tarrant, Hannah, 2021. "Revenue and distributional modelling for a UK wealth tax," CAGE Online Working Paper Series 578, Competitive Advantage in the Global Economy (CAGE).
- Kogawa, Takeshi, 2021. "The inter-cohort distributional effects of Japan's indirect tax reforms," Warwick-Monash Economics Student Papers 32, Warwick Monash Economics Student Papers.
- Michael Christl & Silvia De Poli & Dénes Kucsera & Hanno Lorenz, 2022.
"COVID-19 and (gender) inequality in income: the impact of discretionary policy measures in Austria,"
Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 158(1), pages 1-17, December.
- Christl, Michael & De Poli, Silvia & Kucsera, Dénes & Lorenz, Hanno, 2021. "COVID-19 and (gender) inequality in income: the impact of discretionary policy measures in Austria," GLO Discussion Paper Series 917, Global Labor Organization (GLO).
- Christl, Michael & De Poli, Silvia & Kucsera, Dénes & Lorenz, Hanno, 2021. "COVID-19 and (gender) inequality in income: The impact of discretionary policy measures in Austria," Working Papers 22, Agenda Austria.
- Michael Christl & Silvia De Poli & Denes Kucsera & Hanno Lorenz, 2021. "COVID-19 and (gender) inequality in income: the impact of discretionary policy measures in Austria," JRC Working Papers on Taxation & Structural Reforms 2021-05, Joint Research Centre.
- Adena, Maja, 2021.
"Tax-price elasticity of charitable donations – evidence from the German taxpayer panel,"
EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 219-235.
- Adena, Maja, 2014. "Tax-price elasticity of charitable donations: Evidence from the German taxpayer panel," Discussion Papers, Research Unit: Economics of Change SP II 2014-302, WZB Berlin Social Science Center.
- Hannes Fauser & Sarah Godar, 2021.
"Income tax noncompliance in Germany, 2001-2014,"
Working Papers IES
2021/36, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2021.
- Fauser, Hannes & Godar, Sarah, 2021. "Income tax noncompliance in Germany, 2001-2014," Discussion Papers 2021/17, Free University Berlin, School of Business & Economics.
- Michael Christl & Silvia De Poli & Dénes Kucsera & Hanno Lorenz, 2022.
"COVID-19 and (gender) inequality in income: the impact of discretionary policy measures in Austria,"
Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 158(1), pages 1-17, December.
- Christl, Michael & De Poli, Silvia & Kucsera, Dénes & Lorenz, Hanno, 2021. "COVID-19 and (gender) inequality in income: The impact of discretionary policy measures in Austria," Working Papers 22, Agenda Austria.
- Christl, Michael & De Poli, Silvia & Kucsera, Dénes & Lorenz, Hanno, 2021. "COVID-19 and (gender) inequality in income: the impact of discretionary policy measures in Austria," GLO Discussion Paper Series 917, Global Labor Organization (GLO).
- Michael Christl & Silvia De Poli & Denes Kucsera & Hanno Lorenz, 2021. "COVID-19 and (gender) inequality in income: the impact of discretionary policy measures in Austria," JRC Working Papers on Taxation & Structural Reforms 2021-05, Joint Research Centre.
- Hérault, Nicolas & Jenkins, Stephen P., 2021.
"Redistributive effect and the progressivity of taxes and benefits: evidence for the UK, 1977–2018,"
LSE Research Online Documents on Economics
112679, London School of Economics and Political Science, LSE Library.
- Hérault, Nicolas & Jenkins, Stephen P., 2021. "Redistributive effect and the progressivity of taxes and benefits: evidence for the UK, 1977-2018," GLO Discussion Paper Series 967, Global Labor Organization (GLO).
- Nicolas Hérault & Stephen P. Jenkins, 2021. "Redistributive effect and the progressivity of taxes and benefits: evidence for the UK, 1977–2018," Melbourne Institute Working Paper Series wp2021n23, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- Herault, Nicolas & Jenkins, Stephen P., 2021. "Redistributive Effect and the Progressivity of Taxes and Benefits: Evidence for the UK, 1977-2018," IZA Discussion Papers 14819, Institute of Labor Economics (IZA).
- Herault, Nicolas & Jenkins, Stephen P., 2021. "Redistributive Effect and the Progressivity of Taxes and Benefits: Evidence for the UK, 1977–2018," SocArXiv x6z7b, Center for Open Science.
- Beznoska, Martin & Hentze, Tobias, 2021. "Einkommensteuerpolitik im Bundestagswahlkampf: Analyse der Parteiprogramme und Ausblick auf die kommende Legislaturperiode," IW policy papers 19/2021, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
- Horneff, Vanya & Maurer, Raimond & Mitchell, Olivia S., 2023.
"Do required minimum distribution 401(k) rules matter, and for whom? Insights from a lifecycle model,"
Journal of Banking & Finance, Elsevier, vol. 154(C).
- Vanya Horneff & Raimond Maurer & Olivia S. Mitchell, 2021. "Do Required Minimum Distribution 401(k) Rules Matter, and For Whom? Insights from a Lifecycle Model," NBER Working Papers 28490, National Bureau of Economic Research, Inc.
- Horneff, Vanya & Maurer, Raimond & Mitchell, Olivia S., 2021. "Do Required Minimum Distribution 401(k) Rules Matter, and for Whom? Insights from a Lifecylce Model," LawFin Working Paper Series 17, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
- Bachmann Ronald & Jäger Philipp & Jessen Robin, 2021.
"A Split Decision: Welche Auswirkungen hätte die Abschaffung des Ehegattensplittings auf das Arbeitsangebot und die Einkommensverteilung?,"
Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 70(2), pages 105-131, August.
- Bachmann, Ronald & Jäger, Philipp & Jessen, Robin, 2021. "A Split Decision: Welche Auswirkungen hätte die Abschaffung des Ehegattensplittings auf das Arbeitsangebot und die Einkommensverteilung?," RWI Materialien 144, RWI - Leibniz-Institut für Wirtschaftsforschung.
- Lembcke, Franziska & Nöh, Lukas & Schwarz, Milena, 2021. "Anreizwirkungen des deutschen Steuer- und Transfersystems auf das Erwerbsangebot von Zweitverdienenden," Working Papers 06/2021, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
- Kohl, Miriam & Richter, Philipp M., 2023.
"Unilateral tax policy in the open economy,"
Journal of International Economics, Elsevier, vol. 145(C).
- Kohl, Miriam & Richter, Philipp, 2019. "Unilateral Tax Policy in the Open Economy," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203581, Verein für Socialpolitik / German Economic Association.
- Kohl, Miriam & Richter, Philipp M., 2021. "Unilateral tax policy in the open economy," CEPIE Working Papers 05/21, Technische Universität Dresden, Center of Public and International Economics (CEPIE).
- Miriam Kohl & Philipp M. Richter, 2021. "Unilateral Tax Policy in the Open Economy," CESifo Working Paper Series 9296, CESifo.
- Miriam Kohl & Philipp M. Richter, 2021. "Unilateral Tax Policy in the Open Economy," Working Papers 2113, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz.
- Ortigueira, Salvador & Siassi, Nawid, 2022.
"Income assistance, marriage, and child poverty: An assessment of the Family Security Act,"
Economic Modelling, Elsevier, vol. 111(C).
- Ortigueira, Salvador & Siassi, Nawid, 2021. "Income Assistance, Marriage, and Child Poverty: An Assessment of the Family Security Act," ECON WPS - Working Papers in Economic Theory and Policy 07/2021, TU Wien, Institute of Statistics and Mathematical Methods in Economics, Economics Research Unit.
- Kohl, Miriam & Naumann, Fabrice, 2021. "Redistribution policy and offshoring in general equilibrium," VfS Annual Conference 2021 (Virtual Conference): Climate Economics 242385, Verein für Socialpolitik / German Economic Association.
- Siegloch, Sebastian & Wehrhöfer, Nils & Etzel, Tobias, 2021.
"Direct, Spillover and Welfare Effects of Regional Firm Subsidies,"
CEPR Discussion Papers
16129, C.E.P.R. Discussion Papers.
- Siegloch, Sebastian & Wehrhöfer, Nils & Etzel, Tobias, 2021. "Direct, spillover and welfare effects of regional firm subsidies," ZEW Discussion Papers 21-038, ZEW - Leibniz Centre for European Economic Research.
- Siegloch, Sebastian & Wehrhöfer, Nils & Etzel, Tobias, 2021. "Direct, Spillover and Welfare Effects of Regional Firm Subsidies," IZA Discussion Papers 14362, Institute of Labor Economics (IZA).
2020
- Ibrahim, Umar Bambale & Abubakar, Isah Funtua, 2020. "Welfare Implication of Tax Rates Increase in a Recessionary Economy," MPRA Paper 111132, University Library of Munich, Germany, revised 13 Dec 2021.
- Díez-Alonso, Daniel, 2020. "Taxpayer Bias in Perceived Income Distributions," MPRA Paper 116775, University Library of Munich, Germany, revised 10 Jan 2021.
- Saša Ranđelović & Marko Vladisavljević, 2020. "Social Welfare Effects of Progressive Income Taxation under Increasing Inequality," Prague Economic Papers, Prague University of Economics and Business, vol. 2020(5), pages 575-599.
- Michal Krajňák, 2020. "Je daň z příjmů fyzických osob ze závislé činnosti v České republice progresivní? [Is Personal Income Tax on Dependent Activity in the Czech Republic Progressive?]," Politická ekonomie, Prague University of Economics and Business, vol. 2020(5), pages 534-553.
- Lucie Kábelová & Markéta Arltová, 2020. "Účinnost rodinné politiky v České republice [Effectiveness of Family Policy in the Czech Republic]," Politická ekonomie, Prague University of Economics and Business, vol. 2020(6), pages 679-694.
- Matthew Smith & Owen Zidar & Eric Zwick, 2020.
"Top Wealth in America: New Estimates and Implications for Taxing the Rich,"
Working Papers
264, Princeton University, Department of Economics, Center for Economic Policy Studies..
- Matthew Smith & Owen M. Zidar & Eric Zwick, 2021. "Top Wealth in America: New Estimates and Implications for Taxing the Rich," NBER Working Papers 29374, National Bureau of Economic Research, Inc.
- Matthew Smith & Owen Zidar & Eric Zwick, 2021. "Top Wealth in America: New Estimates and Implications for Taxing the Rich," Working Papers 2021-7, Princeton University. Economics Department..
- Ole Agersnap & Owen Zidar, 2021.
"The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates,"
American Economic Review: Insights, American Economic Association, vol. 3(4), pages 399-416, December.
- Ole Agersnap & Owen M. Zidar, 2020. "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates," NBER Working Papers 27705, National Bureau of Economic Research, Inc.
- Ole Agersnap & Owen Zidar, 2021. "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates," Working Papers 2021-75, Princeton University. Economics Department..
- Ole Agersnap & Owen Zidar, 2020. "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates," Working Papers 272, Princeton University, Department of Economics, Center for Economic Policy Studies..
- Henrik Kleven, 2020. "The EITC and the Extensive Margin: A Reappraisal," Working Papers 2020-64, Princeton University. Economics Department..
- Athiphat Muthitacharoen & Trongwut Burong, 2022.
"How do taxpayers respond to tax subsidy for long-term savings? Evidence from Thailand’s tax return data,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(3), pages 726-750, June.
- Athiphat Muthitacharoen & Trongwut Burong, 2020. "How Do Taxpayers Respond to Tax Subsidy for Long-term Savings? Evidence from Thailand's Tax Return Data," PIER Discussion Papers 143, Puey Ungphakorn Institute for Economic Research, revised May 2021.
- Athiphat Muthitacharoen & Trongwut Burong & Athiphat Muthitacharoen, 2021. "How Do Taxpayers Respond to Tax Subsidy for Long-Term Savings? Evidence from Thailand's Tax Return Data," CESifo Working Paper Series 8906, CESifo.
- Estelle Dauchy & Francisco Navarro-Sanchez & Nathan Seegert, 2021.
"Taxation and Inequality: Active and Passive Channels,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 42, pages 156-177, October.
- Estelle Dauchy & Francisco Navarro-Sanchez & Nathan Seegert, 2020. "Online Appendix to "Taxation and Inequality: Active and Passive Channels"," Online Appendices 19-189, Review of Economic Dynamics.
- Estelle Dauchy & Francisco Navarro-Sanchez & Nathan Seegert, 2021.
"Taxation and Inequality: Active and Passive Channels,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 42, pages 156-177, October.
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- Edward N. Wofff, 2020. "Wealth taxation in the United States," Public Sector Economics, Institute of Public Finance, vol. 44(2), pages 153-178.
- Christl, Michael & Köppl–Turyna, Monika & Lorenz, Hanno & Kucsera, Dénes, 2020.
"Redistribution within the tax-benefits system in Austria,"
Economic Analysis and Policy, Elsevier, vol. 68(C), pages 250-264.
- Christl, Michael & Köppl-Turyna, Monika & Lorenz, Hanno & Kucsera, Dénes, 2020. "Redistribution within the tax-benefit system in Austria," Working Papers 19, Agenda Austria.
- Michael Christl & Monika Koeppl-Turyna & Hanno Lorenz & Dénes Kucsera, 2020. "Redistribution within the tax-benefit system in Austria," JRC Working Papers on Taxation & Structural Reforms 2020-02, Joint Research Centre.
- Christl, Michael & Papini, Andrea & Tumino, Alberto, 2020.
"Heterogeneity in effective VAT rates across native and migrant households in France, Germany and Spain,"
GLO Discussion Paper Series
723, Global Labor Organization (GLO).
- Michael Christl & Andrea Papini & Alberto Tumino, 2020. "Heterogeneity in effective VAT rates across native and migrant households in France, Germany and Spain," JRC Working Papers on Taxation & Structural Reforms 2020-09, Joint Research Centre.
- Simone Pellegrino & Paolo M. Panteghini, 2020. "Le riforme dell’IRPEF: uno sguardo attraverso 45 anni di storia," Working papers 85, Società Italiana di Economia Pubblica.
- ISLAM Nizamul & DOORLEY Karina & FLOOD Lennart, 2020. "Making the switch from joint to individual taxation in Luxembourg. Cost, behavioural response and welfare effects," LISER Working Paper Series 2020-05, Luxembourg Institute of Socio-Economic Research (LISER).
- Gabriel Burdín & Mauricio de Rosa & Andrea Vigorito & Joan Vilá, 2019.
"Was falling inequality in all Latin American countries a data-driven illusion? Income distribution and mobility patterns in Uruguay 2009-2016,"
Documentos de Trabajo (working papers)
19-30, Instituto de EconomÃa - IECON.
- Burdin, Gabriel & De Rosa, Mauricio & Vigorito, Andrea & Vilá, Joan, 2020. "Was Falling Inequality in All Latin American Countries a Data-Driven Illusion? Income Distribution and Mobility Patterns in Uruguay 2009-2016," IZA Discussion Papers 13070, Institute of Labor Economics (IZA).
- Kaymak, Barıș & Leung, David & Poschke, Markus, 2020. "Accounting for Wealth Concentration in the US," IZA Discussion Papers 13082, Institute of Labor Economics (IZA).
- Choe, Chung & Oaxaca, Ronald L. & Renna, Francesco, 2020. "Income Taxation and Dual Job Labour Supply," IZA Discussion Papers 13107, Institute of Labor Economics (IZA).
- Spencer Bastani & Daniel Waldenström, 2020.
"The Ability Gradient in Bunching,"
CESifo Working Paper Series
8233, CESifo.
- Bastani, Spencer & Waldenström, Daniel, 2020. "The Ability Gradient in Bunching," IZA Discussion Papers 13141, Institute of Labor Economics (IZA).
- Waldenström, Daniel & Bastani, Spencer, 2020. "The Ability Gradient in Bunching," Working Paper Series 1333, Research Institute of Industrial Economics.
- Waldenstrom, Daniel & Bastani, Spencer, 2020. "The Ability Gradient in Bunching," CEPR Discussion Papers 14599, C.E.P.R. Discussion Papers.
- Palacios, Robert & Robalino, David A., 2020. "Integrating Social Insurance and Social Assistance Programs for the Future World of Labor," IZA Discussion Papers 13258, Institute of Labor Economics (IZA).
- Patricia Apps & Ray Rees, 2022.
"Inequality measurement and tax/transfer policy,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(4), pages 953-984, August.
- Patricia Apps & Ray Rees, 2020. "Inequality Measurement and Tax/Transfer Policy," CESifo Working Paper Series 8378, CESifo.
- Apps, Patricia & Rees, Ray, 2020. "Inequality Measurement and Tax/Transfer Policy," IZA Discussion Papers 13326, Institute of Labor Economics (IZA).
- Christian P R Schmid & Nicolas Schreiner & Alois Stutzer, 2022.
"Transfer Payment Systems and Financial Distress: Insights from Health Insurance Premium Subsidies,"
Journal of the European Economic Association, European Economic Association, vol. 20(5), pages 1829-1858.
- Schmid, Christian P. R. & Schreiner, Nicolas & Stutzer, Alois, 2020. "Transfer Payment Systems and Financial Distress: Insights from Health Insurance Premium Subsidies," IZA Discussion Papers 13767, Institute of Labor Economics (IZA).
- Matthew Gudgeon & Simon Trenkle, 2024.
"The Speed of Earnings Responses to Taxation and the Role of Firm Labor Demand,"
Journal of Labor Economics, University of Chicago Press, vol. 42(3), pages 793-835.
- Gudgeon, Matthew & Trenkle, Simon, 2020. "The Speed of Earnings Responses to Taxation and the Role of Firm Labor Demand," IZA Discussion Papers 13931, Institute of Labor Economics (IZA).
- Juan F. Castro & Daniel Velásquez & Arlette Beltrán & Gustavo Yamada, 2020.
"Spillovers and Long Run Effects of Messages on Tax Compliance: Experimental Evidence from Peru,"
Working Papers
174, Peruvian Economic Association.
- Castro, Juan Francisco & Velásquez, Daniel & Beltrán, Arlette & Yamada, Gustavo, 2020. "Spillovers and Long-Run Effects of Messages on Tax Compliance: Experimental Evidence from Peru," IZA Discussion Papers 13974, Institute of Labor Economics (IZA).
- Glogowsky, Ulrich, 2021.
"Behavioral responses to inheritance and gift taxation: Evidence from Germany,"
Journal of Public Economics, Elsevier, vol. 193(C).
- Ulrich Glogowsky, 2020. "Behavioral Responses to Inheritance and Gift Taxation: Evidence from Germany," CESifo Working Paper Series 8628, CESifo.
- Ulrich Glogowsky, 2020. "Behavioral Responses to Inheritance and Gift Taxation: Evidence from Germany," Economics working papers 2020-22, Department of Economics, Johannes Kepler University Linz, Austria.
- Filiz GÄ°RAY & Gizem ZEREN, 2020. "Tax Income Elasticity In Excise Taxes: Comparison Of Turkey And Oecd," JOURNAL OF LIFE ECONOMICS, Holistence Publications, vol. 7(3), pages .239-256, August.
- Lukas Reiss & Philip Schuster, 2020. "Explaining the evolution of the Austrian implicit tax rate on labor from 1976 to 2016," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 47(2), pages 303-341, May.
- Jan Södersten, 2020.
"Why the Norwegian shareholder income tax is neutral,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 32-37, February.
- Södersten, Jan, 2019. "Why the Norwegian Shareholder Income Tax is Neutral," Working Paper Series 2019:1, Uppsala University, Department of Economics.
- Merike Kukk & Alari Paulus & Karsten Staehr, 2020. "Cheating in Europe: underreporting of self-employment income in comparative perspective," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(2), pages 363-390, April.
- Kristoffer Berg & Thor O. Thoresen, 2020.
"Problematic response margins in the estimation of the elasticity of taxable income,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 721-752, June.
- Kristoffer Berg & Thor O. Thoresen, 2016. "Problematic response margins in the estimation of the elasticity of taxable income," Discussion Papers 851, Statistics Norway, Research Department.
- John Creedy & Norman Gemmell, 2020.
"The elasticity of taxable income of individuals in couples,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 931-950, August.
- Creedy, John & Gemmell, Norman, 2018. "The Elasticity of Taxable Income of Individuals in Couples," Working Paper Series 20831, Victoria University of Wellington, Chair in Public Finance.
- Nicole Bosch & Vincent Dekker & Kristina Strohmaier, 2020. "A data-driven procedure to determine the bunching window: an application to the Netherlands," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 951-979, August.
- Salvador Barrios & Flavia Coda Moscarola & Francesco Figari & Luca Gandullia, 2020.
"Size and distributional pattern of pension-related tax expenditures in European countries,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1287-1320, October.
- Salvador Barrios & Flavia Coda Moscarola & Francesco Figari & Luca Gandullia, 2018. "Size and distributional pattern of pension-related tax expenditures in European countries," JRC Working Papers on Taxation & Structural Reforms 2018-06, Joint Research Centre.
- Figari, Francesco & Barrios, Salvador & Coda Moscarola, Flavia & Gandullia, Luca, 2018. "Size and distributional pattern of pension-related tax expenditures in European countries," EUROMOD Working Papers EM15/18, EUROMOD at the Institute for Social and Economic Research.
- Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2020.
"The effects of income taxation on entrepreneurial investment: A puzzle?,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1321-1363, December.
- Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2020. "The effects of income taxation on entrepreneurial investment: A puzzle?," Munich Reprints in Economics 84719, University of Munich, Department of Economics.
- José Alberto Molina, 2020. "Family and Entrepreneurship: New Empirical and Theoretical Results," Journal of Family and Economic Issues, Springer, vol. 41(1), pages 1-3, March.
- Jose M. Cordero & Cristina Polo & Nickolaos G. Tzeremes, 2020. "Evaluating the efficiency of municipalities in the presence of unobserved heterogeneity," Journal of Productivity Analysis, Springer, vol. 53(3), pages 377-390, June.
- Young Lee, 2020. "Competition in Corporate and Personal Income Tax: Evidence from 67 Developed and Developing Countries," Korean Economic Review, Korean Economic Association, vol. 36, pages 101-133.
- Hideo Akabayashi, 2020. "The Statistical Association between Knowledge and Use of the Qualified Educational Fund Giving Trusts and Educational Expenditure for Children and their Academic Outcomes," Keio-IES Discussion Paper Series 2020-008, Institute for Economics Studies, Keio University.
- Tajudeen Adejare Adegbite, 2020. "An Investigation on the Influence of Taxation on Economic Growth in Nigeria," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(2), pages 12-20, June.
- George Casamatta, 2020. "Optimal bequests taxation in the steady state," Working Papers 016, Laboratoire Lieux, Identités, eSpaces et Activités (LISA).
- Manuel Schechtl, 2020. "Taxation of Families and “Families of Taxation”? Inequality Modification Between Family Types Across Welfare States," LIS Working papers 800, LIS Cross-National Data Center in Luxembourg.
- Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2020.
"The effects of income taxation on entrepreneurial investment: A puzzle?,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1321-1363, December.
- Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2020. "The effects of income taxation on entrepreneurial investment: A puzzle?," Munich Reprints in Economics 84719, University of Munich, Department of Economics.
- Yutao Han & Patrice Pieretti, 2020. "On tax competition, international migration, and occupational choice," DEM Discussion Paper Series 20-07, Department of Economics at the University of Luxembourg.
- Bernd Hayo & Sascha Mierzwa, 2020. "Stock Market Reactions to Legislated Tax Changes: Evidence from the United States, Germany, and the United Kingdom," MAGKS Papers on Economics 202047, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
- Ana Venâncio & Victor Barros & Clara Raposo, 2020. "Corporate taxes and high-quality entrepreneurship: evidence from a tax reform," GEE Papers 0140, Gabinete de Estratégia e Estudos, Ministério da Economia, revised Jan 2020.
- Salvador Barrios & Viginta Ivaškaitė-Tamošiūnė & Anamaria Maftei & Edlira Narazani & Janos Varga, 2020.
"Progressive Tax Reforms in Flat Tax Countries,"
Eastern European Economics, Taylor & Francis Journals, vol. 58(2), pages 83-107, March.
- Salvador Barrios & Viginta Ivaskaite-Tamosiune & Anamaria Maftei & Edlira Narazani & Janos Varga, 2018. "Progressive tax reforms in flat tax countries," JRC Working Papers on Taxation & Structural Reforms 2018-02, Joint Research Centre.
- Ivaškaitė-Tamošiūnė, Viginta & Maftei, Anamaria & Varga, Janos & Barrios, Salvador & Narazani, Edlira, 2019. "Progressive tax reforms in flat tax countries," EUROMOD Working Papers EM2/19, EUROMOD at the Institute for Social and Economic Research.
- Trine Engh Vattø, 2020. "Estimating the Elasticity of Taxable Income When Earnings Responses Are Sluggish," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 76(4), pages 329-369.
- Benjamin Bittschi & Sarah Borgloh & Berthold U. Wigger, 2020.
"Philanthropy in a Secular Society,"
Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 176(4), pages 640-664.
- Bittschi, Benjamin & Borgloh, Sarah & Wigger, Berthold U., 2016. "Philanthropy in a secular society," ZEW Discussion Papers 16-021, ZEW - Leibniz Centre for European Economic Research.
- Stefano Boscolo, 2021.
"On the horizontal inequity effect of the erosion of the pit base: the case of Italy,"
Politica economica, Società editrice il Mulino, issue 1, pages 43-82.
- Stefano Boscolo, 2020. "On the Horizontal Inequity Effect of the Erosion of the PIT Base: The Case of Italy," Department of Economics (DEMB) 0176, University of Modena and Reggio Emilia, Department of Economics "Marco Biagi".
- Stefano Boscolo, 2020. "On the Horizontal Inequity Effect of the Erosion of the PIT Base: The Case of Italy," Department of Economics 0176, University of Modena and Reggio E., Faculty of Economics "Marco Biagi".
- Taro Ohno & Junpei Sakamaki & Daizo Kojima, 2020. "Factor decomposition of changes in the tax base for income tax," Discussion papers ron331, Policy Research Institute, Ministry of Finance Japan.
- Uddin, Main & Wang, Liang Choon & Smyth, Russell, 2021.
"Do government-initiated energy comparison sites encourage consumer search and lower prices? Evidence from an online randomized controlled experiment in Australia,"
Journal of Economic Behavior & Organization, Elsevier, vol. 188(C), pages 167-182.
- Md. Main Uddin & Liang Choon Wang & Russell Smyth, 2020. "Do government-initiated energy comparison sites encourage consumer search and lower prices? Evidence from an online randomized controlled experiment in Australia," Monash Economics Working Papers 11-20, Monash University, Department of Economics.
- Jeff Larrimore & Jake Mortenson & David Splinter, 2020.
"Presence and Persistence of Poverty in US Tax Data,"
NBER Chapters, in: Measuring Distribution and Mobility of Income and Wealth, pages 383-409,
National Bureau of Economic Research, Inc.
- Jeff Larrimore & Jacob Mortenson & David Splinter, 2020. "Presence and Persistence of Poverty in U.S. Tax Data," NBER Working Papers 26966, National Bureau of Economic Research, Inc.
- Bruce D. Meyer & Derek Wu & Grace Finley & Patrick Langetieg & Carla Medalia & Mark Payne & Alan Plumley, 2020.
"The Accuracy of Tax Imputations: Estimating Tax Liabilities and Credits Using Linked Survey and Administrative Data,"
NBER Chapters, in: Measuring Distribution and Mobility of Income and Wealth, pages 459-498,
National Bureau of Economic Research, Inc.
- Bruce D. Meyer & Derek Wu & Grace Finley & Patrick Langetieg & Carla Medalia & Mark Payne & Alan Plumley, 2020. "The Accuracy of Tax Imputations: Estimating Tax Liabilities and Credits Using Linked Survey and Administrative Data," NBER Working Papers 28229, National Bureau of Economic Research, Inc.
- Benjamin B. Lockwood & Afras Sial & Matthew Weinzierl, 2020.
"Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation,"
NBER Chapters, in: Tax Policy and the Economy, Volume 35, pages 1-54,
National Bureau of Economic Research, Inc.
- Benjamin Lockwood & Afras Y. Sial & Matthew C. Weinzierl, 2020. "Designing, not Checking, for Policy Robustness: An Example with Optimal Taxation," NBER Working Papers 28098, National Bureau of Economic Research, Inc.
- Louis Kaplow, 2020. "A Unified Perspective on Efficiency, Redistribution, and Public Policy," NBER Working Papers 26683, National Bureau of Economic Research, Inc.
- Stefanie Stantcheva, 2020.
"Dynamic Taxation,"
Annual Review of Economics, Annual Reviews, vol. 12(1), pages 801-831, August.
- Stantcheva, Stefanie, 2020. "Dynamic Taxation," CEPR Discussion Papers 14347, C.E.P.R. Discussion Papers.
- Stefanie Stantcheva, 2020. "Dynamic Taxation," NBER Working Papers 26704, National Bureau of Economic Research, Inc.
- Diego Daruich & Raquel Fernández, 2024.
"Universal Basic Income: A Dynamic Assessment,"
American Economic Review, American Economic Association, vol. 114(1), pages 38-88, January.
- Fernández, Raquel & Daruich, Diego, 2020. "Universal Basic Income: A Dynamic Assessment," CEPR Discussion Papers 14869, C.E.P.R. Discussion Papers.
- Diego Daruich & Raquel Fernández, 2020. "Universal Basic Income: A Dynamic Assessment," NBER Working Papers 27351, National Bureau of Economic Research, Inc.
- Elira Kuka & Na'ama Shenhav, 2024.
"Long-Run Effects of Incentivizing Work after Childbirth,"
American Economic Review, American Economic Association, vol. 114(6), pages 1692-1722, June.
- Elira Kuka & Na'ama Shenhav, 2020. "Long-Run Effects of Incentivizing Work After Childbirth," Working Papers 2020-10, The George Washington University, Institute for International Economic Policy.
- Elira Kuka & Na’ama Shenhav, 2023. "Long-Run Effects of Incentivizing Work After Childbirth," Working Paper Series 2023-27, Federal Reserve Bank of San Francisco.
- Elira Kuka & Na'ama Shenhav, 2020. "Long-Run Effects of Incentivizing Work After Childbirth," NBER Working Papers 27444, National Bureau of Economic Research, Inc.
- David Neumark & Katherine E. Williams, 2020.
"Do State Earned Income Tax Credits Increase Participation in the Federal EITC?,"
Public Finance Review, , vol. 48(5), pages 579-626, September.
- David Neumark & Katherine E. Williams, 2020. "Do State Earned Income Tax Credits Increase Participation in the Federal EITC?," NBER Working Papers 27626, National Bureau of Economic Research, Inc.
- Stefanie Stantcheva, 2021.
"Understanding Tax Policy: How do People Reason?,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 136(4), pages 2309-2369.
- Stantcheva, Stefanie, 2020. "Understanding Tax Policy: How do people Reason," CEPR Discussion Papers 15216, C.E.P.R. Discussion Papers.
- Stefanie Stantcheva, 2020. "Understanding Tax Policy: How Do People Reason?," NBER Working Papers 27699, National Bureau of Economic Research, Inc.
- Ole Agersnap & Owen Zidar, 2021.
"The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates,"
American Economic Review: Insights, American Economic Association, vol. 3(4), pages 399-416, December.
- Ole Agersnap & Owen Zidar, 2020. "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates," Working Papers 272, Princeton University, Department of Economics, Center for Economic Policy Studies..
- Ole Agersnap & Owen Zidar, 2021. "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates," Working Papers 2021-75, Princeton University. Economics Department..
- Ole Agersnap & Owen M. Zidar, 2020. "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates," NBER Working Papers 27705, National Bureau of Economic Research, Inc.
- Jacob Bastian, 2020.
"The EITC and Maternal Time Use: More Time Working and Less Time with Kids?,"
Working Papers
2020-077, Human Capital and Economic Opportunity Working Group.
- Jacob Bastian & Lance Lochner, 2020. "The EITC and Maternal Time Use: More Time Working and Less Time with Kids?," NBER Working Papers 27717, National Bureau of Economic Research, Inc.
- Jacob Bastian & Lance Lochner, 2020. "The EITC and Maternal Time Use: More Time Working and Less Time with Kids?," University of Western Ontario, Centre for Human Capital and Productivity (CHCP) Working Papers 20206, University of Western Ontario, Centre for Human Capital and Productivity (CHCP).
- Wojciech Kopczuk & Eric Zwick, 2020.
"Business Incomes at the Top,"
Journal of Economic Perspectives, American Economic Association, vol. 34(4), pages 27-51, Fall.
- Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," Working Papers 2020-118, Becker Friedman Institute for Research In Economics.
- Wojciech Kopczuk & Eric Zwick, 2020. "Business Incomes at the Top," NBER Working Papers 27752, National Bureau of Economic Research, Inc.
- Elizabeth Linos & Allen Prohofsky & Aparna Ramesh & Jesse Rothstein & Matthew Unrath, 2022.
"Can Nudges Increase Take-Up of the EITC? Evidence from Multiple Field Experiments,"
American Economic Journal: Economic Policy, American Economic Association, vol. 14(4), pages 432-452, November.
- Linos, Elizabeth & Prohofsky, Allen & Ramesh, Aparna & Rothstein, Jesse & Unrath, Matt, 2020. "Can Nudges Increase Take-up of the EITC?: Evidence from Multiple Field Experiments," Department of Economics, Working Paper Series qt14678763, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
- Elizabeth Linos & Allen Prohofsky & Aparna Ramesh & Jesse Rothstein & Matt Unrath, 2020. "Can Nudges Increase Take-up of the EITC?: Evidence from Multiple Field Experiments," NBER Working Papers 28086, National Bureau of Economic Research, Inc.
- Benjamin B. Lockwood & Afras Sial & Matthew Weinzierl, 2020.
"Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation,"
NBER Chapters, in: Tax Policy and the Economy, Volume 35, pages 1-54,
National Bureau of Economic Research, Inc.
- Benjamin Lockwood & Afras Y. Sial & Matthew C. Weinzierl, 2020. "Designing, not Checking, for Policy Robustness: An Example with Optimal Taxation," NBER Working Papers 28098, National Bureau of Economic Research, Inc.
- Bruce D. Meyer & Derek Wu & Grace Finley & Patrick Langetieg & Carla Medalia & Mark Payne & Alan Plumley, 2020.
"The Accuracy of Tax Imputations: Estimating Tax Liabilities and Credits Using Linked Survey and Administrative Data,"
NBER Chapters, in: Measuring Distribution and Mobility of Income and Wealth, pages 459-498,
National Bureau of Economic Research, Inc.
- Bruce D. Meyer & Derek Wu & Grace Finley & Patrick Langetieg & Carla Medalia & Mark Payne & Alan Plumley, 2020. "The Accuracy of Tax Imputations: Estimating Tax Liabilities and Credits Using Linked Survey and Administrative Data," NBER Working Papers 28229, National Bureau of Economic Research, Inc.
- Bartels, Charlotte & Jäger, Simon & Obergruber, Natalie, 2020.
"Long-Term Effects of Equal Sharing: Evidence from Inheritance Rules for Land,"
IZA Discussion Papers
13665, Institute of Labor Economics (IZA).
- Bartels, Charlotte & Jäger, Simon & Obergruber, Natalie, 2024. "Long-Term Effects of Equal Sharing: Evidence from Inheritance Rules for Land," CEPR Discussion Papers 18838, C.E.P.R. Discussion Papers.
- Charlotte Bartels & Simon Jäger & Natalie Obergruber, 2020. "Long-Term Effects of Equal Sharing: Evidence from Inheritance Rules for Land," NBER Working Papers 28230, National Bureau of Economic Research, Inc.
- Charlotte Bartels & Simon Jäger & Natalie Obergruber, 2024. "Long-Term Effects of Equal Sharing: Evidence from Inheritance Rules for Land," CESifo Working Paper Series 10936, CESifo.
- Marcelo L. Bergolo & Martin Leites & Ricardo Perez-Truglia & Matias Strehl, 2020. "What Makes a Tax Evader?," NBER Working Papers 28235, National Bureau of Economic Research, Inc.
- Naomi Feldman & Ori Heffetz, 2022.
"A Grant to Every Citizen: Survey Evidence of the Impact of a Direct Government Payment in Israel,"
National Tax Journal, University of Chicago Press, vol. 75(2), pages 229-263.
- Naomi Feldman & Ori Heffetz, 2020. "A Grant to Every Citizen: Survey Evidence of the Impact of a Direct Government Payment in Israel," NBER Working Papers 28312, National Bureau of Economic Research, Inc.
- Ghatak, Maitreesh & Muralidharan, Karthik, 2020. "An Inclusive Growth Dividend: Reframing the Role of Income Transfers in India’s Anti-Poverty Strategy," India Policy Forum, National Council of Applied Economic Research, vol. 16(1), pages 109-168.
- Givati, Yehonatan, 2020. "Theories of Tax Deductions: Income Measurement versus Efficiency," Journal of Law, Finance, and Accounting, now publishers, vol. 5(1), pages 107-136, April.
- Stoycho Dulevski, 2020. "An Analysis of the Taxation of Entertainers and Sportspersons Under Art. 17 OECD-MC," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 342-349, June.
- Hannah Simon & Michelle Harding, 2020. "What drives consumption tax revenues?: Disentangling policy and macroeconomic drivers," OECD Taxation Working Papers 47, OECD Publishing.
- Alastair Thomas, 2020. "Reassessing the regressivity of the VAT," OECD Taxation Working Papers 49, OECD Publishing.
- Jan Stráský, 2020. "Policies for a more efficient and inclusive housing market in Luxembourg," OECD Economics Department Working Papers 1594, OECD Publishing.
- Urban Sila, 2020. "The drivers of Norway's house prices," OECD Economics Department Working Papers 1599, OECD Publishing.
- Tim Bulman, 2020. "Rejuvenating Greece’s labour market to generate more and higher-quality jobs," OECD Economics Department Working Papers 1622, OECD Publishing.
- Oliver Röhn, 2020. "Enhancing the efficiency and equity of the tax system in Israel," OECD Economics Department Working Papers 1646, OECD Publishing.
- Urban Sila, 2020. "The drivers of Norway's house prices," OECD Education Working Papers 1599, OECD Publishing.
- Roberto Iacono & Marco Ranaldi, 2018.
"Sources of Inequality in Italy,"
Working Papers
479, ECINEQ, Society for the Study of Economic Inequality.
- , Stone Center & Iacono, Roberto & Ranaldi, Marco, 2020. "Poor Laborers and Rich Capitalists? On the Evolution of Income Composition Inequality in Italy 1989-2016," SocArXiv xs47p, Center for Open Science.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2020.
"Child-Related Transfers, Household Labour Supply, and Welfare,"
The Review of Economic Studies, Review of Economic Studies Ltd, vol. 87(5), pages 2290-2321.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2016. "Child-Related Transfers, Household Labor Supply and Welfare," Working Papers wp2016_1617, CEMFI.
- Guner, Nezih & Ventura, Gustavo & Kaygusuz, Remzi, 2017. "Child-Related Transfers, Household Labor Supply and Welfare," CEPR Discussion Papers 11779, C.E.P.R. Discussion Papers.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2017. "Child-Related Transfers, Household Labor Supply and Welfare," Working Papers 2017-001, Human Capital and Economic Opportunity Working Group.
- Tristram Sainsbury & Robert Breunig, 2020. "The urgent need for Tax Reform in Australia in the COVID-19 World," Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, vol. 23(2), pages 211-229.
- Harashima, Taiji, 2020. "An Alternative Rationale for the Necessity of an Inheritance Tax," MPRA Paper 100015, University Library of Munich, Germany.
- Erard, Brian & Langetieg, Patrick & Payne, Mark & Plumley, Alan, 2020. "Ghosts in the Income Tax Machinery," MPRA Paper 100036, University Library of Munich, Germany.
- Harashima, Taiji, 2020. "Rethinking the Ability-to-Pay and Equal Sacrifice Principles of Taxation: An Alternative Rationale for a Progressive Income Tax," MPRA Paper 102937, University Library of Munich, Germany.
- Abuselidze, George, 2020. "Optimality of tax policy on the basis of comparative analysis of income taxation," MPRA Paper 104591, University Library of Munich, Germany.
- Karimi, Abdul Matin, 2020. "Moving Away from Foreign Aid: A Case Study of Afghanistan," MPRA Paper 105524, University Library of Munich, Germany, revised 23 Jan 2021.
- Mannan, Kazi Abdul & Farhana, Khandaker Mursheda & Chowdhury, G. M. Omar Faruque, 2020. "Socio-economic Factors of Tax Compliance: An Empirical Study of Individual Taxpayers in the Dhaka Zones, Bangladesh," MPRA Paper 108278, University Library of Munich, Germany, revised 2020.
2019
- Norbert Gyurián & Ádám Szobi & Nikoleta Nagyová, 2019. "Comparison Of The Conditions Of Taxation On Labor In Hungary And The Slovak Republic," CBU International Conference Proceedings, ISE Research Institute, vol. 7(0), pages 118-123, September.
- Norbert Gyurián & Ádám Szobi & Angelika Kútna & Dániel Halasi, 2019. "Income Taxation Regimes For Private Entrepreneurs In Hungary And The Slovak Republic," CBU International Conference Proceedings, ISE Research Institute, vol. 7(0), pages 124-129, September.
- Chung Tran & Nabeeh Zakariyya, 2019. "Tax Progressivity in Australia: Facts, Measurements and Estimates," ANU Working Papers in Economics and Econometrics 2019-667, Australian National University, College of Business and Economics, School of Economics.
- Peter H. Egger & Sergey Nigai & Nora M. Strecker, 2019.
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American Economic Review, American Economic Association, vol. 109(2), pages 353-390, February.
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American Economic Review, American Economic Association, vol. 109(6), pages 2073-2103, June.
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American Economic Journal: Macroeconomics, American Economic Association, vol. 11(4), pages 271-309, October.
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"An Estimable Model of Income Redistribution in a Federation: Musgrave Meets Oates,"
American Economic Journal: Economic Policy, American Economic Association, vol. 11(1), pages 406-434, February.
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"Universal Basic Income: Some Theoretical Aspects,"
Annual Review of Economics, Annual Reviews, vol. 11(1), pages 895-928, August.
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"The Spanish personal income tax: facts and parametric estimates,"
SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 10(3), pages 439-477, November.
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"The elasticity of taxable income in Spain: 1999–2014,"
SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 10(3), pages 281-320, November.
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"Computing state average marginal income tax rates: An application to Missouri,"
Growth and Change, Wiley Blackwell, vol. 50(1), pages 424-445, March.
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"Income Tax Reforms and Redistribution by Age Group: Evidence from Japan,"
The Japanese Economic Review, Springer, vol. 70(1), pages 105-122, March.
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"Income Taxation and the Diversity of Consumer Goods: A Political Economy Approach,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 121(3), pages 960-993, July.
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"Envelope wages, hidden production and labor productivity,"
The B.E. Journal of Macroeconomics, De Gruyter, vol. 19(2), pages 1-30, June.
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"Employment Effects of Income Tax Reforms: Lessons from Slovakia,"
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"Employment Effects of Income Tax Reforms: Lessons from Slovakia,"
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"Economic incentives, home production and gender identity norms,"
Working Papers
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"Ethnicity and tax filing behavior,"
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"Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan,"
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"More giving or more givers? The effects of tax incentives on charitable donations in the UK,"
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"Behavioral Responses to Wealth Taxes: Evidence from Switzerland,"
American Economic Journal: Economic Policy, American Economic Association, vol. 14(4), pages 111-150, November.
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"Consumption Taxes and Corporate Investment,"
The Review of Financial Studies, Society for Financial Studies, vol. 32(8), pages 3144-3182.
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"The Spanish personal income tax: facts and parametric estimates,"
SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 10(3), pages 439-477, November.
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"Universal Basic Income: Some Theoretical Aspects,"
Annual Review of Economics, Annual Reviews, vol. 11(1), pages 895-928, August.
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"Universal Basic Income: Some Theoretical Aspects,"
Annual Review of Economics, Annual Reviews, vol. 11(1), pages 895-928, August.
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"Taxation and Migration: Evidence and Policy Implications,"
Journal of Economic Perspectives, American Economic Association, vol. 34(2), pages 119-142, Spring.
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"Economic Incentives, Childcare and Gender Identity Norms,"
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- Miguel Almunia & David Lopez-Rodriguez, 2019.
"The elasticity of taxable income in Spain: 1999–2014,"
SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 10(3), pages 281-320, November.
- Miguel Almunia & David López-Rodríguez, 2019. "The elasticity of taxable income in Spain: 1999-2014," Working Papers 1924, Banco de España.
- Almunia, Miguel & Lopez Rodriguez, David, 2019. "The Elasticity of Taxable Income in Spain: 1999-2014," CEPR Discussion Papers 13876, C.E.P.R. Discussion Papers.
- Marius Brülhart & Jonathan Gruber & Matthias Krapf & Kurt Schmidheiny, 2022.
"Behavioral Responses to Wealth Taxes: Evidence from Switzerland,"
American Economic Journal: Economic Policy, American Economic Association, vol. 14(4), pages 111-150, November.
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- Brülhart, Marius & Gruber, Jonathan & Krapf, Matthias & Schmidheiny, Kurt, 2019. "Behavioral Responses to Wealth Taxes: Evidence from Switzerland," CEPR Discussion Papers 14054, C.E.P.R. Discussion Papers.
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"Taxation and the external wealth of nations: Evidence from bilateral portfolio holdings,"
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"Wages, Experience, and Training of Women over the Life Cycle,"
Journal of Labor Economics, University of Chicago Press, vol. 39(S1), pages 275-315.
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- Richard Blundell & Monica Costa Dias & David Goll & Costas Meghir, 2019. "Wages, Experience and Training of Women over the Lifecycle," Cowles Foundation Discussion Papers 2174R, Cowles Foundation for Research in Economics, Yale University.
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- Richard Blundell & Monica Costa Dias & David Goll & Costas Meghir, 2019. "Wages, Experience and Training of Women over the Lifecycle," Working Papers 2019-040, Human Capital and Economic Opportunity Working Group.
- Richard Blundell & Monica Costa-Dias & David Goll & Costas Meghir, 2021.
"Wages, Experience, and Training of Women over the Life Cycle,"
Journal of Labor Economics, University of Chicago Press, vol. 39(S1), pages 275-315.
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- Richard Blundell & Monica Costa Dias & David Goll & Costas Meghir, 2019. "Wages, Experience and Training of Women over the Lifecycle," Cowles Foundation Discussion Papers 2174R, Cowles Foundation for Research in Economics, Yale University.
- Richard Blundell & Monica Costa Dias & David Goll & Costas Meghir, 2019. "Wages, Experience and Training of Women over the Lifecycle," Cowles Foundation Discussion Papers 2174, Cowles Foundation for Research in Economics, Yale University.
- Richard Blundell & Monica Costa Dias & David Goll & Costas Meghir, 2019. "Wages, Experience and Training of Women over the Lifecycle," IFS Working Papers W19/08, Institute for Fiscal Studies.
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"Inheritance Taxation in a Model with Intergenerational Time Transfers,"
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"Imposition des couples en France et statut marital : simulation de trois réformes du quotient conjugal,"
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2019-05, Observatoire Francais des Conjonctures Economiques (OFCE).
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"The Labor Market Impacts of Universal and Permanent Cash Transfers: Evidence from the Alaska Permanent Fund,"
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"The Effect of Tax Price on Donations: Evidence from Canada,"
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"Tax-benefit Microsimulation and Income Redistribution in Ecuador,"
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"Tax bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence From Uruguay,"
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"Balancing the equity-efficiency trade-off in personal income taxation: an evolutionary approach,"
Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 36(1), pages 37-64, April.
- Simone Pellegrino & Guido Perboli & Giovanni Squillero, 2017. "Balancing the Equity-efficiency Trade-off in Personal Income Taxation: An Evolutionary Approach," Working papers 044, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino.
- Ravi Kanbur, 2019. "On the Volume of Redistribution: Across Income Levels and Across Groups," Economic Studies in Inequality, Social Exclusion, and Well-Being, in: Indraneel Dasgupta & Manipushpak Mitra (ed.), Deprivation, Inequality and Polarization, pages 53-66, Springer.
- Sergi Jiménez-Martín & Arnau Juanmartí Mestres & Judit Vall Castelló, 2019. "Hiring subsidies for people with a disability: do they work?," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 20(5), pages 669-689, July.
- Fábio Pereira Silva & Reinaldo Guerreiro & Eduardo Flores, 2019. "Voluntary versus enforced tax compliance: the slippery slope framework in the Brazilian context," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 66(2), pages 147-180, June.
- Takeshi Miyazaki & Yukinobu Kitamura & Taro Ohno, 2019.
"Income Tax Reforms and Redistribution by Age Group: Evidence From Japan,"
The Japanese Economic Review, Japanese Economic Association, vol. 70(1), pages 105-122, March.
- Takeshi Miyazaki & Yukinobu Kitamura & Taro Ohno, 2019. "Income Tax Reforms and Redistribution by Age Group: Evidence from Japan," The Japanese Economic Review, Springer, vol. 70(1), pages 105-122, March.
- Oscar Erixson & Henry Ohlsson, 2019. "Estate division: equal sharing, exchange motives, and Cinderella effects," Journal of Population Economics, Springer;European Society for Population Economics, vol. 32(4), pages 1437-1480, October.
- David G. Kenchington, 2019. "Does a change in dividend tax rates in the U.S. affect equity prices of non-U.S. stocks?," Review of Accounting Studies, Springer, vol. 24(2), pages 593-628, June.
- Miguel Almunia & David Lopez-Rodriguez, 2019.
"The elasticity of taxable income in Spain: 1999–2014,"
SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 10(3), pages 281-320, November.
- Almunia, Miguel & Lopez Rodriguez, David, 2019. "The Elasticity of Taxable Income in Spain: 1999-2014," CEPR Discussion Papers 13876, C.E.P.R. Discussion Papers.
- Miguel Almunia & David López-Rodríguez, 2019. "The elasticity of taxable income in Spain: 1999-2014," Working Papers 1924, Banco de España.
- Juan Ayuso & Juan F. Jimeno & Ernesto Villanueva, 2019.
"The effects of the introduction of tax incentives on retirement saving,"
SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 10(3), pages 211-249, November.
- Juan Ayuso & Juan F. Jimeno & Ernesto Villanueva, 2007. "The effects of the introduction of tax incentives on retirement savings," Working Papers 0724, Banco de España.
- Esteban García-Miralles & Nezih Guner & Roberto Ramos, 2019.
"The Spanish personal income tax: facts and parametric estimates,"
SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 10(3), pages 439-477, November.
- Esteban García-Miralles & Nezih Guner & Roberto Ramos, 2019. "The Spanish Personal Income Tax: Facts and Parametric Estimates," Working Papers wp2019_1904, CEMFI.
- Esteban García-Miralles & Nezih Guner & Roberto Ramos, 2019. "The Spanish personal income tax: facts and parametric estimates," Working Papers 1907, Banco de España.
- Michael Broer, 2019. "Verfassungswidrige Ehegattenbesteuerung durch die Reform des Solidaritätszuschlags [Unconstitutional Taxation of Married Couples]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 99(10), pages 697-702, October.
- Stefan Best, 2019. "Erbschaftsteuerreform: Auswirkungen steuerlicher Befreiungen [Effects of Tax Exemptions in the Context of the Inheritance Tax Reform]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 99(11), pages 769-776, November.
- David Gutmann & Fabian Peters & Bernd Raffelhüschen, 2019. "Einkommensteuer im Spiegel der nachgelagerten Besteuerung von Alterseinkünften [Income Tax and Retroactive Taxation of Retirement Income]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 99(11), pages 777-783, November.
- Sven Stöwhase & Martin Teuber & Michael Broer, 2019. "Solidaritätszuschlag und Ehegattensplitting — eine Replik [Solidarity Surcharge and the Taxation of Married Couples — Reply and Response]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 99(12), pages 871-876, December.
- Hanjo Allinger, 2019. "Ehegattensplitting sinnvoll reformieren [Reforming Joint Taxation in Germany]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 99(7), pages 494-496, July.
- Aleksandr Ključnikov & Boris Popesko & Jitka Kloudová, 2019. "Economics of the international ridesharing services - a trap for amateurs," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(3), pages 1172-1181, March.
- Hans G. Bloemen, 2019.
"Collective Labor Supply, Taxes, and Intrahousehold Allocation: An Empirical Approach,"
Journal of Business & Economic Statistics, Taylor & Francis Journals, vol. 37(3), pages 471-483, July.
- Hans Bloemen, 2015. "Collective Labour Supply, Taxes, and Intrahousehold Allocation: An Empirical Approach," Tinbergen Institute Discussion Papers 15-121/V, Tinbergen Institute.
- Bloemen, Hans, 2015. "Collective Labour Supply, Taxes, and Intrahousehold Allocation: An Empirical Approach," IZA Discussion Papers 9464, Institute of Labor Economics (IZA).
- Ecopa Case, 2019. "Estimating International Tax Evasion by Individuals," Taxation Papers 76, Directorate General Taxation and Customs Union, European Commission.
- European Commission, 2019. "Tax Policies in the European Union: 2020 Survey," Taxation Survey 2020, Directorate General Taxation and Customs Union, European Commission.
- European Commission, 2018.
"Taxation trends in the European Union: 2018 edition,"
Taxation trends
2018, Directorate General Taxation and Customs Union, European Commission.
- European Commission, 2019. "Taxation trends in the European Union: 2018 edition," Taxation trends 2019, Directorate General Taxation and Customs Union, European Commission.
- Huizinga, Harry & Todtenhaupt, Maximilian & Voget, Johannes & Wagner, Wolf, 2022.
"Taxation and the external wealth of nations: Evidence from bilateral portfolio holdings,"
Journal of International Money and Finance, Elsevier, vol. 122(C).
- Huizinga, Harry & Todtenhaupt, Maximilian & Voget, Johannes & Wagner, W.B., 2019. "Taxation and the External Wealth of Nations : Evidence from Bilateral Portfolio Holdings," Other publications TiSEM 98e2405a-8b3f-4c10-a47b-b, Tilburg University, School of Economics and Management.
- Huizinga, Harry & Todtenhaupt, Maximilian & Voget, Johannes & Wagner, W.B., 2019. "Taxation and the External Wealth of Nations : Evidence from Bilateral Portfolio Holdings," Discussion Paper 2019-029, Tilburg University, Center for Economic Research.
- Huizinga, Harry & Todtenhaupt, Maximilian & Voget, Johannes & Wagner, Wolf, 2019. "Taxation and the External Wealth of Nations: Evidence from Bilateral Portfolio Holdings," CEPR Discussion Papers 14096, C.E.P.R. Discussion Papers.
- Huizinga, Harry & Todtenhaupt, Maximilian & Voget, Johannes & Wagner, Wolf, 2022.
"Taxation and the external wealth of nations: Evidence from bilateral portfolio holdings,"
Journal of International Money and Finance, Elsevier, vol. 122(C).
- Huizinga, Harry & Todtenhaupt, Maximilian & Voget, Johannes & Wagner, W.B., 2019. "Taxation and the External Wealth of Nations : Evidence from Bilateral Portfolio Holdings," Discussion Paper 2019-029, Tilburg University, Center for Economic Research.
- Huizinga, Harry & Todtenhaupt, Maximilian & Voget, Johannes & Wagner, W.B., 2019. "Taxation and the External Wealth of Nations : Evidence from Bilateral Portfolio Holdings," Other publications TiSEM 98e2405a-8b3f-4c10-a47b-b, Tilburg University, School of Economics and Management.
- Huizinga, Harry & Todtenhaupt, Maximilian & Voget, Johannes & Wagner, Wolf, 2019. "Taxation and the External Wealth of Nations: Evidence from Bilateral Portfolio Holdings," CEPR Discussion Papers 14096, C.E.P.R. Discussion Papers.
- David Powell, 2019.
"The Distortionary Effects of the Health Insurance Tax Exclusion,"
American Journal of Health Economics, University of Chicago Press, vol. 5(4), pages 428-464, Fall.
- David Powell, 2019. "The Distortionary Effects of the Health Insurance Tax Exclusion," American Journal of Health Economics, MIT Press, vol. 5(4), pages 428-464, Fall.
- David R. Agrawal & Dirk Foremny, 2019.
"Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms,"
The Review of Economics and Statistics, MIT Press, vol. 101(2), pages 214-232, May.
- David R. Agrawal & Dirk Foremny, 2018. "Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms," CESifo Working Paper Series 7027, CESifo.
- David R. Agrawal & Dirk Foremny, 2018. "Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms," Working Papers XREAP2018-9, Xarxa de Referència en Economia Aplicada (XREAP), revised Nov 2018.
- David R. Agrawal & Dirk Foremny, 2018. "Relocation of the rich: migration in response to top tax rate changes from Spanish reforms," Working Papers 2018/06, Institut d'Economia de Barcelona (IEB).
- James Alm, 2019. "Can Indonesia Reform Its Tax System? Problems And Options," Working Papers 1906, Tulane University, Department of Economics.
- David Powell, 2019.
"The Distortionary Effects of the Health Insurance Tax Exclusion,"
American Journal of Health Economics, MIT Press, vol. 5(4), pages 428-464, Fall.
- David Powell, 2019. "The Distortionary Effects of the Health Insurance Tax Exclusion," American Journal of Health Economics, University of Chicago Press, vol. 5(4), pages 428-464, Fall.
- Hilary Hoynes & Mark Stabile, 2019.
"How Do the US and Canadian Social Safety Nets Compare for Women and Children?,"
Journal of Labor Economics, University of Chicago Press, vol. 37(S2), pages 253-288.
- Hilary W. Hoynes & Mark Stabile, 2016. "How Do the US and Canadian Social Safety Nets Compare for Women and Children?," NBER Chapters, in: Small Differences II: Public Policies in Canada and the United States, National Bureau of Economic Research, Inc.
- Hilary Hoynes & Mark Stabile, 2017. "How do the U.S and Canadian Social Safety Nets Compare for Women and Children?," NBER Working Papers 23380, National Bureau of Economic Research, Inc.
- Michelle Hanlon & Jeffrey L. Hoopes & Joel Slemrod, 2019.
"Tax Reform Made Me Do It!,"
Tax Policy and the Economy, University of Chicago Press, vol. 33(1), pages 33-80.
- Michelle Hanlon & Jeffrey L. Hoopes & Joel Slemrod, 2018. "Tax Reform Made Me Do It!," NBER Chapters, in: Tax Policy and the Economy, Volume 33, National Bureau of Economic Research, Inc.
- Michelle Hanlon & Jeffrey L. Hoopes & Joel Slemrod, 2018. "Tax Reform Made Me Do It!," NBER Working Papers 25283, National Bureau of Economic Research, Inc.
- Afuan Fajrian Putra & Amir Hakim bin Osman, 2019. "Tax Compliance Of Msme’S Taxpayer: Implementation Of Theory Of Planned Behavior," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(1), pages 1-10, January.
- Bergolo, Marcelo & Burdin, Gabriel & De Rosa, Mauricio & Giaccobasso, Matias & Leites, Martin, 2019.
"Tax Bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence from Uruguay,"
IZA Discussion Papers
12286, Institute of Labor Economics (IZA).
- Marcelo Bergolo & Gabriel Burdin & Mauricio De Rosa & Matias Giaccobasso & Martín Leites, 2019. "Tax bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence From Uruguay," Documentos de Trabajo (working papers) 19-05, Instituto de EconomÃa - IECON.
- Gabriel Burdín & Mauricio de Rosa & Andrea Vigorito & Joan Vilá, 2019.
"Was falling inequality in all Latin American countries a data-driven illusion? Income distribution and mobility patterns in Uruguay 2009-2016,"
Documentos de Trabajo (working papers)
19-30, Instituto de EconomÃa - IECON.
- Burdin, Gabriel & De Rosa, Mauricio & Vigorito, Andrea & Vilá, Joan, 2020. "Was Falling Inequality in All Latin American Countries a Data-Driven Illusion? Income Distribution and Mobility Patterns in Uruguay 2009-2016," IZA Discussion Papers 13070, Institute of Labor Economics (IZA).
- Bütler, Monika & Stadelmann, Sabrina, 2020.
"Building on a pension: Second pillar wealth as a way to finance real estate?,"
The Journal of the Economics of Ageing, Elsevier, vol. 17(C).
- Bütler, Monika & Stadelmann, Sabrina, 2019. "Building on pension: Second pillar wealth as a way to finance real estate?," Economics Working Paper Series 1913, University of St. Gallen, School of Economics and Political Science, revised Jan 2020.
- ANDREOLI Francesco & MUSSINI Mauro & PRETE Vincenzo, 2019.
"Urban poverty: Theory and evidence from American cities,"
LISER Working Paper Series
2019-07, Luxembourg Institute of Socio-Economic Research (LISER).
- Francesco Andreoli & Mauro Mussini & Vincenzo Prete, 2019. "Urban poverty: Theory and evidence from American cities," Working Papers 08/2019, University of Verona, Department of Economics.
- Wojciuk Michał & Zegarowicz Łukasz, 2019. "Fiscal Instruments Supporting Families in Poland in the Years 2004-2017," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 15(2), pages 63-72, June.
- Ranđelović Saša & Žarković Rakić Jelena & Vladisavljević Marko & Vujić Sunčica, 2019. "Labour Supply and Inequality Effects of In-Work Benefits: Evidence from Serbia," Naše gospodarstvo/Our economy, Sciendo, vol. 65(3), pages 1-22, September.
- Jagrič Timotej & Lešnik Tomaž & Grbenic Stefan O. & Jagrič Vita, 2019. "The Fulfilment of Tax Obligation in Case of Slovenian Tax Residents Working in Other Countries," Naše gospodarstvo/Our economy, Sciendo, vol. 65(4), pages 27-34, December.
- Chirvi, Malte, 2019. "Arbeiten Frauen aufgrund des Ehegattensplittings weniger? Eine empirische Untersuchung für Deutschland," arqus Discussion Papers in Quantitative Tax Research 241, arqus - Arbeitskreis Quantitative Steuerlehre.
- Chirvi, Malte & Schneider, Cornelius, 2019. "Stated preferences for capital taxation - tax design, misinformation and the role of partisanship," arqus Discussion Papers in Quantitative Tax Research 242, arqus - Arbeitskreis Quantitative Steuerlehre.
- Schätzlein, Uwe, 2019. "Ehegattensplitting und negative Arbeitsanreize: Ein mikroökonomischer Ansatz zur Negation der steuerrechtlichen Relevanz," arqus Discussion Papers in Quantitative Tax Research 244, arqus - Arbeitskreis Quantitative Steuerlehre.
- Thöne, Michael (Ed.), 2019. "Evaluierung von Steuervergünstigungen. Ergebnisüberblick, Evaluationsschema, Methoden [Evaluation of 33 tax benefits. Overview of results, evaluation scheme, methods]," FiFo Reports - FiFo-Berichte 28-0, University of Cologne, FiFo Institute for Public Economics.
- Thöne, Michael (Ed.), 2019. "Evaluierung von Steuervergünstigungen. Evaluierungsgruppe A: Energie- und Stromsteuer [Evaluation of 33 tax benefits. EG A: Energy and electricity tax]," FiFo Reports - FiFo-Berichte 28-A, University of Cologne, FiFo Institute for Public Economics.
- Thöne, Michael (Ed.), 2019. "Evaluierung von Steuervergünstigungen. Evaluierungsgruppe B: Kraftfahrzeugsteuer [Evaluation of 33 tax benefits. EC B: Vehicle tax]," FiFo Reports - FiFo-Berichte 28-B, University of Cologne, FiFo Institute for Public Economics.
- Thöne, Michael (Ed.), 2019. "Evaluierung von Steuervergünstigungen. Evaluierungsgruppe C: Einkommensteuer – Gewerbliche Wirtschaft und Landwirtschaft [Evaluation of 33 tax benefits. EC C: ncome tax – Commerce and agriculture]," FiFo Reports - FiFo-Berichte 28-C, University of Cologne, FiFo Institute for Public Economics.
- Thöne, Michael (Ed.), 2019. "Evaluierung von Steuervergünstigungen. Evaluierungsgruppe D: Einkommensteuer – Wohnungswesen und Städtebau [Evaluation of 33 tax benefits. EG D: Income tax – Housing and urban development]," FiFo Reports - FiFo-Berichte 28-D, University of Cologne, FiFo Institute for Public Economics.
- Thöne, Michael (Ed.), 2019. "Evaluierung von Steuervergünstigungen. Evaluierungsgruppe E: Einkommensteuer – Mitarbeiterkapitalbeteiligung [Evaluation of 33 tax benefits. EC E: Income tax – Employee participation schemes]," FiFo Reports - FiFo-Berichte 28-E, University of Cologne, FiFo Institute for Public Economics.
- Beznoska, Martin, 2019. "Do couples pool their income? Evidence from demand system estimation for Germany," Discussion Papers 2019/3, Free University Berlin, School of Business & Economics.
- Gutmann, David & Peters, Fabian, 2019. "Auch alte Schultern können breit sein! Die Einkommensteuer im Spiegel der nachgelagerten Besteuerung von Alterseinkünften," FZG Discussion Papers 69, University of Freiburg, Research Center for Generational Contracts (FZG).
- Onrubia Fernández, Jorge & Picos, Fidel & Rodado, María del Carmen, 2019.
"Shifting tax burden to top income earners: What is the best way to reduce inequality?,"
Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-31.
- Onrubia Fernández, Jorge & Picos, Fidel & Rodado, María del Carmen, 2019. "Shifting tax burden to top income earners: What is the best way to reduce inequality?," Economics Discussion Papers 2019-26, Kiel Institute for the World Economy (IfW Kiel).
- Schneider, Friedrich & Khan, Shabeer & Baharom Abdul Hamid & Khan, Abidullah, 2019. "Does the tax undermine the effect of remittances on shadow economy?," Economics Discussion Papers 2019-67, Kiel Institute for the World Economy (IfW Kiel).
- Chaudhry, Ahmed & Mazhar, Ummad, 2019. "Political competition and economic policy: Empirical evidence from Pakistan," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-27.
- Onrubia Fernández, Jorge & Picos, Fidel & Rodado, María del Carmen, 2019.
"Shifting tax burden to top income earners: What is the best way to reduce inequality?,"
Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-31.
- Onrubia Fernández, Jorge & Picos, Fidel & Rodado, María del Carmen, 2019. "Shifting tax burden to top income earners: What is the best way to reduce inequality?," Economics Discussion Papers 2019-26, Kiel Institute for the World Economy (IfW Kiel).
- Boss, Alfred, 2019. "Arbeitsanreize beim Bezug von Arbeitslosengeld II: Ein Reformvorschlag," Kiel Working Papers 2126, Kiel Institute for the World Economy (IfW Kiel).
- Barbieri Góes, Maria Cristina, 2019. "Personal income distribution and progressive taxation in a neo-Kaleckian model: Insights from the Italian case," IPE Working Papers 126/2019, Berlin School of Economics and Law, Institute for International Political Economy (IPE).
- Beznoska, Martin & Hentze, Tobias, 2019. "Die Grenzbelastung der Lohneinkommen im zeitlichen Vergleich: Berechnungen für verschiedene Einkommensgruppen," IW-Reports 21/2019, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
- Tietz, Andreas, 2019. "Bodengebundene Einkommensteuern in einer strukturschwachen ländlichen Gemeinde," Thünen Reports 69, Johann Heinrich von Thünen Institute, Federal Research Institute for Rural Areas, Forestry and Fisheries.
- Beznoska, Martin, 2019. "Do Couples Pool Their Income?," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203490, Verein für Socialpolitik / German Economic Association.
- Jäger, Philipp & Giesecke, Matthias, 2019. "Pension Incentives and Labor Force Participation: Evidence from the Introduction of Universal Old-Age Assistance in the UK," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203498, Verein für Socialpolitik / German Economic Association.
- Brendler, Pavel & Abraham, Arpad & Carceles, Eva, 2019. "Corporate Tax Reforms With Policy Uncertainty," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203619, Verein für Socialpolitik / German Economic Association.
- Diederich, Johannes & Eckel, Catherine C. & Epperson, Raphael & Goeschl, Timo & Grossman, Philip J., 2019. "Subsidizing Quantity Donations: Matches, Rebates, and Discounts Compared," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203650, Verein für Socialpolitik / German Economic Association.
2018
- Sokolovska, Olena, 2018. "Labor income taxation in open economies: current trends and options for reforms," MPRA Paper 86233, University Library of Munich, Germany.
- Stoian, Andreea & Vintila, Nicoleta & Tatu, Lucian & Miricescu, Emilian, 2018. "On the fairness and the redistributive effects of PIT in Central and Eastern European countries," MPRA Paper 86568, University Library of Munich, Germany.
- Jain, Varinder, 2018. "Powering India at Household Level: State Effort, Issues and Concerns," MPRA Paper 87170, University Library of Munich, Germany.
- Klößner, Stefan & Pfeifer, Gregor, 2015.
"Synthesizing Cash for Clunkers: Stabilizing the Car Market, Hurting the Environment,"
VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy
113207, Verein für Socialpolitik / German Economic Association.
- Klößner, Stefan & Pfeifer, Gregor, 2018. "Synthesizing Cash for Clunkers: Stabilizing the Car Market, Hurting the Environment?," MPRA Paper 88175, University Library of Munich, Germany.
- Varga, Gergely & Nobilis, Benedek & Svraka, András, 2018.
"Adóköteles jövedelmek rugalmassága – egy identifikációs kísérlet a családi adókedvezmény 2011-es bevezetése alapján [Elasticity of Taxable Income: An Experiment for Identification Based on the Intr,"
Taxation Working Papers
3, Ministry of Finance, Department of Tax Policy and International Taxation.
- Varga, Gergely & Nobilis, Benedek & Svraka, András, 2018. "Adóköteles jövedelmek rugalmassága – egy identifikációs kísérlet a családi adókedvezmény 2011-es bevezetése alapján [Elasticity of Taxable Income: An Experiment for Identification Based on the Intr," MPRA Paper 88229, University Library of Munich, Germany.
- Svraka, András, 2019.
"The Effect of Labour Cost Reduction on Employment of Vulnerable Groups — Evaluation of the Hungarian Job Protection Act,"
Public Finance Quarterly, Corvinus University of Budapest, vol. 64(1), pages 72-92.
- Svraka, András, 2018. "The Effect of Labour Cost Reduction on Employment of Vulnerable Groups — Evaluation of the Hungarian Job Protection Act," Taxation Working Papers 4, Ministry of Finance, Department of Tax Policy and International Taxation.
- Svraka, András, 2018. "The Effect of Labour Cost Reduction on Employment of Vulnerable Groups — Evaluation of the Hungarian Job Protection Act," MPRA Paper 88234, University Library of Munich, Germany.
- Ozili, Peterson, 2018. "Tax Evasion and Financial Instability," MPRA Paper 88430, University Library of Munich, Germany.
- Di Nola Alessandro & Kocharkov Georgi & Vasilev Aleksandar, 2019.
"Envelope wages, hidden production and labor productivity,"
The B.E. Journal of Macroeconomics, De Gruyter, vol. 19(2), pages 1-30, June.
- Di Nola, Alessandro & Kocharkov, Georgi & Vasilev, Aleksandar, 2018. "Envelope Wages, Hidden Production and Labor Productivity," MPRA Paper 91945, University Library of Munich, Germany.
- Kakpo, Eliakim, 2018. "Tax reform, wages, and employment: Evidence from Ohio," MPRA Paper 94987, University Library of Munich, Germany.
- Tedds, Lindsay M. & Duff, David & Ramsay, Paul, 2018. "Medical Services Premimum Task Force: Tax Reform Proposals for the Province of British Columbia," MPRA Paper 96928, University Library of Munich, Germany.
- Joanna Rutecka-Gora & Jaroslav Vostatek & John A. Turner, 2018. "Extending pension coverage: Tax versus non-tax incentives," ACTA VSFS, University of Finance and Administration, vol. 12(2), pages 107-124.
- Jan Tecl, 2018. "Measurement of Labour Taxation," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2018(1), pages 5-18.
- Lucie Kábelová & Ondřej Bayer, 2018. "Labour Taxation and its Effect on Employment Growth: Latest Estimations with Focus on the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2018(2), pages 45-57.
- Marian Genčev & Denisa Musilová & Jan Široký, 2018. "Matematický model Giniho koeficientu a zhodnocení redistribuční funkce daňového systému České republiky [A Mathematical Model of the Gini Coefficient and Evaluation of the Redistribution Function o," Politická ekonomie, Prague University of Economics and Business, vol. 2018(6), pages 732-750.
- Bick, Alexander & Brüggemann, Bettina & Fuchs-Schündeln, Nicola & Paule-Paludkiewicz, Hannah, 2019.
"Long-term changes in married couples' labor supply and taxes: Evidence from the US and Europe since the 1980s,"
Journal of International Economics, Elsevier, vol. 118(C), pages 44-62.
- Alexander Bick & Bettina Brüggemann & Nicola Fuchs-Schündeln & Hannah Paule-Paludkiewicz, 2018. "Long-Term Changes in Married Couples’ Labor Supply and Taxes: Evidence from the U.S. and Europe since the 1980s," NBER Chapters, in: NBER International Seminar on Macroeconomics 2018, pages 44-62, National Bureau of Economic Research, Inc.
- Bick, Alexander & Brüggemann, Bettina & Fuchs-Schündeln, Nicola & Paule-Paludkiewicz, Hannah, 2018. "Long-Term Changes in Married Couples' Labor Supply and Taxes: Evidence from the US and Europe since the 1980s," IZA Discussion Papers 11824, Institute of Labor Economics (IZA).
- Alexander Bick & Bettina Brueggemann & Hannah Paule-Paludkiewicz & Nicola Fuchs-Schündeln, 2018. "Long-term Changes in Married Couples' Labor Supply and Taxes: Evidence from the US and Europe Since the 1980s," 2018 Meeting Papers 759, Society for Economic Dynamics.
- Alexander Bick & Bettina Brüggemann & Nicola Fuchs-Schündeln & Hannah Paule-Paludkiewicz, 2018. "Long-term Changes in Married Couples' Labor Supply and Taxes: Evidence from the US and Europe Since the 1980s," Working Papers 2018-069, Human Capital and Economic Opportunity Working Group.
- Fuchs-Schündeln, Nicola & Bick, Alexander & Brüggemann, Bettina & Paule-Paludkiewicz, Hannah, 2018. "Long-term Changes in Married Couples' Labor Supply and Taxes: Evidence from the US and Europe Since the 1980s," CEPR Discussion Papers 13183, C.E.P.R. Discussion Papers.
- Alexander Bick & Bettina Brüggemann & Nicola Fuchs-Schündeln & Hannah Paule-Paludkiewicz, 2018. "Long-Term Changes in Married Couples' Labor Supply and Taxes: Evidence from the US and Europe Since the 1980s," CESifo Working Paper Series 7267, CESifo.
- Alexander Bick & Bettina Brüggemann & Nicola Fuchs-Schündeln & Hannah Paule-Paludkiewicz, 2018. "Long-term Changes in Married Couples' Labor Supply and Taxes: Evidence from the US and Europe Since the 1980s," NBER Working Papers 24995, National Bureau of Economic Research, Inc.
- Nabila Saddaf & Shamiala Aslam, 2018. "An Ascertainment of Multidimensional Poverty among Households: Evidence from Attock District," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), vol. 7(1), pages 1-5, March.
- Farhad Taghizadeh‐Hesary & Naoyuki Yoshino & Sayoko Shimizu, 2020.
"The impact of monetary and tax policy on income inequality in Japan,"
The World Economy, Wiley Blackwell, vol. 43(10), pages 2600-2621, October.
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- Taghizadeh-Hesary, Farhad & Yoshino, Naoyuki & Shimizu, Sayoko, 2018. "The Impact of Monetary and Tax Policy on Income Inequality in Japan," ADBI Working Papers 837, Asian Development Bank Institute.
- Mohammadi, Ahmad & Shariati, Roonak, 2018. "Investigating the Contribution Of Between Group Inequality in Overall Inequality Using Maximum Between-Group Inequality Approach: Urban and Rural Areas of Iran," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, vol. 5(2), pages 177-198, August.
- Meriño Betancourt, Rafael Agustín, 2018. "Una opinión sobre la necesidad de reformar el Régimen Simplificado de Tributación en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(1), pages 80-115.
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- Muellbauer, John, 2018.
"Housing, debt and the economy: a tale of two countries,"
National Institute Economic Review, National Institute of Economic and Social Research, vol. 245, pages 20-33, August.
- John Muellbauer, 2018. "Housing, Debt and the Economy: A Tale of Two Countries," National Institute Economic Review, National Institute of Economic and Social Research, vol. 245(1), pages 20-33, August.
- John Muellbauer, 2018. "Housing, Debt and the Economy: a Tale of Two Countries," Economics Series Working Papers 855, University of Oxford, Department of Economics.
- Christine Whitehead, 2018. "Housing Policy and the Changing Tenure Mix," National Institute Economic Review, National Institute of Economic and Social Research, vol. 245(1), pages 34-39, August.
- Salvador Barrios & Serena Fatica & Diego Martinez-Lopez & Gilles Mourre, 2018.
"The Fiscal Effects of Work-related Tax Expenditures in Europe,"
Public Finance Review, , vol. 46(5), pages 793-820, September.
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- Salvador Barrios & Serena Fatica & Diego Martinez & Gilles Mourre, 2015. "The fiscal effects of work-related tax expenditures in Europe," European Economy - Economic Papers 2008 - 2015 545, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Grzegorz Poniatowski & Mikhail Bonch-Osmolovskiy & José María Durán-Cabré & Alejandro Esteller-Moré & Adam Œmietanka, 2018. "Study and Reports on the VAT Gap in the EU-28 Member States: 2018 Final Report," CASE Reports 0496, CASE-Center for Social and Economic Research.
- Enric Tello & Marc Badia-Miró, 2018. "Land-use and rural inequality profiles in the province of Barcelona in mid-nineteenth century," Historia Agraria. Revista de Agricultura e Historia Rural, Sociedad Española de Historia Agraria, issue 76, pages 157-188, december.
- Robert McGee & Jovan Shopovski, 2018. "The Ethics of Tax Evasion: A Survey of Law and Economics Students in the Republic of Macedonia," International Journal of Economic Sciences, International Institute of Social and Economic Sciences, vol. 7(2), pages 57-69, November.
- Patrick Matussek, 2018. "Real Estate – An Alternative to Traditional Forms of Capital Allocation in the Era of Low Interest Rates in Poland? (Nieruchomosc – alternatywa dla tradycyjnych form alokacji kapitalu w dobie niskich ," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 16(72), pages 167-175.
- Hamed Ghiaie & Jean-François Rouillard, 2018. "Housing Taxation and Financial Intermediation," Cahiers de recherche 18-01, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, revised Nov 2018.
- Jie He & Jérôme Dupras & Thomas G. Poder, 2018. "Payment and Provision Consequentiality in Voluntary Contribution Mechanism: Single or Double “Knife-Edge” Evidence?," Cahiers de recherche 18-02, Departement d'économique de l'École de gestion à l'Université de Sherbrooke.
- Hamed Ghiaie & Jean-François Rouillard, 2018. "Housing Tax Policy: Comment," Cahiers de recherche 18-06, Departement d'économique de l'École de gestion à l'Université de Sherbrooke.
- İhsan Cemil DEMİR, 2018. "Mükellef Perspektifinden Vergi Tarifeleri: Türkiye Örneği," Sosyoekonomi Journal, Sosyoekonomi Society, issue 26(35).
- Gilles Le Garrec & Vincent Touze, 2018. "Prélèvement à la source de l'impôt sur le revenu et année de transition : quel impact pour les finances publiques et l'équité générationelle ?," Sciences Po publications 20, Sciences Po.
- Gian Maria Tomat, 2018. "The elasticity of personal income: evidence from survey data," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(2), pages 433-462, August.
- Cinzia Di Novi & Anna Marenzi & Dino Rizzi, 2018.
"Do healthcare tax credits help poor-health individuals on low incomes?,"
The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 19(2), pages 293-307, March.
- Cinzia Di Novi & Anna Marenzi & Dino Rizzi, 2016. "Do healthcare tax credits help poor healthy individuals on low incomes?," Working Papers 2016:16, Department of Economics, University of Venice "Ca' Foscari".
- B. Svendsen & N. Grytten & L. Bø & H. Aarseth & T. Smedal & K-M. Myhr, 2018. "The economic impact of multiple sclerosis to the patients and their families in Norway," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 19(9), pages 1243-1257, December.
- Francesco Bogliacino & Laura Jiménez Lozano & Daniel Reyes, 2018. "Socioeconomic stratification and stereotyping: lab-in-the-field evidence from Colombia," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 65(1), pages 77-118, March.
- Naseer Ahmed Khan, 2018. "Fiscal Reforms for High Economic Growth: An Indian Perspective," India Studies in Business and Economics, in: Naseer Ahmed Khan (ed.), Challenges and Issues in Indian Fiscal Federalism, chapter 0, pages 171-182, Springer.
- Hiroyuki Fujiwara & Yasutaka Ogawa, 2018. "Estimating Compensation of Employees Based on Taxation Data," The Japanese Economic Review, Springer, vol. 69(4), pages 394-413, December.
- Shun‐ichiro Bessho, 2018.
"Child Benefit, Tax Allowances and Behavioural Responses: The Case of Japanese Reform, 2010–2011,"
The Japanese Economic Review, Japanese Economic Association, vol. 69(4), pages 478-501, December.
- Shun-ichiro Bessho, 2018. "Child Benefit, Tax Allowances and Behavioural Responses: The Case of Japanese Reform, 2010–2011," The Japanese Economic Review, Springer, vol. 69(4), pages 478-501, December.
- Marius Brülhart & Didier Dupertuis & Elodie Moreau, 2018.
"Inheritance flows in Switzerland, 1911–2011,"
Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 154(1), pages 1-13, December.
- Marius Brulhart & Didier Dupertuis & Elodie Moreau, 2016. "Inheritance Flows in Switzerland, 1911-2011," Cahiers de Recherches Economiques du Département d'économie 16.05, Université de Lausanne, Faculté des HEC, Département d’économie.
- Brülhart, Marius & Dupertuis, Didier & Moreau, Elodie, 2017. "Inheritance Flows in Switzerland, 1911-2011," CEPR Discussion Papers 11768, C.E.P.R. Discussion Papers.
- Lorenz J. Jarass, 2018. "Alle Sozialabgaben steuerlich berücksichtigen statt Solidaritätszuschlag abschaffen [Tax Deductibility of All Social Contributions Instead of Abolition of the Solidarity Surcharge]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 98(2), pages 122-124, February.
- Martin Beznoska & Tobias Hentze, 2018. "60 Jahre Einkommensteuertarif in Deutschland — Bestandsaufnahme und Handlungsempfehlungen [60 Years of the Personal Income Tax Rate in Germany: Appraisal and Recommendations]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 98(8), pages 587-591, August.
- Rolf Aaberge & Anthony B. Atkinson & Sebastian Königs, 2018.
"From classes to copulas: wages, capital, and top incomes,"
The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 16(2), pages 295-320, June.
- Rolf Aaberge & Anthony B. Atkinson & Sebastian Königs, 2018. "From classes to copulas: wages, capital, and top incomes," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 16(2), pages 295-320, June.
- Aaberge, Rolf & Atkinson, Anthony B. & Königs, Sebastian, 2018. "From Classes to Copulas: Wages, Capital, and Top Incomes," IZA Discussion Papers 11522, Institute of Labor Economics (IZA).
- Rolf Aaberge & Anthony B. Atkinson & Sebastian Königs, 2018. "From Classes to Copulas: Wages, capital, and top incomes," Discussion Papers 876, Statistics Norway, Research Department.
- Rolf Aaberge & Ugo Colombino, 2018.
"Structural Labour Supply Models and Microsimulation,"
International Journal of Microsimulation, International Microsimulation Association, vol. 11(1), pages 162-197.
- Aaberge, Rolf & Colombino, Ugo, 2018. "Structural Labour Supply Models and Microsimulation," IZA Discussion Papers 11562, Institute of Labor Economics (IZA).
- Rolf Aaberge & Ugo Colombino, 2018. "Structural Labour Supply Models and Microsimulation," Discussion Papers 877, Statistics Norway, Research Department.
- Martin Eckhoff Andresen & Tarjei Havnes, 2018. "Child care, parental labor supply and tax revenue," Discussion Papers 881, Statistics Norway, Research Department.
- Gennady Vasilievich Osipov & Vladimir Ivanovich Glotov & Svetlana Gennadievna Karepova, 2018. "Population in the shadow market: petty corruption and unpaid taxes," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(2), pages 692-710, December.
- Candon Johnson & Joshua Hall, 2018.
"Do National Basketball Association players need higher salaries to play in high tax states? Evidence from free agents,"
Applied Economics Letters, Taylor & Francis Journals, vol. 25(5), pages 359-361, March.
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- European Commission, 2018. "Tax Policies in the European Union: 2018 Survey," Taxation Survey 2018, Directorate General Taxation and Customs Union, European Commission.
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"VAT Treatment of the Financial Services: Implications for the Real Economy,"
Journal of Money, Credit and Banking, Blackwell Publishing, vol. 53(8), pages 2167-2200, December.
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- German Cubas & Pedro Silos, 2020.
"Social Insurance And Occupational Mobility,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 61(1), pages 219-240, February.
- Cubas, German & Silos, Pedro, 2017. "Social Insurance and Occupational Mobility," MPRA Paper 83020, University Library of Munich, Germany.
- German Cubas & Pedro Silos, 2018. "Social Insurance and Occupational Mobility," DETU Working Papers 1802, Department of Economics, Temple University.
- Mauri Kotamäki & Joonas Ollonqvist, 2018. "Financial Incentives to Work Decomposed: The Finnish Case," Discussion Papers 119, Aboa Centre for Economics.
- Elliott Isaac, 2018. "Suddenly Married: Joint Taxation And The Labor Supply Of Same-Sex Married Couples After U.S. v. Windsor," Working Papers 1809, Tulane University, Department of Economics.
- Elliott Isaac, 2018. "Marriage, Divorce, and Tax and Transfer Policy," Working Papers 1810, Tulane University, Department of Economics.
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"Tax refunds and income manipulation: evidence from the EITC,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(6), pages 1490-1518, December.
- Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2017. "Tax Refunds and Income Manipulation Evidence from the EITC," IZA Discussion Papers 11033, Institute of Labor Economics (IZA).
- Florian Buhlmann & Benjamin Elsner & Andreas Peichl, 2018. "Tax Refunds and Income Manipulation Evidence from the EITC," Working Papers 201811, Geary Institute, University College Dublin.
- Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2017. "Tax refunds and income manipulation evidence from the EITC," ZEW Discussion Papers 17-060, ZEW - Leibniz Centre for European Economic Research.
- Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2018. "Tax refunds and income manipulation: evidence from the EITC," Munich Reprints in Economics 62847, University of Munich, Department of Economics.
- Florian Buhlmann & Benjamin Elsner & Andreas Peichl, 2018. "Tax Refunds and Income Manipulation - Evidence from the EITC," Working Papers 201809, School of Economics, University College Dublin.
- Florian Buhlmann & Benjamin Elsner & Andreas Peichl, 2018.
"Tax refunds and income manipulation: evidence from the EITC,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(6), pages 1490-1518, December.
- Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2017. "Tax Refunds and Income Manipulation Evidence from the EITC," IZA Discussion Papers 11033, Institute of Labor Economics (IZA).
- Florian Buhlmann & Benjamin Elsner & Andreas Peichl, 2018. "Tax Refunds and Income Manipulation - Evidence from the EITC," Working Papers 201809, School of Economics, University College Dublin.
- Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2017. "Tax refunds and income manipulation evidence from the EITC," ZEW Discussion Papers 17-060, ZEW - Leibniz Centre for European Economic Research.
- Florian Buhlmann & Benjamin Elsner & Andreas Peichl, 2018. "Tax Refunds and Income Manipulation Evidence from the EITC," Working Papers 201811, Geary Institute, University College Dublin.
- Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2018. "Tax refunds and income manipulation: evidence from the EITC," Munich Reprints in Economics 62847, University of Munich, Department of Economics.
- James Andreoni, 2018.
"The Benefits and Costs of Donor-Advised Funds,"
Tax Policy and the Economy, University of Chicago Press, vol. 32(1), pages 1-44.
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"Top incomes in China: Data collection and the impact on income inequality,"
China Economic Review, Elsevier, vol. 62(C).
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"The effect of top incomes on inequality in South Africa,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1018-1047, October.
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- Martin Klein & Tobias Weirowski & Jana Windwehr, 2018. "Reversing Fertility Decline: Profiling German Regions," Rivista Internazionale di Scienze Sociali, Vita e Pensiero, Pubblicazioni dell'Universita' Cattolica del Sacro Cuore, vol. 126(1), pages 3-26.
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"The elasticity of taxable income of individuals in couples,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 931-950, August.
- Creedy, John & Gemmell, Norman, 2018. "The Elasticity of Taxable Income of Individuals in Couples," Working Paper Series 20831, Victoria University of Wellington, Chair in Public Finance.
- John Creedy & Norman Gemmell, 2020.
"The elasticity of taxable income of individuals in couples,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 931-950, August.
- Creedy, John & Gemmell, Norman, 2018. "The Elasticity of Taxable Income of Individuals in Couples," Working Paper Series 7615, Victoria University of Wellington, Chair in Public Finance.
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"Housing and the Tax System: How Large Are the Distortions in the Euro Area?,"
Fiscal Studies, John Wiley & Sons, vol. 39(2), pages 299-342, June.
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"Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms,"
The Review of Economics and Statistics, MIT Press, vol. 101(2), pages 214-232, May.
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- Alan Krause, 2018. "Locally Optimal Three-Bracket Piecewise Linear Income Taxation," Discussion Papers 18/02, Department of Economics, University of York.
- Ackermann, Hagen & Fochmann, Martin & Temme, Rebecca, 2018. "Behavioral responses to subsidies in risky investment decisions and the effectiveness of tax credits and grants," arqus Discussion Papers in Quantitative Tax Research 226, arqus - Arbeitskreis Quantitative Steuerlehre.
- Eichfelder, Sebastian & Lau, Mona & Noth, Felix, 2018. "The impact of financial transaction taxes on stock markets: Short-run effects, long-run effects, and migration," arqus Discussion Papers in Quantitative Tax Research 228, arqus - Arbeitskreis Quantitative Steuerlehre.
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"How do taxable income responses to marginal tax rates differ by sex, marital status and age? Evidence from Spanish dual income tax,"
Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 12, pages 1-25.
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"How do taxable income responses to marginal tax rates differ by sex, marital status and age? Evidence from Spanish dual income tax,"
Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 12, pages 1-25.
- Díaz-Caro, Carlos & Onrubia Fernández, Jorge, 2018. "How do taxable income responses to marginal tax rates differ by sex, marital status and age? Evidence from Spanish dual income tax," Economics Discussion Papers 2018-48, Kiel Institute for the World Economy (IfW Kiel).
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"The Aggregate Consequences of Tax Evasion,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 40, pages 198-227, April.
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"Money vs. Time: Family Income, Maternal Labor Supply, and Child Development,"
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"Intergenerational Mobility and Preferences for Redistribution,"
American Economic Review, American Economic Association, vol. 108(2), pages 521-554, February.
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"Government Old-Age Support and Labor Supply: Evidence from the Old Age Assistance Program,"
American Economic Review, American Economic Association, vol. 108(8), pages 2174-2211, August.
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"The Economic Impact of Hurricane Katrina on Its Victims: Evidence from Individual Tax Returns,"
American Economic Journal: Applied Economics, American Economic Association, vol. 10(2), pages 202-233, April.
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- Matthew Weinzierl, 2018. "Welfarism's Envy Problem Extends to Popular Judgments," AEA Papers and Proceedings, American Economic Association, vol. 108, pages 28-32, May.
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"Ramsey Strikes Back: Optimal Commodity Tax and Redistribution in the Presence of Salience Effects,"
AEA Papers and Proceedings, American Economic Association, vol. 108, pages 88-92, May.
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"Optimal Income Taxation Theory and Principles of Fairness,"
Journal of Economic Literature, American Economic Association, vol. 56(3), pages 1029-1079, September.
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- Marc Fleurbaey & François Maniquet, 2018. "Optimal income taxation theory and principles of fairness," LIDAM Reprints CORE 2979, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
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"¿Cuánto tributan efectivamente el consumo, el trabajo y el capital en Colombia?,"
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"Political Alignment, Attitudes toward Government, and Tax Evasion,"
American Economic Journal: Economic Policy, American Economic Association, vol. 13(3), pages 135-166, August.
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"Fiscal equalization as a driver of tax increases: empirical evidence from Germany,"
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"Frontloaded Income Taxation of Old-Age Pensions: For Efficiency and Fairness in a World of International Labor Mobility,"
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"The Dubious Case for Annual Wealth Taxation,"
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"The Impact of Inheritance and Transfer Taxation on Economic Behaviours and Inequality: A Literature Review for France,"
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- Bartels, Charlotte & Shupe, Cortnie, 2018. "Drivers of Participation Elasticities across Europe: Gender or Earner Role within the Household?," IZA Discussion Papers 11359, Institute of Labor Economics (IZA).
- Doorley, Karina & Callan, Tim & Savage, Michael, 2018.
"Inequality in EU crisis countries. How effective were automatic stabilisers?,"
EUROMOD Working Papers
EM10/18, EUROMOD at the Institute for Social and Economic Research.
- Callan, Tim & Doorley, Karina & Savage, Michael, 2018. "Inequality in EU Crisis Countries: How Effective Were Automatic Stabilisers?," IZA Discussion Papers 11439, Institute of Labor Economics (IZA).
- Waldenstrom, Daniel & Bastani, Spencer, 2018.
"How Should Capital Be Taxed? Theory and Evidence from Sweden,"
CEPR Discussion Papers
12880, C.E.P.R. Discussion Papers.
- Bastani, Spencer & Waldenström, Daniel, 2018. "How Should Capital Be Taxed? Theory and Evidence from Sweden," IZA Discussion Papers 11475, Institute of Labor Economics (IZA).
- Spencer Bastani & Daniel Waldenström, 2018. "How Should Capital be Taxed? Theory and Evidence from Sweden," CESifo Working Paper Series 7004, CESifo.
- Estévez Schwarz, Diana & Sommer, Eric, 2018.
"Smooth income tax schedules: derivation and consequences,"
EUROMOD Working Papers
EM11/18, EUROMOD at the Institute for Social and Economic Research.
- Estévez Schwarz, Diana & Sommer, Eric, 2018. "Smooth Income Tax Schedules: Derivation and Consequences," IZA Discussion Papers 11493, Institute of Labor Economics (IZA).
- Bohne, Albrecht & Nimczik, Jan Sebastian, 2018. "Information Frictions and Learning Dynamics: Evidence from Tax Avoidance in Ecuador," IZA Discussion Papers 11536, Institute of Labor Economics (IZA).
- Rolf Aaberge & Ugo Colombino, 2018.
"Structural Labour Supply Models and Microsimulation,"
International Journal of Microsimulation, International Microsimulation Association, vol. 11(1), pages 162-197.
- Rolf Aaberge & Ugo Colombino, 2018. "Structural Labour Supply Models and Microsimulation," Discussion Papers 877, Statistics Norway, Research Department.
- Aaberge, Rolf & Colombino, Ugo, 2018. "Structural Labour Supply Models and Microsimulation," IZA Discussion Papers 11562, Institute of Labor Economics (IZA).
- Eckhoff Andresen, Martin & Havnes, Tarjei, 2019.
"Child care, parental labor supply and tax revenue,"
Labour Economics, Elsevier, vol. 61(C).
- Andresen, Martin Eckhoff & Havnes, Tarjei, 2018. "Child Care, Parental Labor Supply and Tax Revenue," IZA Discussion Papers 11576, Institute of Labor Economics (IZA).
- Carina Neisser, 2021.
"The Elasticity of Taxable Income: A Meta-Regression Analysis [The top 1% in international and historical perspective],"
The Economic Journal, Royal Economic Society, vol. 131(640), pages 3365-3391.
- Neisser, Carina, 2017. "The elasticity of taxable income: A meta-regression analysis," ZEW Discussion Papers 17-032, ZEW - Leibniz Centre for European Economic Research.
- Neisser, Carina, 2018. "The Elasticity of Taxable Income: A Meta-Regression Analysis," IZA Discussion Papers 11958, Institute of Labor Economics (IZA).
- Carina Neisser, 2017. "The elasticity of taxable income: A meta-regression analysis," Working Papers 2017/10, Institut d'Economia de Barcelona (IEB).
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis," ECONtribute Discussion Papers Series 067, University of Bonn and University of Cologne, Germany.
- Daniel Waldenström, 2018. "Inequality and the super-rich," Journal of Income Distribution, Ad libros publications inc., vol. 25(1), pages 1-14, March.
- Laura Grube & Devin Anderson, 2018. "School Choice and Charter Schools in Review: What Have We Learned?," Journal of Private Enterprise, The Association of Private Enterprise Education, vol. 33(Winter 20), pages 21-44.
- Joseph Michael Newhard, 2018. "The effect of equalizing differences on tax-price: explaining patterns of political support across industries," Constitutional Political Economy, Springer, vol. 29(3), pages 281-302, September.
- Daniel V. Gordon & Jean-François Wen, 2018. "Tax penalties on fluctuating incomes: estimates from longitudinal data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(2), pages 430-457, April.
- Callum Butler & Paul Calcott, 2018. "Optimal fringe benefit taxes: the implications of business use," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 654-672, June.
- Max Franks & David Klenert & Anselm Schultes & Kai Lessmann & Ottmar Edenhofer, 2018. "Is capital back? The role of land ownership and savings behavior," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1252-1276, October.
- Patricia Apps & Ray Rees, 2018. "Optimal family taxation and income inequality," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1093-1128, October.
- David Bradbury & Pierce O’Reilly, 2018. "Inclusive fiscal reform: ensuring fairness and transparency in the international tax system," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(6), pages 1434-1448, December.
- Florian Buhlmann & Benjamin Elsner & Andreas Peichl, 2018.
"Tax refunds and income manipulation: evidence from the EITC,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(6), pages 1490-1518, December.
- Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2017. "Tax Refunds and Income Manipulation Evidence from the EITC," IZA Discussion Papers 11033, Institute of Labor Economics (IZA).
- Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2017. "Tax refunds and income manipulation evidence from the EITC," ZEW Discussion Papers 17-060, ZEW - Leibniz Centre for European Economic Research.
- Florian Buhlmann & Benjamin Elsner & Andreas Peichl, 2018. "Tax Refunds and Income Manipulation Evidence from the EITC," Working Papers 201811, Geary Institute, University College Dublin.
- Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2018. "Tax refunds and income manipulation: evidence from the EITC," Munich Reprints in Economics 62847, University of Munich, Department of Economics.
- Florian Buhlmann & Benjamin Elsner & Andreas Peichl, 2018. "Tax Refunds and Income Manipulation - Evidence from the EITC," Working Papers 201809, School of Economics, University College Dublin.
- Amadeo Fuenmayor & Rafael Granell & Mauro Mediavilla, 2018. "The effects of separate taxation on labor participation of married couples. An empirical analysis using propensity score," Review of Economics of the Household, Springer, vol. 16(2), pages 541-561, June.
- Margaret Katherine McKeehan, 2018. "The EITC and the labor supply of adult dependents: direct effects and family income effects," Review of Economics of the Household, Springer, vol. 16(3), pages 791-807, September.
- Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna-Mariia Tkhir, 2021.
"The Aggregate Consequences of Tax Evasion,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 40, pages 198-227, April.
- Di Nola, Alessandro & Kocharkov, Georgi & Scholl, Almuth & Tkhir, Anna-Mariia, 2018. "The Aggregate Consequences of Tax Evasion," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181514, Verein für Socialpolitik / German Economic Association.
- Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna-Mariia Tkhir, 2018. "The Aggregate Consequences of Tax Evasion," Working Paper Series of the Department of Economics, University of Konstanz 2018-06, Department of Economics, University of Konstanz.
- Dolls, Mathias & Doerrenberg, Philipp & Peichl, Andreas & Stichnoth, Holger, 2018.
"Do retirement savings increase in response to information about retirement and expected pensions?,"
Journal of Public Economics, Elsevier, vol. 158(C), pages 168-179.
- Mathias Dolls & Philipp Doerrenberg & Andreas Peichl & Holger Stichnoth, 2016. "Do Retirement Savings Increase in Response to Information about Retirement and Expected Pensions?," NBER Chapters, in: Social Insurance Programs (Trans-Atlantic Public Economics Seminar, TAPES), National Bureau of Economic Research, Inc.
- Mathias Dolls & Philipp Dörrenberg & Andreas Peichl & Holger Stichnoth, 2018. "Do Retirement Savings Increase in Response to Information About Retirement and Expected Pensions?," CESifo Working Paper Series 6842, CESifo.
- Dolls, Mathias & Dörrenberg, Philipp & Peichl, Andreas & Stichnoth, Holger, 2018. "Do retirement savings increase in response to information about retirement and expected pensions?," Munich Reprints in Economics 62846, University of Munich, Department of Economics.
- Florian Buhlmann & Benjamin Elsner & Andreas Peichl, 2018.
"Tax refunds and income manipulation: evidence from the EITC,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(6), pages 1490-1518, December.
- Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2017. "Tax Refunds and Income Manipulation Evidence from the EITC," IZA Discussion Papers 11033, Institute of Labor Economics (IZA).
- Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2018. "Tax refunds and income manipulation: evidence from the EITC," Munich Reprints in Economics 62847, University of Munich, Department of Economics.
- Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2017. "Tax refunds and income manipulation evidence from the EITC," ZEW Discussion Papers 17-060, ZEW - Leibniz Centre for European Economic Research.
- Florian Buhlmann & Benjamin Elsner & Andreas Peichl, 2018. "Tax Refunds and Income Manipulation Evidence from the EITC," Working Papers 201811, Geary Institute, University College Dublin.
- Florian Buhlmann & Benjamin Elsner & Andreas Peichl, 2018. "Tax Refunds and Income Manipulation - Evidence from the EITC," Working Papers 201809, School of Economics, University College Dublin.
- Steeve Marchand, 2018. "Who Benefits from Tax-Preferred Savings Accounts?," Cahiers de recherche 1812, Chaire de recherche Industrielle Alliance sur les enjeux économiques des changements démographiques.
- Assaf Razin & Efraim Sadka, 2018.
"Migration-Induced Redistribution with and without Migrants' Voting,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 74(1), pages 158-172, March.
- Razin, Assaf & Sadka, Efraim, 2017. "Migration-Induced Redistribution with and without migrant voting," CEPR Discussion Papers 12175, C.E.P.R. Discussion Papers.
- Assaf Razin & Efraim Sadka, 2017. "Migration-Induced Redistribution with and without Migrant's Voting," NBER Working Papers 23713, National Bureau of Economic Research, Inc.
- Felix Schmutz, 2018. "Income Underreporting by the Self-Employed in Switzerland: An International Comparison," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 74(4), pages 481-534, December.
- Martin Fochmann & Kristina Hemmerich, 2018. "Income Taxes and Risky Investment Decisions: An Experiment on Behavioral Tax Biases," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 174(4), pages 651-688, December.
- Eiji Tajika & Hiroyuki Yashio, 2018. "What needs to be done of personal income tax of Japan? A perspective for reform under deflation and aging population," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 14(2), pages 217-244, March.
- Izumi Yokoyama & Naomi Kodama, 2018. "Women fs Labor Supply and Taxation?Analysis of the Current Situation Using Data?," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 14(2), pages 267-300, March.
- Eiji Tajika & Hiroyuki Yashio, 2018. "New Developments in Small and Medium-sized Enterprise Income Tax Policy ?How to Address Income Shifting from Labor to Capital Income Tax Base?," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 14(2), pages 301-324, March.
- Masakazu Kumakura & Daizo Kojima, 2018. "Japan’s Inequality and Redistribution: The Perspectives of Human Capital and Taxation/Social Insurance," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 14(4), pages 663-690, July.
- Taro Ohno & Takahiro Kodama & Ryutaro Matsumoto, 2018. "Decomposition Approach on Changes in Redistributive Effects of Taxes and Social Insurance Premiums," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 14(4), pages 777-802, July.
- Michelle Hanlon & Jeffrey L. Hoopes & Joel Slemrod, 2019.
"Tax Reform Made Me Do It!,"
Tax Policy and the Economy, University of Chicago Press, vol. 33(1), pages 33-80.
- Michelle Hanlon & Jeffrey L. Hoopes & Joel Slemrod, 2018. "Tax Reform Made Me Do It!," NBER Chapters, in: Tax Policy and the Economy, Volume 33, National Bureau of Economic Research, Inc.
- Michelle Hanlon & Jeffrey L. Hoopes & Joel Slemrod, 2018. "Tax Reform Made Me Do It!," NBER Working Papers 25283, National Bureau of Economic Research, Inc.
- Daniel R. Feenberg & Clinton Tepper & Ivo Welch, 2018. "Are Interest Rates Really Low?," NBER Working Papers 24258, National Bureau of Economic Research, Inc.
- Damon Jones & Ioana Marinescu, 2022.
"The Labor Market Impacts of Universal and Permanent Cash Transfers: Evidence from the Alaska Permanent Fund,"
American Economic Journal: Economic Policy, American Economic Association, vol. 14(2), pages 315-340, May.
- Jones, Damon & Marinescu, Ioana E., 2018. "The Labor Market Impacts of Universal and Permanent Cash Transfers: Evidence from the Alaska Permanent Fund," IZA Discussion Papers 11356, Institute of Labor Economics (IZA).
- Damon Jones & Ioana Marinescu, 2019. "The Labor Market Impacts of Universal and Permanent Cash Transfers: Evidence from the Alaska Permanent Fund," Working Papers 2019-013, Human Capital and Economic Opportunity Working Group.
- Damon Jones & Ioana Marinescu, 2018. "The Labor Market Impacts of Universal and Permanent Cash Transfers: Evidence from the Alaska Permanent Fund," NBER Working Papers 24312, National Bureau of Economic Research, Inc.
- Julie Berry Cullen & Nicholas Turner & Ebonya Washington, 2021.
"Political Alignment, Attitudes toward Government, and Tax Evasion,"
American Economic Journal: Economic Policy, American Economic Association, vol. 13(3), pages 135-166, August.
- Cullen, Julie Berry & Turner, Nicholas & Washington, Ebonya L, 2018. "Political Alignment, Attitudes Toward Government and Tax Evasion," University of California at San Diego, Economics Working Paper Series qt3vr614rc, Department of Economics, UC San Diego.
- Julie Berry Cullen & Nicholas Turner & Ebonya L. Washington, 2018. "Political Alignment, Attitudes Toward Government and Tax Evasion," NBER Working Papers 24323, National Bureau of Economic Research, Inc.
- Cullen, Julie Berry & Turner, Nicholas & Washington, Ebonya, 2021. "Political Alignment, Attitudes Toward Government, and Tax Evasion," University of California at San Diego, Economics Working Paper Series qt6t47w08g, Department of Economics, UC San Diego.
- Julie Berry Cullen & Nicholas Turner & Ebonya Washington, 2018. "Political Alignment, Attitudes Toward Government and Tax Evasion," CESifo Working Paper Series 6905, CESifo.
- Ioana Marinescu, 2018. "No Strings Attached: The Behavioral Effects of U.S. Unconditional Cash Transfer Programs," NBER Working Papers 24337, National Bureau of Economic Research, Inc.
- Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2020.
"Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts,"
American Economic Journal: Economic Policy, American Economic Association, vol. 12(3), pages 312-346, August.
- Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2018. "Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts," NBER Working Papers 24366, National Bureau of Economic Research, Inc.
- Johannesen, Niels & Langetieg, Patrick & Reck, Daniel & Risch, Max & Slemrod, Joel, 2020. "Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts," LSE Research Online Documents on Economics 105864, London School of Economics and Political Science, LSE Library.
- John Guyton & Kara Leibel & Day Manoli & Ankur Patel & Mark Payne & Brenda Schafer, 2023.
"The Effects of EITC Correspondence Audits on Low-Income Earners,"
NBER Chapters, in: Tax Policy and the Economy, Volume 38, pages 163-207,
National Bureau of Economic Research, Inc.
- John Guyton & Kara Leibel & Dayanand S. Manoli & Ankur Patel & Mark Payne & Brenda Schafer, 2018. "The Effects of EITC Correspondence Audits on Low-Income Earners," NBER Working Papers 24465, National Bureau of Economic Research, Inc.
- Aspen Gorry & Glenn Hubbard & Aparna Mathur, 2021.
"The Elasticity of Taxable Income in The Presence of Intertemporal Income Shifting,"
National Tax Journal, University of Chicago Press, vol. 74(1), pages 45-73.
- Aspen Gorry & R. Glenn Hubbard & Aparna Mathur, 2018. "The Elasticity of Taxable Income in the Presence of Intertemporal Income Shifting," NBER Working Papers 24531, National Bureau of Economic Research, Inc.
- Cascio, Elizabeth U. & Lewis, Ethan G., 2019.
"Distributing the Green (Cards): Permanent residency and personal income taxes after the Immigration Reform and Control Act of 1986,"
Journal of Public Economics, Elsevier, vol. 172(C), pages 135-150.
- Elizabeth U. Cascio & Ethan G. Lewis, 2018. "Distributing the Green (Cards): Permanent Residency and Personal Income Taxes after the Immigration Reform and Control Act of 1986," NBER Working Papers 24872, National Bureau of Economic Research, Inc.
- Stantcheva, Stefanie & Akcigit, Ufuk & Grigsby, John & Nicholas, Tom, 2018.
"Taxation and Innovation in the 20th Century,"
CEPR Discussion Papers
13167, C.E.P.R. Discussion Papers.
- Ufuk Akcigit & John Grigsby & Tom Nicholas & Stefanie Stantcheva, 2018. "Taxation and Innovation in the 20th Century," NBER Working Papers 24982, National Bureau of Economic Research, Inc.
- Bick, Alexander & Brüggemann, Bettina & Fuchs-Schündeln, Nicola & Paule-Paludkiewicz, Hannah, 2019.
"Long-term changes in married couples' labor supply and taxes: Evidence from the US and Europe since the 1980s,"
Journal of International Economics, Elsevier, vol. 118(C), pages 44-62.
- Alexander Bick & Bettina Brüggemann & Nicola Fuchs-Schündeln & Hannah Paule-Paludkiewicz, 2018. "Long-Term Changes in Married Couples’ Labor Supply and Taxes: Evidence from the U.S. and Europe since the 1980s," NBER Chapters, in: NBER International Seminar on Macroeconomics 2018, pages 44-62, National Bureau of Economic Research, Inc.
- Alexander Bick & Bettina Brueggemann & Hannah Paule-Paludkiewicz & Nicola Fuchs-Schündeln, 2018. "Long-term Changes in Married Couples' Labor Supply and Taxes: Evidence from the US and Europe Since the 1980s," 2018 Meeting Papers 759, Society for Economic Dynamics.
- Alexander Bick & Bettina Brüggemann & Nicola Fuchs-Schündeln & Hannah Paule-Paludkiewicz, 2018. "Long-term Changes in Married Couples' Labor Supply and Taxes: Evidence from the US and Europe Since the 1980s," NBER Working Papers 24995, National Bureau of Economic Research, Inc.
- Alexander Bick & Bettina Brüggemann & Nicola Fuchs-Schündeln & Hannah Paule-Paludkiewicz, 2018. "Long-term Changes in Married Couples' Labor Supply and Taxes: Evidence from the US and Europe Since the 1980s," Working Papers 2018-069, Human Capital and Economic Opportunity Working Group.
- Fuchs-Schündeln, Nicola & Bick, Alexander & Brüggemann, Bettina & Paule-Paludkiewicz, Hannah, 2018. "Long-term Changes in Married Couples' Labor Supply and Taxes: Evidence from the US and Europe Since the 1980s," CEPR Discussion Papers 13183, C.E.P.R. Discussion Papers.
- Alexander Bick & Bettina Brüggemann & Nicola Fuchs-Schündeln & Hannah Paule-Paludkiewicz, 2018. "Long-Term Changes in Married Couples' Labor Supply and Taxes: Evidence from the US and Europe Since the 1980s," CESifo Working Paper Series 7267, CESifo.
- Bick, Alexander & Brüggemann, Bettina & Fuchs-Schündeln, Nicola & Paule-Paludkiewicz, Hannah, 2018. "Long-Term Changes in Married Couples' Labor Supply and Taxes: Evidence from the US and Europe since the 1980s," IZA Discussion Papers 11824, Institute of Labor Economics (IZA).
- Michelle Hanlon & Jeffrey L. Hoopes & Joel Slemrod, 2019.
"Tax Reform Made Me Do It!,"
Tax Policy and the Economy, University of Chicago Press, vol. 33(1), pages 33-80.
- Michelle Hanlon & Jeffrey L. Hoopes & Joel Slemrod, 2018. "Tax Reform Made Me Do It!," NBER Chapters, in: Tax Policy and the Economy, Volume 33, National Bureau of Economic Research, Inc.
- Michelle Hanlon & Jeffrey L. Hoopes & Joel Slemrod, 2018. "Tax Reform Made Me Do It!," NBER Working Papers 25283, National Bureau of Economic Research, Inc.
- Stoyan Tanchev & Martina Yakova, 2018. "The Choice Of Tax System And Relationship With Economic Growth (Panel Data Analysis Of A Eu Countries)," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, vol. 14(2), pages 54-71.
- Maja Mihelja Žaja & Saša Jakšić & Karlo Špoljar, 2018. "Attitudes on regulatory framework of student employment: study upon a student population in Croatia before new legislation," Notitia - journal for economic, business and social issues, Notitia Ltd., vol. 1(4), pages 25-38, December.
- R. Lardeux, 2018. "Who Understands The French Income Tax? Bunching Where Tax Liabilities Start," Documents de Travail de l'Insee - INSEE Working Papers g2018-04, Institut National de la Statistique et des Etudes Economiques.
- Pierce O’Reilly, 2018. "Tax policies for inclusive growth in a changing world," OECD Taxation Working Papers 40, OECD Publishing.
- Paulette Castel & Alexander Pick, 2018. "Increasing social insurance coverage in Viet Nam’s SMEs," OECD Development Policy Papers 13, OECD Publishing.
- Christophe André & Hyunjeong Hwang, 2018. "Tax reform to support growth and employment in Finland," OECD Economics Department Working Papers 1468, OECD Publishing.
- Giampaolo Arachi & Michele G Giuranno & Paola Profeta, 2018. "Introduction to the Special Issue ‘Inequality and Public Policies’, CESifo Economic Studies 2018," CESifo Economic Studies, CESifo Group, vol. 64(3), pages 339-344.
- François Bourguignon, 2018.
"World Changes in Inequality: an Overview of Facts, Causes, Consequences, and Policies1,"
CESifo Economic Studies, CESifo Group, vol. 64(3), pages 345-370.
- François Bourguignon, 2018. "World Changes in Inequality: an Overview of Facts, Causes, Consequences, and Policies1," PSE-Ecole d'économie de Paris (Postprint) hal-01784346, HAL.
- François Bourguignon, 2018. "World Changes in Inequality: an Overview of Facts, Causes, Consequences, and Policies1," Post-Print hal-01784346, HAL.
- Matteo Assandri & Anna Maffioletti & Massimiliano Piacenza & Gilberto Turati, 2018. "Risk Attitudes and Preferences for Redistribution: New Evidence from the Lab," CESifo Economic Studies, CESifo Group, vol. 64(3), pages 489-515.
- Jang-Ting Guo & Alan Krause, 2018.
"Changing social preferences and optimal redistributive taxation,"
Oxford Economic Papers, Oxford University Press, vol. 70(1), pages 73-92.
- Jang-Ting Guo & Alan Krause, 2015. "Changing Social Preferences and Optimal Redistributive Taxation," Working Papers 201512, University of California at Riverside, Department of Economics.
- Jang-Ting Guo & Alan Krause, 2015. "Changing Social Preferences and Optimal Redistributive Taxation," Discussion Papers 15/26, Department of Economics, University of York.
- Christian Gillitzer & Peer Ebbesen Skov, 2018. "The use of third-party information reporting for tax deductions: evidence and implications from charitable deductions in Denmark," Oxford Economic Papers, Oxford University Press, vol. 70(3), pages 892-916.
- Karel Mertens & José Luis Montiel Olea, 2018.
"Marginal Tax Rates and Income: New Time Series Evidence,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 133(4), pages 1803-1884.
- Karel Mertens & José L. Montiel Olea, 2013. "Marginal Tax Rates and Income: New Time Series Evidence," NBER Working Papers 19171, National Bureau of Economic Research, Inc.
- Mertens, Karel, 2015. "Marginal Tax Rates and Income: New Time Series Evidence," CEPR Discussion Papers 10896, C.E.P.R. Discussion Papers.
- Alex Rees-Jones, 2018. "Quantifying Loss-Averse Tax Manipulation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 85(2), pages 1251-1278.
- Muellbauer, John, 2018.
"Housing, debt and the economy: a tale of two countries,"
National Institute Economic Review, National Institute of Economic and Social Research, vol. 245, pages 20-33, August.
- John Muellbauer, 2018. "Housing, Debt and the Economy: A Tale of Two Countries," National Institute Economic Review, National Institute of Economic and Social Research, vol. 245(1), pages 20-33, August.
- John Muellbauer, 2018. "Housing, Debt and the Economy: a Tale of Two Countries," Economics Series Working Papers 855, University of Oxford, Department of Economics.
- Brito Gaona, Luis Felipe & Iglesias, Emma M., 2018. "Inversión privada, gasto publico e impuestos en la Unión Europea," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 26(1), pages 3-24, Diciembre.
- Giday, András & Mádi, László, 2018. "Tax Burden on Labour Income in the Visegrád Region," Public Finance Quarterly, Corvinus University of Budapest, vol. 63(3), pages 376-401.
2017
- Alžbeta Suhányiová & Ladislav Suhányi, 2017. "Selected Aspects Of Subsistence Minimum In Slovakia," CBU International Conference Proceedings, ISE Research Institute, vol. 5(0), pages 470-475, September.
- Tran, Chung & Wende, Sebastian, 2021.
"On the marginal excess burden of taxation in an overlapping generations model,"
Journal of Macroeconomics, Elsevier, vol. 70(C).
- Chung Tran & Sebastian Wende, 2017. "On the Marginal Excess Burden of Taxation in an Overlapping Generations Model," ANU Working Papers in Economics and Econometrics 2017-652, Australian National University, College of Business and Economics, School of Economics.
- Samuel Lundstrom, 2017. "The Impact of Family Income on Child Achievement: Evidence from the Earned Income Tax Credit: Comment," American Economic Review, American Economic Association, vol. 107(2), pages 623-628, February.
- Gordon B. Dahl & Lance Lochner, 2017. "The Impact of Family Income on Child Achievement: Evidence from the Earned Income Tax Credit: Reply," American Economic Review, American Economic Association, vol. 107(2), pages 629-631, February.
- Alexander Bick & Nicola Fuchs-Schündeln, 2017. "Quantifying the Disincentive Effects of Joint Taxation on Married Women's Labor Supply," American Economic Review, American Economic Association, vol. 107(5), pages 100-104, May.
- Abebe Shimeles & Daniel Zerfu Gurara & Firew Woldeyes, 2017. "Taxman's Dilemma: Coercion or Persuasion? Evidence from a Randomized Field Experiment in Ethiopia," American Economic Review, American Economic Association, vol. 107(5), pages 420-424, May.
- John Guyton & Pat Langetieg & Day Manoli & Mark Payne & Brenda Schafer & Michael Sebastiani, 2017. "Reminders and Recidivism: Using Administrative Data to Characterize Nonfilers and Conduct EITC Outreach," American Economic Review, American Economic Association, vol. 107(5), pages 471-475, May.
- Enrico Moretti & Daniel J. Wilson, 2017.
"The Effect of State Taxes on the Geographical Location of Top Earners: Evidence from Star Scientists,"
American Economic Review, American Economic Association, vol. 107(7), pages 1858-1903, July.
- Enrico Moretti & Daniel J. Wilson, 2015. "The effect of state taxes on the geographical location of top earners: evidence from star scientists," Working Paper Series 2015-6, Federal Reserve Bank of San Francisco.
- Moretti, Enrico & Wilson, Daniel, 2015. "The Effect of State Taxes on the Geographical Location of Top Earners: Evidence from Star Scientists," CEPR Discussion Papers 10600, C.E.P.R. Discussion Papers.
- Enrico Moretti & Daniel Wilson, 2015. "The Effect of State Taxes on the Geographical Location of Top Earners: Evidence from Star Scientists," NBER Working Papers 21120, National Bureau of Economic Research, Inc.
- daniel wilson & enrico moretti, 2016. "The Effect of State Taxes on the Geographical Location of Top Earners: Evidence from Star Scientists," 2016 Meeting Papers 1566, Society for Economic Dynamics.
- Mark Hoekstra & Steven L. Puller & Jeremy West, 2017.
"Cash for Corollas: When Stimulus Reduces Spending,"
American Economic Journal: Applied Economics, American Economic Association, vol. 9(3), pages 1-35, July.
- Mark Hoekstra & Steven L. Puller & Jeremy West, 2014. "Cash for Corollas: When Stimulus Reduces Spending," NBER Working Papers 20349, National Bureau of Economic Research, Inc.
- Hoekstra, Mark & Puller, Steven L & West, Jeremy, 2017. "Cash for Corollas: When Stimulus Reduces Spending," Santa Cruz Department of Economics, Working Paper Series qt1bd3d2rm, Department of Economics, UC Santa Cruz.
- Shuhei Aoki & Makoto Nirei, 2017. "Zipf's Law, Pareto's Law, and the Evolution of Top Incomes in the United States," American Economic Journal: Macroeconomics, American Economic Association, vol. 9(3), pages 36-71, July.
- Nicholas Lawson, 2017.
"Fiscal Externalities and Optimal Unemployment Insurance,"
American Economic Journal: Economic Policy, American Economic Association, vol. 9(4), pages 281-312, November.
- Nicholas Lawson, 2013. "Fiscal Externalities and Optimal Unemployment Insurance," AMSE Working Papers 1357, Aix-Marseille School of Economics, France, revised 21 Nov 2013.
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The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 15(4), pages 303-323, December.
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"Distributional Effects of a Wealth Tax under Lifetime‐Dynastic Income Concepts,"
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"The trade effects of border controls,"
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"More giving or more givers? The effects of tax incentives on charitable donations in the UK,"
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"Intergenerational Mobility and Preferences for Redistribution,"
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"Inheritance flows in Switzerland, 1911–2011,"
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"More giving or more givers? The effects of tax incentives on charitable donations in the UK,"
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"An Integrated Micro Data Base for Tax Analysis in Germany,"
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"How Do Entrepreneurial Portfolios Respond to Income Taxation?,"
VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking
168302, Verein für Socialpolitik / German Economic Association.
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- Stefan Bach, 2017. "Frauen bekommen nur ein Drittel aller Einkommen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 84(43), pages 962-970.
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"How Do Entrepreneurial Portfolios Respond to Income Taxation?,"
VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking
168302, Verein für Socialpolitik / German Economic Association.
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"Housing and the Tax System: How Large Are the Distortions in the Euro Area?,"
Fiscal Studies, John Wiley & Sons, vol. 39(2), pages 299-342, June.
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"Learning Ricardian Equivalence,"
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"Whose Child Is This? Shifting of Dependents among EITC Claimants within the Same Household,"
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"Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins,"
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"Electric utility regulation under enhanced renewable energy integration and distributed generation,"
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- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661934, HAL.
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De Economist, Springer, vol. 165(2), pages 129-140, June.
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- Hakan Selin & Laurent Simula, 2017.
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halshs-01666994, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661921, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Working Papers hal-01505648, HAL.
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- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661930, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661934, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print hal-02118868, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661924, HAL.
- Hakan Selin & Laurent Simula, 2017.
"Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins,"
Post-Print
halshs-01666994, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661924, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Working Papers hal-01505648, HAL.
- Selin, H. & Simula, L., 2017. "Income creation and/or income shifting? The intensive vs the extensive shifting margins," Working Papers 2017-03, Grenoble Applied Economics Laboratory (GAEL).
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661930, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661934, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print hal-02118868, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661921, HAL.
- Hakan Selin & Laurent Simula, 2017.
"Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins,"
Post-Print
halshs-01666994, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661930, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Working Papers hal-01505648, HAL.
- Selin, H. & Simula, L., 2017. "Income creation and/or income shifting? The intensive vs the extensive shifting margins," Working Papers 2017-03, Grenoble Applied Economics Laboratory (GAEL).
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661934, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print hal-02118868, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661921, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661924, HAL.
- Hakan Selin & Laurent Simula, 2017.
"Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins,"
Post-Print
halshs-01666994, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661934, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Working Papers hal-01505648, HAL.
- Selin, H. & Simula, L., 2017. "Income creation and/or income shifting? The intensive vs the extensive shifting margins," Working Papers 2017-03, Grenoble Applied Economics Laboratory (GAEL).
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661930, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print hal-02118868, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661921, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661924, HAL.
- Hakan Selin & Laurent Simula, 2017.
"Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins,"
Post-Print
halshs-01661924, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01666994, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Working Papers hal-01505648, HAL.
- Selin, H. & Simula, L., 2017. "Income creation and/or income shifting? The intensive vs the extensive shifting margins," Working Papers 2017-03, Grenoble Applied Economics Laboratory (GAEL).
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661930, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661934, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print hal-02118868, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661921, HAL.
- Facundo Alvaredo & Thomas Breda & Barra Roantree & Emmanuel Saez, 2017.
"Contribution Ceilings and the Incidence of Payroll Taxes,"
De Economist, Springer, vol. 165(2), pages 129-140, June.
- Facundo Alvaredo & Thomas Breda & Barra Roantree & Emmanuel Saez, 2017. "Contribution Ceilings and the Incidence of Payroll Taxes," Post-Print halshs-01626677, HAL.
- Facundo Alvaredo & Thomas Breda & Barra Roantree & Emmanuel Saez, 2017. "Contribution Ceilings and the Incidence of Payroll Taxes," PSE-Ecole d'économie de Paris (Postprint) halshs-01626677, HAL.
- Hakan Selin & Laurent Simula, 2017.
"Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins,"
Post-Print
halshs-01666994, HAL.
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- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661930, HAL.
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"The end of cheap talk about poverty reduction: the cost of closing the poverty gap while maintaining work incentives,"
ImPRovE Working Papers
16/08, Herman Deleeck Centre for Social Policy, University of Antwerp.
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"‘Fair’ welfare comparisons with heterogeneous tastes: subjective versus revealed preferences,"
Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 55(1), pages 51-84, June.
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International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(3), pages 457-485, June.
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"Tax progressivity and top incomes evidence from tax reforms,"
The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 18(3), pages 261-289, September.
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"Frictions and taxpayer responses: evidence from bunching at personal tax thresholds,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(3), pages 612-653, June.
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Journal of the European Economic Association, European Economic Association, vol. 17(6), pages 1843-1880.
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"Tax progressivity and top incomes evidence from tax reforms,"
The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 18(3), pages 261-289, September.
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"Trends and gradients in top tax elasticities: cross-country evidence, 1900–2014,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(3), pages 457-485, June.
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"The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria,"
Journal of the European Economic Association, European Economic Association, vol. 17(6), pages 1843-1880.
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- Wolfgang Frimmel & Martin Halla & Joerg Paetzold, 2017. "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," CDL Aging, Health, Labor working papers 2017-01, The Christian Doppler (CD) Laboratory Aging, Health, and the Labor Market, Johannes Kepler University Linz, Austria.
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"The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria,"
Journal of the European Economic Association, European Economic Association, vol. 17(6), pages 1843-1880.
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"The response of deferred executive compensation to changes in tax rates,"
Journal of Public Economics, Elsevier, vol. 151(C), pages 28-40.
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"The elasticity of taxable income in the presence of deduction possibilities,"
Journal of Public Economics, Elsevier, vol. 151(C), pages 41-55.
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"Voluntary disclosure of evaded taxes — Increasing revenue, or increasing incentives to evade?,"
Journal of Public Economics, Elsevier, vol. 151(C), pages 110-125.
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- Langenmayr, Dominika, 2015. "Voluntary disclosure of evaded taxes - Increasing revenue, or increasing incentives to evade?," Munich Reprints in Economics 27308, University of Munich, Department of Economics.
- Dominika Langenmayr, 2015. "Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?," CESifo Working Paper Series 5349, CESifo.
- Langenmayr, Dominika Irma, 2015. "Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113101, Verein für Socialpolitik / German Economic Association.
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"The Benefits and Costs of Donor-Advised Funds,"
Tax Policy and the Economy, University of Chicago Press, vol. 32(1), pages 1-44.
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- James Andreoni, 2017. "The Benefits and Costs of Donor Advised Funds," NBER Working Papers 23872, National Bureau of Economic Research, Inc.
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"Public Finance in a Nutshell: A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 70(1), pages 155-170, March.
- Don Fullerton & Chi L. Ta, 2016. "Public Finance in a Nutshell: A Cobb-Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden," CESifo Working Paper Series 6265, CESifo.
- Don Fullerton & Chi L. Ta, 2017. "Public Finance in a Nutshell: A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden," NBER Working Papers 23064, National Bureau of Economic Research, Inc.
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"How Do the US and Canadian Social Safety Nets Compare for Women and Children?,"
Journal of Labor Economics, University of Chicago Press, vol. 37(S2), pages 253-288.
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"The Benefits and Costs of Donor-Advised Funds,"
Tax Policy and the Economy, University of Chicago Press, vol. 32(1), pages 1-44.
- James Andreoni, 2017. "The Benefits and Costs of Donor-Advised Funds," NBER Chapters, in: Tax Policy and the Economy, Volume 32, pages 1-44, National Bureau of Economic Research, Inc.
- James Andreoni, 2017. "The Benefits and Costs of Donor Advised Funds," NBER Working Papers 23872, National Bureau of Economic Research, Inc.
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"How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs,"
American Economic Journal: Economic Policy, American Economic Association, vol. 12(4), pages 38-57, November.
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"Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France,"
NBER Working Papers
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"Public Finance in a Nutshell: A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 70(1), pages 155-170, March.
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- Don Fullerton & Chi L. Ta, 2017. "Public Finance in a Nutshell: A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden," NBER Working Papers 23064, National Bureau of Economic Research, Inc.
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"Borrowing From the Future? 401(K) Plan Loans and Loan Defaults,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 70(1), pages 77-110, March.
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"Whose Child Is This? Shifting of Dependents among EITC Claimants within the Same Household,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 70(4), pages 737-758, December.
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- Nikolay Velichkov & Kristina Stefanova, 2017. "Tax Models in the EU: a Cluster Analysis," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 573-583, December.
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"Income Taxes, Sorting and the Costs of Housing: Evidence from Municipal Boundaries in Switzerland,"
Economic Journal, Royal Economic Society, vol. 0(601), pages 653-687, May.
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"The design of fiscal consolidation measures in the European Union: distributional effects and implications for macro-economic recovery,"
Oxford Economic Papers, Oxford University Press, vol. 69(3), pages 632-654.
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"When Winners Feel Like Losers: Evidence from an Energy Subsidy Reform,"
The World Bank Economic Review, World Bank, vol. 31(2), pages 329-350.
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- Tedds, Lindsay, 2017. "Implementing a Basic Income Guarantee through the Personal Income Tax System: Benefits, Barriers, and Bothers," MPRA Paper 104003, University Library of Munich, Germany.
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- Gitaru, Kelvin, 2017. "The Impact Of System Automation On Revenue Collection in Kenya Revenue Authority. (A Case Study of SIMBA)," MPRA Paper 80343, University Library of Munich, Germany.
- Vadlamannati, Krishna Chaitanya & Kelly, Grace, 2017. "Welfare Chauvinism? Refugee Flows and Electoral Support for Populist-right Parties in Industrial Democracies," MPRA Paper 81816, University Library of Munich, Germany.
- German Cubas & Pedro Silos, 2020.
"Social Insurance And Occupational Mobility,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 61(1), pages 219-240, February.
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- German Cubas & Pedro Silos, 2018. "Social Insurance and Occupational Mobility," DETU Working Papers 1802, Department of Economics, Temple University.
- Ayoki, Milton, 2017. "The reform of the tax system in Swaziland," MPRA Paper 84739, University Library of Munich, Germany.
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- Tedds, Lindsay M., 2017. "The Tax Treatment of Non-Renewable Resource Exploration Expenditures in Canada: A Historical Review and a Way Forward," MPRA Paper 96912, University Library of Munich, Germany, revised 17 Dec 2017.
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- Jaroslav Vostatek, 2017. "Czech Public and Occupational Pension Schemes and Reforms," ACTA VSFS, University of Finance and Administration, vol. 11(1), pages 61-92.
- Jan Tecl, 2017. "Labor Taxes and Decision about FDI in the EU," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(2), pages 41-54.
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- Laurence Ales & Antonio Andres Bellofatto & Jessie Jiaxu Wang, 2017.
"Taxing Atlas: Executive Compensation, Firm Size and Their Impact on Optimal Top Income Tax Rates,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 26, pages 62-90, October.
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"Male Labor Supply and Generational Fiscal Policy,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 28, pages 121-149, April.
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"Taxing Atlas: Executive Compensation, Firm Size and Their Impact on Optimal Top Income Tax Rates,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 26, pages 62-90, October.
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"Intergenerational Mobility and Preferences for Redistribution,"
American Economic Review, American Economic Association, vol. 108(2), pages 521-554, February.
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- Wolfgang Frimmel & Martin Halla & Joerg Paetzold, 2017. "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," Economics working papers 2017-01, Department of Economics, Johannes Kepler University Linz, Austria.
- Frimmel, Wolfgang & Halla, Martin & Paetzold, Jörg, 2017. "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168244, Verein für Socialpolitik / German Economic Association.
- Aleksander £aszek, 2017. "Economic policy, the international environment and the state of Poland’s public finances: Scenarios," mBank - CASE Seminar Proceedings 146, CASE-Center for Social and Economic Research.
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- wei-bin zhang, 2017. "Business Cycles with Progressive Income Taxation," International Journal of Business and Management, International Institute of Social and Economic Sciences, vol. 5(2), pages 78-95, November.
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"The Macroeconomic Effects of Income and Consumption Tax Changes,"
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"Productivity, Taxation and Evasion: An Analysis of the Determinants of the Informal Economy,"
Working Paper Series of the Department of Economics, University of Konstanz
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"Electric utility regulation under enhanced renewable energy integration and distributed generation,"
Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 19(3), pages 503-518, July.
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"Affective reactions influence investment decisions: evidence from a laboratory experiment with taxation,"
Journal of Business Economics, Springer, vol. 87(6), pages 779-808, August.
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"Reducing poverty and inequality through tax-benefit reform and the minimum wage: the UK as a case-study,"
The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 15(4), pages 303-323, December.
- Anthony B. Atkinson & Chrysa Leventi & Brian Nolan & Holly Sutherland & Iva Tasseva, 2017. "Reducing poverty and inequality through tax-benefit reform and the minimum wage: the UK as a case-study," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 15(4), pages 303-323, December.
- Nolan, Brian & Atkinson, Tony & Leventi, Chrysa & Sutherland, Holly & Tasseva, Iva, 2017. "Reducing Poverty and Inequality Through Tax-Benefit Reform and the Minimum Wage: The UK as a Case-Study," INET Oxford Working Papers 2017-04, Institute for New Economic Thinking at the Oxford Martin School, University of Oxford.
- Leventi, Chrysa & Valentinova Tasseva, Iva & Sutherland, Holly & Nolan, Brian & B. Atkinson, Anthony, 2017. "Reducing poverty and inequality through tax-benefit reform and the minimum wage: the UK as a case-study," EUROMOD Working Papers EM13/17, EUROMOD at the Institute for Social and Economic Research.
- Wulf Gaertner & Lars Schwettmann, 2017.
"Burden sharing in deficit countries: a questionnaire-experimental investigation,"
SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 8(2), pages 113-144, June.
- Gaertner, Wulf & Schwettmann, Lars, 2017. "Burden sharing in deficit countries: a questionnaire-experimental investigation," LSE Research Online Documents on Economics 83367, London School of Economics and Political Science, LSE Library.
- Alan Krause, 2017.
"On redistributive taxation under the threat of high-skill emigration,"
Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 48(4), pages 845-856, April.
- Alan Krause, 2015. "On Redistributive Taxation under the Threat of High-Skill Emigration," Discussion Papers 15/21, Department of Economics, University of York.
- Martin Altemeyer-Bartscher & Götz Zeddies, 2017. "Kalte Progression wird nach Einführung der Schuldenbremse ein zunehmendes Problem [Debt Brake Will Intensify Bracket Creep Problem]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 97(2), pages 111-114, February.
- Marcel Fratzscher & Bert Rürup & Jochen Pimpertz & Christoph Butterwegge & Stephan Leibfried & Kerstin Martens & Uwe Schimank, 2017. "Soziale Lage — Was sind die drängendsten Probleme? [The Social Situation — What Are the Most Urgent Problems?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 97(5), pages 315-332, May.
- Tobias Emonts-Holley & Alastair Greig & Patrizio Lecca & Katerina Lisenkova & Peter G McGregor & J Kim Swales, 2017. "The impact of enhanced regional fiscal autonomy: towards a scandinavian movel for Scotland," Working Papers 1707, University of Strathclyde Business School, Department of Economics.
- Hakan Yilmazkuday, 2017.
"Individual tax rates and regional tax revenues: a cross-state analysis,"
Regional Studies, Taylor & Francis Journals, vol. 51(5), pages 701-711, May.
- Hakan Yilmazkuday, 2015. "Individual Tax Rates and Regional Tax Revenues: A Cross-State Analysis," Working Papers 1507, Florida International University, Department of Economics.
- Peter J. Stauvermann & Ronald R. Kumar, 2017.
"Enhancing growth and welfare through debt-financed education,"
Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 30(1), pages 207-222, January.
- Stauvermann, Peter Josef & Kumar, Ronald, 2014. "Enhancing Growth and Welfare through debt-financed Education," MPRA Paper 59455, University Library of Munich, Germany.
- Dondena & CASE & IEB & PWC, 2017. "Literature review on taxation, entrepreneurship and collaborative economy," Taxation Papers 70, Directorate General Taxation and Customs Union, European Commission.
- European Commission, 2017. "Tax Policies in the European Union: 2017 Survey," Taxation Survey 2017, Directorate General Taxation and Customs Union, European Commission.
- European Commission, 2017. "Taxation trends in the European Union: 2017 edition," Taxation trends 2017, Directorate General Taxation and Customs Union, European Commission.
- Christian A. Vossler & Scott M. Gilpatric, 2017. "Endogenous Tax Audits and Taxpayer Assistance Services: Theory and Experiments," Working Papers 2017-01, University of Tennessee, Department of Economics.
- Leon Bettendorf & Arjan Lejour & Maarten ’t Riet, 2017.
"Tax Bunching by Owners of Small Corporations,"
De Economist, Springer, vol. 165(4), pages 411-438, December.
- Leon Bettendorf & Arjan Lejour & Maarten van 't Riet, 2016. "Tax bunching by owners of small corporations," CPB Discussion Paper 326, CPB Netherlands Bureau for Economic Policy Analysis.
- Bettendorf, Leon & Lejour, Arjan & van 't Riet, Maarten, 2017. "Tax bunching by owners of small corporations," Other publications TiSEM 58e79329-7324-4083-991b-d, Tilburg University, School of Economics and Management.
- Juergen Jung & Chung Tran, 2023.
"Health Risk, Insurance, and Optimal Progressive Income Taxation,"
Journal of the European Economic Association, European Economic Association, vol. 21(5), pages 2043-2097.
- Juergen Jung & Chung Tran, 2017. "Health Risk, Insurance and Optimal Progressive Income Taxation," Working Papers 2017-01, Towson University, Department of Economics, revised Nov 2022.
- Juergen Jung & Chung Tran, 2019. "Health Risk, Insurance and Optimal Progressive Income Taxation," 2019 Meeting Papers 620, Society for Economic Dynamics.
- Reto Foellmi & Isabel Z. Martínez, 2017.
"Volatile Top Income Shares in Switzerland? Reassessing the Evolution between 1981 and 2010,"
The Review of Economics and Statistics, MIT Press, vol. 99(5), pages 793-809, December.
- Foellmi, Reto & Martinez, Isabel Z., 2016. "Volatile Top Income Shares in Switzerland? Reassessing the Evolution Between 1981 and 2010," Economics Working Paper Series 1612, University of St. Gallen, School of Economics and Political Science.
- Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2021.
"When the state does not play dice: aggressive audit strategies foster tax compliance,"
Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 57(3), pages 591-615, October.
- Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2017. "When the State Doesn't Play Dice: Aggressive Audit Strategies Foster Tax Compliance," CEEL Working Papers 1702, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
- Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2021. "When the state does not play dice: aggressive audit strategies foster tax compliance," Post-Print halshs-03240743, HAL.
- Luigi Bonatti, 2017. "Land, Housing, Growth and Inequality," DEM Working Papers 2017/01, Department of Economics and Management.
- Peter H. Lindert, 2017. "The Rise and Future of Progressive Redistribution," Commitment to Equity (CEQ) Working Paper Series 73, Tulane University, Department of Economics.
- Alm, James & Enami, Ali, 2017.
"Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform,"
Regional Science and Urban Economics, Elsevier, vol. 66(C), pages 119-131.
- James Alm & Ali Enami, 2017. "Do Government Subsidies to Low-income Individuals Affect Interstate Migration? Evidence from the Massachusetts Health Care Reform," Working Papers 1703, Tulane University, Department of Economics.
- James Alm & Daniel Teles, 2018.
"State and federal tax policy toward nonprofit organizations,"
Chapters, in: Bruce A. Seaman & Dennis R. Young (ed.), Handbook of Research on Nonprofit Economics and Management, chapter 19, pages 370-385,
Edward Elgar Publishing.
- James Alm & Daniel Teles, 2017. "State and Federal Tax Policy toward Nonprofit Organizations," Working Papers 1704, Tulane University, Department of Economics.
- Simone Pellegrino & Guido Perboli & Giovanni Squillero, 2019.
"Balancing the equity-efficiency trade-off in personal income taxation: an evolutionary approach,"
Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 36(1), pages 37-64, April.
- Simone Pellegrino & Guido Perboli & Giovanni Squillero, 2017. "Balancing the Equity-efficiency Trade-off in Personal Income Taxation: An Evolutionary Approach," Working papers 044, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino.
- Francesca Greselin & Simone Pellegrino & Achille Vernizzi, 2017. "Lorenz versus Zenga Inequality Curves: a New Approach to Measuring Tax Redistribution and Progressivity," Working papers 046, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino.
- Daniela Mantovani & Simone Pellegrino & Achille Vernizzi, 2020.
"A note on the maximum value of the Kakwani index,"
Empirical Economics, Springer, vol. 58(2), pages 869-874, February.
- Simone Pellegrino & Achille Vernizzi, 2017. "A Note on the Maximum Value of the Kakwani Index," Working papers 047, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino.
- Chen, Yunmin & Guo, Jang-Ting & Krause, Alan, 2020.
"The credibility of commitment and optimal nonlinear savings taxation,"
Journal of Macroeconomics, Elsevier, vol. 65(C).
- Jang-Ting Guo & Alan Krause, 2017. "The Credibility of Commitment and Optimal Nonlinear Savings Taxation," Discussion Papers 17/09, Department of Economics, University of York.
- Jang-Ting Guo & Alan Krause, 2017. "The Credibility of Commitment and Optimal Nonlinear Savings Taxation," Working Papers 201708, University of California at Riverside, Department of Economics.
- Luis Felipe Brito-Gaona & Emma M. Iglesias, 2017. "Inversión privada, gasto público y presión tributaria en América Latina," Estudios de Economia, University of Chile, Department of Economics, vol. 44(2 Year 20), pages 131-156, December.
- Marisa Bucheli & Cecilia Olivieri, 2017. "Gendered Effects of the Personal Income Tax: Evidence from a Schedular System with Individual Filing in a Developing Country," Documentos de Trabajo (working papers) 0217, Department of Economics - dECON.
- Amien Makmuri, 2017. "Infrastructure and inequality: An empirical evidence from Indonesia," Economic Journal of Emerging Markets, Universitas Islam Indonesia, vol. 9(1), pages 29-39, April.
- G. Dean Crader & Joseph H. Haslag, 2019.
"Computing state average marginal income tax rates: An application to Missouri,"
Growth and Change, Wiley Blackwell, vol. 50(1), pages 424-445, March.
- G. Dean Crader & Joseph H. Haslag, 2017. "Computing State Average Marginal Income Tax Rate: An Application to Missouri," Working Papers 1711, Department of Economics, University of Missouri.
- Andrés Mideros & Franziska Gassmann, 2021.
"Fostering social mobility. The case of the Bono de Desarrollo Humano in Ecuador,"
Journal of Development Effectiveness, Taylor & Francis Journals, vol. 13(4), pages 385-404, October.
- Mideros Mora, Andres & Gassmann, Franziska, 2017. "Fostering social mobility: The case of the 'Bono de Desarrollo Humano' in Ecuador," MERIT Working Papers 2017-002, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
- H Xavier Jara & Marcelo Varela, 2019.
"Tax-benefit Microsimulation and Income Redistribution in Ecuador,"
International Journal of Microsimulation, International Microsimulation Association, vol. 12(1), pages 52-82.
- Xavier Jara & Marcelo Varela, 2017. "Tax-benefit microsimulation and income redistribution in Ecuador," WIDER Working Paper Series wp-2017-177, World Institute for Development Economic Research (UNU-WIDER).
- Sergi Jiménez-Martín & Arnau Juanmarti Mestres & Judit Vall Castello, 2017.
"Hiring subsidies for people with disabilities: Do they work?,"
Policy Papers
2017-11, FEDEA.
- Sergi Jiménez-Martín & Arnau Juanmarti Mestres & Judit Vall Castelló, 2017. "Hiring subsidies for people with disabilities: Do they work?," Economics Working Papers 1563, Department of Economics and Business, Universitat Pompeu Fabra.
- Sergi Jiménez-Martín & Arnau Juanmarti Mestres & Judit Vall-Castello, 2017. "Hiring subsidies for people with disabilities: Do they work?," Working Papers 967, Barcelona School of Economics.
- Bütler, Monika & Ramsden, Alma, 2017. "How taxes impact the choice between an annuity and the lump sum at retirement," Economics Working Paper Series 1701, University of St. Gallen, School of Economics and Political Science.
- Palić Irena & Žmuk Berislav & Grofelnik Barbara, 2017. "The long-run impact of personal income taxation on economic development: Evidence from Croatia," Croatian Review of Economic, Business and Social Statistics, Sciendo, vol. 3(1), pages 35-44, June.
- Palić Irena & Dumičić Ksenija & Grofelnik Barbara, 2017. "Analysis of Personal Income Taxation Determinants in Croatia in Long Run: Evidence from Cointegration Analysis," Naše gospodarstvo/Our economy, Sciendo, vol. 63(3), pages 12-18, September.
- Kotakorpi Kaisa & Matikka Tuomas, 2017. "Revenue-maximizing top earned income tax rate in the presence of income-shifting," Nordic Tax Journal, Sciendo, vol. 2017(1), pages 100-107, January.
- Kay Blaufus & Frank Hechtner & Axel Möhlmann, 2017.
"The Effect of Tax Preparation Expenses for Employees: Evidence from Germany,"
Contemporary Accounting Research, John Wiley & Sons, vol. 34(1), pages 525-554, March.
- Blaufus, Kay & Hechtner, Frank & Möhlmann, Axel, 2014. "The effect of tax preparation expenses for employees: Evidence from Germany," arqus Discussion Papers in Quantitative Tax Research 157, arqus - Arbeitskreis Quantitative Steuerlehre.
- Christoph Basten & Maximilian Ehrlich & Andrea Lassmann, 2017.
"Income Taxes, Sorting and the Costs of Housing: Evidence from Municipal Boundaries in Switzerland,"
Economic Journal, Royal Economic Society, vol. 0(601), pages 653-687, May.
- Christoph Basten & Maximilian von Ehrlich & Andrea Lassmann, 2014. "Income Taxes, Sorting, and the Costs of Housing: Evidence from Municipal Boundaries in Switzerland," CESifo Working Paper Series 4896, CESifo.
- Christoph Basten, Andrea Lassmann, Maximilian von Ehrlich, 2015. "Income Taxes, Sorting, and the Costs of Housing: Evidence from Municipal Boundaries in Switzerland," Diskussionsschriften credresearchpaper05, Universitaet Bern, Departement Volkswirtschaft - CRED.
- Candon Johnson & Joshua Hall, 2018.
"Do National Basketball Association players need higher salaries to play in high tax states? Evidence from free agents,"
Applied Economics Letters, Taylor & Francis Journals, vol. 25(5), pages 359-361, March.
- Candon Johnson & Joshua Hall, 2017. "Do National Basketball Association Players Need Higher Salaries to Play in High Tax States? Evidence from Free Agents," Working Papers 17-11, Department of Economics, West Virginia University.
- Chen, Yunmin & Guo, Jang-Ting & Krause, Alan, 2020.
"The credibility of commitment and optimal nonlinear savings taxation,"
Journal of Macroeconomics, Elsevier, vol. 65(C).
- Jang-Ting Guo & Alan Krause, 2017. "The Credibility of Commitment and Optimal Nonlinear Savings Taxation," Working Papers 201708, University of California at Riverside, Department of Economics.
- Jang-Ting Guo & Alan Krause, 2017. "The Credibility of Commitment and Optimal Nonlinear Savings Taxation," Discussion Papers 17/09, Department of Economics, University of York.
- Maier, Christoph & Schanz, Deborah, 2017. "Towards neutral distribution taxes and vanishing tax effects in the European Union," arqus Discussion Papers in Quantitative Tax Research 215, arqus - Arbeitskreis Quantitative Steuerlehre.
- Chirvi, Malte, 2017. "Arbeiten Frauen aufgrund des Ehegattensplittings weniger? Ein quasi-experimenteller Ansatz für Deutschland," arqus Discussion Papers in Quantitative Tax Research 217, arqus - Arbeitskreis Quantitative Steuerlehre.
- Petutschnig, Matthias & Rünger, Silke, 2017. "The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis," arqus Discussion Papers in Quantitative Tax Research 221, arqus - Arbeitskreis Quantitative Steuerlehre.
- Stefan Bach & Martin Beznoska & Viktor Steiner, 2016.
"An Integrated Micro Data Base for Tax Analysis in Germany,"
Data Documentation
86, DIW Berlin, German Institute for Economic Research.
- Bach, Stefan & Beznoska, Martin & Steiner, Viktor, 2017. "An integrated micro data base for tax analysis in Germany," Discussion Papers 2017/10, Free University Berlin, School of Business & Economics.
- Stefan Bach & Martin Beznoska & Viktor Steiner, 2017. "An Integrated Micro Data Base for Tax Analysis in Germany," SOEPpapers on Multidisciplinary Panel Data Research 902, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2017.
"How do entrepreneurial portfolios respond to income taxation?,"
Hohenheim Discussion Papers in Business, Economics and Social Sciences
12-2017, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
- Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2017. "How do entrepreneurial portfolios respond to income taxation?," Discussion Papers 2017/19, Free University Berlin, School of Business & Economics.
- Steiner, Viktor & Fossen, Frank & Rees, Ray & Rostam-Afschar, Davud, 2017. "How Do Entrepreneurial Portfolios Respond to Income Taxation?," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168302, Verein für Socialpolitik / German Economic Association.
- Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017. "How Do Entrepreneurial Portfolios Respond to Income Taxation?," SOEPpapers on Multidisciplinary Panel Data Research 922, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017. "How Do Entrepreneurial Portfolios Respond to Income Taxation?," Discussion Papers of DIW Berlin 1673, DIW Berlin, German Institute for Economic Research.
- Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017.
"How Do Entrepreneurial Portfolios Respond to Income Taxation?,"
Discussion Papers of DIW Berlin
1673, DIW Berlin, German Institute for Economic Research.
- Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2017. "How do entrepreneurial portfolios respond to income taxation?," Hohenheim Discussion Papers in Business, Economics and Social Sciences 12-2017, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
- Steiner, Viktor & Fossen, Frank & Rees, Ray & Rostam-Afschar, Davud, 2017. "How Do Entrepreneurial Portfolios Respond to Income Taxation?," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168302, Verein für Socialpolitik / German Economic Association.
- Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017. "How Do Entrepreneurial Portfolios Respond to Income Taxation?," SOEPpapers on Multidisciplinary Panel Data Research 922, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2017. "How do entrepreneurial portfolios respond to income taxation?," Discussion Papers 2017/19, Free University Berlin, School of Business & Economics.
- Altemeyer-Bartscher, Martin & Zeddies, Götz, 2017. "Bracket creeps: Bane or boon for the stability of numerical budget rules?," IWH Discussion Papers 29/2016, Halle Institute for Economic Research (IWH), revised 2017.
- Eichfelder, Sebastian & Lau, Mona & Noth, Felix, 2017. "Financial transaction taxes: Announcement effects, short-run effects, and long-run effects," IWH Discussion Papers 4/2017, Halle Institute for Economic Research (IWH).
- Beznoska, Martin, 2017. "Die Steuerkonzepte von SPD und Union im Vergleich: Modellrechnungen für Singles, Paare und Familien," IW policy papers 14/2017, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
- Beznoska, Martin & Hentze, Tobias, 2017. "Die Verteilung der Steuerlast in Deutschland [The distribution of the tax burden in Germany]," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, vol. 44(1), pages 99-116.
- Kohl, Miriam, 2017. "Trade, inequality, and the size of the welfare state," CEPIE Working Papers 01/17, Technische Universität Dresden, Center of Public and International Economics (CEPIE).
- Kohl, Miriam, 2017. "Redistribution, selection, and trade," CEPIE Working Papers 13/17, Technische Universität Dresden, Center of Public and International Economics (CEPIE).
- Mathias Dolls & Philipp Doerrenberg & Andreas Peichl & Holger Stichnoth, 2016.
"Do Savings Increase in Response to Salient Information about Retirement and Expected Pensions?,"
NBER Working Papers
22684, National Bureau of Economic Research, Inc.
- Stichnoth, Holger & Dolls, Mathias & Dörrenberg, Philipp & Peichl, Andreas, 2017. "Do savings increase in response to salient information about retirement and expected pensions?," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168099, Verein für Socialpolitik / German Economic Association.
- Dolls, Mathias & Doerrenberg, Philipp & Peichl, Andreas & Stichnoth, Holger, 2016. "Do savings increase in response to salient information about retirement and expected pensions?," ZEW Discussion Papers 16-059, ZEW - Leibniz Centre for European Economic Research.
- Radulescu, Doina & Feger, Fabian, 2017. "One vs. Two Instruments for Redistribution: The Case of Public Utility Pricing," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168138, Verein für Socialpolitik / German Economic Association.
- Bohne, Albrecht & Nimczik, Jan Sebastian, 2017. "Learning Dynamics in Tax Bunching at the Kink: Evidence from Ecuador," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168145, Verein für Socialpolitik / German Economic Association.
- Büttner, Thiess & Madzharova, Boryana, 2017. "The Effects of Pre-announced Consumption Tax Reforms on the Sales and Prices of Consumer Durables," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168201, Verein für Socialpolitik / German Economic Association.
- Wolfgang Frimmel & Martin Halla & Jörg Paetzold, 2019.
"The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria,"
Journal of the European Economic Association, European Economic Association, vol. 17(6), pages 1843-1880.
- Wolfgang Frimmel & Martin Halla & Joerg Paetzold, 2017. "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," Economics working papers 2017-01, Department of Economics, Johannes Kepler University Linz, Austria.
- Frimmel, Wolfgang & Halla, Martin & Paetzold, Jörg, 2017. "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168244, Verein für Socialpolitik / German Economic Association.
- Frimmel, Wolfgang & Halla, Martin & Paetzold, Joerg, 2017. "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," Working Papers in Economics 2018-1, University of Salzburg, revised 29 Jun 2018.
- Wolfgang Frimmel & Martin Halla & Joerg Paetzold, 2017. "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," CDL Aging, Health, Labor working papers 2017-01, The Christian Doppler (CD) Laboratory Aging, Health, and the Labor Market, Johannes Kepler University Linz, Austria.
- Wolfgang Frimmel & Martin Halla & Jörg Paetzold, 2017. "The intergenerational causal effect of tax evasion: Evidence from the commuter tax allowance in Austria," Working Papers 2017-01, Faculty of Economics and Statistics, Universität Innsbruck.
- Frimmel, Wolfgang & Halla, Martin & Paetzold, Jörg, 2017. "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," IZA Discussion Papers 10529, Institute of Labor Economics (IZA).
- Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2017.
"How do entrepreneurial portfolios respond to income taxation?,"
Hohenheim Discussion Papers in Business, Economics and Social Sciences
12-2017, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
- Steiner, Viktor & Fossen, Frank & Rees, Ray & Rostam-Afschar, Davud, 2017. "How Do Entrepreneurial Portfolios Respond to Income Taxation?," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168302, Verein für Socialpolitik / German Economic Association.
- Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017. "How Do Entrepreneurial Portfolios Respond to Income Taxation?," SOEPpapers on Multidisciplinary Panel Data Research 922, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2017. "How do entrepreneurial portfolios respond to income taxation?," Discussion Papers 2017/19, Free University Berlin, School of Business & Economics.
- Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017. "How Do Entrepreneurial Portfolios Respond to Income Taxation?," Discussion Papers of DIW Berlin 1673, DIW Berlin, German Institute for Economic Research.
- Kunka Petkova & Alfons J. Weichenrieder & Alfons Weichenrieder, 2017.
"Price and Quantity Effects of the German Real Estate Transfer Tax,"
CESifo Working Paper Series
6538, CESifo.
- Petkova, Kunka & Weichenrieder, Alfons, 2017. "Price and Quantity Effects of the German Real Estate Transfer Tax," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168305, Verein für Socialpolitik / German Economic Association.
- Bergner, Sören Martin & Bräutigam, Rainer & Evers, Maria Theresia & Spengel, Christoph, 2017. "The use of SME tax incentives in the European Union," ZEW Discussion Papers 17-006, ZEW - Leibniz Centre for European Economic Research.
- Carina Neisser, 2021.
"The Elasticity of Taxable Income: A Meta-Regression Analysis [The top 1% in international and historical perspective],"
The Economic Journal, Royal Economic Society, vol. 131(640), pages 3365-3391.
- Carina Neisser, 2017. "The elasticity of taxable income: A meta-regression analysis," Working Papers 2017/10, Institut d'Economia de Barcelona (IEB).
- Neisser, Carina, 2017. "The elasticity of taxable income: A meta-regression analysis," ZEW Discussion Papers 17-032, ZEW - Leibniz Centre for European Economic Research.
- Neisser, Carina, 2018. "The Elasticity of Taxable Income: A Meta-Regression Analysis," IZA Discussion Papers 11958, Institute of Labor Economics (IZA).
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis," ECONtribute Discussion Papers Series 067, University of Bonn and University of Cologne, Germany.
- Florian Buhlmann & Benjamin Elsner & Andreas Peichl, 2018.
"Tax refunds and income manipulation: evidence from the EITC,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(6), pages 1490-1518, December.
- Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2017. "Tax Refunds and Income Manipulation Evidence from the EITC," IZA Discussion Papers 11033, Institute of Labor Economics (IZA).
- Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2017. "Tax refunds and income manipulation evidence from the EITC," ZEW Discussion Papers 17-060, ZEW - Leibniz Centre for European Economic Research.
- Florian Buhlmann & Benjamin Elsner & Andreas Peichl, 2018. "Tax Refunds and Income Manipulation Evidence from the EITC," Working Papers 201811, Geary Institute, University College Dublin.
- Buhlmann, Florian & Elsner, Benjamin & Peichl, Andreas, 2018. "Tax refunds and income manipulation: evidence from the EITC," Munich Reprints in Economics 62847, University of Munich, Department of Economics.
- Florian Buhlmann & Benjamin Elsner & Andreas Peichl, 2018. "Tax Refunds and Income Manipulation - Evidence from the EITC," Working Papers 201809, School of Economics, University College Dublin.
2016
- Marjit, Sugata & Mandal, Biswajit & Chatterjee, Tonmoy, 2016. "Infrastructure Development vs Direct Cash Transfer: A General Equilibrium Comparison," MPRA Paper 73126, University Library of Munich, Germany.
- Miyazaki, Takeshi & Ishida, Ryo, 2022.
"Estimating the elasticity of taxable income: Evidence from top Japanese taxpayers,"
Japan and the World Economy, Elsevier, vol. 61(C).
- Miyazaki, Takeshi & Ishida, Ryo, 2016. "Estimating the Elasticity of Taxable Income: Evidence from Top Japanese Taxpayers," MPRA Paper 74623, University Library of Munich, Germany.
- Hegadekatti, Kartik & S G, Yatish, 2016. "Examining Taxation of Fiat Money and Bitcoins Vis-A-Vis Regulated Cryptocurrencies," MPRA Paper 82073, University Library of Munich, Germany, revised 12 Oct 2016.
- Diana Bílková, 2016. "The Best and Worst-Paid Sectors in the Czech Republic [Nejlépe a nejhůře placená odvětví v České republice]," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2016(1), pages 33-53.
- Květa Kubátová, 2016. "Interval and global progressivity of the income tax from wages in the Czech and Slovak Republics [Intervalová a globální progresivita daně z příjmů z mezd v České republice a na Slovensku]," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2016(1), pages 54-67.
- Petr Janský & Lenka Röhryová, 2016. "The Distributional Impacts of Meal Vouchers in the Czech Republic," Prague Economic Papers, Prague University of Economics and Business, vol. 2016(6), pages 706-722.
- Nikola Šimková, 2016. "Efektívna priemerná daňová sadzba z kapitálu aplikovaná na slovenské podmienky [Effective Average Tax Rate of Capital Applied to the Slovak Conditions]," Politická ekonomie, Prague University of Economics and Business, vol. 2016(1), pages 51-64.
- Diana Bílková, 2016. "Vliv délky praxe na výši mezd zaměstnanců v České republice od počátku hospodářské recese v roce 2009 [Influence of Length of Practice on Wages of Employees in the Czech Republic in the Period from," Politická ekonomie, Prague University of Economics and Business, vol. 2016(6), pages 674-694.
- Kangasniemi Mari & Pirttilä Jukka, 2016.
"Evaluation of development co-operation to strengthen trade unions in Zambia – a methodological approach and results from a baseline study,"
Working Papers
1607, Tampere University, Faculty of Management and Business, Economics.
- Mari Kangasniemi & Jukka Pirttilä, 2016. "Evaluation of development co-operation to strengthen trade unions in Zambia – a methodological approach and results from a baseline study," Working Papers 307, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
- Peter M Scott & James T Walker, 2016. "The Impact of Stop-Go Demand Management Policy on Britain's Consumer Durables Industries, 1952-1965," International Business History Discussion Papers ibh-dp2016-02, Henley Business School, University of Reading.
- Domenico Ferraro & Giuseppe Fiori, 2020.
"The Aging of the Baby Boomers: Demographics and Propagation of Tax Shocks,"
American Economic Journal: Macroeconomics, American Economic Association, vol. 12(2), pages 167-193, April.
- Giuseppe Fiori & Domenico Ferraro, 2016. "Aging of the Baby Boomers: Demographics and Propagation of Tax Shocks," 2016 Meeting Papers 359, Society for Economic Dynamics.
- Christian vom Lehn & Eric Fisher & Aspen Gorry, 2018.
"Male Labor Supply and Generational Fiscal Policy,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 28, pages 121-149, April.
- Christian vom Lehn & Aspen Gorry & Eric Fisher, 2016. "Male Labor Supply and Generational Fiscal Policy," 2016 Meeting Papers 536, Society for Economic Dynamics.
- Määttänen, Niku & Ropponen, Olli, 2016. "Dividend Taxation of Non-listed Companies, Resource Allocation and Productivity," ETLA Reports 56, The Research Institute of the Finnish Economy.
- Karhunen, Hannu & Määttänen, Niku & Uusitalo, Roope, 2016. "Reforming Student Financial Aid – Estimates from a Structural Model," ETLA Reports 59, The Research Institute of the Finnish Economy.
- Paetzold, Jörg & Winner, Hannes, 2016.
"Taking the high road? Compliance with commuter tax allowances and the role of evasion spillovers,"
Journal of Public Economics, Elsevier, vol. 143(C), pages 1-14.
- Jörg Paetzold & Hannes Winner, 2014. "Taking the High Road? Compliance with Commuter Tax Allowances and the Role of Evasion Spillovers," NRN working papers 2014-11, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Paetzold, Jörg & Winner, Hannes, 2016. "Taking the High Road? Compliance with Commuter Tax Allowances and the Role of Evasion Spillovers," Working Papers in Economics 2016-4, University of Salzburg.
- Jörg Paetzold & Hannes Winner, 2014. "Taking the High Road? Compliance with commuter tax allowances and the role of evasion spillovers," Working Papers 1419, Oxford University Centre for Business Taxation.
- Jörg Pätzold & Hannes Winner, 2016. "Taking the High Road? Compliance with Commuter Tax Allowances and the Role of Evasion Spillovers," WIFO Working Papers 526, WIFO.
- Isakov, Kanat S. (Исаков, Канат) & Pekarski, Sergey E. (Пекарский, Сергей), 2016. "An Estimation of Impact of Financial Repression on Budget Revenues [Оценка Воздействия Финансовой Репрессии На Доходы Бюджета]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 5, pages 28-49, October.
- Harry Grubert & Rosanne Altshuler, 2016.
"Shifting the Burden of Taxation From the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 69(3), pages 643-676, September.
- Harry Grubert & Rosanne Altshuler, 2016. "Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent," Departmental Working Papers 201606, Rutgers University, Department of Economics.
- Grzegorz Poniatowski & Mikhail Bonch-Osmolovskiy & Misha Belkindas, 2016. "Study to Quantify and Analyse the VAT Gap in the EU Member States: 2016 Final Report," CASE Network Studies and Analyses 0483, CASE-Center for Social and Economic Research.
- James Alm & Jeremy Clark & Kara Leibel, 2016. "Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States," Southern Economic Journal, Southern Economic Association, vol. 82(3), pages 725-747, January.
- Tamar Kbiladze & David Kbiladze, 2016. "Tax burden inequality of population in Georgia and conceptual ? methodological problems of evaluation," Proceedings of International Academic Conferences 4006472, International Institute of Social and Economic Sciences.
- Leszek Morawski, 2016. "Regulacyjna skala ekwiwalentności dla gospodarstw domowych w Polsce w latach 2006–2014," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 5, pages 71-89.
- Zeynep ARIKAN & Ahmet İNNECİ, 2016. "Vergilendirilebilir Gelir ve Gelir Vergisinde Üniter Yapıyı Bozan Uygulamalar," Sosyoekonomi Journal, Sosyoekonomi Society, issue 24(30).
- Gilles Le Garrec & Vincent Touzé, 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 ?,"
Documents de Travail de l'OFCE
2016-28, Observatoire Francais des Conjonctures Economiques (OFCE).
- Gilles Le Garrec & Vincent Touze, 2016. "Prélèvement à la source de l'impôt sur le revenu et année de transition : quel impact pour les finances publiques et l'équité fiscale," Sciences Po publications 2016-28, Sciences Po.
- Gilles Le Garrec & Vincent Touzé, 2016. "Prélèvement à la source de l'impôt sur le revenu et année de transition : quel impact pour les finances publiques et l'équité fiscale," Working Papers hal-03469912, HAL.
- Richard Ochmann, 2016. "Distributional and welfare effects of Germany’s year 2000 tax reform: the context of savings and portfolio choice," Empirical Economics, Springer, vol. 51(1), pages 93-123, August.
- Patricia Apps & Jan Kabátek & Ray Rees & Arthur Soest, 2016.
"Labor supply heterogeneity and demand for child care of mothers with young children,"
Empirical Economics, Springer, vol. 51(4), pages 1641-1677, December.
- Apps, Patricia & Kabátek, Jan & Rees, Ray & van Soest, Arthur, 2012. "Labor Supply Heterogeneity and Demand for Child Care of Mothers with Young Children," IZA Discussion Papers 7007, Institute of Labor Economics (IZA).
- Apps, Patricia & Kabátek, Jan & Rees, Ray & Soest, Arthur van, 2016. "Labor supply heterogeneity and demand for child care of mothers with young children," Munich Reprints in Economics 43506, University of Munich, Department of Economics.
- Patricia Apps & Jan Kabátek & Ray Rees & Arthur van Soest, 2012. "Labor Supply Heterogeneity and Demand for Child Care of Mothers with Young Children," CEPR Discussion Papers 677, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- Torben M. Andersen, 2016. "Automatic stabilizers—the intersection of labour market and fiscal policies," IZA Journal of European Labor Studies, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 5(1), pages 1-18, December.
- Daniela Andrén & Thomas Andrén, 2016.
"Women’s and men’s responses to in-work benefits: the influence of children,"
IZA Journal of Labor Policy, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 5(1), pages 1-24, December.
- Daniela Andrén & Thomas Andrén, 2016. "Women’s and men’s responses to in-work benefits: the influence of children," IZA Journal of Labor Policy, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 5(1), pages 1-24, December.
- Daniela Andrén & Thomas Andrén, 2016.
"Women’s and men’s responses to in-work benefits: the influence of children,"
IZA Journal of Labor Policy, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 5(1), pages 1-24, December.
- Daniela Andrén & Thomas Andrén, 2016. "Women’s and men’s responses to in-work benefits: the influence of children," IZA Journal of Labor Policy, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 5(1), pages 1-24, December.
- Markus Diller & Maximilian Kittl, 2016. "A little less waiting, a little more action? Inheritance tax planning under lifespan uncertainty," Journal of Business Economics, Springer, vol. 86(9), pages 963-995, December.
- Richard J. Cebula & Maggie Foley & Joshua C. Hall, 2016. "Freedom and gross in-migration: an empirical study of the post-great recession experience," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 40(2), pages 402-420, April.
- Jean-François Carpantier & Christelle Sapata, 2016.
"Empirical welfare analysis: when preferences matter,"
Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 46(3), pages 521-542, March.
- Jean-François Carpantier & Christelle Sapata, 2013. "Empirical Welfare Analysis: When Preferences Matter," Working Papers hal-01821140, HAL.
- Jean-François Carpantier & Christelle Sapata, 2013. "Empirical Welfare Analysis: When Preferences Matter," DEM Discussion Paper Series 13-11, Department of Economics at the University of Luxembourg.
- Jean-François Carpantier & Christelle Sapata, 2013. "Empirical Welfare Analysis: When Preferences Matter," Working Papers hal-01821143, HAL.
- Jean-François Carpantier & Christelle Sapata, 2016. "Empirical welfare analysis: when preferences matter," Post-Print hal-01821127, HAL.
- Jean-François Carpantier & Christelle Sapata, 2013. "Empirical Welfare Analysis: When Preferences Matter," Working Papers wpdea1304, Department of Applied Economics at Universitat Autonoma of Barcelona.
- Wolfgang Scherf & Carolin Dresselhaus, 2016. "Plädoyer für einen Ersatz der Grunderwerbsteuer [The Case for Replacing the Real-Estate Transfer Tax]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 96(10), pages 740-747, October.
- Sebastian Eichfelder & Mona Lau, 2016. "Hat die Einführung der Abgeltungsteuer Aktienkurse beeinflusst? [Did the Implementation of the Flat Withholding Tax Have a Bearing on the Prices of Shares?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 96(2), pages 101-105, February.
- Sebastian Eichfelder & Mona Lau, 2016. "Hat die Einführung der Abgeltungsteuer Aktienkurse beeinflusst?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 96(2), pages 101-105, February.
- Martin Beznoska & Clemens Fuest & Thilo Schaefer, 2016. "Wirkungen einer Beseitigung des „Mittelstandsbauchs“ im Einkommensteuertarif [Effects of Levelling the “Middle Class Bulge” in the German Income Tax Tariff]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 96(9), pages 655-659, September.
- Kristoffer Berg & Thor O. Thoresen, 2020.
"Problematic response margins in the estimation of the elasticity of taxable income,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 721-752, June.
- Kristoffer Berg & Thor O. Thoresen, 2016. "Problematic response margins in the estimation of the elasticity of taxable income," Discussion Papers 851, Statistics Norway, Research Department.
- Zhiyang Jia & Trine E. Vattø, 2016. "The path of labor supply adjustment. Sources of lagged responses to tax-benefit reforms," Discussion Papers 854, Statistics Norway, Research Department.
- Justina Prakapavičiūtė & Renata Korsakienė & Renata Korsakienė, 2016. "The investigation of human capital and investments into human capital: Lithuania in the context of the EU," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 3(4), pages 350-367, June.
- Tomas Havranek & Zuzana Irsova & Jiri Schwarz, 2016.
"Dynamic elasticities of tax revenue: evidence from the Czech Republic,"
Applied Economics, Taylor & Francis Journals, vol. 48(60), pages 5866-5881, December.
- Tomas Havranek & Zuzana Irsova & Jiri Schwarz, 2015. "Dynamic Elasticities of Tax Revenue: Evidence from the Czech Republic," Working Papers IES 2015/23, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Oct 2015.
- Tomas Havranek & Zuzana Irsova & Jiri Schwarz, 2015. "Dynamic Elasticities of Tax Revenue: Evidence from the Czech Republic," Working Papers 2015/08, Czech National Bank.
- Kotakorpi Kaisa & Laamanen Jani-Petri, 2016. "Prefilled Income Tax Returns and Tax Compliance: Evidence from a Natural Experiment," Working Papers 1604, Tampere University, Faculty of Management and Business, Economics.
- Mari Kangasniemi & Jukka Pirttilä, 2016.
"Evaluation of development co-operation to strengthen trade unions in Zambia – a methodological approach and results from a baseline study,"
Working Papers
307, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
- Kangasniemi Mari & Pirttilä Jukka, 2016. "Evaluation of development co-operation to strengthen trade unions in Zambia – a methodological approach and results from a baseline study," Working Papers 1607, Tampere University, Faculty of Management and Business, Economics.
- Deloitte, 2016. "Economic Analysis of VAT Aspects of e-Commerce," Taxation Studies 0067, Directorate General Taxation and Customs Union, European Commission.
- Deloitte, 2016. "Analysis of costs, benefits, opportunities and risks in respect of the options for the modernisation of the VAT aspects of cross-border e-Commerce," Taxation Studies 0068, Directorate General Taxation and Customs Union, European Commission.
- Deloitte, 2016. "Assessment of the implementation of the 2015 place of supply rules and the Mini-One Stop Shop," Taxation Studies 0069, Directorate General Taxation and Customs Union, European Commission.
- European Commission, 2016. "Tax Policies in the European Union: 2016 Survey," Taxation Survey 2016, Directorate General Taxation and Customs Union, European Commission.
- European Commission, 2016. "Taxation trends in the European Union: 2016 edition," Taxation trends 2016, Directorate General Taxation and Customs Union, European Commission.
- Thomas Buser & Louis Putterman & Joël van der Weele, 2016. "Gender and Redistribution: Experimental Evidence," Tinbergen Institute Discussion Papers 16-063/I, Tinbergen Institute.
- David Cashin & Takashi Unayama, 2016. "Measuring Intertemporal Substitution in Consumption: Evidence from a VAT Increase in Japan," The Review of Economics and Statistics, MIT Press, vol. 98(2), pages 285-297, May.
- Daniel Teles, 2016. "Do Tax Credits Increase Charitable Giving? Evidence from Arizona and Iowa," Working Papers 1606, Tulane University, Department of Economics, revised Oct 2016.
- Severin Borenstein & Lucas W. Davis, 2016.
"The Distributional Effects of US Clean Energy Tax Credits,"
Tax Policy and the Economy, University of Chicago Press, vol. 30(1), pages 191-234.
- Severin Borenstein & Lucas W. Davis, 2014. "The Distributional Effects of U.S. Clean Energy Tax Credits," NBER Chapters, in: Tax Policy and the Economy, Volume 30, pages 191-234, National Bureau of Economic Research, Inc.
- Severin Borenstein & Lucas W. Davis, 2015. "The Distributional Effects of U.S. Clean Energy Tax Credits," NBER Working Papers 21437, National Bureau of Economic Research, Inc.
- María Inés Frapiccini, 2016. "Una aplicación de la teoría de la imposición óptima para Argentina: estimación de holguras en la tasa marginal máxima del impuesto a las ganancias," Estudios Economicos, Universidad Nacional del Sur, Departamento de Economia, vol. 33(67), pages 47-66, july-dece.
- Martinez, Isabel Z., 2016.
"Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland,"
VfS Annual Conference 2016 (Augsburg): Demographic Change
145643, Verein für Socialpolitik / German Economic Association.
- Isabel Martinez, 2021. "Beggar-Thy-Neighbour Tax Cuts: Mobility After a Local Income and Wealth Tax Reform in Switzerland," KOF Working papers 21-490, KOF Swiss Economic Institute, ETH Zurich.
- MARTINEZ Isabel, 2017. "Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland," LISER Working Paper Series 2017-08, Luxembourg Institute of Socio-Economic Research (LISER).
- Martinez, Isabel Z., 2016. "Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland," Economics Working Paper Series 1608, University of St. Gallen, School of Economics and Political Science.
- Reto Foellmi & Isabel Z. Martínez, 2017.
"Volatile Top Income Shares in Switzerland? Reassessing the Evolution between 1981 and 2010,"
The Review of Economics and Statistics, MIT Press, vol. 99(5), pages 793-809, December.
- Foellmi, Reto & Martinez, Isabel Z., 2016. "Volatile Top Income Shares in Switzerland? Reassessing the Evolution Between 1981 and 2010," Economics Working Paper Series 1612, University of St. Gallen, School of Economics and Political Science.
- Anastasia Girshina, 2016. "Implications of Fiscal Policy for Housing Tenure Decisions," Working Papers 2014:, Department of Economics, University of Venice "Ca' Foscari".
- Dmitry Levando, 2016. "Non-cooperative equilibrium with multiple deviators," Working Papers 2016:15, Department of Economics, University of Venice "Ca' Foscari".
- Cinzia Di Novi & Anna Marenzi & Dino Rizzi, 2018.
"Do healthcare tax credits help poor-health individuals on low incomes?,"
The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 19(2), pages 293-307, March.
- Cinzia Di Novi & Anna Marenzi & Dino Rizzi, 2016. "Do healthcare tax credits help poor healthy individuals on low incomes?," Working Papers 2016:16, Department of Economics, University of Venice "Ca' Foscari".
- Francesco Andreoli & Eugenio Peluso, 2016.
"So close yet so unequal: Reconsidering spatial inequality in U.S. cities,"
Working Papers
21/2016, University of Verona, Department of Economics.
- Francesco Andreoli & Eugenio Peluso, 2017. "So close yet so unequal: Reconsidering spatial inequality in U.S. cities," DISCE - Working Papers del Dipartimento di Economia e Finanza def055, Università Cattolica del Sacro Cuore, Dipartimenti e Istituti di Scienze Economiche (DISCE).
- Paetzold, Jörg & Winner, Hannes, 2016.
"Taking the high road? Compliance with commuter tax allowances and the role of evasion spillovers,"
Journal of Public Economics, Elsevier, vol. 143(C), pages 1-14.
- Jörg Paetzold & Hannes Winner, 2014. "Taking the High Road? Compliance with Commuter Tax Allowances and the Role of Evasion Spillovers," NRN working papers 2014-11, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Jörg Pätzold & Hannes Winner, 2016. "Taking the High Road? Compliance with Commuter Tax Allowances and the Role of Evasion Spillovers," WIFO Working Papers 526, WIFO.
- Jörg Paetzold & Hannes Winner, 2014. "Taking the High Road? Compliance with commuter tax allowances and the role of evasion spillovers," Working Papers 1419, Oxford University Centre for Business Taxation.
- Paetzold, Jörg & Winner, Hannes, 2016. "Taking the High Road? Compliance with Commuter Tax Allowances and the Role of Evasion Spillovers," Working Papers in Economics 2016-4, University of Salzburg.
- Sami Alpanda & Sarah Zubairy, 2016.
"Housing and Tax Policy,"
Journal of Money, Credit and Banking, Blackwell Publishing, vol. 48(2-3), pages 485-512, March.
- Sami Alpanda & Sarah Zubairy, 2013. "Housing and Tax Policy," Staff Working Papers 13-33, Bank of Canada.
- James Alm & Jeremy Clark & Kara Leibel, 2016.
"Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States,"
Southern Economic Journal, John Wiley & Sons, vol. 82(3), pages 725-747, January.
- James Alm & Jeremy Clark & Kara Leibel, 2015. "Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States," Working Papers 1514, Tulane University, Department of Economics.
- Hrvoje Šimović & Milan Deskar-Škrbić, 2016.
"Učinak promjena poreznih stopa na porezno opterećenje rada u Hrvatskoj,"
EFZG Occasional Publications (Department of Finance), in: Alen Stojanović & Hrvoje Šimović (ed.),Aktualni problemi i izazovi razvoja financijskog sustava, chapter 5, pages 83-101,
Faculty of Economics and Business, University of Zagreb.
- Hrvoje Šimović & Milan Deskar-Škrbić, 2015. "Učinak promjena poreznih stopa na porezno opterećenje rada u Hrvatskoj," EFZG Working Papers Series 1513, Faculty of Economics and Business, University of Zagreb.
- Becker, Marcus & Löffler, Andreas, 2016. "Arbitrage and nonlinear tax scales," arqus Discussion Papers in Quantitative Tax Research 205, arqus - Arbeitskreis Quantitative Steuerlehre.
- Alberternst, Stephan & Sureth-Sloane, Caren, 2016. "Interest barrier and capital structure response," arqus Discussion Papers in Quantitative Tax Research 206, arqus - Arbeitskreis Quantitative Steuerlehre.
- Alberternst, Stephan, 2016. "Relevanz der deutschen Zinsschranke für Personenunternehmen: Eine dynamische Analyse der Betroffenheit," arqus Discussion Papers in Quantitative Tax Research 207, arqus - Arbeitskreis Quantitative Steuerlehre.
- Haring, Magdalena & Niemann, Rainer & Rünger, Silke, 2016. "Investor taxation, firm heterogeneity and capital structure choice," arqus Discussion Papers in Quantitative Tax Research 210, arqus - Arbeitskreis Quantitative Steuerlehre.
- Eichfelder, Sebastian & Lau, Mona, 2016. "Financial transaction taxes: Announcement effects, short-run effects, and long-run effects," arqus Discussion Papers in Quantitative Tax Research 211, arqus - Arbeitskreis Quantitative Steuerlehre.
- Frank Fossen & Martin Simmler, 2016.
"Personal taxation of capital income and the financial leverage of firms,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(1), pages 48-81, February.
- Fossen, Frank M. & Simmler, Martin, 2016. "Personal Taxation of Capital Income and the Financial Leverage of Firms," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 23(1), pages 48-81.
- Charlotte Bartels & Nico Pestel, 2016.
"Short- and long-term participation tax rates and their impact on labor supply,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(6), pages 1126-1159, December.
- Bartels, Charlotte & Pestel, Nico, 2016. "Short- and long-term participation tax rates and their impact on labor supply," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 23(6), pages 1126-1159.
- Di Nola, Alessandro & Kocharkov, Georgi & Vasilev, Aleksandar, 2016. "Productivity, Taxation and Evasion: A Quantitative Exploration of the Determinants of the Informal Economy," EconStor Preprints 144164, ZBW - Leibniz Information Centre for Economics.
- Dekker, Vincent & Strohmaier, Kristina & Bosch, Nicole, 2016. "A data-driven procedure to determine the bunching window: An application to the Netherlands," Hohenheim Discussion Papers in Business, Economics and Social Sciences 05-2016, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
- Altemeyer-Bartscher, Martin & Zeddies, Götz, 2016. "Kalte Progression – Gefahr für die Stabilität der Schuldenbremse," Wirtschaft im Wandel, Halle Institute for Economic Research (IWH), vol. 22(5), pages 93-96.
- Beznoska, Martin, 2016. "Die Belastungs- und Aufkommenswirkungen der kalten Progression," IW policy papers 14/2016, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
- Beznoska, Martin & Hentze, Tobias, 2016. "Die Wirkung des demografischen Wandels auf die Steuereinnahmen in Deutschland," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, vol. 43(3), pages 77-93.
- James R. Hines & Niklas Potrafke & Marina Riem & Christoph Schinke, 2019.
"Inter vivos transfers of ownership in family firms,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(2), pages 225-256, April.
- James R Hines Jr & Niklas Potrafke & Marina Riem & Christoph Schinke, 2015. "Inter vivos transfers of ownership in family firms," Working Papers 1523, Oxford University Centre for Business Taxation.
- Potrafke, Niklas & Hines, James R. & Riem, Marina & Schinke, Christoph, 2016. "Inter vivos transfers of ownership in family firms," VfS Annual Conference 2016 (Augsburg): Demographic Change 145521, Verein für Socialpolitik / German Economic Association.
- James R. Hines Jr. & Niklas Potrafke & Marina Riem & Christoph Schinke, 2016. "Inter Vivos Transfers of Ownership in Family Firms," NBER Working Papers 22301, National Bureau of Economic Research, Inc.
- James R. Hines Jr. & Niklas Potrafke & Marina Riem & Christoph Schinke, 2016. "Inter Vivos Transfers of Ownership in Family Firms," CESifo Working Paper Series 5923, CESifo.
- Bütler, Monika & Ramsden, Alma, 2016. "Pricing annuities: The role of taxation in retirement decisions," VfS Annual Conference 2016 (Augsburg): Demographic Change 145525, Verein für Socialpolitik / German Economic Association.
- Martinez, Isabel Z., 2016.
"Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland,"
Economics Working Paper Series
1608, University of St. Gallen, School of Economics and Political Science.
- Martinez, Isabel Z., 2016. "Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland," VfS Annual Conference 2016 (Augsburg): Demographic Change 145643, Verein für Socialpolitik / German Economic Association.
- Isabel Martinez, 2021. "Beggar-Thy-Neighbour Tax Cuts: Mobility After a Local Income and Wealth Tax Reform in Switzerland," KOF Working papers 21-490, KOF Swiss Economic Institute, ETH Zurich.
- MARTINEZ Isabel, 2017. "Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland," LISER Working Paper Series 2017-08, Luxembourg Institute of Socio-Economic Research (LISER).
- Salvador Ortigueira & Nawid Siassi, 2016.
"Anti-poverty Income Transfers in the U.S.: A Framework for the Evaluation of Policy Reforms,"
Working Papers
2016-04, University of Miami, Department of Economics.
- Siassi, Nawid & Ortigueira, Salvador, 2016. "Anti-Poverty Income Transfers in the US - A Framework for the Evaluation of Policy Reforms," VfS Annual Conference 2016 (Augsburg): Demographic Change 145665, Verein für Socialpolitik / German Economic Association.
- Schächtele, Simeon, 2016. "The Importance of Deductions in Response to the Personal Income Tax: Bunching Evidence from Germany," VfS Annual Conference 2016 (Augsburg): Demographic Change 145748, Verein für Socialpolitik / German Economic Association.
- Buettner, Thiess & Madzharova, Boryana, 2018.
"WTO membership and the shift to consumption taxes,"
World Development, Elsevier, vol. 108(C), pages 197-218.
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"Philanthropy in a Secular Society,"
Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 176(4), pages 640-664.
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"Do Savings Increase in Response to Salient Information about Retirement and Expected Pensions?,"
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"Taxation and the International Mobility of Inventors,"
American Economic Review, American Economic Association, vol. 106(10), pages 2930-2981, October.
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"Estimating the Top Tail of the Wealth Distribution,"
American Economic Review, American Economic Association, vol. 106(5), pages 646-650, May.
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"Revenue and Incentive Effects of Basis Step-Up at Death: Lessons from the 2010 "Voluntary" Estate Tax Regime,"
American Economic Review, American Economic Association, vol. 106(5), pages 662-667, May.
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"Tax Reforms and Intertemporal Shifting of Wage Income: Evidence from Danish Monthly Payroll Records,"
American Economic Journal: Economic Policy, American Economic Association, vol. 8(3), pages 233-257, August.
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"On the Number of Social Reforms in MENA Economies,"
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"Mobility of Top Incomes in Germany,"
Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 62(2), pages 245-265, June.
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"Ist eine Glättung des Mittelstandsbauchs finanzierbar?: Eine Mikrosimulationsstudie,"
Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(3), pages 264-275, September.
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- Oliver Hümbelin, 2016. "Ungleichheit und Umverteilung über das Steuersystem. Eine Analyse der Verteilungseffekte von direkten Steuern und steuerlichen Abzügen mit Steuerdaten des Kantons Aargau (2001-2011)," University of Bern Social Sciences Working Papers 23, University of Bern, Department of Social Sciences.
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"The Earned Income Tax Credit: Targeting the poor but crowding out wealth,"
Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 54(1), pages 193-227, February.
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"The Political Economy of Taxation: Power, Structure, Redistribution,"
CESifo Working Paper Series
6252, CESifo.
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"Improving the Validity of Microsimulation Results: Lessons from Slovakia,"
International Journal of Microsimulation, International Microsimulation Association, vol. 9(2), pages 77-105.
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"Tax Policy Toward Low-Income Families,"
Department of Economics, Working Paper Series
qt87d6v10j, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
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- Hoynes, Hilary & Rothstein, Jesse, 2016. "Tax Policy Toward Low-Income Families," Institute for Research on Labor and Employment, Working Paper Series qt87d6v10j, Institute of Industrial Relations, UC Berkeley.
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"Tax Policy Toward Low-Income Families,"
NBER Working Papers
22080, National Bureau of Economic Research, Inc.
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- Hoynes, Hilary & Rothstein, Jesse, 2016. "Tax Policy Toward Low-Income Families," Department of Economics, Working Paper Series qt87d6v10j, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
- Hoynes, Hilary & Rothstein, Jesse, 2016. "Tax Policy Toward Low-Income Families," Institute for Research on Labor and Employment, Working Paper Series qt87d6v10j, Institute of Industrial Relations, UC Berkeley.
- Hoynes, Hilary & Rothstein, Jesse, 2016.
"Tax Policy Toward Low-Income Families,"
Department of Economics, Working Paper Series
qt87d6v10j, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
- Hoynes, Hilary & Rothstein, Jesse, 2017. "Tax Policy toward Low-Income Families," Department of Economics, Working Paper Series qt7kb5b5dw, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
- Hoynes, Hilary & Rothstein, Jesse, 2016. "Tax Policy Toward Low-Income Families," Institute for Research on Labor and Employment, Working Paper Series qt87d6v10j, Institute of Industrial Relations, UC Berkeley.
- Hilary Hoynes & Jesse Rothstein, 2016. "Tax Policy Toward Low-Income Families," NBER Working Papers 22080, National Bureau of Economic Research, Inc.
- Zuzana Siebertova & Norbert Svarda & Jana Valachyova, 2016.
"Improving the Validity of Microsimulation Results: Lessons from Slovakia,"
International Journal of Microsimulation, International Microsimulation Association, vol. 9(2), pages 77-105.
- Zuzana Siebertova & Norbert Svarda & Jana Valachyova, 2016. "Improving the Validity of Microsimulation Results: Lessons from Slovakia," Discussion Papers Discussion Paper No. 4/20, Council for Budget Responsibility.
- Norbert Švarda & Jana Valachyová & Zuzana Siebertová, 2016. "Improving the Validity of Microsimulation Results: Lessons from Slovakia," Discussion Papers 40, Central European Labour Studies Institute (CELSI).
- Bernd Genser & Robert Holzmann, 2016. "The Taxation of Internationally Portable Pensions: Fiscal Issues and Policy Options," CESifo Working Paper Series 5702, CESifo.
- Robert Holzmann, 2016. "Taxing Pensions of an Internationally Mobile Labor Force: Portability Issues and Taxation Options," CESifo Working Paper Series 5715, CESifo.
- Patricia Apps & Ray Rees, 2016. "Optimal Taxation, Income Inequality and the Household," CESifo Working Paper Series 5845, CESifo.
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"Inter vivos transfers of ownership in family firms,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(2), pages 225-256, April.
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- James R. Hines Jr. & Niklas Potrafke & Marina Riem & Christoph Schinke, 2016. "Inter Vivos Transfers of Ownership in Family Firms," CESifo Working Paper Series 5923, CESifo.
- James R. Hines Jr. & Niklas Potrafke & Marina Riem & Christoph Schinke, 2016. "Inter Vivos Transfers of Ownership in Family Firms," NBER Working Papers 22301, National Bureau of Economic Research, Inc.
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"The Lifecycle of the 47%,"
NBER Working Papers
22580, National Bureau of Economic Research, Inc.
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- Stanley L. Winer, 2016.
"The Political Economy of Taxation: Power, Structure, Redistribution,"
Carleton Economic Papers
16-15, Carleton University, Department of Economics.
- Stanley L. Winer, 2016. "The Political Economy of Taxation: Power, Structure, Redistribution," CESifo Working Paper Series 6252, CESifo.
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"Public Finance in a Nutshell: A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 70(1), pages 155-170, March.
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- Don Fullerton & Chi L. Ta, 2017. "Public Finance in a Nutshell: A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden," NBER Working Papers 23064, National Bureau of Economic Research, Inc.
- Christoph Schinke, 2016. "Wealth and Politics: Studies on Inter Vivos Transfers and Partisan Effects," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 67.
- Gabriel Felbermayr & Wilhelm Kohler & Rahel Aichele & Günther Klee & Erdal Yalcin, 2015. "Potential impact of the Transatlantic Trade and Investment Partner (TTIP) on developing and emerging countries," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 67.
- Johanna Hey & Hanno Kube & Dieter Birk & Ralf Maiterth & Jochen Sigloch, 2016. "Forderungen nach einer Vermögensteuer: Wiegen die zusätzlichen Steuereinnahmen die Nachteile für den Standort Deutschland auf?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 69(06), pages 05-21, March.
- Antje-Mareike Dietrich & Christian Leßmann & Arne Steinkraus, 2016. "Kaufprämien für Elektroautos: Politik auf dem Irrweg?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 69(11), pages 21-26, June.
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"The impact of taxes on income mobility,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(4), pages 794-854, August.
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"Child-Related Transfers, Household Labour Supply, and Welfare,"
The Review of Economic Studies, Review of Economic Studies Ltd, vol. 87(5), pages 2290-2321.
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- Juan C. Gómez Sabaíni & Dalmiro Morán, 2016. "La situación tributaria en América Latina: raíces y hechos estilizados," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, vol. 35(Especial ), pages 1-37, January.
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- Leon Bettendorf & Arjan Lejour & Maarten ’t Riet, 2017.
"Tax Bunching by Owners of Small Corporations,"
De Economist, Springer, vol. 165(4), pages 411-438, December.
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- Leon Bettendorf & Arjan Lejour & Maarten ’t Riet, 2017.
"Tax Bunching by Owners of Small Corporations,"
De Economist, Springer, vol. 165(4), pages 411-438, December.
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"Does Financial Deregulation Boost Top Incomes? Evidence from the Big Bang,"
Economica, London School of Economics and Political Science, vol. 85(338), pages 232-265, April.
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- Tanndal, Julia & Waldenström, Daniel, 2016. "Does Financial Deregulation Boost Top Incomes? Evidence from the Big Bang," IZA Discussion Papers 9684, Institute of Labor Economics (IZA).
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"Inheritance and wealth inequality: Evidence from population registers,"
Journal of Public Economics, Elsevier, vol. 165(C), pages 17-30.
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- Waldenstrom, Daniel & Elinder, Mikael, 2016. "Inheritance and wealth inequality: Evidence from population registers," CEPR Discussion Papers 11191, C.E.P.R. Discussion Papers.
- Elinder, Mikael & Erixson, Oxcar & Waldenström, Daniel, 2016. "Inheritance and Wealth Inequality: Evidence from Population Registers," Working Paper Series 1121, Research Institute of Industrial Economics.
- Elinder, Mikael & Erixson, Oscar & Waldenström, Daniel, 2016. "Inheritance and Wealth Inequality: Evidence from Population Registers," IZA Discussion Papers 9839, Institute of Labor Economics (IZA).
- Marius Brülhart & Jonathan Gruber & Matthias Krapf & Kurt Schmidheiny, 2016.
"Taxing Wealth: Evidence from Switzerland,"
CESifo Working Paper Series
5966, CESifo.
- Schmidheiny, Kurt & Brülhart, Marius & Gruber, Jonathan & Krapf, Matthias, 2016. "Taxing Wealth: Evidence from Switzerland," CEPR Discussion Papers 11342, C.E.P.R. Discussion Papers.
- Brülhart, Marius & Gruber, Jonathan & Krapf, Matthias & Schmidheiny, Kurt, 2019. "Behavioral Responses to Wealth Taxes: Evidence from Switzerland," CEPR Discussion Papers 14054, C.E.P.R. Discussion Papers.
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- Corneo, Giacomo, 2018.
"Time-poor, working, super-rich,"
European Economic Review, Elsevier, vol. 101(C), pages 1-19.
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- Corneo, Giacomo, 2017. "Time-Poor, Working, Super-Rich," IZA Discussion Papers 10508, Institute of Labor Economics (IZA).
- Kopczuk, Wojciech & Alstadsæter, Annette & Jacob, Martin & Telle, Kjetil, 2016. "Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from," CEPR Discussion Papers 11671, C.E.P.R. Discussion Papers.
- Magdalena Aninat Sahli, 2016. "Visión y práctica de los aportes sociales de los empresarios en Chile," Estudios Públicos, Centro de Estudios Públicos, vol. 0(142), pages 81-127.
- Stefan Bach & Martin Beznoska & Viktor Steiner, 2016.
"An Integrated Micro Data Base for Tax Analysis in Germany,"
Data Documentation
86, DIW Berlin, German Institute for Economic Research.
- Stefan Bach & Martin Beznoska & Viktor Steiner, 2017. "An Integrated Micro Data Base for Tax Analysis in Germany," SOEPpapers on Multidisciplinary Panel Data Research 902, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Bach, Stefan & Beznoska, Martin & Steiner, Viktor, 2017. "An integrated micro data base for tax analysis in Germany," Discussion Papers 2017/10, Free University Berlin, School of Business & Economics.
- Stefan Bach & Andreas Thiemann, 2016. "Inheritance Tax Revenue Low Despite Surge in Inheritances," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, vol. 6(4/5), pages 41-48.
- Corporate author, 2016. "A Surge in Inheritances, yet Low Inheritance Tax Revenue: Seven Questions to Stefan Bach," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, vol. 6(4/5), pages 49-49.
- Stefan Bach & Andreas Thiemann, 2016. "Reviving Germany’s Wealth Tax Creates High Revenue Potential," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, vol. 6(4/5), pages 50-59.
- Corporate author, 2016. "The Wealth Tax Reduces Income Inequality: Seven Questions to Stefan Bach," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, vol. 6(4/5), pages 60-60.
- Stefan Bach & Martin Beznoska & Viktor Steiner, 2016. "Who Bears the Tax Burden in Germany? Tax Structure Slightly Progressive," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, vol. 6(51/52), pages 601-608.
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"Mobility and the lifetime distributional impact of tax and transfer reforms,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(4), pages 751-793, August.
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- Norbert Švarda & Jana Valachyová & Zuzana Siebertová, 2016. "Improving the Validity of Microsimulation Results: Lessons from Slovakia," Discussion Papers 40, Central European Labour Studies Institute (CELSI).
- Sarah Kuypers & Francesco Figari & Gerlinde Verbist, 2016.
"The Eurosystem Household Finance and Consumption Survey: A New Underlying Database for EUROMOD,"
International Journal of Microsimulation, International Microsimulation Association, vol. 9(3), pages 35-65.
- Figari, Francesco & Kuypers, Sarah & Verbist, Gerlinde, 2016. "The Eurosystem Household Finance and Consumption Survey: a new underlying database for EUROMOD," EUROMOD Working Papers EM10/16, EUROMOD at the Institute for Social and Economic Research.
- Leonardo Hernández T., 2016. "Firm Financing in Chile After the 2014-2015 Tax Reform: Debt of Equity?," Revista de Analisis Economico – Economic Analysis Review, Universidad Alberto Hurtado/School of Economics and Business, vol. 31(2), pages 65-100, October.
- Ivica Urban, 2016. "Tax wedge on labour income in Croatia and the European Union : Preface to the special issue of Financial Theory and Practice," Financial Theory and Practice, Institute of Public Finance, vol. 40(2), pages 157-168.
- Ivana Beketic, 2016. "Tax wedge in Croatia, Slovenia, the Czech Republic, Portugal and France," Financial Theory and Practice, Institute of Public Finance, vol. 40(2), pages 169-199.
- Maja Cundic, 2016. "Tax wedge in Croatia, Italy, Ireland, the Netherlands and Spain," Financial Theory and Practice, Institute of Public Finance, vol. 40(2), pages 201-230.
- Ana Gabrilo, 2016. "Tax wedge in Croatia, Belgium, Estonia, Germany and Slovakia," Financial Theory and Practice, Institute of Public Finance, vol. 40(2), pages 231-264.
- Marin Onorato, 2016. "Tax wedge in Croatia, Austria, Hungary, Poland and Greece," Financial Theory and Practice, Institute of Public Finance, vol. 40(2), pages 265-288.
- Jorge Onrubia & Fidel Picos & María del Carmen Rodado, 2015.
"Evaluating Options for Shifting Tax Burden to Top Income Earners,"
Working Papers
2015-12, FEDEA.
- Jorge Onrubia & Fidel Picos & María del Carmen Rodado, 2016. "Evaluating options for shifting tax burden to top income earners," JRC Working Papers on Taxation & Structural Reforms 2016-05, Joint Research Centre.
- Fidel Picos & Marie-Luise Schmitz, 2016. "In-depth analysis of tax reforms using the EUROMOD microsimulation model," JRC Working Papers on Taxation & Structural Reforms 2016-06, Joint Research Centre.
- Luigi Bernardi, 2016. "2014-2015 tax changes in EU Member States vs the Commission’s tax policy recommendations," Working papers 46, Società Italiana di Economia Pubblica.
- Julia Tanndal & Daniel Waldenström, 2018.
"Does Financial Deregulation Boost Top Incomes? Evidence from the Big Bang,"
Economica, London School of Economics and Political Science, vol. 85(338), pages 232-265, April.
- Tanndal, Julia & Waldenström, Daniel, 2016. "Does Financial Deregulation Boost Top Incomes? Evidence from the Big Bang," Working Paper Series, Center for Labor Studies 2016:2, Uppsala University, Department of Economics.
- Tanndal, Julia & Waldenström, Daniel, 2016. "Does Financial Deregulation Boost Top Incomes? Evidence from the Big Bang," IZA Discussion Papers 9684, Institute of Labor Economics (IZA).
- Tanndal, Julia & Waldenström, Daniel, 2016. "Does Financial Deregulation Boost Top Incomes? Evidence from the Big Bang," Working Paper Series 1106, Research Institute of Industrial Economics.
- Waldenstrom, Daniel & Tanndal, Julia, 2016. "Does Financial Deregulation Boost Top Incomes? Evidence from the Big Bang," CEPR Discussion Papers 11094, C.E.P.R. Discussion Papers.
- Elinder, Mikael & Erixson, Oscar & Waldenström, Daniel, 2018.
"Inheritance and wealth inequality: Evidence from population registers,"
Journal of Public Economics, Elsevier, vol. 165(C), pages 17-30.
- Elinder, Mikael & Erixson, Oscar & Waldenström, Daniel, 2015. "Inheritance and wealth inequality: Evidence from population registers," Working Paper Series, Center for Fiscal Studies 2015:3, Uppsala University, Department of Economics.
- Elinder, Mikael & Erixson, Oscar & Waldenström, Daniel, 2016. "Inheritance and Wealth Inequality: Evidence from Population Registers," IZA Discussion Papers 9839, Institute of Labor Economics (IZA).
- Elinder, Mikael & Erixson, Oxcar & Waldenström, Daniel, 2016. "Inheritance and Wealth Inequality: Evidence from Population Registers," Working Paper Series 1121, Research Institute of Industrial Economics.
- Waldenstrom, Daniel & Elinder, Mikael, 2016. "Inheritance and wealth inequality: Evidence from population registers," CEPR Discussion Papers 11191, C.E.P.R. Discussion Papers.
- Binnur Balkan & Yusuf Soner Baskaya & Semih Tumen, 2014.
"Evaluating the Impact of the Post-2008 Employment Subsidy Program in Turkey,"
Working Papers
1414, Research and Monetary Policy Department, Central Bank of the Republic of Turkey.
- Balkan, Binnur & Baskaya, Yusuf Soner & Tumen, Semih, 2016. "Evaluating the Impact of the Post-2008 Employment Subsidy Program in Turkey," IZA Discussion Papers 9993, Institute of Labor Economics (IZA).
- Sommer Eric & Pestel Nico & Schnabel Reinhold & Siegloch Sebastian & Spermann Alexander, 2016.
"Ist eine Glättung des Mittelstandsbauchs finanzierbar?: Eine Mikrosimulationsstudie,"
Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(3), pages 264-275, September.
- Pestel, Nico & Schnabel, Reinhold & Siegloch, Sebastian & Sommer, Eric & Spermann, Alexander, 2016. "Ist eine Glättung des Mittelstandsbauchs finanzierbar? Eine Mikrosimulationsstudie," IZA Standpunkte 86, Institute of Labor Economics (IZA).
- Scharfenkamp Katrin, 2016. "It’s About Connections – How the Economic Network of the German Federal Government Affects the Top Earners’ Average Income Tax Rate," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 236(4), pages 427-453, August.
- Scharfenkamp Katrin, 2016. "It’s About Connections – How the Economic Network of the German Federal Government Affects the Top Earners’ Average Income Tax Rate," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 236(4), pages 427-453, August.
- Frank M. Fossen & Martin Simmler, 2016. "Personal taxation of capital income and the financial leverage of firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(1), pages 48-81, February.
- Fossen, Frank M. & Simmler, Martin, 2016.
"Personal Taxation of Capital Income and the Financial Leverage of Firms,"
EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 23(1), pages 48-81.
- Frank Fossen & Martin Simmler, 2016. "Personal taxation of capital income and the financial leverage of firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(1), pages 48-81, February.
- Jarkko Harju & Tuomas Matikka, 2016.
"The elasticity of taxable income and income-shifting: what is “real” and what is not?,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(4), pages 640-669, August.
- Jarkko Harju & Tuomas Matikka, 2014. "The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?," CESifo Working Paper Series 4905, CESifo.
- Harju, Jarkko & Matikka, Tuomas, 2014. "The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not?," Working Papers 56, VATT Institute for Economic Research.
- Bartels, Charlotte & Pestel, Nico, 2016.
"Short- and long-term participation tax rates and their impact on labor supply,"
EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 23(6), pages 1126-1159.
- Charlotte Bartels & Nico Pestel, 2016. "Short- and long-term participation tax rates and their impact on labor supply," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(6), pages 1126-1159, December.
- Maja Adena, 2016. "Nonprofit organizations, free media and donor’s trust," Journal of Economics, Springer, vol. 118(3), pages 239-263, July.
- Anil Kumar, 2016.
"Lifecycle-consistent female labor supply with nonlinear taxes: evidence from unobserved effects panel data models with censoring, selection and endogeneity,"
Review of Economics of the Household,
Springer, vol. 14(1), pages 207-229, March.
- Anil Kumar, 2016. "Lifecycle-consistent female labor supply with nonlinear taxes: evidence from unobserved effects panel data models with censoring, selection and endogeneity," Review of Economics of the Household, Springer, vol. 14(1), pages 207-229, March.
- Anil Kumar, 2016. "Lifecycle-consistent female labor supply with nonlinear taxes: evidence from unobserved effects panel data models with censoring, selection and endogeneity," Review of Economics of the Household, Springer, vol. 14(1), pages 207-229, March.
- Jarkko Harju & Tuomas Matikka, 2016.
"Business owners and income-shifting: evidence from Finland,"
Small Business Economics,
Springer, vol. 46(1), pages 115-136, January.
- Jarkko Harju & Tuomas Matikka, 2016. "Business owners and income-shifting: evidence from Finland," Small Business Economics, Springer, vol. 46(1), pages 115-136, January.
- Jarkko Harju & Tuomas Matikka, 2016. "Business owners and income-shifting: evidence from Finland," Small Business Economics, Springer, vol. 46(1), pages 115-136, January.
- Rebel Cole & Hamid Mehran, 2016.
"What do we know about executive compensation at small privately held firms?,"
Small Business Economics, Springer, vol. 46(2), pages 215-237, February.
- Rebel A. Cole & Hamid Mehran, 2016. "What do we know about executive compensation at small privately held firms?," Small Business Economics, Springer, vol. 46(2), pages 215-237, February.
- Rebel A. Cole & Hamid Mehran, 2016.
"What do we know about executive compensation at small privately held firms?,"
Small Business Economics, Springer, vol. 46(2), pages 215-237, February.
- Rebel Cole & Hamid Mehran, 2016. "What do we know about executive compensation at small privately held firms?," Small Business Economics, Springer, vol. 46(2), pages 215-237, February.
- Tatsuhiko Tani, 2016. "Current Status of the Local Income Tax in New York City," Keio-IES Discussion Paper Series 2016-007, Institute for Economics Studies, Keio University.
- Pierre CLAVEL, 2016. "Matthew P. Drennan, Income Inequality: Why it Matters and Why Most Economicsts Didn’t Notice," Journal of Economics and Political Economy, KSP Journals, vol. 3(2), pages 411-414, June.
- Marius Brülhart & Didier Dupertuis & Elodie Moreau, 2018.
"Inheritance flows in Switzerland, 1911–2011,"
Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 154(1), pages 1-13, December.
- Marius Brulhart & Didier Dupertuis & Elodie Moreau, 2016. "Inheritance Flows in Switzerland, 1911-2011," Cahiers de Recherches Economiques du Département d'économie 16.05, Université de Lausanne, Faculté des HEC, Département d’économie.
- Brülhart, Marius & Dupertuis, Didier & Moreau, Elodie, 2017. "Inheritance Flows in Switzerland, 1911-2011," CEPR Discussion Papers 11768, C.E.P.R. Discussion Papers.
- Patricia Apps & Jan Kabátek & Ray Rees & Arthur Soest, 2016.
"Labor supply heterogeneity and demand for child care of mothers with young children,"
Empirical Economics, Springer, vol. 51(4), pages 1641-1677, December.
- Apps, Patricia & Kabátek, Jan & Rees, Ray & van Soest, Arthur, 2012. "Labor Supply Heterogeneity and Demand for Child Care of Mothers with Young Children," IZA Discussion Papers 7007, Institute of Labor Economics (IZA).
- Apps, Patricia & Kabátek, Jan & Rees, Ray & Soest, Arthur van, 2016. "Labor supply heterogeneity and demand for child care of mothers with young children," Munich Reprints in Economics 43506, University of Munich, Department of Economics.
- Patricia Apps & Jan Kabátek & Ray Rees & Arthur van Soest, 2012. "Labor Supply Heterogeneity and Demand for Child Care of Mothers with Young Children," CEPR Discussion Papers 677, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- Navid Sabet, 2023.
"Turning out for redistribution: the effect of voter turnout on top marginal tax rates,"
Public Choice, Springer, vol. 194(3), pages 347-367, March.
- Sabet, Navid, 2016. "Turning Out for Redistribution: The Effect of Voter Turnout on Top Marginal Tax Rates," Discussion Papers in Economics 29636, University of Munich, Department of Economics.
- Granell Pérez, Rafael & Fuenmayor Fernández, Amadeo, 2016. "El Impuesto Negativo sobre la Renta: Una propuesta de transición/The Negative Income Tax: A Proposal of Transition," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 34, pages 261-288, Enero.
- Pérez Chinarro, Emilio & Romano Velasco, Joaquín, 2016. "Los gastos fiscales. Cincuenta años de estudio y desarrollo práctico /Tax Expenditures. Fifty Years of Study and Development in Practice," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 34, pages 469-488, Mayo.
- Xi CHEN & Ioana SALAGEAN & Benteng ZOU, 2016. "Optimal Income Taxation for the Alleviation of Working-Poverty When Domestic Work is Rewarded," DEM Discussion Paper Series 16-01, Department of Economics at the University of Luxembourg.
- Kroh Tanja, 2016. "Wie wirken Steuern auf die Einkommens- und Vermögensverteilung?," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 65(1), pages 022-046, May.
- Anh D. M. Nguyen & Luisanna Onnis & Raffaele Rossi, 2021.
"The Macroeconomic Effects of Income and Consumption Tax Changes,"
American Economic Journal: Economic Policy, American Economic Association, vol. 13(2), pages 439-466, May.
- Anh D.M.Nguyen & Luisanna Onnis & Raffaele Rossi, 2016. "The Macroeconomic Effects of Income and Consumption Tax Changes," Centre for Growth and Business Cycle Research Discussion Paper Series 227, Economics, The University of Manchester.
- Anh D.M.Nguyen & Luisanna Onnis & Raffaele Rossi, 2017. "The Macroeconomic Effects of Income and Consumption Tax Changes," Working Papers 2017008, The University of Sheffield, Department of Economics.
- Peter Backus & Nicky Grant, 2016. "Consistent Estimation of the Tax-Price Elasticity of Charitable Giving with Survey Data," Economics Discussion Paper Series 1606, Economics, The University of Manchester.
- Tobias Lindhe & Jan Södersten, 2016.
"Dividend Taxation and the Cost of New Share Issues,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(2), pages 158-174, June.
- Lindhe, Tobias & Södersten, Jan, 2014. "Dividend Taxation and the Cost of New Share Issues," Working Paper Series, Center for Fiscal Studies 2014:12, Uppsala University, Department of Economics.
- Tobias Lindhe & Jan Södersten, 2014. "Dividend Taxation and the Cost of New Share Issues," CESifo Working Paper Series 5001, CESifo.
- Thor O. Thoresen & Zhiyang Jia & Peter J. Lambert, 2016. "Is there More Redistribution Now? A Review of Methods for Evaluating Tax Redistributional Effects," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(3), pages 302-333, September.
- Takeshi Miyazaki & Yukinobu Kitamura, 2016. "Decomposition of Redistributive Effects of Japanese Personal Income Tax, 1984-2009," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(3), pages 334-368, September.
- Karin Edmark & Che-Yuan Liang & Eva Mörk & Hakan Selin, 2016. "The Swedish Earned Income Tax Credit: Did It Increase Employment?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(4), pages 475-503, December.
- Martin Grossmann & Markus Lang & Helmut Dietl, 2016.
"Why Taxing Executives' Bonuses Can Foster Risk-Taking Behavior,"
Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 172(4), pages 645-664, December.
- Martin Grossmann & Markus Lang & Helmut Dietl, 2011. "Why Taxing Executives' Bonuses Can Foster Risk-Taking Behavior," Working Papers 0150, University of Zurich, Institute for Strategy and Business Economics (ISU), revised May 2012.
- Siassi, Nawid & Ortigueira, Salvador, 2016.
"Anti-Poverty Income Transfers in the US - A Framework for the Evaluation of Policy Reforms,"
VfS Annual Conference 2016 (Augsburg): Demographic Change
145665, Verein für Socialpolitik / German Economic Association.
- Salvador Ortigueira & Nawid Siassi, 2016. "Anti-poverty Income Transfers in the U.S.: A Framework for the Evaluation of Policy Reforms," Working Papers 2016-04, University of Miami, Department of Economics.
- Salvador Ortigueira & Joana Pereira, 2016. "Lack of Commitment, Retroactive Tax Changes, and Macroeconomic Instability," Working Papers WP2016-05, University of Miami, Department of Economics.
- Carsen Jentsch & Kurt Graden Lunsford, 2016.
"Proxy SVARs: Asymptotic Theory, Bootstrap Inference, and the Effects of Income Tax Changes in the United States,"
Working Papers (Old Series)
1619, Federal Reserve Bank of Cleveland.
- Jentsch, Carsten & Lunsford, Kurt G., 2016. "Proxy SVARs : asymptotic theory, bootstrap inference, and the effects of income tax changes in the United States," Working Papers 16-10, University of Mannheim, Department of Economics.
- Felix Bierbrauer, 2016. "Effizienz oder Gerechtigkeit? Ungleiche Einkommen, ungleiche Vermögen und die Theorie der optimalen Besteuerung," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2016_03, Max Planck Institute for Research on Collective Goods.
- Aart Gerritsen, 2016. "Optimal Nonlinear Taxation: The Dual Approach," Working Papers tax-mpg-rps-2016-02, Max Planck Institute for Tax Law and Public Finance.
- Dolls, Mathias & Doerrenberg, Philipp & Peichl, Andreas & Stichnoth, Holger, 2018.
"Do retirement savings increase in response to information about retirement and expected pensions?,"
Journal of Public Economics, Elsevier, vol. 158(C), pages 168-179.
- Mathias Dolls & Philipp Doerrenberg & Andreas Peichl & Holger Stichnoth, 2016. "Do Retirement Savings Increase in Response to Information about Retirement and Expected Pensions?," NBER Chapters, in: Social Insurance Programs (Trans-Atlantic Public Economics Seminar, TAPES), National Bureau of Economic Research, Inc.
- Dolls, Mathias & Dörrenberg, Philipp & Peichl, Andreas & Stichnoth, Holger, 2018. "Do retirement savings increase in response to information about retirement and expected pensions?," Munich Reprints in Economics 62846, University of Munich, Department of Economics.
- Mathias Dolls & Philipp Dörrenberg & Andreas Peichl & Holger Stichnoth, 2018. "Do Retirement Savings Increase in Response to Information About Retirement and Expected Pensions?," CESifo Working Paper Series 6842, CESifo.
- Adam, Stuart & Phillips, David & Roantree, Barra, 2019.
"35 years of reforms: A panel analysis of the incidence of, and employee and employer responses to, social security contributions in the UK,"
Journal of Public Economics, Elsevier, vol. 171(C), pages 29-50.
- Stuart Adam & David Phillips & Barra Roantree, 2016. "35 Years of Reforms: A Panel Analysis of the Incidence of, and Employee and Employer Responses to, Social Security Contributions in the UK," NBER Chapters, in: Social Insurance Programs (Trans-Atlantic Public Economics Seminar, TAPES), National Bureau of Economic Research, Inc.
- Stuart Adam & David Phillips & Barra Roantree, 2017. "35 Years of Reforms: A Panel Analysis of the Incidence of, and Employee and Employer Responses to, Social Security Contributions in the UK," NBER Working Papers 23336, National Bureau of Economic Research, Inc.
- Louis Kaplow, 2016.
"A Distribution-Neutral Perspective on Tax Expenditure Limitations,"
NBER Chapters, in: Tax Policy and the Economy, Volume 31, pages 161-188,
National Bureau of Economic Research, Inc.
- Louis Kaplow, 2016. "A Distribution-Neutral Perspective On Tax Expenditure Limitations," NBER Working Papers 22733, National Bureau of Economic Research, Inc.
- Hilary Hoynes & Mark Stabile, 2019.
"How Do the US and Canadian Social Safety Nets Compare for Women and Children?,"
Journal of Labor Economics, University of Chicago Press, vol. 37(S2), pages 253-288.
- Hilary W. Hoynes & Mark Stabile, 2016. "How Do the US and Canadian Social Safety Nets Compare for Women and Children?," NBER Chapters, in: Small Differences II: Public Policies in Canada and the United States, National Bureau of Economic Research, Inc.
- Hilary Hoynes & Mark Stabile, 2017. "How do the U.S and Canadian Social Safety Nets Compare for Women and Children?," NBER Working Papers 23380, National Bureau of Economic Research, Inc.
- Hoynes, Hilary & Rothstein, Jesse, 2016.
"Tax Policy Toward Low-Income Families,"
Department of Economics, Working Paper Series
qt87d6v10j, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
- Hoynes, Hilary & Rothstein, Jesse, 2017. "Tax Policy toward Low-Income Families," Department of Economics, Working Paper Series qt7kb5b5dw, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
- Hilary Hoynes & Jesse Rothstein, 2016. "Tax Policy Toward Low-Income Families," NBER Working Papers 22080, National Bureau of Economic Research, Inc.
- Hoynes, Hilary & Rothstein, Jesse, 2016. "Tax Policy Toward Low-Income Families," Institute for Research on Labor and Employment, Working Paper Series qt87d6v10j, Institute of Industrial Relations, UC Berkeley.
- Robert Gordon & David Joulfaian & James Poterba, 2016.
"Revenue and Incentive Effects of Basis Step-Up at Death: Lessons from the 2010 "Voluntary" Estate Tax Regime,"
American Economic Review, American Economic Association, vol. 106(5), pages 662-667, May.
- Robert Gordon & David Joulfaian & James Poterba, 2016. "Revenue and Incentive Effects of Basis Step-Up at Death: Lessons from the 2010 "Voluntary" Estate Tax Regime," NBER Working Papers 22090, National Bureau of Economic Research, Inc.
- James R. Hines & Niklas Potrafke & Marina Riem & Christoph Schinke, 2019.
"Inter vivos transfers of ownership in family firms,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(2), pages 225-256, April.
- James R Hines Jr & Niklas Potrafke & Marina Riem & Christoph Schinke, 2015. "Inter vivos transfers of ownership in family firms," Working Papers 1523, Oxford University Centre for Business Taxation.
- James R. Hines Jr. & Niklas Potrafke & Marina Riem & Christoph Schinke, 2016. "Inter Vivos Transfers of Ownership in Family Firms," NBER Working Papers 22301, National Bureau of Economic Research, Inc.
- Potrafke, Niklas & Hines, James R. & Riem, Marina & Schinke, Christoph, 2016. "Inter vivos transfers of ownership in family firms," VfS Annual Conference 2016 (Augsburg): Demographic Change 145521, Verein für Socialpolitik / German Economic Association.
- James R. Hines Jr. & Niklas Potrafke & Marina Riem & Christoph Schinke, 2016. "Inter Vivos Transfers of Ownership in Family Firms," CESifo Working Paper Series 5923, CESifo.
- Dolls, Mathias & Doerrenberg, Philipp & Peichl, Andreas & Stichnoth, Holger, 2016.
"Do savings increase in response to salient information about retirement and expected pensions?,"
ZEW Discussion Papers
16-059, ZEW - Leibniz Centre for European Economic Research.
- Stichnoth, Holger & Dolls, Mathias & Dörrenberg, Philipp & Peichl, Andreas, 2017. "Do savings increase in response to salient information about retirement and expected pensions?," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168099, Verein für Socialpolitik / German Economic Association.
- Mathias Dolls & Philipp Doerrenberg & Andreas Peichl & Holger Stichnoth, 2016. "Do Savings Increase in Response to Salient Information about Retirement and Expected Pensions?," NBER Working Papers 22684, National Bureau of Economic Research, Inc.
- Robert N. Gordon & David Joulfaian & James M. Poterba, 2016.
"Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence From 2010,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 69(4), pages 981-1002, December.
- Robert Gordon & David Joulfaian & James M. Poterba, 2016. "Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence from 2010," NBER Working Papers 22722, National Bureau of Economic Research, Inc.
- Louis Kaplow, 2016.
"A Distribution-Neutral Perspective on Tax Expenditure Limitations,"
NBER Chapters, in: Tax Policy and the Economy, Volume 31, pages 161-188,
National Bureau of Economic Research, Inc.
- Louis Kaplow, 2016. "A Distribution-Neutral Perspective On Tax Expenditure Limitations," NBER Working Papers 22733, National Bureau of Economic Research, Inc.
- Daniel Green & Brian T. Melzer & Jonathan A. Parker & Arcenis Rojas, 2020.
"Accelerator or Brake? Cash for Clunkers, Household Liquidity, and Aggregate Demand,"
American Economic Journal: Economic Policy, American Economic Association, vol. 12(4), pages 178-211, November.
- Daniel Green & Brian T. Melzer & Jonathan A. Parker & Arcenis Rojas, 2016. "Accelerator or Brake? Cash for Clunkers, Household Liquidity, and Aggregate Demand," NBER Working Papers 22878, National Bureau of Economic Research, Inc.
- Annette Alstadsæter & Martin Jacob & Wojciech Kopczuk & Kjetil Telle, 2016.
"Accounting for business income in measuring top income shares. Integrated accrual approach using individual and firm data from Norway,"
Discussion Papers
837, Statistics Norway, Research Department.
- Annette Alstadsæter & Martin Jacob & Wojciech Kopczuk & Kjetil Telle, 2016. "Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway," NBER Working Papers 22888, National Bureau of Economic Research, Inc.
- Jeff Larrimore & Richard V. Burkhauser & Gerald Auten & Philip Armour, 2016. "Recent Trends in U.S. Top Income Shares in Tax Record Data Using More Comprehensive Measures of Income Including Accrued Capital Gains," NBER Working Papers 23007, National Bureau of Economic Research, Inc.
- Rao, M. Govinda, 2016. "Tyranny of the Status Quo: The Challenges of Reforming the Indian Tax System," India Policy Forum, National Council of Applied Economic Research, vol. 12(1), pages 47-101.
- Victoria IORDACHI & Mariana Rodica TIRLEA, 2016. "Use Of Presumptive Taxation In Facilitating Small Business Tax Compliance," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 3, pages 11-19.
- Karlos Arcanjo da Cruz & Francisco de Sousa Ramos, 2016. "Evidências de subsídio cruzado no setor de saneamento básico nacional e suas consequências [Evidence of cross-subsidy in the Brazilian national sanitation sector and its consequences]," Nova Economia, Economics Department, Universidade Federal de Minas Gerais (Brazil), vol. 26(2), pages 623-651, May-Augus.
- Harry Grubert & Rosanne Altshuler, 2016.
"Shifting the Burden of Taxation From the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 69(3), pages 643-676, September.
- Harry Grubert & Rosanne Altshuler, 2016. "Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent," Departmental Working Papers 201606, Rutgers University, Department of Economics.
- Robert N. Gordon & David Joulfaian & James M. Poterba, 2016.
"Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence From 2010,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 69(4), pages 981-1002, December.
- Robert Gordon & David Joulfaian & James M. Poterba, 2016. "Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence from 2010," NBER Working Papers 22722, National Bureau of Economic Research, Inc.
- Eduardo Olaberría, 2016. "Bringing all Chileans on board," OECD Economics Department Working Papers 1289, OECD Publishing.
- Angelica Salvi del Pero, 2016. "Housing policy in Chile: A case study on two housing programmes for low-income households," OECD Social, Employment and Migration Working Papers 173, OECD Publishing.
- Angelica Salvi del Pero & Willem Adema & Valeria Ferraro & Valérie Frey, 2016. "Policies to promote access to good-quality affordable housing in OECD countries," OECD Social, Employment and Migration Working Papers 176, OECD Publishing.
- Juan José Ganuza & Fernando Gomez & Marta Robles, 2016. "Product Liability versus Reputation," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 32(2), pages 213-241.
- Nikolaos Artavanis & Adair Morse & Margarita Tsoutsoura, 2016. "Measuring Income Tax Evasion Using Bank Credit: Evidence from Greece," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 131(2), pages 739-798.
- Mádi, László & Árva, László, 2016. "The Financing Reform of Social Security – How to Kill Many Birds with One Stone?," Public Finance Quarterly, Corvinus University of Budapest, vol. 61(3), pages 382-400.
2015
- Yuri Andrienko & Patricia Apps & Ray Rees, 2015.
"Gender Bias in Tax Systems Based on Household Income,"
Annals of Economics and Statistics, GENES, issue 117-118, pages 141-155.
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FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(1), pages 106-117, March.
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"The Distributional Effects of US Clean Energy Tax Credits,"
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"Measuring Health Insurance Benefits: The Case Of People With Disabilities,"
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"Whither the Marriage Tax?,"
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"Taxes, Income and Economic Mobility in Ireland: New Evidence from Tax Records Data,"
The Economic and Social Review, Economic and Social Studies, vol. 47(1), pages 109-153.
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The Economic and Social Review, Economic and Social Studies, vol. 47(1), pages 155-184.
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"Do Mobile Pensioners Threaten the Deferred Taxation of Savings?,"
CESifo Economic Studies, CESifo Group, vol. 61(2), pages 465-483.
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"Taxation and the International Mobility of Inventors,"
American Economic Review, American Economic Association, vol. 106(10), pages 2930-2981, October.
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- Ufuk Akcigit & Salomé Baslandze & Stefanie Stantcheva, 2015. "Taxation and the International Mobility of Inventors," PIER Working Paper Archive 15-014, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
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"Income Taxes, Sorting and the Costs of Housing: Evidence from Municipal Boundaries in Switzerland,"
Economic Journal, Royal Economic Society, vol. 0(601), pages 653-687, May.
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"A Quantitative Analysis of the US Housing and Mortgage Markets and the Foreclosure Crisis,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 18(2), pages 165-184, April.
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"Transitional Dynamics and the Optimal Progressivity of Income Redistribution,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 18(3), pages 679-693, July.
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- Krishanu Pradhan, 2015. "Fiscal Sustainability of India’s National Food Security Act 2013," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, vol. 9(2), pages 133-156, May.
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- José Damián González Arce, 2015. "La producción oleícola del Aljarafe según el diezmo del almojarifazgo de Sevilla (siglo XV)," Historia Agraria. Revista de Agricultura e Historia Rural, Sociedad Española de Historia Agraria, issue 65, pages 43-74, april.
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"The elasticity of taxable income of high earners: evidence from Hungary,"
Empirical Economics, Springer, vol. 48(2), pages 883-908, March.
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"Taxes, wages and working hours,"
Empirical Economics, Springer, vol. 49(2), pages 503-535, September.
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- Clemens Fuest & Max Löffler & Andreas Peichl & Holger Stichnoth, 2015.
"Integration des Solidaritätszuschlags in die Einkommensteuer,"
Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 95(5), pages 319-324, May.
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"Labour Supply Models,"
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"Taxation of Housing: Killing Several Birds with One Stone,"
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"Critical remarks on Piketty's Capital in the Twenty-first Century,"
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"Collective Labor Supply, Taxes, and Intrahousehold Allocation: An Empirical Approach,"
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- Hans Bloemen, 2015. "Collective Labour Supply, Taxes, and Intrahousehold Allocation: An Empirical Approach," Tinbergen Institute Discussion Papers 15-121/V, Tinbergen Institute.
- James Alm, 2015. "Analyzing and Reforming Tunisia's Tax System," Working Papers 1515, Tulane University, Department of Economics.
- James Alm, 2015. "Analyzing and Reforming Tunisia's Tax System," Commitment to Equity (CEQ) Working Paper Series 34, Tulane University, Department of Economics.
- James Alm & J. Sebastian Leguizamon, 2015. "Whither the Marriage Tax?," National Tax Journal, National Tax Association;National Tax Journal, vol. 68(2), pages 251-280, June.
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- James Alm, 2015. "Analyzing and Reforming Tunisia's Tax System," Commitment to Equity (CEQ) Working Paper Series 34, Tulane University, Department of Economics.
- James Alm, 2015. "Analyzing and Reforming Tunisia's Tax System," Working Papers 1515, Tulane University, Department of Economics.
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- Jang-Ting Guo & Alan Krause, 2018. "Changing social preferences and optimal redistributive taxation," Oxford Economic Papers, Oxford University Press, vol. 70(1), pages 73-92.
- Jang-Ting Guo & Alan Krause, 2015. "Changing Social Preferences and Optimal Redistributive Taxation," Discussion Papers 15/26, Department of Economics, University of York.
- Jang-Ting Guo & Alan Krause, 2015. "Changing Social Preferences and Optimal Redistributive Taxation," Working Papers 201512, University of California at Riverside, Department of Economics.
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- Creedy, John & Gemmell, Norman & Scobie, Grant, 2015. "Pensions, savings and housing: A life-cycle framework with policy simulations," Economic Modelling, Elsevier, vol. 46(C), pages 346-357.
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- Creedy, John & Gemmell, Norman & Scobie, Grant, 2015. "Pensions, Savings and Housing: A Life-cycle Framework with Policy Simulations," Working Paper Series 18868, Victoria University of Wellington, Chair in Public Finance.
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- Alan Krause, 2015. "On Redistributive Taxation under the Threat of High-Skill Emigration," Discussion Papers 15/21, Department of Economics, University of York.
- Jang-Ting Guo & Alan Krause, 2018. "Changing social preferences and optimal redistributive taxation," Oxford Economic Papers, Oxford University Press, vol. 70(1), pages 73-92.
- Jang-Ting Guo & Alan Krause, 2015. "Changing Social Preferences and Optimal Redistributive Taxation," Working Papers 201512, University of California at Riverside, Department of Economics.
- Jang-Ting Guo & Alan Krause, 2015. "Changing Social Preferences and Optimal Redistributive Taxation," Discussion Papers 15/26, Department of Economics, University of York.
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- Werdt, Clive, 2015. "What drives tax refund maximization from inter-temporal loss usage? Evidence from the German taxpayer panel," Discussion Papers 2015/3, Free University Berlin, School of Business & Economics.
- Eichfelder, Sebastian & Lau, Mona, 2015. "Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns," Discussion Papers 2015/33, Free University Berlin, School of Business & Economics.
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- Erbe, Katharina, 2015. "Tax planning of married couples in East and West Germany," FAU Discussion Papers in Economics 08/2015, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics.
- Giesecke, Matthias & Bönke, Timm & Lüthen, Holger, 2011. "The Dynamics of Earnings in Germany: Evidence from Social Security Records," VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis 48692, Verein für Socialpolitik / German Economic Association.
- Bönke, Timm & Giesecke, Matthias & Lüthen, Holger, 2015. "The dynamics of earnings in Germany: Evidence from social security records," Ruhr Economic Papers 582, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
- Timm Bönke & Matthias Giesecke & Holger Lüthen, 2015. "The Dynamics of Earnings in Germany: Evidence from Social Security Records," Discussion Papers of DIW Berlin 1514, DIW Berlin, German Institute for Economic Research.
- Bönke, Timm & Giesecke, Matthias & Lüthen, Holger, 2015. "The dynamics of earnings in Germany: Evidence from social security records," Discussion Papers 2015/26, Free University Berlin, School of Business & Economics.
- Krueger, Dirk & Ludwig, Alexander, 2013. "On the Optimal Provision of Social Insurance," MEA discussion paper series 201302, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
- Krueger, Dirk & Ludwig, Alexander, 2015. "On the optimal provision of social insurance," SAFE Working Paper Series 110, Leibniz Institute for Financial Research SAFE.
- Krueger, Dirk & Ludwig, Alexander, 2015. "On the optimal provision of social insurance," SAFE Working Paper Series 110 [rev.], Leibniz Institute for Financial Research SAFE, revised 2015.
- Krueger, Dirk & Ludwig, Alexander, 2013. "On the Optimal Provision of Social Insurance," MEA discussion paper series 201302, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
- Krueger, Dirk & Ludwig, Alexander, 2015. "On the optimal provision of social insurance," SAFE Working Paper Series 110 [rev.], Leibniz Institute for Financial Research SAFE, revised 2015.
- Krueger, Dirk & Ludwig, Alexander, 2015. "On the optimal provision of social insurance," SAFE Working Paper Series 110, Leibniz Institute for Financial Research SAFE.
- Brüggemann, Bettina & Yoo, Jinhyuk, 2015. "Aggregate and distributional effects of increasing taxes on top income earners," IMFS Working Paper Series 94, Goethe University Frankfurt, Institute for Monetary and Financial Stability (IMFS).
- Brüggemann, Bettina & Yoo, Jinhyuk, 2015. "Aggregate and distributional effects of increasing taxes on top income earners," SAFE Working Paper Series 113, Leibniz Institute for Financial Research SAFE.
- Koch, Christian & Müller, Cornelius, 2022. "Tax Amnesties and the Insurance Effect: An Experimental Study," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112991, Verein für Socialpolitik / German Economic Association, revised 2022.
- Büttner, Thiess & Erbe, Katharina & Grimm, Veronika, 2015. "Why Pay More? Tax Planning of Married Couples," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113011, Verein für Socialpolitik / German Economic Association.
- Bittschi, Benjamin & Borgloh, Sarah & Wigger, Berthold, 2015. "Secularization, tax policy and prosocial behavior," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113065, Verein für Socialpolitik / German Economic Association.
- Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2014. "Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities," IZA Discussion Papers 8554, Institute of Labor Economics (IZA).
- Siegloch, Sebastian & Doerrenberg, Philipp & Peichl, Andreas, 2015. "Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113076, Verein für Socialpolitik / German Economic Association.
- Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2014. "Sufficient statistic or not? The elasticity of taxable income in the presence of deduction possibilities," ZEW Discussion Papers 14-078, ZEW - Leibniz Centre for European Economic Research.
- Langenmayr, Dominika, 2017. "Voluntary disclosure of evaded taxes — Increasing revenue, or increasing incentives to evade?," Journal of Public Economics, Elsevier, vol. 151(C), pages 110-125.
- Dominika Langenmayr, 2017. "Voluntary Disclosure of Evaded Taxes—Increasing Revenue, or Increasing Incentives to Evade?," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
- Langenmayr, Dominika, 2014. "Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?," Discussion Papers in Economics 21359, University of Munich, Department of Economics.
- Langenmayr, Dominika Irma, 2015. "Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113101, Verein für Socialpolitik / German Economic Association.
- Langenmayr, Dominika, 2015. "Voluntary disclosure of evaded taxes - Increasing revenue, or increasing incentives to evade?," Munich Reprints in Economics 27308, University of Munich, Department of Economics.
- Dominika Langenmayr, 2015. "Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?," CESifo Working Paper Series 5349, CESifo.
- Erbe, Katharina, 2015. "Different Reference Points: Tax Planning of Married Couples in East and West Germany," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113155, Verein für Socialpolitik / German Economic Association.
- Berthold, Norbert & Coban, Mustafa, 2015. "Mindestlöhne und Lohnsubventionen: Interaktionseffekte in den USA und in Deutschland [Minimum Wages and Wage Subsidies: Interaction Effects on Employment in the US and Germany]," Discussion Paper Series 129, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.
- Clemens Fuest & Max Löffler & Andreas Peichl & Holger Stichnoth, 2015. "Integration des Solidaritätszuschlags in die Einkommensteuer," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 95(5), pages 319-324, May.
- Fuest, Clemens & Löffler, Max & Peichl, Andreas & Stichnoth, Holger, 2015. "Verteilungs- und Aufkommenswirkungen einer Integration des Solidaritätszuschlags in die Einkommensteuer," ZEW Discussion Papers 15-037, ZEW - Leibniz Centre for European Economic Research.
- Bräutigam, Rainer & Spengel, Christoph, 2015. "Steuerpolitik in Deutschland: Eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen," ZEW Discussion Papers 15-070, ZEW - Leibniz Centre for European Economic Research.
2014
- Wodon, Quentin & Alleyne, Betty & Cong, Lin & Mulusa, Judy & Niami, Farhad, 2014. "Accounting for Trends in Charitable Tax Deductions: Framework and Application to the District of Columbia," MPRA Paper 45392, University Library of Munich, Germany.
- Richard J. Cebula, 2014.
"Where Has The Currency Gone? And Why? The Underground Economy And Personal Income Tax Evasion In The U.S., 1970-2008,"
Review of Economic Analysis, Digital Initiatives at the University of Waterloo Library, vol. 6(1), pages 36-52, June.
- Cebula, Richard, 2014. "Where Has the Currency Gone? And Why? The Underground Economy and Personal Income Tax Evasion in the U.S., 1970-2008," MPRA Paper 55284, University Library of Munich, Germany.
- Boylan, Robert & Cebula, Richard & Foley, Maggie & Izard, Douglass, 2014.
"Implication of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits,"
MPRA Paper
68405, University Library of Munich, Germany.
- Cebula, Richard & Boylan, Robert & Foley, Maggie & Isard, Douglass, 2014. "Implications of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits," MPRA Paper 55308, University Library of Munich, Germany.
- Angjellari-Dajci, Fiorentina & 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," MPRA Paper 55587, University Library of Munich, Germany.
- Angjellari-Dajci, Fiorentina & Boylan, Robert & Cebula, Richard, 2014. "Firm Size, Dual Brokerage, and National Franchise Affiliation of Real Estate Brokerage Firms: Unexpected Results from 2008 to 2013," MPRA Paper 55897, University Library of Munich, Germany.
- Begoña Cueto & Miguel A. Malo, 2016.
"Do Partial Disability Pensions Close the Earnings Gap?,"
Hacienda Pública Española / Review of Public Economics, IEF, vol. 216(1), pages 103-126, March.
- Cueto, Begona & Miguel Á., Malo, 2014. "Do partial disability pensions close the earnings gap?," MPRA Paper 55920, University Library of Munich, Germany.
- Cebula, Richard & Clark, Jeff, 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," MPRA Paper 56605, University Library of Munich, Germany.
- Wodon, Quentin, 2014. "Comparing Itemized Tax Deductions across States: A Simple Decomposition Applied to Mortgage Interest Deductions," MPRA Paper 56940, University Library of Munich, Germany.
- Flores Unzaga, Ismael Martin & Zhu, Junyi, 2014.
"Bracket Creep Revisited: Progressivity and a Solution by Adjusting the Rich Tax in Germany,"
EconStor Preprints
100006, ZBW - Leibniz Information Centre for Economics.
- Flores Unzaga, Ismael Martin & Zhu, Junyi, 2014. "Bracket Creep Revisited: Progressivity and a Solution by Adjusting the Rich Tax in Germany," MPRA Paper 57664, University Library of Munich, Germany.
- Cebula, Richard & Clark, Jeff, 2014. "Economic Freedom, Regulatory Quality, Taxation, and Living Standards," MPRA Paper 58108, University Library of Munich, Germany.
- Peter J. Stauvermann & Ronald R. Kumar, 2017.
"Enhancing growth and welfare through debt-financed education,"
Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 30(1), pages 207-222, January.
- Stauvermann, Peter Josef & Kumar, Ronald, 2014. "Enhancing Growth and Welfare through debt-financed Education," MPRA Paper 59455, University Library of Munich, Germany.
- Soldatos, Gerasimos T., 2014. "On the Relative Size of Direct and Indirect Taxation," MPRA Paper 60857, University Library of Munich, Germany.
- Bartha, Zoltán, 2014. "Mid-term Effects of the Flat Rate Personal Income Tax in Hungary," MPRA Paper 61890, University Library of Munich, Germany.
- Cebula, Richard & Boylan, Robert & Foley, Maggie & Isard, Douglass, 2014.
"Implications of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits,"
MPRA Paper
55308, University Library of Munich, Germany.
- Boylan, Robert & Cebula, Richard & Foley, Maggie & Izard, Douglass, 2014. "Implication of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits," MPRA Paper 68405, University Library of Munich, Germany.
- Jaroslav Vostatek, 2014. "Tax Treatment of Public and Private Pensions," ACTA VSFS, University of Finance and Administration, vol. 8(1), pages 7-27.
- Libor Dušek & Klára Kalíšková & Daniel Münich, 2014. "Dopady reformy přímých daní k roku 2015: vyhodnocení pomocí modelu TAXBEN [The Impacts of the 2015 Reform of Direct Taxation: Evaluation with a TAXBEN Model]," Politická ekonomie, Prague University of Economics and Business, vol. 2014(6), pages 749-768.
- Abby Alpert & David Powell, 2014. "Estimating Intensive and Extensive Tax Responsiveness Do Older Workers Respond to Income Taxes?," Working Papers 1, RAND Corporation.
- Alpert, Abby & Powell, David, 2014. "Estimating Intensive and Extensive Tax Responsiveness: Do Older Workers Respond to Income Taxes?," Working Papers 987-1, RAND Corporation.
- Abby Alpert & David Powell, 2014. "Estimating Intensive and Extensive Tax Responsiveness Do Older Workers Respond to Income Taxes?," Working Papers WR-987-1, RAND Corporation.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2014.
"Income Taxation of U.S. Households: Facts and Parametric Estimates,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 17(4), pages 559-581, October.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2014. "Online appendix to "Income Taxation of U.S. Households: Facts and Parametric Estimates"," Online Appendices 11-141, Review of Economic Dynamics.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2014.
"Income Taxation of U.S. Households: Facts and Parametric Estimates,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 17(4), pages 559-581, October.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2014. "Code files for "Income Taxation of U.S. Households: Facts and Parametric Estimates"," Computer Codes 11-141, Review of Economic Dynamics.
- Satyajit Chatterjee & Burcu Eyigungor, 2015.
"A Quantitative Analysis of the US Housing and Mortgage Markets and the Foreclosure Crisis,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 18(2), pages 165-184, April.
- Satyajit Chatterjee & Burcu Eyigungor, 2014. "Code and data files for "A Quantitative Analysis of the US Housing and Mortgage Markets and the Foreclosure Crisis"," Computer Codes 13-166, Review of Economic Dynamics.
- Ozan Bakis & Baris Kaymak & Markus Poschke, 2015.
"Transitional Dynamics and the Optimal Progressivity of Income Redistribution,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 18(3), pages 679-693, July.
- Ozan Bakis & Baris Kaymak & Markus Poschke, 2014. "Code and data files for "Transitional Dynamics and the Optimal Progressivity of Income Redistribution"," Computer Codes 13-232, Review of Economic Dynamics.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2014.
"Income Taxation of U.S. Households: Facts and Parametric Estimates,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 17(4), pages 559-581, October.
- Guner, Nezih & Ventura, Gustavo & Kaygusuz, Remzi, 2012. "Income Taxation of U.S. Households: Facts and Parametric Estimates," CEPR Discussion Papers 9078, C.E.P.R. Discussion Papers.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2014. "Online appendix to "Income Taxation of U.S. Households: Facts and Parametric Estimates"," Online Appendices 11-141, Review of Economic Dynamics.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2013. "Income Taxation of U.S. Households: Facts and Parametric Estimates," Working Papers 705, Barcelona School of Economics.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2014. "Code files for "Income Taxation of U.S. Households: Facts and Parametric Estimates"," Computer Codes 11-141, Review of Economic Dynamics.
- David L. Fuller & B. Ravikumar & Yuzhe Zhang, 2015.
"Unemployment Insurance Fraud and Optimal Monitoring,"
American Economic Journal: Macroeconomics, American Economic Association, vol. 7(2), pages 249-290, April.
- David L. Fuller & B. Ravikumar & Yuzhe Zhang, 2012. "Unemployment insurance fraud and optimal monitoring," Working Papers 2012-024, Federal Reserve Bank of St. Louis.
- Yuzhe Zhang & B Ravikumar & David Fuller, 2014. "Unemployment Insurance Fraud and Optimal Monitoring," 2014 Meeting Papers 1191, Society for Economic Dynamics.
- Facundo Alvaredo & Juliana Londoño Vélez, 2014. "Altos ingresos e impuesto de renta en Colombia, 1993-2010," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 16(31), pages 157-194, July-Dece.
- Määttänen, Niku & Ropponen, Olli, 2014. "Taxation, Profit Distribution and Investment of Non-listed Companies in Finland," ETLA Reports 40, The Research Institute of the Finnish Economy.
- Gutiérrez Rodríguez, Roberto, 2014. "Efectos de la reforma hacendaria de 2013 en la inflación, los salarios reales y la contratación colectiva de trabajo," Revista Nicolaita de Estudios Económicos, Universidad Michoacana de San Nicolás de Hidalgo, Instituto de Investigaciones Económicas y Empresariales, vol. 0(1), pages 73-106.
- Tomasz Skica & Tomasz Wo³owiec & Pavel Pavlov, 2014. "Eeconomic Relations Between Personal And Corporate Income Tax," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 10(1), pages 60-68, June.
- Tomasz Skica & Tomasz Wo³owiec & Galya Gercheva, 2014. "Income Taxes, Public Fiscal Policy And Economic Growth," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 10(3), pages 52-64, December.
- Tomasz Wo³owiec & Tomasz Skica & Anna Nedyalkova, 2014. "Income Taxation Versus Managerial Decisions," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 10(4), pages 1-14, May.
- Chaitali Sinha, 2014. "Human Capital and Public Policy," South Asian Journal of Macroeconomics and Public Finance, , vol. 3(1), pages 79-125, June.
- Carbonnier Cl´ement, 2014.
"The incidence of non-linear consumption taxes,"
Научный результат. Серия «Экономические исследования», CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Белгородский государственный национальный исследовательский университет», issue 1, pages 5-18.
- Clément Carbonnier, 2013. "The Incidence of Non-Linear Consumption Taxes," THEMA Working Papers 2013-19, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
- Clément Carbonnier, 2013. "The Incidence of Non-Linear Consumption Taxes," Working Papers halshs-00872474, HAL.
- Luca Barbone & Mikhail Bonch-Osmolovskiy & Grzegorz Poniatowski, 2014. "2012 Update Report to the Study to quantify and analyse the VAT Gap in the EU-27 Member States," CASE Network Reports 0120, CASE-Center for Social and Economic Research.
- Marek Dabrowski, 2014. "Macroeconomic and fiscal challenges faced by the Southern and Eastern Mediterranean region," CASE Network Studies and Analyses 0471, CASE-Center for Social and Economic Research.
- Sergio Beraldo & Massimiliano Piacenza & Gilberto Turati, 2014. "«Must Reward Hard Work»? An Experiment on Personal Responsibility and Preferences for Redistribution," CSEF Working Papers 377, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
- Philip Armour & Richard V. Burkhauser & Jeff Larrimore, 2014. "Levels and Trends in U.S. Income and its Distribution: A Crosswalk from Market Income towards a Comprehensive Haig-Simons Income Approach," Southern Economic Journal, Southern Economic Association, vol. 81(2), pages 271-293, October.
- Lars-H. R. Siemers, 2014.
"A General Microsimulation Model for the EU VAT with a specific Application to Germany,"
International Journal of Microsimulation, International Microsimulation Association, vol. 7(2), pages 40-93.
- Lars-H. R. Siemers, 2014. "A General Microsimulation Model for the EU VAT with a specific Application to Germany," MAGKS Papers on Economics 201445, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
- Lars-H. R. Siemers, 2014. "A General Microsimulation Model for the EU VAT with a specific Application to Germany," Volkswirtschaftliche Diskussionsbeiträge 167-14, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
- Pierre Cahuc & Stéphane Carcillo, 2014.
"The Detaxation of Overtime Hours: Lessons from the French Experiment,"
Journal of Labor Economics, University of Chicago Press, vol. 32(2), pages 361-400.
- Cahuc, Pierre & Carcillo, Stéphane, 2011. "The Detaxation of Overtime Hours: Lessons from the French Experiment," CEPR Discussion Papers 8217, C.E.P.R. Discussion Papers.
- Pierre Cahuc & Stéphane Carcillo, 2014. "The Detaxation of Overtime Hours: Lessons from the French Experiment," Sciences Po publications info:hdl:2441/1aeo7h7o569, Sciences Po.
- Cahuc, Pierre & Carcillo, Stéphane, 2011. "The Detaxation of Overtime Hours: Lessons from the French Experiment," IZA Discussion Papers 5439, Institute of Labor Economics (IZA).
- Wolfgang Frimmel & Martin Halla & Rudolf Winter-Ebmer, 2014.
"Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages,"
Demography, Springer;Population Association of America (PAA), vol. 51(4), pages 1357-1379, August.
- Winter-Ebmer, Rudolf & Halla, Martin & Frimmel, Wolfgang, 2012. "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," CEPR Discussion Papers 9081, C.E.P.R. Discussion Papers.
- Wolfgang Frimmel & Martin Halla & Rudolf Winter-Ebmer, 2012. "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," Economics working papers 2012-09, Department of Economics, Johannes Kepler University Linz, Austria.
- Frimmel, Wolfgang & Halla, Martin & Winter-Ebmer, Rudolf, 2012. "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," IZA Discussion Papers 6704, Institute of Labor Economics (IZA).
- Wolfgang Frimmel & Martin Halla & Rudolf Winter-Ebmer, 2012. "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," NRN working papers 2012-07, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Silvia Avram & Horacio Levy & Holly Sutherland, 2014.
"Income redistribution in the European Union,"
IZA Journal of European Labor Studies, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 3(1), pages 1-29, December.
- Avram, Silvia & Sutherland, Holly & Levy, Horacio, 2014. "Income redistribution in the European Union," EUROMOD Working Papers EM8/14, EUROMOD at the Institute for Social and Economic Research.
- Helge Bennmarker & Lars Calmfors & Anna Seim, 2014.
"Earned income tax credits, unemployment benefits and wages: empirical evidence from Sweden,"
IZA Journal of Labor Policy, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 3(1), pages 1-20, December.
- Bennmarker, Helge & Calmfors, Lars & Larsson Seim, Anna, 2013. "Earned income tax credits, unemployment benefits and wages: empirical evidence from Sweden," Working Paper Series 2013:12, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Sami Bibi & Jean-Yves Duclos & Abdelkrim Araar, 2014.
"Mobility, taxation and welfare,"
Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 42(3), pages 503-527, March.
- Sami Bibi & Jean-Yves Duclos & Abdelkrim Araar, 2011. "Mobility, Taxation and Welfare," Cahiers de recherche 1114, CIRPEE.
- Sami Bibi & Jean-Yves Duclos & Abdelkrim Araar, 2013. "Mobility, Taxation and Welfare," Cahiers de recherche 1314, CIRPEE.
- Bibi, Sami & Duclos, Jean-Yves & Araar, Abdelkrim, 2011. "Mobility, Taxation and Welfare," IZA Discussion Papers 5757, Institute of Labor Economics (IZA).
- Stefan Bach & Hermann Adam & Judith Niehues & Christoph Schröder & Christian Frey & Christoph Schaltegger & Norbert Berthold & Klaus Gründler, 2014. "Einkommens- und Vermögensverteilung — zu ungleich?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(10), pages 691-712, October.
- Reinhold Weiß & Werner Münzenmaier, 2014. "Auswirkungen einer Lohnsteuerzerlegung nach Arbeitsort im Länderfinanzausgleich," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(10), pages 732-739, October.
- Holger Cischinsky & Joachim Kirchner, 2014. "Rundfunkbeitragsbefreiung: ineffizient, anreizfeindlich und ungerecht," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(11), pages 829-835, November.
- Katja Rietzler & Dieter Teichmann & Achim Truger, 2014. "Abbau der kalten Progression: nüchterne Analyse geboten," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(12), pages 864-871, December.
- Jens Lemmer, 2014. "Indexierung der Einkommensbesteuerung im internationalen Vergleich," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(12), pages 872-878, December.
- Sven Stöwhase & Martin Teuber, 2014. "Ist eine Integration des Solidaritätszuschlags in den Einkommensteuertarif möglich?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(12), pages 879-886, December.
- Damian Fichte, 2014. "Problematische Legitimation von Tabak- und Alkoholsteuern," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(1), pages 62-68, January.
- Norbert Berthold & Mustafa Coban, 2014.
"Kombilöhne gegen Erwerbsarmut: Warum die USA erfolgreicher sind als Deutschland,"
Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(2), pages 118-124, February.
- Berthold, Norbert & Coban, Mustafa, 2014. "Kombilöhne gegen Erwerbsarmut: Warum die USA erfolgreicher sind als Deutschland [Wage Subsidies to fight Working Poor: Why the U.S. are more successful than Germany]," Discussion Paper Series 125, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.
- C. Spieß & Holger Bonin & Holger Stichnoth & Stefan Bauernschuster & Anita Fichtl & Martin Werding, 2014. "Was ist von der Familienpolitik der Großen Koalition zu erwarten?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(2), pages 87-102, February.
- Alfred Boss & Hans Müller-Dröge & Axel Schrinner, 2014. "Einkommensteuerbelastung ausgewählter Haushaltstypen in Deutschland 1958 bis 2013," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(3), pages 187-193, March.
- Gisela Färber & Carsten Kühl & Denis Alt, 2014. "Neuordnung der Besteuerungskompetenzen bei der Einkommensteuer," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(4), pages 267-274, April.
- Alfred Boss & Reinhold Weiß & Werner Münzenmaier & Christoph Weber & Gisela Färber & Carsten Kühl & Denis Alt, 2014. "Was bringt eine geänderte Ertragskompetenz bei der Einkommensteuer? — eine Replik," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(8), pages 575-582, August.
- Erlend E. Bø & Joel Slemrod & Thor O. Thoresen, 2015.
"Taxes on the Internet: Deterrence Effects of Public Disclosure,"
American Economic Journal: Economic Policy, American Economic Association, vol. 7(1), pages 36-62, February.
- Joel Slemrod & Thor Olav Thoresen & Erlend Eide Bø, 2013. "Taxes on the Internet: Deterrence Effects of Public Disclosure," CESifo Working Paper Series 4107, CESifo.
- Erlend E. Bø & Joel Slemrod & Thor O. Thoresen, 2014. "Taxes on the internet. Deterrence effects of public disclosure," Discussion Papers 770, Statistics Norway, Research Department.
- Merike Kukk & Karsten Staehr, 2014.
"Income underreporting by households with business income: evidence from Estonia,"
Post-Communist Economies, Taylor & Francis Journals, vol. 26(2), pages 257-276, June.
- Merike Kukk & Karsten Staehr, 2013. "Income underreporting by households with business income. Evidence from Estonia," Bank of Estonia Working Papers wp2013-6, Bank of Estonia, revised 26 Jul 2013.
- Barrios, Salvador & Nicodème, Gaëtan & Sanchez Fuentes, Antonio Jesus, 2014.
"Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries,"
CEPR Discussion Papers
10198, C.E.P.R. Discussion Papers.
- Salvador Barrios & Gaetan Nicodeme & Antonio Jesus Sanchez Fuentes, 2014. "Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries," Taxation Papers 45, Directorate General Taxation and Customs Union, European Commission.
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- Michael Sanders & Sarah Smith, 2014. "A warm glow in the after life? The determinants of charitable bequests," The Centre for Market and Public Organisation 14/326, The Centre for Market and Public Organisation, University of Bristol, UK.
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- Congressional Budget Office, 2014. "The Distribution of Household Income and Federal Taxes, 2011," Reports 49440, Congressional Budget Office.
- Congressional Budget Office, 2014. "The Distribution of Household Income and Federal Taxes, 2011," Reports 49440, Congressional Budget Office.
- Congressional Budget Office, 2014. "The Distribution of Household Income and Federal Taxes, 2011," Reports 49440, Congressional Budget Office.
- Congressional Budget Office, 2014. "The Distribution of Household Income and Federal Taxes, 2011," Reports 49440, Congressional Budget Office.
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- Patricia Apps & Ray Rees, 2012. "Optimal Taxation, Child Care and Models of the Household," CEPR Discussion Papers 673, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- Aart Gerritsen & Bas Jacobs, 2020. "Is a Minimum Wage an Appropriate Instrument for Redistribution?," Economica, London School of Economics and Political Science, vol. 87(347), pages 611-637, July.
- Aart Gerritsen & Bas Jacobs, 2014. "Is a Minimum Wage an Appropriate Instrument for Redistribution?," CESifo Working Paper Series 4588, CESifo.
- Aart Gerritsen & Bas Jacobs, 2016. "Is a Minimum Wage an Appropriate Instrument for Redistribution?," Tinbergen Institute Discussion Papers 16-100/VI, Tinbergen Institute.
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- Salvador Barrios & Gaetan Nicodeme & Antonio Jesus Sanchez Fuentes, 2014. "Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries," Taxation Papers 45, Directorate General Taxation and Customs Union, European Commission.
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- Laurence Seidman, 2014. "Overcoming The Fiscal Trilemma With Two Progressive Consumption Tax Supplements," Working Papers 14-04, University of Delaware, Department of Economics.
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- Hilber, Christian A. L. & Turner, Tracy M., 2014. "The mortgage interest deduction and its impact on homeownership decisions," LSE Research Online Documents on Economics 49843, London School of Economics and Political Science, LSE Library.
- Christian A. L. Hilber & Tracy M. Turner, 2010. "The Mortgage Interest Deduction and its Impact on Homeownership Decisions," SERC Discussion Papers 0055, Centre for Economic Performance, LSE.
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- Rolf Aaberge & Ugo Colombino, 2014. "Labour Supply Models," Contributions to Economic Analysis, in: Cathal O’Donoghue (ed.), Handbook of Microsimulation Modelling, volume 127, pages 167-221, Emerald Publishing Ltd.
- Rolf Aaberge & Ugo Colombino, 2015. "Labour Supply models," Discussion Papers 807, Statistics Norway, Research Department.
- Rolf Aaberge & Ugo Colombino, 2014. "Labour Supply Models," Contributions to Economic Analysis, in: Handbook of Microsimulation Modelling, volume 127, pages 167-221, Emerald Group Publishing Limited.
- Rolf Aaberge & Ugo Colombino, 2015. "Labour Supply models," Discussion Papers 807, Statistics Norway, Research Department.
- Davide Azzolini & Martina Bazzoli & Silvia De Poli & Carlo Fiorio & Samuele Poy, 2014. "TREMOD: a Microsimulation Model for the Province of Trento (Italy)," FBK-IRVAPP Working Papers 2014-01, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation.
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- Lovise Bauger, 2014. "The use of tax expenditures in times of fiscal consolidation," European Economy - Economic Papers 2008 - 2015 523, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Antonio Pedone, 2014. "Origins, Design, Implementation and Shortcomings of Cesare Cosciani?s Tax Reform Proposals," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 25-38.
- Vincenzo Visco, 2014. "Capital and Business Taxation," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 81-111.
- Bruno Bises & Antonio Scial?, 2014. "The Erosion of the Personal Income Tax Base in Italy: Equity Aspects," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 145-166.
- Paolo Liberati, 2014. "The Tax Treatment of Family Income: Equity and Efficiency," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 167-176.
- Vieri Ceriani, 2014. "The Fight against Tax Evasion and Avoidance," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 201-209.
- Fiorio, Carlo & Bazzoli, Martina & De Poli, Silvia & Azzolini, Davide & Poy, Samuele, 2014. "TREMOD: a microsimulation model for the Province of Trento (Italy)," EUROMOD Working Papers EM15/14, EUROMOD at the Institute for Social and Economic Research.
- Davide Azzolini & Martina Bazzoli & Silvia De Poli & Carlo Fiorio & Samuele Poy, 2014. "TREMOD: a Microsimulation Model for the Province of Trento (Italy)," FBK-IRVAPP Working Papers 2014-01, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation.
- Chunjin Chen & Shi Li, 2014. "Market Transition and Income Inequality in Urban China: Evidence from Shapley Value Decomposition," Frontiers of Economics in China-Selected Publications from Chinese Universities, Higher Education Press, vol. 9(2), pages 309-337, June.
- Matikka, Tuomas, 2014. "Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland," Working Papers 55, VATT Institute for Economic Research.
- Jarkko Harju & Tuomas Matikka, 2016. "The elasticity of taxable income and income-shifting: what is “real” and what is not?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(4), pages 640-669, August.
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- Kartik B. Athreya & Devin Reilly & Nicole B. Simpson, 2014. "Young Unskilled Women and the Earned Income Tax Credit: Insurance Without Disincentives?," Working Paper 14-11, Federal Reserve Bank of Richmond.
- Ruggero Paladini, 2014. "Da Bentham alla tassazione ottimale," Public Finance Research Papers 2, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome.
- Bruno Bises & Antonio ScialÃ, 2014. "The Taxation of Owner-Occupied House in Italy: 1974-2014," Public Finance Research Papers 7, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome.
- Ramiz Rahmanov, 2014. "Social Spending and Household Welfare: Evidence from Azerbaijan," IHEID Working Papers 02-2014, Economics Section, The Graduate Institute of International Studies.
- Berri, Akli & Vincent Lyk-Jensen, Stéphanie & Mulalic, Ismir & Zachariadis, Theodoros, 2014. "Household transport consumption inequalities and redistributive effects of taxes: A repeated cross-sectional evaluation for France, Denmark and Cyprus," Transport Policy, Elsevier, vol. 36(C), pages 206-216.
- Akli Berri & Stéphanie Vincent Lyk Jensen & Ismir Mulalic & Theodoros Zachariadis, 2014. "Household transport consumption inequalities and redistributive effects of taxes: A repeated cross-sectional evaluation for France, Denmark and Cyprus," Post-Print hal-01212905, HAL.
- Carbonnier, Clément, 2014. "The incidence of non-linear price-dependent consumption taxes," Journal of Public Economics, Elsevier, vol. 118(C), pages 111-119.
- Clément Carbonnier, 2014. "The incidence of non-linear price-dependent consumption taxes," Post-Print hal-02979768, HAL.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," American Economic Journal: Economic Policy, American Economic Association, vol. 6(1), pages 230-271, February.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2011. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," NBER Working Papers 17616, National Bureau of Economic Research, Inc.
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- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," PSE-Ecole d'économie de Paris (Postprint) halshs-00944873, HAL.
- Stantcheva, Stefanie & Piketty, Thomas & Saez, Emmanuel, 2011. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," CEPR Discussion Papers 8675, C.E.P.R. Discussion Papers.
- Stefanie Stantcheva & Emmanuel Saez & Thomas Piketty, 2012. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," 2012 Meeting Papers 78, Society for Economic Dynamics.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," American Economic Journal: Economic Policy, American Economic Association, vol. 6(1), pages 230-271, February.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2011. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," NBER Working Papers 17616, National Bureau of Economic Research, Inc.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," PSE - Labex "OSE-Ouvrir la Science Economique" halshs-00944873, HAL.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," PSE-Ecole d'économie de Paris (Postprint) halshs-00944873, HAL.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," Post-Print halshs-00944873, HAL.
- Stantcheva, Stefanie & Piketty, Thomas & Saez, Emmanuel, 2011. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," CEPR Discussion Papers 8675, C.E.P.R. Discussion Papers.
- Stefanie Stantcheva & Emmanuel Saez & Thomas Piketty, 2012. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," 2012 Meeting Papers 78, Society for Economic Dynamics.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," American Economic Journal: Economic Policy, American Economic Association, vol. 6(1), pages 230-271, February.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2011. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," NBER Working Papers 17616, National Bureau of Economic Research, Inc.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," PSE-Ecole d'économie de Paris (Postprint) halshs-00944873, HAL.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," Post-Print halshs-00944873, HAL.
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- Stefanie Stantcheva & Emmanuel Saez & Thomas Piketty, 2012. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," 2012 Meeting Papers 78, Society for Economic Dynamics.
- Dominique Henriet & Patrick Pintus & Alain Trannoy, 2014. "Is the Flat Tax Optimal under Income Risk?," AMSE Working Papers 1420, Aix-Marseille School of Economics, France, revised 30 May 2014.
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- Erixson, Oscar & Ohlsson, Henry, 2014. "Estate division: Equal sharing as choice, social norm, and legal requirement," Working Paper Series 2014:1, Uppsala University, Department of Economics.
- Erixson, Oscar & Ohlsson, Henry, 2014. "Estate Division: Equal Sharing as Choice, Social Norm, and Legal Requirement," Working Paper Series 1006, Research Institute of Industrial Economics.
- Erixson, Oscar & Ohlsson, Henry, 2014. "Estate division: Equal sharing as choice, social norm, and legal requirement," Working Paper Series, Center for Fiscal Studies 2014:2, Uppsala University, Department of Economics.
- Elinder, Mikael & Persson, Lovisa, 2014. "Property Taxation, Bounded Rationality and House Prices," Working Paper Series 1029, Research Institute of Industrial Economics.
- Ida, Tomoya & Wilhelmsson, Mats, 2014. "An Empirical Test Of The Dominant Tax Externality In Sweden," Working Paper Series 14/5, Royal Institute of Technology, Department of Real Estate and Construction Management & Banking and Finance.
- 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," Discussion Papers 2014/23, Norwegian School of Economics, Department of Business and Management Science.
- Sander Renes & Floris Zoutman, 2014. "When a Price is Enough: Implementation in Optimal Tax Design," CESifo Working Paper Series 4990, CESifo.
- Renes, Sander & Zoutman, Floris T., 2014. "When a Price is Enough: Implementation in Optimal Tax Design," Discussion Papers 2014/32, Norwegian School of Economics, Department of Business and Management Science.
- Sander Renes & Floris T. Zoutman, 2014. "When a Price is Enough: Implementation in Optimal Tax Design," Tinbergen Institute Discussion Papers 14-121/VII, Tinbergen Institute.
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- Zoutman, Floris T. & Jacobs, Bas, 2014. "Optimal Redistribution and Monitoring of Labor Effort," Discussion Papers 2014/33, Norwegian School of Economics, Department of Business and Management Science.
- Erixson, Oscar & Ohlsson, Henry, 2014. "Estate division: Equal sharing as choice, social norm, and legal requirement," Working Paper Series 2014:1, Uppsala University, Department of Economics.
- Erixson, Oscar & Ohlsson, Henry, 2014. "Estate division: Equal sharing as choice, social norm, and legal requirement," Working Paper Series, Center for Fiscal Studies 2014:2, Uppsala University, Department of Economics.
- Erixson, Oscar & Ohlsson, Henry, 2014. "Estate Division: Equal Sharing as Choice, Social Norm, and Legal Requirement," Working Paper Series 1006, Research Institute of Industrial Economics.
- Liang, Che-Yuan, 2014. "Distribution-Free Structural Estimation with Nonlinear Budget Sets," Working Paper Series, Center for Fiscal Studies 2014:4, Uppsala University, Department of Economics.
- Elinder, Mikael & Persson, Lovisa, 2014. "Property taxation, bounded rationality and housing prices," Working Paper Series 2014:4, Uppsala University, Department of Economics.
- Elinder, Mikael & Persson, Lovisa, 2014. "Property taxation, bounded rationality and housing prices," Working Paper Series, Center for Fiscal Studies 2014:6, Uppsala University, Department of Economics.
- Dahlberg, Mattias & Önder, Ali Sina, 2014. "Taxation Of Cross-Border Labor Income And Tax Revenue Sharing In The Öresund Region," Working Paper Series, Center for Fiscal Studies 2014:11, Uppsala University, Department of Economics.
- Tobias Lindhe & Jan Södersten, 2016. "Dividend Taxation and the Cost of New Share Issues," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(2), pages 158-174, June.
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- Lindhe, Tobias & Södersten, Jan, 2014. "Dividend Taxation and the Cost of New Share Issues," Working Paper Series, Center for Fiscal Studies 2014:12, Uppsala University, Department of Economics.
- Erixson, Oscar & Ohlsson, Henry, 2014. "Estate division: Equal sharing as choice, social norm, and legal requirement," Working Paper Series, Center for Fiscal Studies 2014:2, Uppsala University, Department of Economics.
- Erixson, Oscar & Ohlsson, Henry, 2014. "Estate division: Equal sharing as choice, social norm, and legal requirement," Working Paper Series 2014:1, Uppsala University, Department of Economics.
- Erixson, Oscar & Ohlsson, Henry, 2014. "Estate Division: Equal Sharing as Choice, Social Norm, and Legal Requirement," Working Paper Series 1006, Research Institute of Industrial Economics.
- Elinder, Mikael & Persson, Lovisa, 2014. "Property taxation, bounded rationality and housing prices," Working Paper Series, Center for Fiscal Studies 2014:6, Uppsala University, Department of Economics.
- Elinder, Mikael & Persson, Lovisa, 2014. "Property taxation, bounded rationality and housing prices," Working Paper Series 2014:4, Uppsala University, Department of Economics.
- Miyazaki, Takeshi & Kitamura, Yukinobu, 2014. "Redistributive Effects of Income Tax Rates and Tax Base 1984-2009: Evidence from Japanese Tax Reforms," Discussion Paper Series 610, Institute of Economic Research, Hitotsubashi University.
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- Laszlo Goerke, 2014. "Tax Evasion by Individuals," IAAEU Discussion Papers 201409, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
- Lars-H. R. Siemers, 2014. "A General Microsimulation Model for the EU VAT with a specific Application to Germany," International Journal of Microsimulation, International Microsimulation Association, vol. 7(2), pages 40-93.
- Lars-H. R. Siemers, 2014. "A General Microsimulation Model for the EU VAT with a specific Application to Germany," Volkswirtschaftliche Diskussionsbeiträge 167-14, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
- Lars-H. R. Siemers, 2014. "A General Microsimulation Model for the EU VAT with a specific Application to Germany," MAGKS Papers on Economics 201445, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
- Claudio Agostini & Mariel C. Siravegna, 2014. "The Effect of the Capital Gains Tax Exemption on Stock Market Prices in Chile," Revista de Analisis Economico – Economic Analysis Review, Universidad Alberto Hurtado/School of Economics and Business, vol. 29(2), pages 25-46, October.
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- Tommaso Agasisti & Sergio Longobardi & Andrea Regoli, 2014. "Does public spending improve educational resilience? A longitudinal analysis of OECD-PISA data," Working papers 3, Società Italiana di Economia Pubblica.
- Daniele Pacifico, 2014. "On the role of unobserved preference Heterogeneity in discrete choice Models of labour supply," Working Papers 6, Department of the Treasury, Ministry of the Economy and of Finance.
- Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2015. "Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure," Journal of Economic Behavior & Organization, Elsevier, vol. 109(C), pages 85-100.
- Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2014. "Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure," ZEW Discussion Papers 14-014, ZEW - Leibniz Centre for European Economic Research.
- Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2014. "Circumstantial Risk: Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure," IZA Discussion Papers 7917, Institute of Labor Economics (IZA).
- Athreya, Kartik & Reilly, Devin & Simpson, Nicole B., 2014. "Single Mothers and the Earned Income Tax Credit: Insurance Without Disincentives?," IZA Discussion Papers 8114, Institute of Labor Economics (IZA).
- Kreiner, Claus Thustrup & Munch, Jakob Roland & Whitta-Jacobsen, Hans Jørgen, 2015. "Taxation and the long run allocation of labor: Theory and Danish evidence," Journal of Public Economics, Elsevier, vol. 127(C), pages 74-86.
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- Yuri Andrienko & Patricia Apps & Ray Rees, 2014. "Optimal Taxation, Inequality and Top Incomes," CEPR Discussion Papers 690, Centre for Economic Policy Research, Research School of Economics, Australian National University.
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- Guner, Nezih & Ventura, Gustavo & Kaygusuz, Remzi, 2013. "Childcare Subsidies and Household Labor Supply," CEPR Discussion Papers 9775, C.E.P.R. Discussion Papers.
- Guner, Nezih & Kaygusuz, Remzi & Ventura, Gustavo, 2014. "Childcare Subsidies and Household Labor Supply," IZA Discussion Papers 8303, Institute of Labor Economics (IZA).
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2013. "Childcare Subsidies and Household Labor Supply," Working Papers 738, Barcelona School of Economics.
- Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2014. "Sufficient statistic or not? The elasticity of taxable income in the presence of deduction possibilities," ZEW Discussion Papers 14-078, ZEW - Leibniz Centre for European Economic Research.
- Siegloch, Sebastian & Doerrenberg, Philipp & Peichl, Andreas, 2015. "Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113076, Verein für Socialpolitik / German Economic Association.
- Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2014. "Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities," IZA Discussion Papers 8554, Institute of Labor Economics (IZA).
- Yuri Andrienko & Patricia Apps & Ray Rees, 2015. "Gender Bias in Tax Systems Based on Household Income," Annals of Economics and Statistics, GENES, issue 117-118, pages 141-155.
- Andrienko, Yuri & Apps, Patricia & Rees, Ray, 2014. "Gender Bias in Tax Systems Based on Household Income," IZA Discussion Papers 8676, Institute of Labor Economics (IZA).
- Junyi Zhu, 2014. "Bracket Creep Revisited - with and without r > g: Evidence from Germany," Journal of Income Distribution, Ad libros publications inc., vol. 23(3), pages 106-158, November.
- Zhu, Junyi, 2015. "Bracket creep revisited - with and without r>g: Evidence from Germany," Discussion Papers 37/2015, Deutsche Bundesbank.
- Paetzold, Jörg & Winner, Hannes, 2016. "Taking the high road? Compliance with commuter tax allowances and the role of evasion spillovers," Journal of Public Economics, Elsevier, vol. 143(C), pages 1-14.
- Jörg Paetzold & Hannes Winner, 2014. "Taking the High Road? Compliance with commuter tax allowances and the role of evasion spillovers," Working Papers 1419, Oxford University Centre for Business Taxation.
- Jörg Paetzold & Hannes Winner, 2014. "Taking the High Road? Compliance with Commuter Tax Allowances and the Role of Evasion Spillovers," NRN working papers 2014-11, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Paetzold, Jörg & Winner, Hannes, 2016. "Taking the High Road? Compliance with Commuter Tax Allowances and the Role of Evasion Spillovers," Working Papers in Economics 2016-4, University of Salzburg.
- Jörg Pätzold & Hannes Winner, 2016. "Taking the High Road? Compliance with Commuter Tax Allowances and the Role of Evasion Spillovers," WIFO Working Papers 526, WIFO.
- Denvil Duncan & Ed Gerrish, 2014. "Personal income tax mimicry: evidence from international panel data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 119-152, February.
- Jorge Onrubia & Fidel Picos-Sánchez & María Carmen Rodado, 2014. "Rethinking the Pfähler–Lambert decomposition to analyse real-world personal income taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 796-812, August.
- Håkan Selin, 2014. "The rise in female employment and the role of tax incentives. An empirical analysis of the Swedish individual tax reform of 1971," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(5), pages 894-922, October.
- Håkan Selin, 2009. "The Rise in Female Employment and the Role of Tax Incentives - An Empirical Analysis of the Swedish Individual Tax Reform of 1971," CESifo Working Paper Series 2629, CESifo.
- 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," Working Paper Series, Center for Fiscal Studies 2009:3, Uppsala University, Department of Economics.
- 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," Working Paper Series 2009:4, Uppsala University, Department of Economics.
- Thiess Buettner & Katharina Erbe, 2014. "Revenue and welfare effects of financial sector VAT exemption," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(6), pages 1028-1050, December.
- Andrea Asoni & Tino Sanandaji, 2014. "Taxation and the quality of entrepreneurship," Journal of Economics, Springer, vol. 113(2), pages 101-123, October.
- Asoni, Andrea & Sanandaji, Tino, 2009. "Taxation and the Quality of Entrepreneurship," Working Paper Series 813, Research Institute of Industrial Economics, revised 30 Oct 2013.
- Åsa Hansson & Karin Olofsdotter, 2014. "Labor Taxation and FDI Decisions in the European Union," Open Economies Review, Springer, vol. 25(2), pages 263-287, April.
- Hansson, Åsa & Olofsdotter, Karin, 2011. "Labor Taxation and FDI decisions in the European Union," Working Papers 2011:11, Lund University, Department of Economics.
- Christian Bredemeier, 2014. "Imperfect information and the Meltzer-Richard hypothesis," Public Choice, Springer, vol. 159(3), pages 561-576, June.
- Bredemeier, Christian, 2010. "Imperfect Information and the Meltzer-Richard Hypothesis," Ruhr Economic Papers 213, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
- Michael Overesch & Georg Wamser, 2014. "Bilateral internal debt financing and tax planning of multinational firms," Review of Quantitative Finance and Accounting, Springer, vol. 42(2), pages 191-209, February.
- Mina Baliamoune-Lutz & Pierre Garello, 2014. "Tax structure and entrepreneurship," Small Business Economics, Springer, vol. 42(1), pages 165-190, January.
- Mina Baliamoune-Lutz & Pierre Garello, 2011. "Tax Structure And Entrepreneurship," Post-Print halshs-00706942, HAL.
- Mina Baliamoune-Lutz & Pierre Garello, 2011. "Tax Structure and Entrepreneurship," CAE Working Papers 94, Aix-Marseille Université, CERGAM.
- Seng-Eun Choi, 2014. "Is Self-Employment Income More Responsive to Income Tax Rate?," Korean Economic Review, Korean Economic Association, vol. 30, pages 67-84.
- Alfred Boss, 2014. "Die Lohnsteuer- und die Sozialabgabenbelastung ausgewählter Arbeitnehmerhaushalte in Deutschland 2013–2017," Kiel Working Papers 1970, Kiel Institute for the World Economy.
- Christoph Basten & Maximilian von Ehrlich & Andrea Lassmann, 2014. "Income Taxes, Sorting, and the Costs of Housing," KOF Working papers 14-362, KOF Swiss Economic Institute, ETH Zurich.
- Søgaard, Jakob Egholt, 2019. "Labor supply and optimization frictions: Evidence from the Danish student labor market," Journal of Public Economics, Elsevier, vol. 173(C), pages 125-138.
- Jakob Egholt Søgaard, 2014. "Labor Supply and Optimization Frictions: Evidence from the Danish student labor market," EPRU Working Paper Series 2014-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Langenmayr, Dominika, 2017. "Voluntary disclosure of evaded taxes — Increasing revenue, or increasing incentives to evade?," Journal of Public Economics, Elsevier, vol. 151(C), pages 110-125.
- Dominika Langenmayr, 2017. "Voluntary Disclosure of Evaded Taxes—Increasing Revenue, or Increasing Incentives to Evade?," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
- Langenmayr, Dominika, 2014. "Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?," Discussion Papers in Economics 21359, University of Munich, Department of Economics.
- Langenmayr, Dominika, 2015. "Voluntary disclosure of evaded taxes - Increasing revenue, or increasing incentives to evade?," Munich Reprints in Economics 27308, University of Munich, Department of Economics.
- Dominika Langenmayr, 2015. "Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?," CESifo Working Paper Series 5349, CESifo.
- Langenmayr, Dominika Irma, 2015. "Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113101, Verein für Socialpolitik / German Economic Association.
- Raphaël Parchet, 2019. "Are Local Tax Rates Strategic Complements or Strategic Substitutes?," American Economic Journal: Economic Policy, American Economic Association, vol. 11(2), pages 189-224, May.
- Raphael Parchet, 2014. "Are Local Tax Rates Strategic Complements or Strategic Substitutes?," IdEP Economic Papers 1407, USI Università della Svizzera italiana.
- Luis Huesca & Abdelkrim Araar, 2014. "Progressivity of Taxes and Transfers: the Mexican Case 2012," Cahiers de recherche 1407, CIRPEE.
- Gerlinde Verbist & Francesco Figari, 2014. "The Redistributive Effect and Progressivity of Taxes Revisited: An International Comparison across the European Union," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 405-429, September.
- Figari, Francesco & Verbist, Gerlinde, 2014. "The redistributive effect and progressivity of taxes revisited: an international comparison across the European Union," EUROMOD Working Papers EM6/14, EUROMOD at the Institute for Social and Economic Research.
- André Decoster & Peter Haan, 2014. "Welfare Effects of a Shift of Joint to Individual Taxation in the German Personal Income Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(4), pages 599-624, December.
- Masaaki Suzuki, 2014. "Debates on Individual Income Tax and Potential Japanese Tax Reforms," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 10(3), pages 371-396, October.
- Atsushi Nakamoto, 2014. "Japan fs Income Tax Base: Comparison with Other Countries and Estimation of Tax Reform," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 10(3), pages 397-414, October.
- Naoki Oka, 2014. "Status of the Income Tax Burden in Japan - Focusing on High-Income Earners -," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 10(3), pages 415-456, October.
- Taro Ohno & Masahiko Nakazawa & Kazuya Matsuda & Kazuaki Kikuta & Tomoko Masuda, 2014. "Tax and Social Insurance Burden on Households : Estimate Using National Survey of Family Income and Expenditure," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 10(3), pages 457-480, October.
- Kazuya Matsuda & Yumiko Ozeki & Kazuaki Kikuta & Junji Ueda, 2014. "The Impact of Demographic Changes on Social Security Payments and the Personal Income Tax Base - Long-term Micro-simulation Approach -," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 10(3), pages 481-518, October.
- Hiroyuki Yashio & Keishi Hachisuka, 2014. "Impact of Population Aging on the Personal Income Tax Base in Japan : Simulation Analysis of Taxation on Pension Benefits Using Micro Data," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 10(3), pages 519-542, October.
- Michael Hilmer, 2014. "Bailouts, Bonuses and Bankers' Short-Termism," Working Papers tax-mpg-rps-2014-17, Max Planck Institute for Tax Law and Public Finance.
- Michael Hilmer, 2014. "Too Many to Fail - How Bonus Taxation Prevents Gambling for Bailouts," Working Papers tax-mpg-rps-2014-18, Max Planck Institute for Tax Law and Public Finance.
- Casey B. Mulligan, 2015. "The New Full-Time Employment Taxes," Tax Policy and the Economy, University of Chicago Press, vol. 29(1), pages 89-132.
- Casey B. Mulligan, 2014. "The New Full-Time Employment Taxes," NBER Chapters, in: Tax Policy and the Economy, Volume 29, pages 89-132, National Bureau of Economic Research, Inc.
- Casey B. Mulligan, 2014. "The New Full-time Employment Taxes," NBER Working Papers 20580, National Bureau of Economic Research, Inc.
- Louis Kaplow, 2014. "Government Policy and Labor Supply with Myopic or Targeted Savings Decisions," NBER Chapters, in: Tax Policy and the Economy, Volume 29, pages 159-193, National Bureau of Economic Research, Inc.
- Louis Kaplow, 2015. "Government Policy and Labor Supply with Myopic or Targeted Savings Decisions," NBER Working Papers 21109, National Bureau of Economic Research, Inc.
- David Albouy & Andrew Hanson, 2014. "Tax Benefits to Housing and Inefficiencies in Location and Consumption," NBER Working Papers 19815, National Bureau of Economic Research, Inc.
- Dayanand S. Manoli & Nicholas Turner, 2014. "Cash-on-Hand & College Enrollment: Evidence from Population Tax Data and Policy Nonlinearities," NBER Working Papers 19836, National Bureau of Economic Research, Inc.
- Patrick Bolton & Hui Chen & Neng Wang, 2014. "Debt, Taxes, and Liquidity," NBER Working Papers 20009, National Bureau of Economic Research, Inc.
- Kate Ambler & Diego Aycinena & Dean Yang, 2015. "Channeling Remittances to Education: A Field Experiment among Migrants from El Salvador," American Economic Journal: Applied Economics, American Economic Association, vol. 7(2), pages 207-232, April.
- Kate Ambler & Diego Aycinena & Dean Yang, 2014. "Channeling Remittances to Education: A Field Experiment Among Migrants from El Salvador," NBER Working Papers 20262, National Bureau of Economic Research, Inc.
- Kevin Milligan & Michael Smart, 2015. "Taxation and top incomes in Canada," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 48(2), pages 655-681, May.
- Kevin Milligan & Michael Smart, 2015. "Taxation and top incomes in Canada," Canadian Journal of Economics, Canadian Economics Association, vol. 48(2), pages 655-681, May.
- Milligan, Kevin & Smart, Michael, 2014. "Taxation and top incomes in Canada," CLSSRN working papers clsrn_admin-2014-52, Vancouver School of Economics, revised 25 Nov 2014.
- Kevin Milligan & Michael Smart, 2014. "Taxation and Top Incomes in Canada," NBER Working Papers 20489, National Bureau of Economic Research, Inc.
- Casey B. Mulligan, 2015. "The New Full-Time Employment Taxes," Tax Policy and the Economy, University of Chicago Press, vol. 29(1), pages 89-132.
- Casey B. Mulligan, 2014. "The New Full-Time Employment Taxes," NBER Chapters, in: Tax Policy and the Economy, Volume 29, pages 89-132, National Bureau of Economic Research, Inc.
- Casey B. Mulligan, 2014. "The New Full-time Employment Taxes," NBER Working Papers 20580, National Bureau of Economic Research, Inc.
- Krueger, Dirk & Kindermann, Fabian, 2014. "High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk," CEPR Discussion Papers 10208, C.E.P.R. Discussion Papers.
- Fabian Kindermann & Dirk Krueger, 2014. "High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk," NBER Working Papers 20601, National Bureau of Economic Research, Inc.
- Fabian Kindermann & Dirk Krueger, 2014. "High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk," PIER Working Paper Archive 14-036, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
- Dayanand S. Manoli & Nicholas Turner, 2014. "Nudges and Learning: Evidence from Informational Interventions for Low-Income Taxpayers," NBER Working Papers 20718, National Bureau of Economic Research, Inc.
- Rasmus Højbjerg Jacobsen & Svend E. Hougaard Jensen, 2014. "Changing Age and Household Patterns: Implications for Welfare Costs in Denmark 1982 – 2007," Nordic Journal of Political Economy, Nordic Journal of Political Economy, vol. 39, pages 1-4.
- Nelson Leitão Paes, 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 ," Nova Economia, Economics Department, Universidade Federal de Minas Gerais (Brazil), vol. 24(3), pages 541-554, September.
- Emil Kalchev, 2014. "The Bulgarian Flat Tax," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 33-41, January.
- Creedy, John & Gemmell, Norman & Scobie, Grant, 2015. "Pensions, savings and housing: A life-cycle framework with policy simulations," Economic Modelling, Elsevier, vol. 46(C), pages 346-357.
- John Creedy & Norman Gemmell & Grant Scobie, 2014. "Pensions, Savings and Housing: A Life-cycle Framework with Policy Simulations," Treasury Working Paper Series 14/14, New Zealand Treasury.
- Creedy, John & Gemmell, Norman & Scobie, Grant, 2015. "Pensions, Savings and Housing: A Life-cycle Framework with Policy Simulations," Working Paper Series 18868, Victoria University of Wellington, Chair in Public Finance.
- Enid Slack & Richard M Bird, 2014. "The Political Economy of Property Tax Reform," OECD Working Papers on Fiscal Federalism 18, OECD Publishing.
- Philip Hemmings, 2014. "How to Improve Taxes and Transfers in Israel," OECD Economics Department Working Papers 1113, OECD Publishing.
- Rik de Boer & Rosamaria Bitetti, 2014. "A Revival of the Private Rental Sector of the Housing Market?: Lessons from Germany, Finland, the Czech Republic and the Netherlands," OECD Economics Department Working Papers 1170, OECD Publishing.
- Joel Slemrod & Christian Gillitzer, 2014. "Editor's Choice Insights from a Tax-systems Perspective," CESifo Economic Studies, CESifo Group, vol. 60(1), pages 1-31.
- Henrik Jacobsen Kleven & Camille Landais & Esben Schultz, 2014. "Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 129(1), pages 333-378.
- Saez, Emmanuel & Kleven, Henrik & Landais, Camille & Schultz, Esben, 2013. "Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark," CEPR Discussion Papers 9410, C.E.P.R. Discussion Papers.
- Henrik Jacobsen Kleven & Camille Landais & Emmanuel Saez & Esben Anton Schultz, 2013. "Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark," NBER Working Papers 18885, National Bureau of Economic Research, Inc.
- Krueger, Dirk & Kindermann, Fabian, 2014. "High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk," CEPR Discussion Papers 10208, C.E.P.R. Discussion Papers.
- Fabian Kindermann & Dirk Krueger, 2014. "High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk," PIER Working Paper Archive 14-036, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
- Fabian Kindermann & Dirk Krueger, 2014. "High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk," NBER Working Papers 20601, National Bureau of Economic Research, Inc.
- Luksander, Alexandra & Béres, Dániel & Huzdik, Katalin & Németh, Erzsébet, 2014. "Analysis of the Factors that Influence the Financial Literacy of Young People Studying in Higher Education," Public Finance Quarterly, Corvinus University of Budapest, vol. 59(2), pages 220-241.
- Horváthné Kökény, Annamária & Széles, Zsuzsanna, 2014. "What Influences the Savings Decisions of the Hungarian Population?," Public Finance Quarterly, Corvinus University of Budapest, vol. 59(4), pages 425-443.
2013
- Estelle P. Dauchy & Christopher Balding, 2013. "Federal Income Tax Revenue Volatility Since 1966," Working Papers w0198, New Economic School (NES).
- Rafael Di Tella & Juan Dubra, 2013.
"Fairness and Redistribution: Comment,"
American Economic Review, American Economic Association, vol. 103(1), pages 549-553, February.
- Rafael Di Tella & Juan Dubra, 2013. "Fairness and Redistribution, a comment," Documentos de Trabajo/Working Papers 1302, Facultad de Ciencias Empresariales y Economia. Universidad de Montevideo..
- Alberto Alesina & George-Marios Angeletos & Guido Cozzi, 2013. "Fairness and Redistribution: Reply," American Economic Review, American Economic Association, vol. 103(1), pages 554-561, February.
- Timothy Besley & Maitreesh Ghatak, 2013. "Bailouts and the Optimal Taxation of Bonus Pay," American Economic Review, American Economic Association, vol. 103(3), pages 163-167, May.
- Wojciech Kopczuk, 2013.
"Incentive Effects of Inheritances and Optimal Estate Taxation,"
American Economic Review, American Economic Association, vol. 103(3), pages 472-477, May.
- Wojciech Kopczuk, 2013. "Incentive Effects of Inheritances and Optimal Estate Taxation," NBER Working Papers 18747, National Bureau of Economic Research, Inc.
- Kathleen McGarry, 2013. "The Estate Tax and Inter Vivos Transfers over Time," American Economic Review, American Economic Association, vol. 103(3), pages 478-483, May.
- James R. Hines, 2013. "Income and Substitution Effects of Estate Taxation," American Economic Review, American Economic Association, vol. 103(3), pages 484-488, May.
- Emmanuel Farhi & Iván Werning, 2013.
"Estate Taxation with Altruism Heterogeneity,"
American Economic Review, American Economic Association, vol. 103(3), pages 489-495, May.
- Emmanuel Farhi & Ivan Werning, "undated". "Estate Taxation with Altruism Heterogeneity," Working Paper 71016, Harvard University OpenScholar.
- Emmanuel Farhi & Iván Werning, 2013. "Estate Taxation with Altruism Heterogeneity," NBER Working Papers 18792, National Bureau of Economic Research, Inc.
- Dirk Krueger & Alexander Ludwig, 2013. "Optimal Progressive Labor Income Taxation and Education Subsidies When Education Decisions and Intergenerational Transfers Are Endogenous," American Economic Review, American Economic Association, vol. 103(3), pages 496-501, May.
- Karel Mertens & Morten O. Ravn, 2013.
"The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States,"
American Economic Review, American Economic Association, vol. 103(4), pages 1212-1247, June.
- Ravn, Morten & Mertens, Karel, 2011. "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States," CEPR Discussion Papers 8554, C.E.P.R. Discussion Papers.
- Morten Ravn & Karel Mertens, 2012. "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States," 2012 Meeting Papers 638, Society for Economic Dynamics.
- Henrik Jacobsen Kleven & Camille Landais & Emmanuel Saez, 2013.
"Taxation and International Migration of Superstars: Evidence from the European Football Market,"
American Economic Review, American Economic Association, vol. 103(5), pages 1892-1924, August.
- Henrik Kleven & Camille Landais & Emmanuel Saez, 2010. "Taxation and International Migration of Superstars: Evidence from the European Football Market," NBER Working Papers 16545, National Bureau of Economic Research, Inc.
- Saez, Emmanuel & Kleven, Henrik & Landais, Camille, 2010. "Taxation and International Migration of Superstars: Evidence from the European Football Market," CEPR Discussion Papers 8134, C.E.P.R. Discussion Papers.
- Raj Chetty & John N. Friedman & Emmanuel Saez, 2013.
"Using Differences in Knowledge across Neighborhoods to Uncover the Impacts of the EITC on Earnings,"
American Economic Review, American Economic Association, vol. 103(7), pages 2683-2721, December.
- Raj Chetty & John N. Friedman & Emmanuel Saez, 2012. "Using Differences in Knowledge Across Neighborhoods to Uncover the Impacts of the EITC on Earnings," NBER Working Papers 18232, National Bureau of Economic Research, Inc.
- Raj Chetty & Emmanuel Saez, 2013.
"Teaching the Tax Code: Earnings Responses to an Experiment with EITC Recipients,"
American Economic Journal: Applied Economics, American Economic Association, vol. 5(1), pages 1-31, January.
- Raj Chetty & Emmanuel Saez, 2009. "Teaching the Tax Code: Earnings Responses to an Experiment with EITC Recipients," NBER Working Papers 14836, National Bureau of Economic Research, Inc.
- Mark R. Jacobsen, 2013. "Evaluating US Fuel Economy Standards in a Model with Producer and Household Heterogeneity," American Economic Journal: Economic Policy, American Economic Association, vol. 5(2), pages 148-187, May.
- Sara LaLumia, 2013.
"The EITC, Tax Refunds, and Unemployment Spells,"
American Economic Journal: Economic Policy, American Economic Association, vol. 5(2), pages 188-221, May.
- Sara LaLumia, 2011. "The EITC, Tax Refunds, and Unemployment Spells," Department of Economics Working Papers 2011-08, Department of Economics, Williams College.
- Steven N. Kaplan & Joshua Rauh, 2013. "It's the Market: The Broad-Based Rise in the Return to Top Talent," Journal of Economic Perspectives, American Economic Association, vol. 27(3), pages 35-56, Summer.
- Durst, Ron L., 2013. "The Effects of the Federal Estate Tax on Farm Households," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, vol. 28(1), pages 1-4.
- McEowen, Roger A., 2013. "An Overview of Changes in the American Taxpayer Relief Act of 2012 Impacting Agriculture," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, vol. 28(1), pages 1-4.
- Armbruster, Walter J., 2013. "Agricultural Implications of the American Taxpayer Relief Act of 2012," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, vol. 28(1), pages 1-2.
- Williamson, James M., 2013. "Agriculture, the Tax Code, and Potential Tax Reform," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, vol. 28(2), pages 1-5.
- Kauffman, Nathan S., 2013. "Credit Markets and Land Ownership for Young and Beginning Farmers," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, vol. 28(2), pages 1-5.
- Ward, Ruby & Teegerstrom, Trent & Hiller, Joseph G., 2013. "IRS Tax Rules and Native American Producers: One Size Does Not Fit All," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, vol. 28(2), pages 1-6.
- Williamson, James M. & Katchova, Ani L., 2013.
"Tax-Exempt Bond Financing for Beginning and Low-Equity Farmers: The Case of ‘Aggie Bonds’,"
Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 45(3), pages 485-496, August.
- Williamson, James M. & Katchova, Ani L., 2013. "Tax-Exempt Bond Financing for Beginning and Low-Equity Farmers: The Case of 'Aggie Bonds'," Journal of Agricultural and Applied Economics, Southern Agricultural Economics Association, vol. 45, pages 1-12, August.
- Nicholas Lawson, 2017.
"Fiscal Externalities and Optimal Unemployment Insurance,"
American Economic Journal: Economic Policy, American Economic Association, vol. 9(4), pages 281-312, November.
- Nicholas Lawson, 2013. "Fiscal Externalities and Optimal Unemployment Insurance," Working Papers halshs-00907807, HAL.
- Nicholas Lawson, 2013. "Fiscal Externalities and Optimal Unemployment Insurance," AMSE Working Papers 1357, Aix-Marseille School of Economics, France, revised 21 Nov 2013.
- Tine Stanovnik & Miroslav Verbič, 2013. "Earnings inequality and tax progressivity in Slovenia, 1991–2009," Acta Oeconomica, Akadémiai Kiadó, Hungary, vol. 63(4), pages 405-421, December.
- Laura Zaccaria, 2013. "The risks of a heavier taxation for Italian savings," BANCARIA, Bancaria Editrice, vol. 7, pages 68-73, July.
- Nikolay Galabov, 2013. "Budget revenues of Bulgaria and of the European Union (2000-2011)," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 3-26,27-49.
- Sami Alpanda & Sarah Zubairy, 2016.
"Housing and Tax Policy,"
Journal of Money, Credit and Banking, Blackwell Publishing, vol. 48(2-3), pages 485-512, March.
- Sami Alpanda & Sarah Zubairy, 2013. "Housing and Tax Policy," Staff Working Papers 13-33, Bank of Canada.
- Srđan Đinđić, 2013. "Taxation And Forms Of Organising Business Activities," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 58(196), pages 133-156, January –.
- Saša Ranđelović, 2013. "The Estimation Of Tax-Benefit Automatic Stabilizers In Serbia: A Combined Micro-Macro Approach," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 58(198), pages 61-88, July - Se.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2014.
"Income Taxation of U.S. Households: Facts and Parametric Estimates,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 17(4), pages 559-581, October.
- Guner, Nezih & Ventura, Gustavo & Kaygusuz, Remzi, 2012. "Income Taxation of U.S. Households: Facts and Parametric Estimates," CEPR Discussion Papers 9078, C.E.P.R. Discussion Papers.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2013. "Income Taxation of U.S. Households: Facts and Parametric Estimates," Working Papers 705, Barcelona School of Economics.
- Guner, Nezih & Ventura, Gustavo & Kaygusuz, Remzi, 2013.
"Childcare Subsidies and Household Labor Supply,"
CEPR Discussion Papers
9775, C.E.P.R. Discussion Papers.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2013. "Childcare Subsidies and Household Labor Supply," Working Papers 738, Barcelona School of Economics.
- Guner, Nezih & Kaygusuz, Remzi & Ventura, Gustavo, 2014. "Childcare Subsidies and Household Labor Supply," IZA Discussion Papers 8303, Institute of Labor Economics (IZA).
- Laszlo Goerke, 2013.
"Human Capital Formation And Tax Evasion,"
Bulletin of Economic Research, Wiley Blackwell, vol. 65(1), pages 91-105, January.
- Laszlo Goerke, 2012. "Human Capital Formation and Tax Evasion," CESifo Working Paper Series 3719, CESifo.
- Ian Davidoff & Andrew Leigh, 2013.
"How Do Stamp Duties Affect the Housing Market?,"
The Economic Record, The Economic Society of Australia, vol. 89(286), pages 396-410, September.
- Davidoff, Ian & Leigh, Andrew, 2013. "How Do Stamp Duties Affect the Housing Market?," IZA Discussion Papers 7463, Institute of Labor Economics (IZA).
- Bach Stefan & Corneo Giacomo & Steiner Viktor, 2013.
"Effective Taxation of Top Incomes in Germany,"
German Economic Review, De Gruyter, vol. 14(2), pages 115-137, May.
- Stefan Bach & Giacomo Corneo & Viktor Steiner, 2013. "Effective Taxation of Top Incomes in Germany," German Economic Review, Verein für Socialpolitik, vol. 14(2), pages 115-137, May.
- Bach, Stefan & Corneo, Giacomo & Steiner, Viktor, 2011. "Effective taxation of top incomes in Germany," Discussion Papers 2011/18, Free University Berlin, School of Business & Economics.
- Alberto Galasso & Mark Schankerman & Carlos J. Serrano, 2013.
"Trading and enforcing patent rights,"
RAND Journal of Economics, RAND Corporation, vol. 44(2), pages 275-312, June.
- Alberto Galasso & Mark Schankerman & Carlos J. Serrano, 2011. "Trading and Enforcing Patent Rights," NBER Working Papers 17367, National Bureau of Economic Research, Inc.
- Alberto Galasso & Mark Schankerman & Carlos J. Serrano, 2011. "Trading and Enforcing Patent Rights," CEP Discussion Papers dp1072, Centre for Economic Performance, LSE.
- Galasso, Alberto & Schankerman, Mark & Serrano, Carlos J., 2013. "Trading and enforcing patent rights," LSE Research Online Documents on Economics 51080, London School of Economics and Political Science, LSE Library.
- Schankerman, Mark & Serrano, Carlos & Galasso, Alberto, 2011. "Trading and Enforcing Patent Rights," CEPR Discussion Papers 8573, C.E.P.R. Discussion Papers.
- Bellettini Giorgio & Taddei Filippo & Zanella Giulio, 2013. "Bequest taxes, donations, and house prices," The B.E. Journal of Macroeconomics, De Gruyter, vol. 13(1), pages 355-379, October.
- Stefan Bach & Giacomo Corneo & Viktor Steiner, 2013.
"Effective Taxation of Top Incomes in Germany,"
German Economic Review, Verein für Socialpolitik, vol. 14(2), pages 115-137, May.
- Bach Stefan & Corneo Giacomo & Steiner Viktor, 2013. "Effective Taxation of Top Incomes in Germany," German Economic Review, De Gruyter, vol. 14(2), pages 115-137, May.
- Bach, Stefan & Corneo, Giacomo & Steiner, Viktor, 2011. "Effective taxation of top incomes in Germany," Discussion Papers 2011/18, Free University Berlin, School of Business & Economics.
- Jarkko Harju & Tuomas Matikka, 2013. "The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?," Working Papers 1313, Oxford University Centre for Business Taxation.
- Alstadsæter, Annette & Jacob, Martin, 2013.
"The effect of awareness and incentives on tax evasion,"
arqus Discussion Papers in Quantitative Tax Research
147, arqus - Arbeitskreis Quantitative Steuerlehre.
- Annette Alstadsæter & Martin Jacob, 2013. "The effect of awareness and incentives on tax evasion," Working Papers 1314, Oxford University Centre for Business Taxation.
- Annette Alstadsæter & Martin Jacob, 2013. "The Effect of Awareness and Incentives on Tax Evasion," CESifo Working Paper Series 4369, CESifo.
- Klara Kaliskova, 2013. "Family Taxation and the Female Labor Supply: Evidence from the Czech Republic," CERGE-EI Working Papers wp496, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
- Goerke, Laszlo, 2013.
"Relative consumption and tax evasion,"
Journal of Economic Behavior & Organization, Elsevier, vol. 87(C), pages 52-65.
- Laszlo Goerke, 2013. "Relative Consumption and Tax Evasion," IAAEU Discussion Papers 201301, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
- Laszlo Goerke, 2013. "Relative Consumption and Tax Evasion," CESifo Working Paper Series 4077, CESifo.
- Mario Morger, 2013. "What Do Immigrants Value Most About Switzerland? Evidence of the Relative Importance of Income Taxes," CESifo Working Paper Series 4134, CESifo.
- Alstadsæter, Annette & Jacob, Martin, 2013.
"Who participates in tax avoidance?,"
arqus Discussion Papers in Quantitative Tax Research
148, arqus - Arbeitskreis Quantitative Steuerlehre.
- Annette Alstadsæter & Martin Jacob, 2013. "Who Participates in Tax Avoidance?," CESifo Working Paper Series 4219, CESifo.
- Jarkko Harju & Tuomas Kosonen, 2012.
"The Impact of Tax Incentives on the Economic Activity of Entrepreneurs,"
Working Papers
1220, Oxford University Centre for Business Taxation.
- Jarkko Harju & Tuomas Kosonen, 2013. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," CESifo Working Paper Series 4259, CESifo.
- Jarkko Harju & Tuomas Kosonen, 2012. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," NBER Working Papers 18442, National Bureau of Economic Research, Inc.
- Kosonen, Tuomas & Harju, Jarkko, 2013. "The impact of tax incentives on the economic activity of entrepreneurs," Working Papers 42, VATT Institute for Economic Research.
- Jan Thomas Martini & Rainer Niemann, 2013. "The Impact of Taxation on International Assignment Decisions - A Principal-Agent Approach," CESifo Working Paper Series 4323, CESifo.
- Alstadsæter, Annette & Jacob, Martin, 2013.
"The effect of awareness and incentives on tax evasion,"
arqus Discussion Papers in Quantitative Tax Research
147, arqus - Arbeitskreis Quantitative Steuerlehre.
- Annette Alstadsæter & Martin Jacob, 2013. "The Effect of Awareness and Incentives on Tax Evasion," CESifo Working Paper Series 4369, CESifo.
- Annette Alstadsæter & Martin Jacob, 2013. "The effect of awareness and incentives on tax evasion," Working Papers 1314, Oxford University Centre for Business Taxation.
- Hans Fehr & Manuel Kallweit & Fabian Kindermann, 2013.
"Reforming Family Taxation in Germany: Labor Supply vs. Insurance Effects,"
SOEPpapers on Multidisciplinary Panel Data Research
613, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Hans Fehr & Manuel Kallweit & Fabian Kindermann, 2013. "Reforming Family Taxation in Germany - Labor Supply vs. Insurance Effects," CESifo Working Paper Series 4386, CESifo.
- Gerber, Anke & Nicklisch, Andreas & Voigt, Stefan, 2013.
"Strategic choices for redistribution and the veil of ignoranceː theory and experimental evidence,"
WiSo-HH Working Paper Series
5, University of Hamburg, Faculty of Business, Economics and Social Sciences, WISO Research Laboratory.
- Anke Gerber & Andreas Nicklisch & Stefan Voigt, 2013. "Strategic Choices for Redistribution and the Veil of Ignorance: Theory and Experimental Evidence," CESifo Working Paper Series 4423, CESifo.
- Johann Brunner & Susanne Pech, 2013.
"Taxing bequests and consumption in the steady state,"
Economics working papers
2013-15, Department of Economics, Johannes Kepler University Linz, Austria.
- Johann K. Brunner & Susanne Pech, 2017. "Taxing bequests and consumption in the steady state," Economics working papers 2017-17, Department of Economics, Johannes Kepler University Linz, Austria.
- Johann K. Brunner & Susanne Pech, 2013. "Taxing Bequests and Consumption in the Steady State," CESifo Working Paper Series 4453, CESifo.
- Dieter Dziadkowski, 2013. "Zur Regionalisierung weiterer Steuertarife in Deutschland – Der Bayern-Tarif als Starting Point?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 66(05), pages 20-28, March.
- Wolfgang Scherf & Christian Waldhoff & Christoph Spengel & Frank Streif & Andreas Richter & Lutz Goebel & Nils Schmid & Claudia Neugebauer & Kerstin Schneider, 2013. "Vermögensteuer: Steuergerechtigkeit und zusätzliches Steuereinkommen oder Belastung für den Standort Deutschland?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 66(14), pages 03-24, July.
- Gisela Färber & André W. Heinemann & Tanja Kasten & Reiner Holznagel & Jens Lemmer, 2013. "Verlängerung des Solidaritätszuschlags: Falsches Signal bei der Steuerpolitik?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 66(18), pages 03-16, October.
- Holger Bonin & Anita Fichtl & Helmut Rainer & C. Katharina Spieß & Holger Stichnoth & Katharina Wrohlich & Anita Dietrich, 2013. "Lehren für die Familienpolitik – Zentrale Resultate der Gesamtevaluation familienbezogener Leistungen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 66(18), pages 22-30, October.
- Estelle P. Dauchy & Christopher Balding, 2013. "Federal Income Tax Revenue Volatility Since 1966," Working Papers w0198, Center for Economic and Financial Research (CEFIR).
- Jean-François Wen & Daniel V. Gordon, 2014.
"An Empirical Model of Tax Convexity and Self-Employment,"
The Review of Economics and Statistics, MIT Press, vol. 96(3), pages 471-482, July.
- Jean-Francois Wen & Daniel V. Gordon, "undated". "An Empirical Model of Tax Convexity and Self-Employment," Working Papers 2014-33, Department of Economics, University of Calgary, revised 03 Feb 2014.
- Roberto Steiner & Alex Cañas, 2013. "Tributación y Equidad en Colombia," Documentos CEDE 11453, Universidad de los Andes, Facultad de Economía, CEDE.
- Leon Bettendorf & Kees Folmer & Egbert Jongen, 2013. "The dog that did not bark: The EITC for single mothers in the Netherlands," CPB Discussion Paper 229, CPB Netherlands Bureau for Economic Policy Analysis.
- Leon Bettendorf & Kees Folmer & Egbert Jongen, 2013. "The dog that did not bark: The EITC for single mothers in the Netherlands," CPB Discussion Paper 229.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
- Sander Gerritsen & Karen van der Wiel & Erik Plug, 2013. "Up or out? How individual research grants affect academic careers in the Netherlands," CPB Discussion Paper 249, CPB Netherlands Bureau for Economic Policy Analysis.
- Sander Gerritsen & Karen van der Wiel & Erik Plug, 2013. "Up or out? How individual research grants affect academic careers in the Netherlands," CPB Discussion Paper 249.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
- Leon Bettendorf & Duncan van Limbergen, 2013. "The stability of tax elasticities in The Netherlands," CPB Discussion Paper 256, CPB Netherlands Bureau for Economic Policy Analysis.
- Leon Bettendorf & Duncan van Limbergen, 2013. "The stability of tax elasticities in The Netherlands," CPB Discussion Paper 256.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
- Claus Thustrup Kreiner & Søren Leth-Petersen & Peer Ebbesen Skov, 2016.
"Tax Reforms and Intertemporal Shifting of Wage Income: Evidence from Danish Monthly Payroll Records,"
American Economic Journal: Economic Policy, American Economic Association, vol. 8(3), pages 233-257, August.
- Kreiner, Claus Thustrup & Skov, Peer Ebbesen, 2013. "Tax Reforms and Intertemporal Shifting of Wage Income: Evidence from Danish Monthly Payroll Records," CEPR Discussion Papers 9697, C.E.P.R. Discussion Papers.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2013.
"Childcare Subsidies and Household Labor Supply,"
Working Papers
738, Barcelona School of Economics.
- Guner, Nezih & Ventura, Gustavo & Kaygusuz, Remzi, 2013. "Childcare Subsidies and Household Labor Supply," CEPR Discussion Papers 9775, C.E.P.R. Discussion Papers.
- Guner, Nezih & Kaygusuz, Remzi & Ventura, Gustavo, 2014. "Childcare Subsidies and Household Labor Supply," IZA Discussion Papers 8303, Institute of Labor Economics (IZA).
- Claudio A., Agostini & Javiera, Selman & Marcela, Perticará, 2013.
"Una propuesta de crédito tributario al ingreso para Chile,"
Estudios Públicos, Centro de Estudios Públicos, vol. 0(129), pages 49-104.
- Claudio A Agostini & Marcela Perticara & Javiera Selman, 2012. "Una Propuesta de Crédito Tributario al Ingreso para Chile," Working Papers wp_021, Adolfo Ibáñez University, School of Government.
- Claudio Agostini & Javiera Selman & Marcela Perticara, 2012. "Una Propuesta de Crédito Tributario al Ingreso para Chile," ILADES-UAH Working Papers inv282, Universidad Alberto Hurtado/School of Economics and Business.
- Givord, Pauline & Marbot, Claire, 2015.
"Does the cost of child care affect female labor market participation? An evaluation of a French reform of childcare subsidies,"
Labour Economics,
Elsevier, vol. 36(C), pages 99-111.
- P. Givord & C. Marbot, 2013. "Does the cost of child care affect female labor market participation? An evaluation of a French reform of childcare subsidies," Documents de Travail de la DESE - Working Papers of the DESE g2013-04, Institut National de la Statistique et des Etudes Economiques, DESE.
- Achille Vernizzi & Edyta Mazurek, 2013. "Some Considerations on Measuring the Progressive Principle Violations and the Potential Equity in Income Tax Systems," Statistics in Transition new series, Główny Urząd Statystyczny (Polska), vol. 14(3), pages 467-486, September.
- Edyta MAZUREK & Achille VERNIZZI, 2015. "Some Considerations on Measuring the Progressive Principle Violations and the Potential Equity in Income Tax Systems," Departmental Working Papers 2015-14, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
- Marcel GERARD & Lucia GRANELLI, 2013. "From the EU Savings Directive to the US FATCA, Taxing Cross Border Savings Income," LIDAM Discussion Papers IRES 2013007, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
- Robin Boadway & Zhen Song & Jean‐François Tremblay, 2017. "Optimal Income Taxation and Job Choice," Scandinavian Journal of Economics, Wiley Blackwell, vol. 119(4), pages 910-938, October.
- Robin Boadway & Zhen Song & Jean-Francois Tremblay, 2013. "Optimal Income Taxation and Job Choice," CEMA Working Papers 599, China Economics and Management Academy, Central University of Finance and Economics.
- Hans Fehr & Manuel Kallweit & Fabian Kindermann, 2013. "Reforming Family Taxation in Germany - Labor Supply vs. Insurance Effects," CESifo Working Paper Series 4386, CESifo.
- Hans Fehr & Manuel Kallweit & Fabian Kindermann, 2013. "Reforming Family Taxation in Germany: Labor Supply vs. Insurance Effects," SOEPpapers on Multidisciplinary Panel Data Research 613, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Henriette Houben & Ralf Maiterth, 2013. "Erbschaftsteuer als "Reichenbesteuerung" mit Aufkommenspotential?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 147-175.
- Margit Schratzenstaller, 2013. "Besteuerung höherer Einkommen und Vermögen: internationale Entwicklungstendenzen, Möglichkeiten und Grenzen," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 13-34.
- Johann Eekhoff, 2013. "Brauchen wir höhere "Reichensteuern"?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 35-42.
- Stefan Bach, 2013. "Kirchhof oder Hollande: wie hoch soll der Spitzensteuersatz in Deutschland sein?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 77-99.
- Andreas Peichl & Nico Pestel & Sebastian Siegloch, 2013. "Ist Deutschland wirklich so progressiv? Einkommensumverteilung im europäischen Vergleich," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 111-127.
- Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian, 2012. "Ist Deutschland wirklich so progressiv? Einkommensumverteilung im europäischen Vergleich," IZA Standpunkte 53, Institute of Labor Economics (IZA).
- Christoph Spengel & Lisa Evers & Maria Theresia Evers, 2013. "Probleme einer Vermögensteuer in Deutschland: eine ökonomische Analyse," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 129-146.
- Stefan Bach & Peter Haan & Richard Ochmann, 2013. "Reformvorschläge zur Einkommensteuer: mehr echte und weniger kalte Progression," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 80(30), pages 3-12.
- Richard Ochmann & Katharina Wrohlich, 2013. "Familiensplitting der CDU/CSU: Hohe Kosten bei geringer Entlastung für einkommensschwache Familien," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 80(36), pages 3-11.
- Stefan Bach & Tony Mudrack, 2013. "Reichensteuer-Erhöhungen: durch Finanzausgleich profitieren auch arme Bundesländer," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 80(36), pages 13-22.
- Stefan Hochguertel & Henry Ohlsson, 2011. "Wealth mobility and dynamics over entire individual working life cycles," BCL working papers 56, Central Bank of Luxembourg.
- Hochguertel, Stefan & Ohlsson, Henry, 2011. "Wealth mobility and dynamics over entire individual working life cycles," Working Paper Series 1301, European Central Bank.
- Leiner-Killinger, Nadine & Slavík, Michal & Holm-Hadulla, Fédéric, 2011. "The response of labour taxation to changes in government debt," Working Paper Series 1307, European Central Bank.
- Merike Kukk & Karsten Staehr, 2014. "Income underreporting by households with business income: evidence from Estonia," Post-Communist Economies, Taylor & Francis Journals, vol. 26(2), pages 257-276, June.
- Merike Kukk & Karsten Staehr, 2013. "Income underreporting by households with business income. Evidence from Estonia," Bank of Estonia Working Papers wp2013-6, Bank of Estonia, revised 26 Jul 2013.
- Fischer, Marcel & Kraft, Holger & Munk, Claus, 2013. "Asset allocation over the life cycle: How much do taxes matter?," Journal of Economic Dynamics and Control, Elsevier, vol. 37(11), pages 2217-2240.
- Marekwica, Marcel & Schaefer, Alexander & Sebastian, Steffen, 2013. "Life cycle asset allocation in the presence of housing and tax-deferred investing," Journal of Economic Dynamics and Control, Elsevier, vol. 37(6), pages 1110-1125.
- Hüseyin SEN & Ayse KAYA, 2013. "The Role of Taxes as an Automatic Stabilizer: Evidence from Turkey," Economic Analysis and Policy, Elsevier, vol. 43(3), pages 303-313, December.
- Yılmaz, Ensar, 2013. "Competition, taxation and economic growth," Economic Modelling, Elsevier, vol. 35(C), pages 134-139.
- Jacob, Marcus & Jacob, Martin, 2013. "Taxation and the cash flow sensitivity of dividends," Economics Letters, Elsevier, vol. 118(1), pages 186-188.
- Faíña, Andrés & López-Rodríguez, Jesús & Varela-Candamio, Laura, 2013. "Reinterpreting the Frisch parameter in the field of personal taxation: A link between taxable capacity and social marginal utility in Optimal Taxation," Economics Letters, Elsevier, vol. 118(1), pages 81-83.
- Ackermann, Hagen & Fochmann, Martin & Mihm, Benedikt, 2013. "Biased effects of taxes and subsidies on portfolio choices," Economics Letters, Elsevier, vol. 120(1), pages 23-26.
- Arsić, Milojko & Altiparmakov, Nikola, 2013. "Equity aspects of VAT in emerging European countries: A case study of Serbia," Economic Systems, Elsevier, vol. 37(2), pages 171-186.
- Nuscheler, Robert & Roeder, Kerstin, 2013. "The political economy of long-term care," European Economic Review, Elsevier, vol. 62(C), pages 154-173.
- Nuscheler, Robert & Roeder, Kerstin, 2013. "The political economy of long-term care," Munich Reprints in Economics 19324, University of Munich, Department of Economics.
- Goerke, Laszlo, 2013. "Relative consumption and tax evasion," Journal of Economic Behavior & Organization, Elsevier, vol. 87(C), pages 52-65.
- Laszlo Goerke, 2013. "Relative Consumption and Tax Evasion," IAAEU Discussion Papers 201301, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
- Laszlo Goerke, 2013. "Relative Consumption and Tax Evasion," CESifo Working Paper Series 4077, CESifo.
- Dietl, Helmut M. & Grossmann, Martin & Lang, Markus & Wey, Simon, 2013. "Incentive effects of bonus taxes in a principal-agent model," Journal of Economic Behavior & Organization, Elsevier, vol. 89(C), pages 93-104.
- Helmut Dietl & Martin Grossmann & Markus Lang & Simon Wey, 2010. "Incentive Effects of Bonus Taxes in a Principal-Agent Model," Working Papers 0140, University of Zurich, Institute for Strategy and Business Economics (ISU), revised Feb 2012.
- Helmut M. Dietl & Martin Grossmann & Markus Lang & Simon Wey, 2012. "Incentive Effects of Bonus Taxes in a Principal-Agent Model," Working Papers 313, University of Zurich, Department of Business Administration (IBW).
- Lin, Leming & Flannery, Mark J., 2013. "Do personal taxes affect capital structure? Evidence from the 2003 tax cut," Journal of Financial Economics, Elsevier, vol. 109(2), pages 549-565.
- Möhlmann, Axel, 2013. "Investor home bias and sentiment about the country benefiting from the tax revenue," Journal of Economic Psychology, Elsevier, vol. 35(C), pages 31-46.
- Jha, Raghbendra & Gaiha, Raghav & Pandey, Manoj K. & Kaicker, Nidhi, 2013. "Food subsidy, income transfer and the poor: A comparative analysis of the public distribution system in India's states," Journal of Policy Modeling, Elsevier, vol. 35(6), pages 887-908.
- Raghbendra Jha & Raghav Gaiha & Manoj K. Pandey & Nidhi Kaicker, 2011. "Food Subsidy, Income Transfer and the Poor: A Comparative Analysis of the Public Distribution System in India's States," ASARC Working Papers 2011-16, The Australian National University, Australia South Asia Research Centre.
- Huttunen, Kristiina & Pirttilä, Jukka & Uusitalo, Roope, 2013. "The employment effects of low-wage subsidies," Journal of Public Economics, Elsevier, vol. 97(C), pages 49-60.
- Kristiina Huttunen & Jukka Pirttilä & Roope Uusitalo, 2009. "The employment effects of low-wage subsidies," Working Papers 254, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
- Huttunen, Kristiina & Pirttilä, Jukka & Uusitalo, Roope, 2010. "The Employment Effects of Low-Wage Subsidies," IZA Discussion Papers 4931, Institute of Labor Economics (IZA).
- Kristiina Huttunen & Jukka Pirttilä & Roope Uusitalo, 2010. "The Employment Effects of Low-Wage Subsidies," CESifo Working Paper Series 3043, CESifo.
- Cruces, Guillermo & Perez-Truglia, Ricardo & Tetaz, Martin, 2013. "Biased perceptions of income distribution and preferences for redistribution: Evidence from a survey experiment," Journal of Public Economics, Elsevier, vol. 98(C), pages 100-112.
- Cruces, Guillermo & Perez Truglia, Ricardo & Tetaz, Martin, 2011. "Biased Perceptions of Income Distribution and Preferences for Redistribution: Evidence from a Survey Experiment," IZA Discussion Papers 5699, Institute of Labor Economics (IZA).
- Guillermo Cruces & Ricardo Pérez Truglia & Martín Tetaz, 2012. "Biased Perceptions of Income Distribution and Preferences for Redistribution: Evidence from a Survey Experiment," CEDLAS, Working Papers 0138, CEDLAS, Universidad Nacional de La Plata.
- Lehmann, Etienne & Marical, François & Rioux, Laurence, 2013. "Labor income responds differently to income-tax and payroll-tax reforms," Journal of Public Economics, Elsevier, vol. 99(C), pages 66-84.
- Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," Working Papers 2012-24, Center for Research in Economics and Statistics.
- Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," CESifo Working Paper Series 3974, CESifo.
- Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," Working Papers halshs-00856246, HAL.
- Eliason, M. & Ohlsson, H., 2013. "Timing of death and the repeal of the Swedish inheritance tax," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 45(C), pages 113-123.
- Eliason, Marcus & Ohlsson, Henry, 2010. "Timing of death and the repeal of the Swedish inheritance tax," Working Paper Series 2010:5, Uppsala University, Department of Economics.
- Eliason, Marcus & Ohlsson, Henry, 2010. "Timing of death and the repeal of the Swedish inheritance tax," Working Paper Series, Center for Fiscal Studies 2010:2, Uppsala University, Department of Economics.
- Absalón, Carlos & Urzúa, Carlos M., 2013. "Impactos distributivos sobre los hogares de la reforma fiscal 2010 en México," EGAP Working Papers 2013-01, Tecnológico de Monterrey, Campus Ciudad de México.
- Aron Kiss, 2013. "The optimal top marginal tax rate: Application to Hungary," European Journal of Government and Economics, Europa Grande, vol. 2(2), pages 100-118, December.
- Aron Kiss, 2013. "Developments in the theory of optimal income taxation with applications to the Hungarian tax system," CERS-IE WORKING PAPERS 1317, Institute of Economics, Centre for Economic and Regional Studies.
- Carbonnier Cl´ement, 2014. "The incidence of non-linear consumption taxes," Научный результат. Серия «Экономические исследования», CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Белгородский государственный национальный исследовательский университет», issue 1, pages 5-18.
- Clément Carbonnier, 2013. "The Incidence of Non-Linear Consumption Taxes," Working Papers halshs-00872474, HAL.
- Clément Carbonnier, 2013. "The Incidence of Non-Linear Consumption Taxes," THEMA Working Papers 2013-19, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
- Dean Baker & Nicole Woo, 2013. "Bringing Back Subprime? The Hazards of Restructuring the GSEs," CEPR Reports and Issue Briefs 2013-15, Center for Economic and Policy Research (CEPR).
- Lidia Ceriani & Carlo V. Fiorio & Chiara Gigliarano, 2013. "The importance of choosing the data set for tax-benefit analysis," International Journal of Microsimulation, International Microsimulation Association, vol. 1(6), pages 86-121.
- V. Fiorio, Carlo & Ceriani, Lidia & Gigliarano, Chiara, 2013. "The importance of choosing the data set for tax-benefit analysis," EUROMOD Working Papers EM5/13, EUROMOD at the Institute for Social and Economic Research.
- H. Xavier Jara & Alberto Tumino, 2013. "Tax-benefit systems, income distribution and work incentives in the European Union," International Journal of Microsimulation, International Microsimulation Association, vol. 1(6), pages 27-62.
- Xavier Jara Tamayo, Holguer & Tumino, Alberto, 2013. "Tax-benefit systems, income distribution and work incentives in the European Union," EUROMOD Working Papers EM7/13, EUROMOD at the Institute for Social and Economic Research.
- Savina Princen & Gilles Mourre, 2013. "The role of tax policy in times of fiscal consolidation," European Economy - Economic Papers 2008 - 2015 502, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Libor Dousek & Klara Kaliskova & Daniel Munich, 2013. "Distribution of Average, Marginal and Participation Tax Rates among Czech Taxpayers: Results from a TAXBEN Model," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 63(6), pages 474-504, December.
- Survey and Research Center for China Household Finance, SWUFE, 2013. "Report of China Household Income Disparity," Frontiers of Economics in China-Selected Publications from Chinese Universities, Higher Education Press, vol. 8(3), pages 452-466, September.
- Martin Jacob & Jan Södersten, 2013. "Mitigating Shareholder Taxation in Small Open Economies?," Finnish Economic Papers, Finnish Economic Association, vol. 26(1), pages 1-12, Spring.
- Jacob, Martin & Södersten, Jan, 2012. "Mitigating shareholder taxation in small open economies?," Working Paper Series 2012:12, Uppsala University, Department of Economics.
- Jacob, Martin & Södersten, Jan, 2012. "Mitigating shareholder taxation in small open economies?," Working Paper Series, Center for Fiscal Studies 2012:3, Uppsala University, Department of Economics.
- Jarkko Harju & Tuomas Kosonen, 2012. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," NBER Working Papers 18442, National Bureau of Economic Research, Inc.
- Kosonen, Tuomas & Harju, Jarkko, 2013. "The impact of tax incentives on the economic activity of entrepreneurs," Working Papers 42, VATT Institute for Economic Research.
- Jarkko Harju & Tuomas Kosonen, 2013. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," CESifo Working Paper Series 4259, CESifo.
- Jarkko Harju & Tuomas Kosonen, 2012. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," Working Papers 1220, Oxford University Centre for Business Taxation.
- Anat Bracha & Daniel H. Cooper, 2013. "Asymmetric responses to tax-induced changes in personal income: the 2013 payroll tax hike versus anticipated 2012 tax refunds," Public Policy Brief, Federal Reserve Bank of Boston.
- Olivier Bargain & André Decoster & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch, 2013. "Welfare, labor supply and heterogeneous preferences: evidence for Europe and the US," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 41(4), pages 789-817, October.
- Dolls, Mathias & Peichl, Andreas & Bargain, Olivier & Decoster, André & Siegloch, Sebastian & Neumann, Dirk, 2011. "Welfare, labor supply and heterogeneous preferences: evidence for Europe and the US," EUROMOD Working Papers EM5/11, EUROMOD at the Institute for Social and Economic Research.
- Olivier Bargain & André Decoster & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch, 2013. "Welfare, labor supply and heterogeneous preferences: evidence for Europe and the US," Post-Print hal-01500869, HAL.
- 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," IZA Discussion Papers 6102, Institute of Labor Economics (IZA).
- Jean-François Carpantier & Christelle Sapata, 2016. "Empirical welfare analysis: when preferences matter," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 46(3), pages 521-542, March.
- Jean-François Carpantier & Christelle Sapata, 2013. "Empirical Welfare Analysis: When Preferences Matter," Working Papers wpdea1304, Department of Applied Economics at Universitat Autonoma of Barcelona.
- Jean-François Carpantier & Christelle Sapata, 2013. "Empirical Welfare Analysis: When Preferences Matter," Working Papers hal-01821140, HAL.
- Thorsten Lehnert & Yuehao Lin & Nicolas Martelin, 2013. "Stein s Overreaction Puzzle: Option Anomaly or Perfectly Rational Behavior?," DEM Discussion Paper Series 13-11, Department of Economics at the University of Luxembourg.
- Jean-François Carpantier & Christelle Sapata, 2013. "Empirical Welfare Analysis: When Preferences Matter," Working Papers hal-01821143, HAL.
- Jean-François Carpantier & Christelle Sapata, 2016. "Empirical welfare analysis: when preferences matter," Post-Print hal-01821127, HAL.
- Jean-François Carpantier & Christelle Sapata, 2016. "Empirical welfare analysis: when preferences matter," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 46(3), pages 521-542, March.
- Jean-François Carpantier & Christelle Sapata, 2013. "Empirical Welfare Analysis: When Preferences Matter," Working Papers hal-01821140, HAL.
- Jean-François Carpantier & Christelle Sapata, 2013. "Empirical Welfare Analysis: When Preferences Matter," Working Papers hal-01821143, HAL.
- Jean-François Carpantier & Christelle Sapata, 2016. "Empirical welfare analysis: when preferences matter," Post-Print hal-01821127, HAL.
- Thorsten Lehnert & Yuehao Lin & Nicolas Martelin, 2013. "Stein s Overreaction Puzzle: Option Anomaly or Perfectly Rational Behavior?," DEM Discussion Paper Series 13-11, Department of Economics at the University of Luxembourg.
- Jean-François Carpantier & Christelle Sapata, 2013. "Empirical Welfare Analysis: When Preferences Matter," Working Papers wpdea1304, Department of Applied Economics at Universitat Autonoma of Barcelona.
- Carbonnier Cl´ement, 2014. "The incidence of non-linear consumption taxes," Научный результат. Серия «Экономические исследования», CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Белгородский государственный национальный исследовательский университет», issue 1, pages 5-18.
- Clément Carbonnier, 2013. "The Incidence of Non-Linear Consumption Taxes," THEMA Working Papers 2013-19, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
- Clément Carbonnier, 2013. "The Incidence of Non-Linear Consumption Taxes," Working Papers halshs-00872474, HAL.
- Nicholas Lawson, 2017. "Fiscal Externalities and Optimal Unemployment Insurance," American Economic Journal: Economic Policy, American Economic Association, vol. 9(4), pages 281-312, November.
- Nicholas Lawson, 2013. "Fiscal Externalities and Optimal Unemployment Insurance," AMSE Working Papers 1357, Aix-Marseille School of Economics, France, revised 21 Nov 2013.
- Nicholas Lawson, 2013. "Fiscal Externalities and Optimal Unemployment Insurance," Working Papers halshs-00907807, HAL.
- Aron Kiss, 2013. "The optimal top marginal tax rate: Application to Hungary," European Journal of Government and Economics, Europa Grande, vol. 2(2), pages 100-118, December.
- Aron Kiss, 2013. "Developments in the theory of optimal income taxation with applications to the Hungarian tax system," CERS-IE WORKING PAPERS 1317, Institute of Economics, Centre for Economic and Regional Studies.
- Andras Simonovits, 2013. "A family of simple paternalistic transfer models," CERS-IE WORKING PAPERS 1324, Institute of Economics, Centre for Economic and Regional Studies.
- Helge Bennmarker & Lars Calmfors & Anna Seim, 2014. "Earned income tax credits, unemployment benefits and wages: empirical evidence from Sweden," IZA Journal of Labor Policy, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 3(1), pages 1-20, December.
- Bennmarker, Helge & Calmfors, Lars & Larsson Seim, Anna, 2013. "Earned income tax credits, unemployment benefits and wages: empirical evidence from Sweden," Working Paper Series 2013:12, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Kolm, Ann-Sofie & Tonin, Mirco, 2012. "In-Work Benefits and the Nordic Model," IZA Discussion Papers 7084, Institute of Labor Economics (IZA).
- Kolm, Ann-Sofie & Tonin, Mirco, 2013. "In-Work Benefits and the Nordic Model," Research Papers in Economics 2013:1, Stockholm University, Department of Economics.
- Ann-Sofie Kolm & Mirco Tonin, 2012. "In-Work Benefits and the Nordic Model," CEU Working Papers 2013_1, Department of Economics, Central European University, revised 14 Dec 2012.
- Lindhe, Tobias & Södersten, Jan, 2013. "Distortive Effects of Dividend Taxation," Working Paper Series 2013:16, Uppsala University, Department of Economics.
- Lindhe, Tobias & Södersten, Jan, 2013. "Distortive Effects of Dividend Taxation," Working Paper Series, Center for Fiscal Studies 2013:9, Uppsala University, Department of Economics.
- Spencer Bastani, 2015. "Using the Discrete Model to Derive Optimal Income Tax Rates," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(1), pages 106-117, March.
- Bastani, Spencer, 2013. "Using the Discrete Model to Derive Optimal Income Tax Rates," Working Paper Series, Center for Fiscal Studies 2013:11, Uppsala University, Department of Economics.
- Lindhe, Tobias & Södersten, Jan, 2013. "Distortive Effects of Dividend Taxation," Working Paper Series, Center for Fiscal Studies 2013:9, Uppsala University, Department of Economics.
- Lindhe, Tobias & Södersten, Jan, 2013. "Distortive Effects of Dividend Taxation," Working Paper Series 2013:16, Uppsala University, Department of Economics.
- Carlos Díaz Caro & Jorge Onrubia Fernández & Jesús Pérez Mayo, 2013. "Progresividad y redistribución por fuentes de renta en el IRPF dual," Hacienda Pública Española / Review of Public Economics, IEF, vol. 206(3), pages 57-87, September.
- Goerke, Laszlo, 2013. "Relative consumption and tax evasion," Journal of Economic Behavior & Organization, Elsevier, vol. 87(C), pages 52-65.
- Laszlo Goerke, 2013. "Relative Consumption and Tax Evasion," CESifo Working Paper Series 4077, CESifo.
- Laszlo Goerke, 2013. "Relative Consumption and Tax Evasion," IAAEU Discussion Papers 201301, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
- Mike Brewer & Monica Costa Dias & Jonathan Shaw, 2013. "How taxes and welfare distort work incentives: static lifecycle and dynamic perspectives," IFS Working Papers W13/01, Institute for Fiscal Studies.
- Sasa Randelovic & Jelena Zarkovic Rakic, 2013. "Improving work incentives in Serbia: evaluation of a tax policy reform using SRMOD," International Journal of Microsimulation, International Microsimulation Association, vol. 1(6), pages 157-176.
- Lidia Ceriani & Carlo V. Fiorio & Chiara Gigliarano, 2013. "The importance of choosing the data set for tax-benefit analysis," International Journal of Microsimulation, International Microsimulation Association, vol. 1(6), pages 86-121.
- V. Fiorio, Carlo & Ceriani, Lidia & Gigliarano, Chiara, 2013. "The importance of choosing the data set for tax-benefit analysis," EUROMOD Working Papers EM5/13, EUROMOD at the Institute for Social and Economic Research.
- H. Xavier Jara & Alberto Tumino, 2013. "Tax-benefit systems, income distribution and work incentives in the European Union," International Journal of Microsimulation, International Microsimulation Association, vol. 1(6), pages 27-62.
- Xavier Jara Tamayo, Holguer & Tumino, Alberto, 2013. "Tax-benefit systems, income distribution and work incentives in the European Union," EUROMOD Working Papers EM7/13, EUROMOD at the Institute for Social and Economic Research.
- Stefan Bach & Peter Haan & Richard Ochmann, 2013. "Taxation of Married Couples in Germany and the UK: One-Earner Couples Make the Difference," International Journal of Microsimulation, International Microsimulation Association, vol. 6(3), pages 3-24.
- Mitja Cok & Mateja Ana Grulja & Tomaz Turk, 2013. "Taxation of wages in the Alps-Adriatic region," Financial Theory and Practice, Institute of Public Finance, vol. 37(3), pages 259-277.
- Simpson, Nicole B., 2013. "Families, Taxes and the Welfare System," IZA Discussion Papers 7369, Institute of Labor Economics (IZA).
- Ian Davidoff & Andrew Leigh, 2013. "How Do Stamp Duties Affect the Housing Market?," The Economic Record, The Economic Society of Australia, vol. 89(286), pages 396-410, September.
- Davidoff, Ian & Leigh, Andrew, 2013. "How Do Stamp Duties Affect the Housing Market?," IZA Discussion Papers 7463, Institute of Labor Economics (IZA).
- Peter R. Mueser & Colleen M. Heflin, 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," Working Papers 1318, Department of Economics, University of Missouri.
- Heflin, Colleen M. & Mueser, Peter R., 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," IZA Discussion Papers 7772, Institute of Labor Economics (IZA).
- Peichl Andreas & Pestel Nico & Siegloch Sebastian & Sommer Eric, 2014. "Bundestagswahlkampf 2013: Klientelpolitik durch Steuerreform?," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 15(2), pages 182-194, June.
- Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian & Sommer, Eric, 2013. "Bundestagswahlkampf 2013: Klientelpolitik durch Steuerreform?," IZA Standpunkte 59, Institute of Labor Economics (IZA).
- Hermle, Johannes & Peichl, Andreas, 2013. "Ist die Antwort wirklich 42? Die Frage nach dem optimalen Spitzensteuersatz für Deutschland," IZA Standpunkte 60, Institute of Labor Economics (IZA).
- Lawrence Briskin, 2013. "The Logarithmic Progressive Income Tax," Journal of Income Distribution, Ad libros publications inc., vol. 22(1), pages 70-88, November.
- Lawrence Briskin, 2013. "The Logarithmic Progressive Income Tax," Journal of Income Distribution, Ad libros publications inc., vol. 22(1), pages 70-88, March.
- Johann K. Brunner & Susanne Pech, 2013. "Taxing Bequests and Consumption in the Steady State," CESifo Working Paper Series 4453, CESifo.
- Johann K. Brunner & Susanne Pech, 2017. "Taxing bequests and consumption in the steady state," Economics working papers 2017-17, Department of Economics, Johannes Kepler University Linz, Austria.
- Johann Brunner & Susanne Pech, 2013. "Taxing bequests and consumption in the steady state," Economics working papers 2013-15, Department of Economics, Johannes Kepler University Linz, Austria.
- Waseem, Mazhar, 2018. "Taxes, informality and income shifting: Evidence from a recent Pakistani tax reform," Journal of Public Economics, Elsevier, vol. 157(C), pages 41-77.
- Mazhar Waseem, 2013. "Taxes, Informality and Income Shifting: Evidence from a Recent Pakistani Tax Reform," 2013 Papers pwa641, Job Market Papers.
- Andreas Arnauld & Klaus Zimmermann, 2013. "Regulating government (’s share): the fifty-percent rule of the federal constitutional court in Germany," European Journal of Law and Economics, Springer, vol. 35(1), pages 1-19, February.
- Andreas, von Arnauld & Zimmermann, Klaus W., 2010. "Regulating Government (´s Share): The Fifty-Percent Rule of the Federal Constitutional Court in Germany," Working Paper 100/2010, Helmut Schmidt University, Hamburg.
- Sara LaLumia & James Sallee, 2013. "The value of honesty: empirical estimates from the case of the missing children," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(2), pages 192-224, April.
- Sara LaLumia & James M. Sallee, 2011. "The Value of Honesty: Empirical Estimates from the Case of the Missing Children," NBER Working Papers 17247, National Bureau of Economic Research, Inc.
- Sara LaLumia & James Sallee, 2011. "The Value of Honesty: Empirical Estimates from the Case of the Missing Children," Department of Economics Working Papers 2011-05, Department of Economics, Williams College.
- Jan Boone & Lans Bovenberg, 2013. "Optimal taxation and welfare benefits with monitoring of job search," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(2), pages 268-292, April.
- Peter Egger & Doina Radulescu & Nora Strecker, 2013. "Effective labor taxation and the international location of headquarters," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 631-652, August.
- Peter Egger & Doina Radulescu & Nora Strecker & Doina Maria Radulescu, 2012. "Effective Labor Taxation and the International Location of Headquarters," CESifo Working Paper Series 3822, CESifo.
- Strecker, Nora & Egger, Peter & Radulescu, Doina, 2012. "Effective Labor Taxation and the International Location of Headquarters," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 62086, Verein für Socialpolitik / German Economic Association.
- John Creedy & Norman Gemmell, 2013. "Measuring revenue responses to tax rate changes in multi-rate income tax systems: behavioural and structural factors," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(6), pages 974-991, December.
- Creedy, John & Gemmell, Norman, 2012. "Measuring Revenue Responses to Tax Rate Changes in Multi-Rate Income Tax Systems: Behavioural and Structural Factors," Working Paper Series 18712, Victoria University of Wellington, Chair in Public Finance.
- Johann Brunner & Paul Eckerstorfer & Susanne Pech, 2013. "Optimal taxes on wealth and consumption in the presence of tax evasion," Journal of Economics, Springer, vol. 110(2), pages 107-124, October.
- Johann K. Brunner & Paul Eckerstorfer & Susanne Pech, 2010. "Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion," Economics working papers 2010-04, Department of Economics, Johannes Kepler University Linz, Austria.
- Johann K. Brunner & Susanne Pech & Paul Eckerstorfer, 2010. "Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion," NRN working papers 2010-03, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Philipp Doerrenberg & Andreas Peichl, 2013. "Progressive taxation and tax morale," Public Choice, Springer, vol. 155(3), pages 293-316, June.
- Doerrenberg, Philipp & Peichl, Andreas, 2010. "Progressive Taxation and Tax Morale," IZA Discussion Papers 5378, Institute of Labor Economics (IZA).
- Philipp Doerrenberg & Andreas Peichl, 2010. "Progressive Taxation and Tax Morale," Cologne Graduate School Working Paper Series 01-06, Cologne Graduate School in Management, Economics and Social Sciences.
- Ergete Ferede, 2013. "Tax progressivity and self-employment: evidence from Canadian provinces," Small Business Economics, Springer, vol. 40(1), pages 141-153, January.
- Jens Boysen-Hogrefe, 2013. "Der Einfluss des Erdölpreises auf die Energiesteuerprognose," Kiel Working Papers 1849, Kiel Institute for the World Economy.
- Alfred Boss, 2013. "Verhindert ein Mindestlohn eine Ausbeutung des Staates?," Kiel Working Papers 1884, Kiel Institute for the World Economy.
- Alexander Ludwig & Dirk Krueger, 2010. "Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation," 2010 Meeting Papers 388, Society for Economic Dynamics.
- Dirk Krueger & Alexander Ludwig, 2013. "Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation," Working Paper Series in Economics 60, University of Cologne, Department of Economics.
- Dirk Krueger & Alexander Ludwig, 2013. "Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation," PIER Working Paper Archive 13-035, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
- Fujio Takata, 2013. "Multiple Steady States under the Balanced Budget Rule- a Generalization," Discussion Papers 1310, Graduate School of Economics, Kobe University.
- Ilona Skačkauskienė, 2013. "Peculiarities of Labour Income Taxation in the Baltic States," Entrepreneurial Business and Economics Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., vol. 1(4), pages 57-69.
- Simonovits, András, 2013. "Egyszerű paternalista transzfermodellek családja [A family of simple paternalistic transfer models]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(4), pages 402-430.
- Volker Meier & Matthias Wrede, 2013. "Reducing the excess burden of subsidizing the stork: joint taxation, individual taxation, and family tax splitting," Journal of Population Economics, Springer;European Society for Population Economics, vol. 26(3), pages 1195-1207, July.
- Volker Meier & Matthias Wrede, 2008. "Reducing the Excess Burden of Subsidizing the Stork: Joint Taxation, Individual Taxation, and Family Tax Splitting," CESifo Working Paper Series 2470, CESifo.
- Meier, Volker & Wrede, Matthias, 2013. "Reducing the excess burden of subsidizing the stork: Joint taxation, individual taxation, and family tax splitting," Munich Reprints in Economics 19213, University of Munich, Department of Economics.
- Nuscheler, Robert & Roeder, Kerstin, 2013. "The political economy of long-term care," European Economic Review, Elsevier, vol. 62(C), pages 154-173.
- Nuscheler, Robert & Roeder, Kerstin, 2013. "The political economy of long-term care," Munich Reprints in Economics 19324, University of Munich, Department of Economics.
- Kai Konrad & Jost Heckemeyer & Christoph Spengel & Markus Leibrecht & Margit Schratzenstaller & Manfred Gärtner & Thiess Büttner & Carolin Holzmann, 2013. "Steuerflucht und Steueroasen," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 93(6), pages 359-376, June.
- Konrad, Kai A. & Heckemeyer, Jost H. & Spengel, Christoph & Leibrecht, Markus & Schratzenstaller, Margit & Gärtner, Manfred & Büttner, Thiess & Holzmann, Carolin, 2013. "Steuerflucht und Steueroasen," Munich Reprints in Economics 22068, University of Munich, Department of Economics.
- Jean-François Carpantier & Christelle Sapata, 2016. "Empirical welfare analysis: when preferences matter," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 46(3), pages 521-542, March.
- Jean-François Carpantier & Christelle Sapata, 2013. "Empirical Welfare Analysis: When Preferences Matter," Working Papers hal-01821140, HAL.
- Jean-François Carpantier & Christelle Sapata, 2016. "Empirical welfare analysis: when preferences matter," Post-Print hal-01821127, HAL.
- Jean-François Carpantier & Christelle Sapata, 2013. "Empirical Welfare Analysis: When Preferences Matter," DEM Discussion Paper Series 13-11, Department of Economics at the University of Luxembourg.
- Jean-François Carpantier & Christelle Sapata, 2013. "Empirical Welfare Analysis: When Preferences Matter," Working Papers hal-01821143, HAL.
- Jean-François Carpantier & Christelle Sapata, 2013. "Empirical Welfare Analysis: When Preferences Matter," Working Papers wpdea1304, Department of Applied Economics at Universitat Autonoma of Barcelona.
- Gambke Thomas, 2013. "Die Vermögensteuer – Ein Comeback in der Krise?," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 62(2), pages 161-170, August.
- Goebel Lutz, 2013. "Die Vermögensteuer – Comeback in der Krise? Oder: Wie importieren wir die Krise auch zu uns?," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 62(2), pages 171-179, August.
- Arentz Oliver & Roth Steffen J., 2013. "Nehmt von den Reichen? Die Vermögensteuer zwischen Anspruch und Wirklichkeit," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 62(2), pages 180-193, August.
- Sami Bibi & Jean-Yves Duclos & Abdelkrim Araar, 2014. "Mobility, taxation and welfare," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 42(3), pages 503-527, March.
- Sami Bibi & Jean-Yves Duclos & Abdelkrim Araar, 2011. "Mobility, Taxation and Welfare," Cahiers de recherche 1114, CIRPEE.
- Sami Bibi & Jean-Yves Duclos & Abdelkrim Araar, 2013. "Mobility, Taxation and Welfare," Cahiers de recherche 1314, CIRPEE.
- Bibi, Sami & Duclos, Jean-Yves & Araar, Abdelkrim, 2011. "Mobility, Taxation and Welfare," IZA Discussion Papers 5757, Institute of Labor Economics (IZA).
- Moritz Bonn, 2013. "On the Interdependence of Illegal and Legal Immigration," MAGKS Papers on Economics 201301, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
- Leonard Burman, 2013. "Pathways to Tax Reform Revisted," Center for Policy Research Working Papers 155, Center for Policy Research, Maxwell School, Syracuse University.
- In-soo , Han & Yeon-soo , Kang, 2013. "A Hidden Contributor to the Korean Miracle: The Korean Credit Union Movement," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 8(2), pages 23-46, April.
- Kao-Lee Liaw & Lei Xu, 2013. "Changes in Wage Distributions of Wage Earners in Canada: 2000-2005," Quantitative Studies in Economics and Population Research Reports 451, McMaster University.
- Krueger, Dirk & Ludwig, Alexander, 2013. "On the Optimal Provision of Social Insurance," MEA discussion paper series 201302, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
- Krueger, Dirk & Ludwig, Alexander, 2015. "On the optimal provision of social insurance," SAFE Working Paper Series 110, Leibniz Institute for Financial Research SAFE.
- Krueger, Dirk & Ludwig, Alexander, 2015. "On the optimal provision of social insurance," SAFE Working Paper Series 110 [rev.], Leibniz Institute for Financial Research SAFE, revised 2015.
- Paul Eckerstorfer, 2013. "Optimal Redistributive Taxation in a Multiexternality Model," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 115-128, March.
- Paul Eckerstorfer, 2011. "Optimal redistributive taxation in a multi-externality model," NRN working papers 2011-07, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Paul Eckerstorfer, 2011. "Optimal redistributive taxation in a multi-externality model," Economics working papers 2011-10, Department of Economics, Johannes Kepler University Linz, Austria.
- Giacomo Corneo, 2013. "A Note on the Taxation of Couples Under Income Uncertainty," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 129-134, March.
- Corneo, Giacomo, 2011. "A note on the taxation of couples under income uncertainty," Discussion Papers 2011/16, Free University Berlin, School of Business & Economics.
- Martin Jacob, 2013. "Capital Gains Taxes and the Realization of Capital Gains and Losses - Evidence from German Income Tax Data," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 30-56, March.
- Jarkko Harju, 2013. "Voluntary Pension Savings and Tax Incentives: Evidence from Finland," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 3-29, March.
- Harju, Jarkko, 2012. "Voluntary pension savings and tax incentives: Evidence from Finland," Working Papers 33, VATT Institute for Economic Research.
- Peter J. Lambert & Shlomo Yitzhaki, 2013. "The Inconsistency Between Measurement and Policy Instruments in Family Income Taxation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(3), pages 241-255, September.
- Stephan Muehlbacher & Erich Kirchler, 2013. "Mental Accounting of Self-Employed Taxpayers: On the Mental Segregation of the Net Income and the Tax Due," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(4), pages 412-438, December.
- Martin Fochmann & Joachim Weimann, 2013. "The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(4), pages 511-542, December.
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- Martin Fochmann & Joachim Weimann, 2011. "The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment," FEMM Working Papers 110020, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
- Lidia CERIANI & Carlo V. FIORIO & Chiara GHIGLIARANO, 2013. "The importance of choosing the data set for tax-benefit analysis," Departmental Working Papers 2013-05, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
- Shigeki Morinobu & Atsushi Nakamoto, 2013. "A Revised Estimation of Japan's Income Tax Base," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 9(2), pages 433-455, March.
- B. Eugène & P. Bisciari & M. Nautet & P. Stinglhamber & L. Van Meensel, 2013. "Trends in tax systems in the EU," Economic Review, National Bank of Belgium, issue iii, pages 27-45, December.
- Jeffrey R. Brown, 2013. "Tax Policy and the Economy, Volume 27," NBER Books, National Bureau of Economic Research, Inc, number brow12-1.
- Andrew A. Samwick, 2013. "Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment," Tax Policy and the Economy, University of Chicago Press, vol. 27(1), pages 125-160.
- Andrew A. Samwick, 2013. "Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment," NBER Chapters, in: Tax Policy and the Economy, Volume 27, pages 125-160, National Bureau of Economic Research, Inc.
- Andrew A. Samwick, 2012. "Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment," NBER Working Papers 18525, National Bureau of Economic Research, Inc.
- James R. Hines Jr., 2013. "How Important Are Perpetual Tax Savings?," Tax Policy and the Economy, University of Chicago Press, vol. 27(1), pages 101-124.
- James R. Hines Jr., 2013. "How Important Are Perpetual Tax Savings?," NBER Chapters, in: Tax Policy and the Economy, Volume 27, pages 101-124, National Bureau of Economic Research, Inc.
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- Emmanuel Farhi & Iván Werning, 2013. "Estate Taxation with Altruism Heterogeneity," American Economic Review, American Economic Association, vol. 103(3), pages 489-495, May.
- Emmanuel Farhi & Ivan Werning, "undated". "Estate Taxation with Altruism Heterogeneity," Working Paper 71016, Harvard University OpenScholar.
- Emmanuel Farhi & Iván Werning, 2013. "Estate Taxation with Altruism Heterogeneity," NBER Working Papers 18792, National Bureau of Economic Research, Inc.
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- Omar A Aziz & Christopher Ball & John Creedy & Jesse Eedrah, 2013. "The Distributional Impact of Population Ageing," Treasury Working Paper Series 13/13, New Zealand Treasury.
- Creedy, John & Gemmell, Norman, 2012. "Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures," Working Paper Series 18713, Victoria University of Wellington, Chair in Public Finance.
- John Creedy, 2013. "Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures," Treasury Working Paper Series 13/24, New Zealand Treasury.
- John Creedy & Norman Gemmell, 2013. "Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures," Treasury Working Paper Series 13/27, New Zealand Treasury.
- Creedy, John & Gemmell, Norman, 2012. "Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures," Working Paper Series 18713, Victoria University of Wellington, Chair in Public Finance.
- John Creedy & Norman Gemmell, 2013. "Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures," Treasury Working Paper Series 13/27, New Zealand Treasury.
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- Bert Brys & Carolina Torres, 2013. "Effective Personal Tax Rates on Marginal Skills Investments in OECD Countries: A New Methodology," OECD Taxation Working Papers 16, OECD Publishing.
- Xiao Wang & Richard Herd, 2013. "The System of Revenue Sharing and Fiscal Transfers in China," OECD Economics Department Working Papers 1030, OECD Publishing.
- Isabelle Joumard & Juliana Londoño Vélez, 2013. "Income Inequality and Poverty in Colombia - Part 2. The Redistributive Impact of Taxes and Transfers," OECD Economics Department Working Papers 1037, OECD Publishing.
- Nicola Brandt, 2013. "Greening Growth in Luxembourg," OECD Economics Department Working Papers 1063, OECD Publishing.
- Nicola Brandt, 2013. "Vers une croissance plus verte en Luxembourg," OECD Economics Department Working Papers 1063, OECD Publishing.
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- Céspedes, Nikita & Kuklik, Michael, 2013. "Optimal Taxation and Life Cycle Labor Supply Profile," Working Papers 2013-020, Banco Central de Reserva del Perú.
- Michael Kuklik & Nikita Cespedes, 2013. "Optimal Taxation and Life Cycle Labor Supply Profile," Documentos de Trabajo / Working Papers 2013-352, Departamento de Economía - Pontificia Universidad Católica del Perú.
- Michael Kuklik & Nikita Céspedes, 2014. "Optimal Taxation and Life Cycle Labor Supply Profile," Working Papers 8, Peruvian Economic Association.
- Alexander Ludwig & Dirk Krueger, 2010. "Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation," 2010 Meeting Papers 388, Society for Economic Dynamics.
- Dirk Krueger & Alexander Ludwig, 2013. "Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation," PIER Working Paper Archive 13-035, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
- Dirk Krueger & Alexander Ludwig, 2013. "Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation," Working Paper Series in Economics 60, University of Cologne, Department of Economics.
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- Kozma, Gábor, 2013. "Economic Effects of Tax Cuts in the Reagan Administration – Literature review," Public Finance Quarterly, Corvinus University of Budapest, vol. 58(4), pages 403-419.
- Umbreen Fatima & Anjum Nasim, 2013. "Interprovincial Differences in Power Sector Subsidies and Implications for the NFC Award," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 52(4), pages 421-436.
- Colignatus, Thomas, 2013. "Economics as victim between lawyers and mathematics: An explanation for the tax credit, Bulgarian potential fraud, European unemployment and the economic crisis," MPRA Paper 47071, University Library of Munich, Germany, revised 18 May 2013.
- 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"] [Demography, Employment, P," MPRA Paper 51056, University Library of Munich, Germany.
- SALERNO, Nicola Carmine, 2013. "Proiezioni della spesa e del finanziamento dei Sistemi Sanitari Regionali in Italia [2015-2030] [Projections of expenditures and financing resources of Italian Regional Health Care Systems [2015-20," MPRA Paper 51360, University Library of Munich, Germany.
- Cebula, Richard, 2013. "Effects of Economic Freedom, Regulatory Quality, and Taxation on Real Income," MPRA Paper 55421, University Library of Munich, Germany.
- Richard J. Cebula & Maggie Foley, 2014. "Teaching the economics of income tax evasion," Chapters, in: Franklin G. Mixon & Richard J. Cebula (ed.), New Developments in Economic Education, chapter 12, pages 133-139, Edward Elgar Publishing.
- Cebula, Richard & Foley, Maggie, 2013. "Teaching the Economics of Income Tax Evasion," MPRA Paper 56784, University Library of Munich, Germany.
- Richard J. Cebula, 2014. "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," PSL Quarterly Review, Economia civile, vol. 67(271), pages 451-481.
- Cebula, Richard, 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," MPRA Paper 60840, University Library of Munich, Germany.
- Amir, Hidayat & Hewings, Geoffrey J.D., 2013. "Distributional Welfare Impact of the 2013 Adjustment of Tax-Free Income Threshold in Indonesia: A CGE Simulation," MPRA Paper 68571, University Library of Munich, Germany.
- Jana Tepperová & Lucie Rytírová, 2013. "Discrimination in Taxation of Non-residents," ACTA VSFS, University of Finance and Administration, vol. 7(2), pages 92-108.
- Jana Tepperová & Kateřina Kubantová, 2013. "Limits and Opportunities of Single Collection Point in the Czech Republic [Omezení a možnosti jednoho inkasního místa v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(1), pages 61-76.
- Jana Skálová, 2013. "Changes in the Tax Burden of Natural Persons from 2013 [Změny v daňové zátěži fyzických osob od roku 2013]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(2), pages 25-37.
- Michael Carlos Best & Henrik Jacobsen Jacobsen, 2013. "Optimal Income Taxation with Career Effects of Work Effort," Working Papers 2013-9, Princeton University. Economics Department..
- Ilpo Suoniemi, 2013. "Permanent income, redistribution and income risk: Empirical analysis on the role of age and social protection benefits (ESSPROS) using Finnish Panel data in 1995–2008," Working Papers 286, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
- Emmanuel Farhi & Iván Werning, 2013. "Estate Taxation with Altruism Heterogeneity," American Economic Review, American Economic Association, vol. 103(3), pages 489-495, May.
- Emmanuel Farhi & Ivan Werning, "undated". "Estate Taxation with Altruism Heterogeneity," Working Paper 71016, Harvard University OpenScholar.
- Emmanuel Farhi & Iván Werning, 2013. "Estate Taxation with Altruism Heterogeneity," NBER Working Papers 18792, National Bureau of Economic Research, Inc.
- David Powell, 2013. "Optimal Health Insurance and the Distortionary Effects of the Tax Subsidy," Working Papers 975, RAND Corporation.
- David Powell, 2013. "Optimal Health Insurance and the Distortionary Effects of the Tax Subsidy," Working Papers WR-975, RAND Corporation.
- Michael Kuklik & Nikita Cespedes, 2013. "Optimal Taxation and Life Cycle Labor Supply Profile," Documentos de Trabajo / Working Papers 2013-352, Departamento de Economía - Pontificia Universidad Católica del Perú.
- Céspedes, Nikita & Kuklik, Michael, 2013. "Optimal Taxation and Life Cycle Labor Supply Profile," Working Papers 2013-020, Banco Central de Reserva del Perú.
- Michael Kuklik & Nikita Céspedes, 2014. "Optimal Taxation and Life Cycle Labor Supply Profile," Working Papers 8, Peruvian Economic Association.
- Määttänen, Niku & Valkonen, Tarmo, 2013. "Turning Housing Equity into Income in Old Age," ETLA Reports 5, The Research Institute of the Finnish Economy.
- Claus Thustrup Kreiner & Søren Leth-Petersen & Peer Ebbesen Skov, 2016. "Tax Reforms and Intertemporal Shifting of Wage Income: Evidence from Danish Monthly Payroll Records," American Economic Journal: Economic Policy, American Economic Association, vol. 8(3), pages 233-257, August.
- Kreiner, Claus Thustrup & Leth-Petersen, Søren & Skov, Peer Ebbesen, 2013. "Tax Reforms and Intertemporal Shifting of Wage Income: Evidence from Danish Monthly Payroll Records," CEPR Discussion Papers 9697, C.E.P.R. Discussion Papers.
- Claus Thustrup Kreiner & Søren Leth-Pedersen & Peer Ebbesen Skov, 2013. "Tax Reforms and Intertemporal Shifting of Wage Income: Evidence from Danish Monthly Payroll Records," Study Papers 62, Rockwool Foundation Research Unit.
- Niek J. Schoeman & Yolandé van Heerden, 2013. "Measuring the Impact of Marginal Tax Rate Reform on the Revenue Base of South Africa Using a Microsimulation Tax Model," Working Papers 397, Economic Research Southern Africa.
- Shun-ichiro Bessho & Masayoshi Hayashi, 2013. "Estimating the Social Marginal Cost of Public Funds," Public Finance Review, , vol. 41(3), pages 360-385, May.
- HAYASHI Masayoshi & BESSHO Shun-ichiro, 2004. "Social marginal cost of public funds: A microdata estimation for the Japaneseprogressive income tax system (in Japanese)," ESRI Discussion paper series 113, Economic and Social Research Institute (ESRI).
- Shun-ichiro Bessho & Masayoshi Hayashi, 2011. "Estimating the Social Marginal Cost of Public Funds: A Micro-data Approach," CIRJE F-Series CIRJE-F-817, CIRJE, Faculty of Economics, University of Tokyo.
- Shun-ichiro Bessho & Masayoshi Hayashi, 2005. "The Social Cost of Public Funds : The Case of Japanese Progressive Income Taxation," Finance Working Papers 22031, East Asian Bureau of Economic Research.
- Laurence Seidman, 2013. "Overcoming the Fiscal Trilemma with Two Progressive Consumption Tax Supplements," Public Finance Review, , vol. 41(6), pages 824-851, November.
- Laurence Seidman, 2014. "Overcoming The Fiscal Trilemma With Two Progressive Consumption Tax Supplements," Working Papers 14-04, University of Delaware, Department of Economics.
- Tuukka Saarimaa, 2011. "Imputed Rental Income, Taxation and Income Distribution in Finland," Urban Studies, Urban Studies Journal Limited, vol. 48(8), pages 1695-1714, June.
- Saarimaa, Tuukka, 2008. "Imputed Rental Income, Taxation and Income Distribution in Finland," Discussion Papers 446, VATT Institute for Economic Research.
- Cahit SANVER & Ates OKTAR, 2013. "Gelir Uzerinden Alinan Vergilerde Vergi Guvenlik Onlemleri ve Mukelleflerin Ba-Bs Bildirimlerine Bakisi Arastirmasi," Research Journal of Politics, Economics and Management, Sakarya University, Faculty of Economics and Administrative Sciences, vol. 1(3), pages 1-23, July.
- Luca Barbone & Misha V. Belkindas & Leon Bettendorf & Richard Bird & Mikhail Bonch-Osmolovskiy & Michael Smart, 2013. "Study to quantify and analyse the VAT Gap in the EU-27 Member States," CASE Network Reports 0116, CASE-Center for Social and Economic Research.
- Nicole Aregger & Martin Brown & Dr. Enzo Rossi, 2013. "Transaction Taxes, Capital Gains Taxes and House Prices," Working Papers 2013-02, Swiss National Bank.
- Simone Pellegrino & Achille Vernizzi, 2013. "On measuring violations of the progressive principle in income tax systems," Empirical Economics, Springer, vol. 45(1), pages 239-245, August.
- Daniele Pacifico, 2013. "On the role of unobserved preference heterogeneity in discrete choice models of labour supply," Empirical Economics, Springer, vol. 45(2), pages 929-963, October.
- Daniele Pacifico, 2010. "On the role of unobserved preference heterogeneity in discrete choice models of labour supply," Center for the Analysis of Public Policies (CAPP) 0071, Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi".
- Teemu Lyytikäinen & Torsten Santavirta, 2013. "The effect of church tax on church membership," Journal of Population Economics, Springer;European Society for Population Economics, vol. 26(3), pages 1175-1193, July.
- Lyytikäinen, Teemu & Santavirta, Torsten, 2010. "The effect of church tax on church membership," Working Papers 20, VATT Institute for Economic Research.
- Volker Meier & Matthias Wrede, 2013. "Reducing the excess burden of subsidizing the stork: joint taxation, individual taxation, and family tax splitting," Journal of Population Economics, Springer;European Society for Population Economics, vol. 26(3), pages 1195-1207, July.
- Volker Meier & Matthias Wrede, 2008. "Reducing the Excess Burden of Subsidizing the Stork: Joint Taxation, Individual Taxation, and Family Tax Splitting," CESifo Working Paper Series 2470, CESifo.
- Meier, Volker & Wrede, Matthias, 2013. "Reducing the excess burden of subsidizing the stork: Joint taxation, individual taxation, and family tax splitting," Munich Reprints in Economics 19213, University of Munich, Department of Economics.
- Olivier Bargain & André Decoster & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch, 2013. "Welfare, labor supply and heterogeneous preferences: evidence for Europe and the US," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 41(4), pages 789-817, October.
- 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," IZA Discussion Papers 6102, Institute of Labor Economics (IZA).
- Olivier Bargain & André Decoster & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch, 2013. "Welfare, labor supply and heterogeneous preferences: evidence for Europe and the US," Post-Print hal-01500869, HAL.
- Dolls, Mathias & Peichl, Andreas & Bargain, Olivier & Decoster, André & Siegloch, Sebastian & Neumann, Dirk, 2011. "Welfare, labor supply and heterogeneous preferences: evidence for Europe and the US," EUROMOD Working Papers EM5/11, EUROMOD at the Institute for Social and Economic Research.
- Gregor Schlick, 2013. "Grundfreibetrag und Einkommensteuertarif — eine Trennung ist möglich," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 93(12), pages 841-845, December.
- Kai Konrad & Jost Heckemeyer & Christoph Spengel & Markus Leibrecht & Margit Schratzenstaller & Manfred Gärtner & Thiess Büttner & Carolin Holzmann, 2013. "Steuerflucht und Steueroasen," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 93(6), pages 359-376, June.
- Konrad, Kai A. & Heckemeyer, Jost H. & Spengel, Christoph & Leibrecht, Markus & Schratzenstaller, Margit & Gärtner, Manfred & Büttner, Thiess & Holzmann, Carolin, 2013. "Steuerflucht und Steueroasen," Munich Reprints in Economics 22068, University of Munich, Department of Economics.
- Peter Mandler, 2013. "Zunächst vor der eigenen (Kirchen-)Tür kehren!," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 93(7), pages 484-487, July.
- Thor O. Thoresen & Trine E. Vattø, 2013. "Validation of structural labor supply model by the elasticity of taxable income," Discussion Papers 738, Statistics Norway, Research Department.
- Thor O. Thoresen & Zhiyang Jia & Peter J. Lambert, 2013. "Distributional benchmarking in tax policy evaluations," Discussion Papers 765, Statistics Norway, Research Department.
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- Richard J. Cebula & J. R. Clark, 2013. "An extension of the Tiebout hypothesis of voting with one's feet: the Medicaid magnet hypothesis," Applied Economics, Taylor & Francis Journals, vol. 45(32), pages 4575-4583, November.
- Cebula, Richard & Clark, Jeff, 2012. "An Extension of the Tiebout Hypothesis of Voting with One's Feet: The Medicaid Magnet Hypothesis," MPRA Paper 52431, University Library of Munich, Germany.
- Marja Riihelä & Risto Sullström & Matti Tuomala, 2013. "Top Incomes and Top Tax Rates : Implications for Optimal Taxation of Top Incomes in Finland," Working Papers 1388, Tampere University, Faculty of Management and Business, Economics.
- Salvador Barrios & Jonathan Pycroft & Bert Saveyn, 2013. "The marginal cost of public funds in the EU: the case of labour versus green taxes," Taxation Papers 35, Directorate General Taxation and Customs Union, European Commission.
- CPB Netherlands & CAPP, 2013. "Study on the Impacts of Fiscal Devaluation," Taxation Papers 36, Directorate General Taxation and Customs Union, European Commission.
- Gaëlle Garnier & Aleksandra Gburzynska & Endre György & Milena Mathé & Doris Prammer & Savino Ruà & Agnieszka Skonieczna, 2013. "Recent Reforms of Tax Systems in the EU: Good and Bad News," Taxation Papers 39, Directorate General Taxation and Customs Union, European Commission.
- European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
- Bessho, Shun-ichiro & Hayashi, Masayoshi, 2014. "Intensive margins, extensive margins, and spousal allowances in the Japanese system of personal income taxes: A discrete choice analysis," Journal of the Japanese and International Economies, Elsevier, vol. 34(C), pages 162-178.
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- Barış K. Yörük, 2013. "The Impact of Charitable Subsidies on Religious Giving and Attendance: Evidence from Panel Data," The Review of Economics and Statistics, MIT Press, vol. 95(5), pages 1708-1721, December.
- Baris Yoruk, 2012. "The impact of charitable subsidies on religious giving and attendance: Evidence from panel data," Discussion Papers 12-06, University at Albany, SUNY, Department of Economics.
- Facundo Alveredo & Juliana Londoño Vélez, 2013. "High incomes and personal taxation in a developing economy: Colombia 1993-2010," Commitment to Equity (CEQ) Working Paper Series 12, Tulane University, Department of Economics.
- Facundo Alveredo & Juliana Londoño Vélez, 2013. "High incomes and personal taxation in a developing economy: Colombia 1993-2010," Commitment to Equity (CEQ) Working Paper Series 1312, Tulane University, Department of Economics.
- Jean-François Carpantier & Christelle Sapata, 2016. "Empirical welfare analysis: when preferences matter," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 46(3), pages 521-542, March.
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- Jean-François Carpantier & Christelle Sapata, 2013. "Empirical Welfare Analysis: When Preferences Matter," Working Papers wpdea1304, Department of Applied Economics at Universitat Autonoma of Barcelona.
- Jean-François Carpantier & Christelle Sapata, 2016. "Empirical welfare analysis: when preferences matter," Post-Print hal-01821127, HAL.
- Jean-François Carpantier & Christelle Sapata, 2013. "Empirical Welfare Analysis: When Preferences Matter," DEM Discussion Paper Series 13-11, Department of Economics at the University of Luxembourg.
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- McDonald, James Ted & Worswick, Christopher, 2013. "Retirement Incomes, Labour Supply and Co-residency Decisions of Older Immigrants in Canada: 1991-2006," CLSSRN working papers clsrn_admin-2013-23, Vancouver School of Economics, revised 29 Apr 2013.
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- Niamh Hardiman, 2013. "Rethinking the political economy of fiscal consolidation in two recessions in Ireland," Working Papers 201316, Geary Institute, University College Dublin.
- Marta Montero Simó, 2013. "Incentivos fiscales para los Business Angels en España [Tax incentives for Business Angels in Spain]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 112, pages 213-239.
- James R. Hines Jr., 2013. "How Important Are Perpetual Tax Savings?," NBER Chapters, in: Tax Policy and the Economy, Volume 27, pages 101-124, National Bureau of Economic Research, Inc.
- James R. Hines Jr., 2013. "How Important Are Perpetual Tax Savings?," Tax Policy and the Economy, University of Chicago Press, vol. 27(1), pages 101-124.
- James R. Hines Jr., 2012. "How Important Are Perpetual Tax Savings?," NBER Working Papers 18553, National Bureau of Economic Research, Inc.
- Andrew A. Samwick, 2013. "Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment," NBER Chapters, in: Tax Policy and the Economy, Volume 27, pages 125-160, National Bureau of Economic Research, Inc.
- Andrew A. Samwick, 2013. "Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment," Tax Policy and the Economy, University of Chicago Press, vol. 27(1), pages 125-160.
- Andrew A. Samwick, 2012. "Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment," NBER Working Papers 18525, National Bureau of Economic Research, Inc.
- Heflin, Colleen M. & Mueser, Peter R., 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," IZA Discussion Papers 7772, Institute of Labor Economics (IZA).
- Peter R. Mueser & Colleen M. Heflin, 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," Working Papers 1318, Department of Economics, University of Missouri.
- Mitja ÄŒok & Ivica Urban & Miroslav VerbiÄ, 2013. "Income Redistribution through Taxes and Social Benefits: The Case of Slovenia and Croatia," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, vol. 60(5), pages 667-686, September.
- Cok, Mitja & Urban, Ivica & Verbič, Miroslav, 2012. "Income redistribution through taxes and social benefits: the case of Slovenia and Croatia," MPRA Paper 38918, University Library of Munich, Germany.
- Mitja Čok & Ivica Urban & Miroslav Verbič, 2013. "Income Redistribution through Taxes and Social Benefits: The Case of Slovenia and Croatia," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, vol. 60(5), pages 667-686.
- Cok, Mitja & Urban, Ivica & Verbič, Miroslav, 2012. "Income redistribution through taxes and social benefits: the case of Slovenia and Croatia," MPRA Paper 38918, University Library of Munich, Germany.
- Norman Gemmell & Richard Kneller & Ismael Sanz, 2014. "The growth effects of tax rates in the OECD," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 47(4), pages 1217-1255, November.
- Norman Gemmell & Richard Kneller & Ismael Sanz, 2014. "The growth effects of tax rates in the OECD," Canadian Journal of Economics, Canadian Economics Association, vol. 47(4), pages 1217-1255, November.
- Gemmell, Norman & Kneller, Richard & Sanz, Ismael, 2013. "The Growth Effects of Tax Rates in the OECD," Working Paper Series 18771, Victoria University of Wellington, Chair in Public Finance.
- Norman Gemmell & Richard Kneller & Ismael Sanz, 2014. "The growth effects of tax rates in the OECD," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 47(4), pages 1217-1255, November.
- Norman Gemmell & Richard Kneller & Ismael Sanz, 2014. "The growth effects of tax rates in the OECD," Canadian Journal of Economics, Canadian Economics Association, vol. 47(4), pages 1217-1255, November.
- Gemmell, Norman & Kneller, Richard & Sanz, Ismael, 2013. "The Growth Effects of Tax Rates in the OECD," Working Paper Series 2706, Victoria University of Wellington, Chair in Public Finance.
- Jon Bakija, 2013. "Tax Policy and Philanthropy: A Primer on the Evidence for the U.S. and its Implications," Department of Economics Working Papers 2013-01, Department of Economics, Williams College.
- Sara LaLumia & James M. Sallee & Nicholas Turner, 2015. "New Evidence on Taxes and the Timing of Birth," American Economic Journal: Economic Policy, American Economic Association, vol. 7(2), pages 258-293, May.
- Sara LaLumia & James M. Sallee & Nicholas Turner, 2013. "New Evidence on Taxes and the Timing of Birth," NBER Working Papers 19283, National Bureau of Economic Research, Inc.
- Sara LaLumia & James M. Salle & Nicolas Turner, 2013. "New Evidence on Taxes and the Timing of Birth," Department of Economics Working Papers 2013-06, Department of Economics, Williams College.
- Laura Varela-Candamio & Jesús López-RodrÃguez & Andrés FaÃña, 2013. "Introducing increasing personal allowances in the Personal Income Tax. An analysis in terms of social welfare for the Spanish regions," ERSA conference papers ersa13p170, European Regional Science Association.
- Jouko Kinnunen & Maria Rundberg, 2013. "Measuring the importance of voluntary work in the Ã…land Islands," ERSA conference papers ersa13p579, European Regional Science Association.
- Spencer Bastani & Sören Blomquist & Luca Micheletto, 2013. "The Welfare Gains Of Age‐Related Optimal Income Taxation," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 54(4), pages 1219-1249, November.
- Bastani, Spencer & Blomquist, Sören & Micheletto, Luca, 2010. "The Welfare Gains of Age Related Optimal Income Taxation," Working Paper Series, Center for Fiscal Studies 2010:12, Uppsala University, Department of Economics.
- Spencer Bastani & Sören Blomquist & Luca Micheletto, 2010. "The Welfare Gains of Age Related Optimal Income Taxation," CESifo Working Paper Series 3225, CESifo.
- Spencer Bastani & Sören Blomquist & Luca Micheletto, 2013. "The Welfare Gains Of Age‐Related Optimal Income Taxation," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 54, pages 1219-1249, November.
- Bastani, Spencer & Blomquist, Sören & Micheletto, Luca, 2010. "The Welfare Gains of Age Related Optimal Income Taxation," Working Paper Series, Center for Fiscal Studies 2010:12, Uppsala University, Department of Economics.
- Voßmerbäumer, Jan & Wagner, Franz W., 2013. "Steuerwirkungen betrieblicher Entgeltpolitik," arqus Discussion Papers in Quantitative Tax Research 144, arqus - Arbeitskreis Quantitative Steuerlehre.
- Martini, Jan Thomas & Niemann, Rainer, 2013. "The impact of taxation on international assignment decisions: A principal-agent approach," arqus Discussion Papers in Quantitative Tax Research 145, arqus - Arbeitskreis Quantitative Steuerlehre.
- Annette Alstadsæter & Martin Jacob, 2013. "The Effect of Awareness and Incentives on Tax Evasion," CESifo Working Paper Series 4369, CESifo.
- Alstadsæter, Annette & Jacob, Martin, 2013. "The effect of awareness and incentives on tax evasion," arqus Discussion Papers in Quantitative Tax Research 147, arqus - Arbeitskreis Quantitative Steuerlehre.
- Annette Alstadsæter & Martin Jacob, 2013. "The effect of awareness and incentives on tax evasion," Working Papers 1314, Oxford University Centre for Business Taxation.
- Annette Alstadsæter & Martin Jacob, 2013. "Who Participates in Tax Avoidance?," CESifo Working Paper Series 4219, CESifo.
- Alstadsæter, Annette & Jacob, Martin, 2013. "Who participates in tax avoidance?," arqus Discussion Papers in Quantitative Tax Research 148, arqus - Arbeitskreis Quantitative Steuerlehre.
- Jacob, Martin & Alstadsæter, Annette, 2013. "Payout policies of privately held firms: Flexibility and the role of income taxes," arqus Discussion Papers in Quantitative Tax Research 152, arqus - Arbeitskreis Quantitative Steuerlehre.
- Brandstetter, Laura & Jacob, Martin, 2013. "Do corporate tax cuts increase investments?," arqus Discussion Papers in Quantitative Tax Research 153, arqus - Arbeitskreis Quantitative Steuerlehre.
- Podlech, Nils, 2013. "Die Auswirkungen des Steuersystemwechsels vom Halbeinkünfteverfahren zur Abgeltungssteuer auf die Ausschüttungspolitik von Unternehmen," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 655, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
- Cici, Gjergji & Kempf, Alexander & Sorhage, Christoph, 2013. "Are financial advisors useful? Evidence from tax-motivated mutual fund flows," CFR Working Papers 12-09 [rev.], University of Cologne, Centre for Financial Research (CFR).
- Cici, Gjergji & Kempf, Alexander & Sorhage, Christoph, 2013. "Are financial advisors useful? Evidence from tax-motivated mutual fund flows," CFR Working Papers 12-09 [rev.2], University of Cologne, Centre for Financial Research (CFR).
- Podlech, Nils, 2013. "Die Auswirkungen des Steuersystemwechsels vom Halbeinkünfteverfahren zur Abgeltungssteuer auf die Ausschüttungspolitik von Unternehmen," EconStor Preprints 75274, ZBW - Leibniz Information Centre for Economics.
- Massarrat-Mashhadi, Nima, 2013. "The mutual impact of deferral labour taxation and capital income taxation on risk-taking behaviour: An experimental analysis," Discussion Papers 2013/1, Free University Berlin, School of Business & Economics.
- Katharina Jenderny, 2016. "Mobility of Top Incomes in Germany," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 62(2), pages 245-265, June.
- Jenderny, Katharina, 2013. "Mobility of top incomes in Germany," Discussion Papers 2013/7, Free University Berlin, School of Business & Economics.
- Boysen-Hogrefe, Jens, 2013. "Der Einfluss des Erdölpreises auf die Energiesteuerprognose," Kiel Working Papers 1849, Kiel Institute for the World Economy (IfW Kiel).
- Boss, Alfred, 2013. "Verhindert ein Mindestlohn eine Ausbeutung des Staates?," Kiel Working Papers 1884, Kiel Institute for the World Economy (IfW Kiel).
- Schaefer, Thilo, 2013. "Verteilung der Steuern und Sozialbeiträge in Deutschland," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, vol. 40(1), pages 37-49.
- Wrede, Matthias, 2013. "Rational choice of itemized deductions," FAU Discussion Papers in Economics 01/2013, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics.
- Wrede, Matthias, 2014. "Fair inheritance taxation in the presence of tax planning," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 51(C), pages 12-18.
- Wrede, Matthias, 2013. "Fair Inheritance Taxation in the Presence of Tax Planning," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79731, Verein für Socialpolitik / German Economic Association.
- Wrede, Matthias, 2013. "Fair inheritance taxation in the presence of tax planning," FAU Discussion Papers in Economics 02/2013, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics.
- Peters, Heiko & Schwarz, Peter, 2013. "Bequests and labor supply in Germany," TranState Working Papers 173, University of Bremen, Collaborative Research Center 597: Transformations of the State.
- Anke Gerber & Andreas Nicklisch & Stefan Voigt, 2013. "Strategic Choices for Redistribution and the Veil of Ignorance: Theory and Experimental Evidence," CESifo Working Paper Series 4423, CESifo.
- Gerber, Anke & Nicklisch, Andreas & Voigt, Stefan, 2013. "Strategic choices for redistribution and the veil of ignoranceː theory and experimental evidence," WiSo-HH Working Paper Series 5, University of Hamburg, Faculty of Business, Economics and Social Sciences, WISO Research Laboratory.
- Scharfenkamp, Katrin, 2013. "Composition effects of the German Federal Government on the average top income tax burden," Discussion Papers of the Institute for Organisational Economics 2/2013, University of Münster, Institute for Organisational Economics.
- Wrede, Matthias, 2014. "Fair inheritance taxation in the presence of tax planning," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 51(C), pages 12-18.
- Wrede, Matthias, 2013. "Fair inheritance taxation in the presence of tax planning," FAU Discussion Papers in Economics 02/2013, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics.
- Wrede, Matthias, 2013. "Fair Inheritance Taxation in the Presence of Tax Planning," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79731, Verein für Socialpolitik / German Economic Association.
- André Decoster & Peter Haan, 2015. "Empirical welfare analysis with preference heterogeneity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(2), pages 224-251, April.
- Haan, Peter & Decoster, Andre, 2013. "Empirical welfare analysis with preference heterogeneity," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79815, Verein für Socialpolitik / German Economic Association.
- Erbe, Katharina & Büttner, Thiess, 2013. "FAT or VAT? The Financial Activities Tax as a Substitute to Imposing Value Added Tax on Financial Services," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79959, Verein für Socialpolitik / German Economic Association.
- Jenderny, Katharina, 2013. "Declining Tax Progression and the German Dual Income Tax," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80039, Verein für Socialpolitik / German Economic Association.
- Doerrenberg, Philipp & Duncan, Denvil, 2014. "Experimental evidence on the relationship between tax evasion opportunities and labor supply," European Economic Review, Elsevier, vol. 68(C), pages 48-70.
- Doerrenberg, Philipp & Duncan, Denvil, 2012. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," IZA Discussion Papers 6914, Institute of Labor Economics (IZA).
- Doerrenberg, Philipp & Duncan, Denvil, 2013. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80041, Verein für Socialpolitik / German Economic Association.
- Philipp Doerrenberg & Denvil Duncan, 2012. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," Cologne Graduate School Working Paper Series 03-10, Cologne Graduate School in Management, Economics and Social Sciences.
- Berthold, Norbert & Coban, Mustafa, 2013. "Kombilohn oder Workfare? Wege aus der strukturellen Arbeitslosigkeit auf dem Prüfstand [Wage Subsidy or Workfare? Comparison of Two Designs to Reduce Structural Unemployment]," Discussion Paper Series 122, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.
2012
- Hossain, Md. Amir & Zhou, Dong Sheng & Hossain, Md Ekram, 2012. "Leadership Approach in Human Resources Management Aspect of Bangladeshi Organizations," MPRA Paper 110159, University Library of Munich, Germany, revised 19 Dec 2012.
- Stevenson, Adam, 2012.
"The Labor Supply and Tax Revenue Consequences of Federal Same-Sex Marriage Legalization,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 65(4), pages 783-806, December.
- Stevenson, Adam, 2012. "The Labor Supply and Tax Revenue Consequences of Federal Same-Sex Marriage Legalization," MPRA Paper 36532, University Library of Munich, Germany.
- Grubel, Herbert & Grady, Patrick, 2012. "Fiscal transfers to immigrants in Canada: responding to critics and a revised estimate," MPRA Paper 37406, University Library of Munich, Germany, revised 06 Mar 2012.
- Mitja Čok & Ivica Urban & Miroslav Verbič, 2013.
"Income Redistribution through Taxes and Social Benefits: The Case of Slovenia and Croatia,"
Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, vol. 60(5), pages 667-686.
- Cok, Mitja & Urban, Ivica & Verbič, Miroslav, 2012. "Income redistribution through taxes and social benefits: the case of Slovenia and Croatia," MPRA Paper 38918, University Library of Munich, Germany.
- Azam, Rehan & Muhammad, Danish & Syed Akbar, Suleman, 2012. "The significance of socioeconomic factors on personal loan decision a study of consumer banking local private banks in Pakistan," MPRA Paper 42322, University Library of Munich, Germany.
- Richard J. Cebula & J. R. Clark, 2013.
"An extension of the Tiebout hypothesis of voting with one's feet: the Medicaid magnet hypothesis,"
Applied Economics, Taylor & Francis Journals, vol. 45(32), pages 4575-4583, November.
- Cebula, Richard & Clark, Jeff, 2012. "An Extension of the Tiebout Hypothesis of Voting with One's Feet: The Medicaid Magnet Hypothesis," MPRA Paper 52431, University Library of Munich, Germany.
- Karel Brychta & Pavel Svirák, 2012. "International Taxation of Incomes from Employment under Czech Legal Regulations [Mezinárodní zdanění příjmů ze závislé činnosti podle české právní úpravy]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(1), pages 92-103.
- Libor Dušek & Petr Janský, 2012. "Dopady změn daně z přidané hodnoty na reálné příjmy domácností [The Impact of VAT Changes on the Households´ Real Incomes]," Politická ekonomie, Prague University of Economics and Business, vol. 2012(3), pages 309-329.
- Beáta Blechová, 2012. "Progresivní nebo "rovná" daň - ekonomické i politické dilema [Progressive or "Flat" Tax - Economic and Political Dilemma]," Politická ekonomie, Prague University of Economics and Business, vol. 2012(5), pages 649-667.
- Eero Lehto, 2012. "The impact of inequality on the municipal income tax in Finland," Working Papers 275, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
- Ilpo Suoniemi, 2012. "Income mobility, income risk and age – Finnish experiences in 1995–2008," Working Papers 276, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
- David Albouy & Fernando Leibovici & Casey Warman, 2013.
"Quality of life, firm productivity, and the value of amenities across Canadian cities,"
Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 46(2), pages 379-411, May.
- David Albouy & Fernando Leibovici & Casey Warman, 2013. "Quality of life, firm productivity, and the value of amenities across Canadian cities," Canadian Journal of Economics, Canadian Economics Association, vol. 46(2), pages 379-411, May.
- David Albouy & Fernando Leibovici & Casey Warman, 2012. "Quality of Life, Firm Productivity, and the Value of Amenities across Canadian Cities," NBER Working Papers 18103, National Bureau of Economic Research, Inc.
- David Albouy & Fernando Leibovici & Casey Warman, 2012. "Quality Of Life, Firm Productivity, And The Value Of Amenities Across Canadian Cities," Working Paper 1287, Economics Department, Queen's University.
- Karel Mertens & Morten O. Ravn, 2013.
"The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States,"
American Economic Review, American Economic Association, vol. 103(4), pages 1212-1247, June.
- Ravn, Morten & Mertens, Karel, 2011. "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States," CEPR Discussion Papers 8554, C.E.P.R. Discussion Papers.
- Morten Ravn & Karel Mertens, 2012. "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States," 2012 Meeting Papers 638, Society for Economic Dynamics.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014.
"Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities,"
American Economic Journal: Economic Policy, American Economic Association, vol. 6(1), pages 230-271, February.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2011. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," NBER Working Papers 17616, National Bureau of Economic Research, Inc.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," PSE-Ecole d'économie de Paris (Postprint) halshs-00944873, HAL.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," Post-Print halshs-00944873, HAL.
- Stefanie Stantcheva & Emmanuel Saez & Thomas Piketty, 2012. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," 2012 Meeting Papers 78, Society for Economic Dynamics.
- Stantcheva, Stefanie & Piketty, Thomas & Saez, Emmanuel, 2011. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," CEPR Discussion Papers 8675, C.E.P.R. Discussion Papers.
- Jeffrey R. Campbell & Zvi Hercowitz, 2019.
"Liquidity Constraints of the Middle Class,"
American Economic Journal: Economic Policy, American Economic Association, vol. 11(3), pages 130-155, August.
- Zvi Hercowitz & Jeffrey R. Campbell, 2009. "Liquidity Constraints of the Middle Class," 2009 Meeting Papers 323, Society for Economic Dynamics.
- Jeffrey Campbell & Zvi Hercowitz, 2012. "Liquidity Constraints of the Middle Class," 2012 Meeting Papers 98, Society for Economic Dynamics.
- Jeffrey R. Campbell & Zvi Hercowitz, 2009. "Liquidity constraints of the middle class," Working Paper Series WP-09-20, Federal Reserve Bank of Chicago.
- Campbell, Jeffrey R. & Hercowitz, Zvi, 2009. "Liquidity Constraints of the Middle Class," Foerder Institute for Economic Research Working Papers 275732, Tel-Aviv University > Foerder Institute for Economic Research.
- Jorge Onrubia Fernández & Fidel Picos Sánchez, 2012. "Diseño, Contenido Y Aplicaciones Del Nuevo Panel De Declarantes De Irpf 1999-2007," Revista de Economia Aplicada, Universidad de Zaragoza, Departamento de Estructura Economica y Economia Publica, vol. 20(3), pages 53-87, Winter.
- Bradley, Sebastien, 2012. "Property Tax Salience and Payment Delinquency," School of Economics Working Paper Series 2012-9, LeBow College of Business, Drexel University.
- Konopczak, Karolina & Skibicki, Jakub, 2012. "Mikrosymulacyjny model podatkowo-zasiłkowy Ministerstwa Finansów – dokumentacja," MF Working Papers 33, Ministry of Finance in Poland.
- Daianu, Daniel & Kallai, Ella & Lungu, Laurian, 2012.
"Tax Policy under the Curse of Low Revenues: The Case of Romania (Part II),"
Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(2), pages 143-162, June.
- Daianu, Daniel & Kallai, Ella & Lungu, Laurian, 2012. "Tax Policy under the Curse of Low Revenues: The Case of Romania (Part I)," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(1), pages 156-186, March.
- Daianu, Daniel & Kallai, Ella & Lungu, Laurian, 2012.
"Tax Policy under the Curse of Low Revenues: The Case of Romania (Part I),"
Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(1), pages 156-186, March.
- Daianu, Daniel & Kallai, Ella & Lungu, Laurian, 2012. "Tax Policy under the Curse of Low Revenues: The Case of Romania (Part II)," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(2), pages 143-162, June.
- Lautier, Bruno, 2012. "La diversité des systèmes de protection sociale en Amérique latine," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 11.
- Thor O. Thoresen & Erlend E. Bø & Erik Fjærli & Elin Halvorsen, 2012.
"A Suggestion for Evaluating the Redistributional Effects of Tax Changes: With an Application to the 2006 Norwegian Tax Reform,"
Public Finance Review, , vol. 40(3), pages 303-338, May.
- Thor O. Thoresen & Erlend E. Bø & Erik Fjærli & Elin Halvorsen, 2011. "Evaluating the redistributional effects of tax policy changes: with an application to the 2006 Norwegian tax reform," Discussion Papers 648, Statistics Norway, Research Department.
- Tymon Słoczyński, 2012. "Zastosowanie zasady równych ofiar do oceny sprawiedliwości taryfy podatku dochodowego od osób fizycznych (PIT) w Polsce," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 10, pages 23-47.
- Grzegorz Kula, 2012. "Próba oszacowania wpływów budżetowych z podatków dochodowych w rolnictwie i reformy KRUS," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 5-6, pages 99-118.
- Anna Krajewska, 2012. "Przyczyny wzrostu zróżnicowania dochodów w Polsce," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 7-8, pages 85-116.
- Sarah Brown & Preety Srivastava & Karl Taylor, 2012. "Preach What You Practice? Donating Behaviour of Parents and Their Offspring," Working Papers 2012018, The University of Sheffield, Department of Economics.
- Semih ÖZ, 2012. "Türkiye’de Geçici Vergi Uygulamasının Karşılaştırmalı Değerlendirmesi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 18(18).
- Henri Sterdyniak, 2012.
"Une lecture critique de l'ouvrage : Pour une révolution fiscale - Trois désaccords et certaines convergences,"
SciencePo Working papers Main
hal-01069531, HAL.
- Henri Sterdyniak, 2012. "Une lecture critique de l’ouvrage : Pour une révolution fiscale - Trois désaccords et certaines convergences," Sciences Po publications 2012-02, Sciences Po.
- Henri Sterdyniak, 2012. "Une lecture critique de l'ouvrage : Pour une révolution fiscale - Trois désaccords et certaines convergences," Working Papers hal-01069531, HAL.
- Henri Sterdyniak, 2012. "Une lecture critique de l'ouvrage pour une révolution fiscale trois désaccords et certaines convergences," Documents de Travail de l'OFCE 2012-02, Observatoire Francais des Conjonctures Economiques (OFCE).
- Ufuk Ince & James Owers, 2012. "The interaction of corporate dividend policy and capital structure decisions under differential tax regimes," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 36(1), pages 33-57, January.
- Rolf Aaberge & Ugo Colombino, 2012.
"Accounting for family background when designing optimal income taxes: a microeconometric simulation analysis,"
Journal of Population Economics, Springer;European Society for Population Economics, vol. 25(2), pages 741-761, January.
- Aaberge, Rolf & Colombino, Ugo, 2009. "Accounting for Family Background when Designing Optimal Income Taxes: A Microeconometric Simulation Analysis," IZA Discussion Papers 4598, Institute of Labor Economics (IZA).
- Rolf Aaberge & Ugo Colombino, 2010. "Accounting for Family Background when Designing Optimal Income Taxes. A Microeconometric Simulation Analysis," Discussion Papers 619, Statistics Norway, Research Department.
- Rolf Aaberge & Ugo Colombino, 2010. "Accounting for family background when designing optimal income taxes: A microeconometric simulation analysis," Working Papers 157, ECINEQ, Society for the Study of Economic Inequality.
- Dirk Simons & Dennis Voeller & Martina Corsten, 2012. "Erbschaftsteuerliche Verschonungsregeln Für das Betriebsvermögen — Ein Theoretischer Ansatz zur Steuerplanung," Schmalenbach Journal of Business Research, Springer, vol. 64(1), pages 2-36, February.
- Jan Voßmerbäumer, 2012. "Effizienzwirkungen einer Regulierung von Managergehältern durch das Steuerrecht," Schmalenbach Journal of Business Research, Springer, vol. 64(5), pages 536-561, August.
- Ernst Niemeier & Stefan Bach & Johannes Geyer & Peter Haan & Katharina Wrohlich, 2012. "Die falschen Angriffe auf das Ehegattensplitting," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 92(9), pages 613-625, September.
- John K. Dagsvik & Zhiyang Jia & Tom Kornstad & Thor O. Thoresen, 2014.
"Theoretical And Practical Arguments For Modeling Labor Supply As A Choice Among Latent Jobs,"
Journal of Economic Surveys, Wiley Blackwell, vol. 28(1), pages 134-151, February.
- John K. Dagsvik & Zhiyang Jia & Tom Kornstad & Thor Olav Thoresen, 2012. "Theoretical and Practical Arguments for Modeling Labor Supply as a Choice among Latent Jobs," CESifo Working Paper Series 3708, CESifo.
- John K. Dagsvik & Zhiyang Jia & Tom Kornstad & Thor O. Thoresen, 2012. "Theoretical and practical arguments for modeling labor supply as a choice among latent jobs," Discussion Papers 692, Statistics Norway, Research Department.
- Ada Jansen & Elizabeth Stoltz & Derek Yu, 2012. "Improving the targeting of zero-rated basic foodstuffs under value added tax (VAT) in South Africa - An exploratory analysis," Working Papers 07/2012, Stellenbosch University, Department of Economics.
- European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
- Nima Massarrat-Mashhadi & Christian Sielaff, 2012. "Testing taxpayers' cognitive abilities - Survey-based evidence," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 5(1), pages 7-22, April.
- Hochguertel, Stefan & Ohlsson, Henry, 2012.
"Who is at the top? Wealth mobility over the life cycle,"
Working Paper Series
2012:1, Uppsala University, Department of Economics.
- Stefan Hochguertel & Henry Ohlsson, 2012. "Who is at the Top? Wealth Mobility over the Life Cycle," Tinbergen Institute Discussion Papers 12-004/3, Tinbergen Institute.
- Hochguertel, Stefan & Ohlsson, Henry, 2012. "Who is at the top? Wealth mobility over the life cycle," Working Paper Series, Center for Fiscal Studies 2012:1, Uppsala University, Department of Economics.
- Shun-ichiro Bessho & Masayoshi Hayashi, 2015.
"Should the Japanese tax system be more progressive? An evaluation using the simulated SMCFs based on the discrete choice model of labor supply,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(1), pages 144-175, February.
- Shun-ichiro Bessho & Masayoshi Hayashi, 2011. "Should Japanese Tax System Be More Progressive?," Global COE Hi-Stat Discussion Paper Series gd10-181, Institute of Economic Research, Hitotsubashi University.
- Shun-ichiro Bessho & Masayoshi Hayashi, 2012. "Should the Japanese Tax System Be More Progressive? An Evaluation Using Simulated SMCFs Based on the Discrete Choice Model of Labor Supply," CIRJE F-Series CIRJE-F-848, CIRJE, Faculty of Economics, University of Tokyo.
- James Alm & William H. Kaempfer & Edward Batte Sennoga, 2012. "Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries," Working Papers 1209, Tulane University, Department of Economics.
- Micael Castanheira & Gaëtan Nicodème & Paola Profeta, 2012.
"On the political economics of tax reforms: survey and empirical assessment,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(4), pages 598-624, August.
- Micael Castanheira De Moura & Gaëtan Nicodème & Paola Profeta, 2012. "On the Political Economics of Tax Reforms: survey and empirical assessment," ULB Institutional Repository 2013/136798, ULB -- Universite Libre de Bruxelles.
- Micael Castanheira & Gaëtan Nicodème & Paola Profeta, 2012. "On the Political Economics of Tax Reforms: survey and empirical assessment," Economics Working Paper from Condorcet Center for political Economy at CREM-CNRS 2012-08-ccr, Condorcet Center for political Economy.
- Micael Castanheira & Gaëtan Nicodème & Paola Profeta, 2012. "On the Political Economics of Tax Reforms: survey and empirical assessment," Economics Working Paper Archive (University of Rennes 1 & University of Caen) 2012-08-ccr, Center for Research in Economics and Management (CREM), University of Rennes 1, University of Caen and CNRS.
- Claudio A., Agostini & Javiera, Selman & Marcela, Perticará, 2013.
"Una propuesta de crédito tributario al ingreso para Chile,"
Estudios Públicos, Centro de Estudios Públicos, vol. 0(129), pages 49-104.
- Claudio Agostini & Javiera Selman & Marcela Perticara, 2012. "Una Propuesta de Crédito Tributario al Ingreso para Chile," ILADES-UAH Working Papers inv282, Universidad Alberto Hurtado/School of Economics and Business.
- Claudio A Agostini & Marcela Perticara & Javiera Selman, 2012. "Una Propuesta de Crédito Tributario al Ingreso para Chile," Working Papers wp_021, Adolfo Ibáñez University, School of Government.
- Michael R. Veall, 2012.
"Top income shares in Canada: recent trends and policy implications,"
Canadian Journal of Economics, Canadian Economics Association, vol. 45(4), pages 1247-1272, November.
- Michael R. Veall, 2012. "Top income shares in Canada: recent trends and policy implications," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 45(4), pages 1247-1272, November.
- Michael R. Veall, 2012. "Top Income Shares in Canada: Recent Trends and Policy Implications," Department of Economics Working Papers 2012-11, McMaster University.
- Veall, Michael R., 2012. "Top Income Shares in Canada: Recent Trends and Policy Implications," CLSSRN working papers clsrn_admin-2012-25, Vancouver School of Economics, revised 29 Oct 2012.
- Gabriella Donatiello & Gianni Betti & Paolo Consolini, 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," Department of Economics University of Siena 652, Department of Economics, University of Siena.
- Iris Claus & John Creedy & Josh Teng, 2012.
"The Elasticity of Taxable Income in New Zealand,"
Fiscal Studies, Institute for Fiscal Studies, vol. 33(3), pages 287-303, September.
- Iris Claus & John Creedy & Josh Teng, 2010. "The Elasticity of Taxable Income in New Zealand," CAMA Working Papers 2010-21, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
- Claus, Iris & Creedy, John & Teng, Josh, 2012. "The Elasticity of Taxable Income in New Zealand," Working Paper Series 18709, Victoria University of Wellington, Chair in Public Finance.
- Iris Claus & John Creedy & Josh Teng, 2012. "The Elasticity of Taxable Income in New Zealand," Treasury Working Paper Series 12/03, New Zealand Treasury.
- Iris Claus & John Creedy & Josh Teng, 2010. "The Elasticity of Taxable Income in New Zealand," Department of Economics - Working Papers Series 1104, The University of Melbourne.
- Carey, Simon & Creedy, John & Gemmell, Norman & Teng, Josh, 2012.
"Regression Estimates of the Elasticity of Taxable Income and the Choice of Instrument,"
Working Paper Series
18710, Victoria University of Wellington, Chair in Public Finance.
- Simon Carey & John Creedy & Norman Gemmell & Josh Teng, 2013. "Regression Estimates of the Elasticity of Taxable Income and the Choice of Instrument," Treasury Working Paper Series 13/08, New Zealand Treasury.
- John Creedy & Norman Gemmell, 2013.
"Measuring revenue responses to tax rate changes in multi-rate income tax systems: behavioural and structural factors,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(6), pages 974-991, December.
- Creedy, John & Gemmell, Norman, 2012. "Measuring Revenue Responses to Tax Rate Changes in Multi-Rate Income Tax Systems: Behavioural and Structural Factors," Working Paper Series 18712, Victoria University of Wellington, Chair in Public Finance.
- Creedy, John & Gemmell, Norman, 2012.
"Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures,"
Working Paper Series
18713, Victoria University of Wellington, Chair in Public Finance.
- John Creedy, 2013. "Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures," Treasury Working Paper Series 13/24, New Zealand Treasury.
- John Creedy & Norman Gemmell, 2013. "Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures," Treasury Working Paper Series 13/27, New Zealand Treasury.
- Fiona McAlister & Debasis Bandyopadhyay & Robert Barro & Jeremy Couchman & Norman Gemmell & Gordon Liao, 2012.
"Average Marginal Income Tax Rates for New Zealand, 1907-2009,"
Treasury Working Paper Series
12/04, New Zealand Treasury.
- Bandyopadhyay, Debasis & Barro, Robert & Couchman, Jeremy & Gemmell, Norman & Liao, Gordon & McAlister, Fiona, 2012. "Average Marginal Income Tax Rates in New Zealand, 1907-2009," Working Paper Series 2423, Victoria University of Wellington, Chair in Public Finance.
- Iris Claus & John Creedy & Josh Teng, 2012.
"The Elasticity of Taxable Income in New Zealand,"
Fiscal Studies, Institute for Fiscal Studies, vol. 33(3), pages 287-303, September.
- Iris Claus & John Creedy & Josh Teng, 2010. "The Elasticity of Taxable Income in New Zealand," CAMA Working Papers 2010-21, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
- Claus, Iris & Creedy, John & Teng, Josh, 2012. "The Elasticity of Taxable Income in New Zealand," Working Paper Series 2427, Victoria University of Wellington, Chair in Public Finance.
- Iris Claus & John Creedy & Josh Teng, 2012. "The Elasticity of Taxable Income in New Zealand," Treasury Working Paper Series 12/03, New Zealand Treasury.
- Iris Claus & John Creedy & Josh Teng, 2010. "The Elasticity of Taxable Income in New Zealand," Department of Economics - Working Papers Series 1104, The University of Melbourne.
- Carey, Simon & Creedy, John & Gemmell, Norman & Teng, Josh, 2012.
"Regression Estimates of the Elasticity of Taxable Income and the Choice of Instrument,"
Working Paper Series
2429, Victoria University of Wellington, Chair in Public Finance.
- Simon Carey & John Creedy & Norman Gemmell & Josh Teng, 2013. "Regression Estimates of the Elasticity of Taxable Income and the Choice of Instrument," Treasury Working Paper Series 13/08, New Zealand Treasury.
- John Creedy & Norman Gemmell, 2013.
"Measuring revenue responses to tax rate changes in multi-rate income tax systems: behavioural and structural factors,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(6), pages 974-991, December.
- Creedy, John & Gemmell, Norman, 2012. "Measuring Revenue Responses to Tax Rate Changes in Multi-Rate Income Tax Systems: Behavioural and Structural Factors," Working Paper Series 2430, Victoria University of Wellington, Chair in Public Finance.
- Creedy, John & Gemmell, Norman, 2012.
"Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures,"
Working Paper Series
2431, Victoria University of Wellington, Chair in Public Finance.
- John Creedy, 2013. "Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures," Treasury Working Paper Series 13/24, New Zealand Treasury.
- John Creedy & Norman Gemmell, 2013. "Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures," Treasury Working Paper Series 13/27, New Zealand Treasury.
- Raphael Parchet, 2012. "Are Local Tax Rates Strategic Complements or Substitutes?," ERSA conference papers ersa12p313, European Regional Science Association.
- Michael R. Veall, 2012.
"Top income shares in Canada: recent trends and policy implications,"
Canadian Journal of Economics, Canadian Economics Association, vol. 45(4), pages 1247-1272, November.
- Michael R. Veall, 2012. "Top income shares in Canada: recent trends and policy implications," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 45(4), pages 1247-1272, November.
- Veall, Michael R., 2012. "Top Income Shares in Canada: Recent Trends and Policy Implications," CLSSRN working papers clsrn_admin-2012-25, Vancouver School of Economics, revised 29 Oct 2012.
- Michael R. Veall, 2012. "Top Income Shares in Canada: Recent Trends and Policy Implications," Department of Economics Working Papers 2012-11, McMaster University.
- Alan Krause, 2012. "Nonlinear Income Tax Reforms," Discussion Papers 12/03, Department of Economics, University of York.
- Alan Krause, 2014.
"Optimal Savings Taxation when Individuals Have Different CRRA Utility Functions,"
Annals of Economics and Statistics, GENES, issue 113-114, pages 207-223.
- Alan Krause, 2012. "Optimal Savings Taxation when Individuals have Different CRRA Utility Functions," Discussion Papers 12/13, Department of Economics, University of York.
- Hrvoje Šimović, 2012. "Razvoj poreza na dohodak u Hrvatskoj: reforme i promašaji," EFZG Working Papers Series 1201, Faculty of Economics and Business, University of Zagreb.
- Hrvoje Simovic, 2012.
"Effect of expenditures in personal income taxation on horizontal equity in Croatia,"
Financial Theory and Practice, Institute of Public Finance, vol. 36(3), pages 245-267.
- Hrvoje Šimović, 2012. "Effect of expenditures in personal income taxation on horizontal equity in Croatia," EFZG Working Papers Series 1203, Faculty of Economics and Business, University of Zagreb.
- Schnellenbach, Jan, 2012. "The economics of taxing net wealth: A survey of the issues," Freiburg Discussion Papers on Constitutional Economics 12/5, Walter Eucken Institut e.V..
- Voßmerbäumer, Jan, 2012. "Effizienzwirkungen einer Regulierung von Managergehältern durch das Steuerrecht," arqus Discussion Papers in Quantitative Tax Research 125, arqus - Arbeitskreis Quantitative Steuerlehre.
- Reichert, Michael, 2012. "Der Einfluss von Kosten auf die Vorteilhaftigkeit der Riester-Rente," arqus Discussion Papers in Quantitative Tax Research 129, arqus - Arbeitskreis Quantitative Steuerlehre.
- Schmidt, Thomas-Patrick & Müller, Heiko, 2012. "Die Elastizitat des zu versteuernden Einkommens in Deutschland: Eine empirische Untersuchung auf Basis des deutschen Taxpayer-Panels," arqus Discussion Papers in Quantitative Tax Research 132, arqus - Arbeitskreis Quantitative Steuerlehre.
- Ewert, Ralf & Niemann, Reiner, 2012. "Steuern in Agency-Modellen: Mehrperioden- und Multi-Task-Strukturen," arqus Discussion Papers in Quantitative Tax Research 135, arqus - Arbeitskreis Quantitative Steuerlehre.
- Niemann, Rainer & Rünger, Silke, 2012. "Der Einfluss des Budgetbegleitgesetzes 2011 auf das Handelsvolumen am österreichischen Kapitalmarkt," arqus Discussion Papers in Quantitative Tax Research 136, arqus - Arbeitskreis Quantitative Steuerlehre.
- Ackermann, Hagen & Fochmann, Martin & Mihm, Benedikt, 2012. "Biased effects of taxes and subsidies on portfolio choices," arqus Discussion Papers in Quantitative Tax Research 138, arqus - Arbeitskreis Quantitative Steuerlehre.
- Koester, Gerrit B. & Priesmeier, Christoph, 2012. "Estimating dynamic tax revenue elasticities for Germany," Discussion Papers 23/2012, Deutsche Bundesbank.
- Podlech, Nils, 2012. "Dividenden und Aktienrückkäufe unter der Abgeltungssteuer," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 656, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
- Cici, Gjergji & Kempf, Alexander & Sorhage, Christoph, 2012. "Are financial advisors useful? Evidence from tax-motivated mutual fund flows," CFR Working Papers 12-09, University of Cologne, Centre for Financial Research (CFR).
- Scholtz , Hellmut D., 2012. "Erbe anstatt Rente? - Eine kritische Analyse -," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 53(8), pages 154-157.
- Podlech, Nils, 2012. "Dividenden und Aktienrückkäufe unter der Abgeltungssteuer," EconStor Preprints 75273, ZBW - Leibniz Information Centre for Economics.
- Bönke, Timm & Eichfelder, Sebastian & Utz, Stephen, 2012. "Uneven treatment of family life? Horizontal equity in the U.S. tax and transfer system," Discussion Papers 2012/18, Free University Berlin, School of Business & Economics.
- Frank M. Fossen & Martin Simmler, 2012.
"Differential Taxation and Firms' Financial Leverage: Evidence from the Introduction of a Flat Tax on Interest Income,"
Discussion Papers of DIW Berlin
1190, DIW Berlin, German Institute for Economic Research.
- Fossen, Frank & Simmler, Martin, 2012. "Differential taxation and firms' financial leverage: Evidence from the introduction of a flat tax on interest income," Discussion Papers 2012/4, Free University Berlin, School of Business & Economics.
- Brügelmann, Ralph & Schaefer, Thilo, 2012. "Der Einkommenssteuertarif verteilt stärker um als je zuvor: Eine Simulationsanalyse," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 12-3, University of Cologne, FiFo Institute for Public Economics.
- Thöne, Michael, 2012. "18 billion at one blow: Evaluating Germany's twenty biggest tax expenditures," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 12-4, University of Cologne, FiFo Institute for Public Economics.
- Timm Bönke & Giacomo Corneo & Holger Lüthen, 2015.
"Lifetime Earnings Inequality in Germany,"
Journal of Labor Economics, University of Chicago Press, vol. 33(1), pages 171-208.
- Bönke, Timm & Corneo, Giacomo & Lüthen, Holger, 2011. "Lifetime Earnings Inequality in Germany," IZA Discussion Papers 6020, Institute of Labor Economics (IZA).
- Lüthen, Holger & Bönke, Timm & Corneo, Giacomo, 2012. "Lifetime Earnings Inequality in Germany," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 62074, Verein für Socialpolitik / German Economic Association.
- Corneo, Giacomo & Boenke, Timm & Lüthen, Holger, 2012. "Lifetime earnings inequality in Germany," CEPR Discussion Papers 8929, C.E.P.R. Discussion Papers.
- Timm Bönke & Giacomo Corneo & Holger Lüthen, 2011. "Lifetime Earnings Inequality in Germany," Discussion Papers of DIW Berlin 1160, DIW Berlin, German Institute for Economic Research.
- Peter Egger & Doina Radulescu & Nora Strecker, 2013.
"Effective labor taxation and the international location of headquarters,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 631-652, August.
- Peter Egger & Doina Radulescu & Nora Strecker & Doina Maria Radulescu, 2012. "Effective Labor Taxation and the International Location of Headquarters," CESifo Working Paper Series 3822, CESifo.
- Strecker, Nora & Egger, Peter & Radulescu, Doina, 2012. "Effective Labor Taxation and the International Location of Headquarters," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 62086, Verein für Socialpolitik / German Economic Association.
- Dietl, Helmut M. & Grossmann, Martin & Lang, Markus & Wey, Simon, 2013.
"Incentive effects of bonus taxes in a principal-agent model,"
Journal of Economic Behavior & Organization, Elsevier, vol. 89(C), pages 93-104.
- Helmut Dietl & Martin Grossmann & Markus Lang & Simon Wey, 2010. "Incentive Effects of Bonus Taxes in a Principal-Agent Model," Working Papers 0140, University of Zurich, Institute for Strategy and Business Economics (ISU), revised Feb 2012.
- Helmut M. Dietl & Martin Grossmann & Markus Lang & Simon Wey, 2012. "Incentive Effects of Bonus Taxes in a Principal-Agent Model," Working Papers 313, University of Zurich, Department of Business Administration (IBW).
- Lasse Frisgaard Gunnersen & Bo Sandemann Rasmussen, 2012. "Optimal Tax-Transfer Policies, Life-Cycle Labour Supply and Present-Biased Preferences," Economics Working Papers 2012-12, Department of Economics and Business Economics, Aarhus University.
- Massimo Morelli & Huanxing Yang & Lixin Ye, 2012. "Competitive Nonlinear Taxation and Constitutional Choice," American Economic Journal: Microeconomics, American Economic Association, vol. 4(1), pages 142-175, February.
- Damon Jones, 2012.
"Inertia and Overwithholding: Explaining the Prevalence of Income Tax Refunds,"
American Economic Journal: Economic Policy, American Economic Association, vol. 4(1), pages 158-185, February.
- Damon Jones, 2010. "Inertia and Overwithholding: Explaining the Prevalence of Income Tax Refunds," NBER Working Papers 15963, National Bureau of Economic Research, Inc.
- David Powell & Hui Shan, 2012.
"Income Taxes, Compensating Differentials, and Occupational Choice: How Taxes Distort the Wage-Amenity Decision,"
American Economic Journal: Economic Policy, American Economic Association, vol. 4(1), pages 224-247, February.
- David Powell & Hui Shan, 2010. "Income taxes, compensating differentials, and occupational choice: how taxes distort the wage-amenity decision," Finance and Economics Discussion Series 2010-04, Board of Governors of the Federal Reserve System (U.S.).
- David Powell & Hui Shan, 2011. "Income Taxes, Compensating Differentials, and Occupational Choice How Taxes Distort the Wage-Amenity Decision," Working Papers WR-705-1, RAND Corporation.
- Roberto Perotti, 2012. "The Effects of Tax Shocks on Output: Not So Large, but Not Small Either," American Economic Journal: Economic Policy, American Economic Association, vol. 4(2), pages 214-237, May.
- Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012.
"The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review,"
Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
- Emmanuel Saez & Joel B. Slemrod & Seth H. Giertz, 2009. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," NBER Working Papers 15012, National Bureau of Economic Research, Inc.
- Martin Feldstein, 2012. "The Mirrlees Review," Journal of Economic Literature, American Economic Association, vol. 50(3), pages 781-790, September.
- Nisha Arunatilake & Priyanka Jayawardena & Anushka Wijesinha, 2012.
"Tax Reforms in Sri Lanka: will a Tax on Public Servants Improve Progressivity?,"
Working Papers PMMA
2012-13, PEP-PMMA.
- Arunatilake, Nisha & Jayawardena, Priyanka & Wijesinha, Anushka, 2012. "Tax reforms in Sri Lanka: will a tax on public servant improve progessivity?," PEP Working Papers 164409, Partnership for Economic Policy (PEP).
- Jean-Sébastien Gharbi & Yves Meinard, 2012.
"Sur le Sens du Non Welfarisme dans le Modèle ELIE de Redistribution des Revenus de Kolm,"
Working Papers
halshs-00793658, HAL.
- Jean-Sébastien Gharbi & Yves Meinard, 2012. "Sur le sens du non welfarisme dans le modèle ELIE de redistribution des revenus de Kolm," AMSE Working Papers 1237, Aix-Marseille School of Economics, France.
- Predrag Trpeski & Biljana Tashevska, 2012. "Labour Tax Wedge In The Republic Of Macedonia - Trends And International Comparison," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-24.
- Robert M. Dammon & Chester S. Spatt, 2012. "Taxes and Investment Choice," Annual Review of Financial Economics, Annual Reviews, vol. 4(1), pages 411-429, October.
- Apps, Patricia & Rees, Ray, 2012.
"Optimal Taxation, Child Care and Models of the Household,"
IZA Discussion Papers
6823, Institute of Labor Economics (IZA).
- Patricia Apps & Ray Rees, 2014. "Optimal Taxation, Child Care and Models of the Household," CESifo Working Paper Series 4578, CESifo.
- Patricia Apps & Ray Rees, 2012. "Optimal Taxation, Child Care and Models of the Household," CEPR Discussion Papers 673, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- Apps, Patricia & Rees, Ray, 2012.
"Capital Income Taxation and the Mirrlees Review,"
IZA Discussion Papers
6615, Institute of Labor Economics (IZA).
- Patricia Apps & Ray Rees, 2012. "Capital Income Taxation and the Mirrlees Review," CEPR Discussion Papers 675, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- Patricia Apps & Jan Kabátek & Ray Rees & Arthur Soest, 2016.
"Labor supply heterogeneity and demand for child care of mothers with young children,"
Empirical Economics, Springer, vol. 51(4), pages 1641-1677, December.
- Apps, Patricia & Kabátek, Jan & Rees, Ray & van Soest, Arthur, 2012. "Labor Supply Heterogeneity and Demand for Child Care of Mothers with Young Children," IZA Discussion Papers 7007, Institute of Labor Economics (IZA).
- Apps, Patricia & Kabátek, Jan & Rees, Ray & Soest, Arthur van, 2016. "Labor supply heterogeneity and demand for child care of mothers with young children," Munich Reprints in Economics 43506, University of Munich, Department of Economics.
- Patricia Apps & Jan Kabátek & Ray Rees & Arthur van Soest, 2012. "Labor Supply Heterogeneity and Demand for Child Care of Mothers with Young Children," CEPR Discussion Papers 677, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- Jorge Martínez-Vázquez & Violeta Vulovic & Blanca Moreno Dodson, 2012.
"The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries,"
Hacienda Pública Española / Review of Public Economics, IEF, vol. 200(1), pages 95-130, March.
- Jorge Martinez-Vazquez & Blanca Moreno-Dodson & VIoleta Vulovic, 2012. "The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1225, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Silvia Fedeli & Francesco Forte, 2012. "Border Tax Adjustment without Borders: The EU Carousel of VAT Fraud," Review of Economics & Finance, Better Advances Press, Canada, vol. 2, pages 55-70, November.
- Javier San Julian Arrupe (Universitat de Barcelona), 2012. "Economic ideas and tax policy: The introduction of progressivity in tax systems in Western Europe. The cases of France and Spain," Working Papers in Economics 285, Universitat de Barcelona. Espai de Recerca en Economia.
- Nikolay Galabov, 2012. "Tax Neutrality and Tax Expenses in the Practice of Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 83-104.
- Georg Struch, 2012. "Entwicklung des integrierten Mikrosimulationsmodells EITDsim," Working Papers 122, Bavarian Graduate Program in Economics (BGPE).
- Javier Illanes, 2013. "Tasas de reemplazo y la emisión de un bono previsional en el sistema de seguridad social uruguayo," Documentos de trabajo 2013001, Banco Central del Uruguay.
- Oded Stark & Walter Hyll & Yong Wang, 2012.
"Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy,"
Economica, London School of Economics and Political Science, vol. 79(313), pages 62-75, January.
- Oded Stark & Walter Hyll & Yong Wang, 2010. "Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy," Vienna Economics Papers vie1009, University of Vienna, Department of Economics.
- Stark, Oded & Hyll, Walter, 2010. "Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy," MPRA Paper 28909, University Library of Munich, Germany.
- Hyll, Walter & Stark, Oded & Wang, Yong, 2011. "Endogenous selection of comparison groups, human capital formation, and tax policy," University of Tübingen Working Papers in Business and Economics 3, University of Tuebingen, Faculty of Economics and Social Sciences, School of Business and Economics.
- Stark, Oded & Hyll, Walter & Wang, Yong, 2011. "Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy," Discussion Papers 99415, University of Bonn, Center for Development Research (ZEF).
- Clemens Sialm & Laura Starks, 2012.
"Mutual Fund Tax Clienteles,"
Journal of Finance, American Finance Association, vol. 67(4), pages 1397-1422, August.
- Clemens Sialm & Laura Starks, 2009. "Mutual Fund Tax Clienteles," NBER Working Papers 15327, National Bureau of Economic Research, Inc.
- Max Löffler & Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2012.
"Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben,"
Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(3), pages 196-213, August.
- Löffler, Max & Peichl, Andreas & Pestel, Nico & Schneider, Hilmar & Siegloch, Sebastian, 2012. "Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben," IZA Standpunkte 49, Institute of Labor Economics (IZA).
- Viktor Steiner & Katharina Wrohlich, 2012.
"Financial Student Aid and Enrollment in Higher Education: New Evidence from Germany,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(1), pages 124-147, March.
- Viktor Steiner & Katharina Wrohlich, 2008. "Financial Student Aid and Enrollment into Higher Education: New Evidence from Germany," Discussion Papers of DIW Berlin 805, DIW Berlin, German Institute for Economic Research.
- Steiner, Viktor & Wrohlich, Katharina, 2008. "Financial Student Aid and Enrollment into Higher Education: New Evidence from Germany," IZA Discussion Papers 3601, Institute of Labor Economics (IZA).
- Håkan Selin, 2012.
"Marginal Tax Rates and Tax‐Favoured Pension Savings of the Self‐Employed: Evidence from Sweden,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(1), pages 79-100, March.
- Selin, Håkan, 2009. "Marginal tax rates and tax-favoured pension savings of the self-employed Evidence from Sweden," Working Paper Series 2009:6, Uppsala University, Department of Economics.
- Selin, Håkan, 2009. "Marginal tax rates and tax-favoured pension savings of the selfemployed Evidence from Sweden," Working Paper Series, Center for Fiscal Studies 2009:4, Uppsala University, Department of Economics.
- Håkan Selin, 2010. "Marginal Tax Rates and Tax-Favoured Pension Savings of the Self-Employed - Evidence from Sweden," CESifo Working Paper Series 3059, CESifo.
- Johann K. Brunner & Susanne Pech, 2012.
"Optimal Taxation of Bequests in a Model with Initial Wealth,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(4), pages 1368-1392, December.
- Johann K. Brunner & Susanne Pech, 2010. "Optimum taxation of bequests in a model with initial wealth," NRN working papers 2010-02, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Johann K. Brunner & Susanne Pech, 2010. "Optimum Taxation of Bequests in a Model with Initial Wealth," CESifo Working Paper Series 2977, CESifo.
- Johann K. Brunner & Susanne Pech, 2010. "Optimum taxation of bequests in a model with initial wealth," Economics working papers 2010-01, Department of Economics, Johannes Kepler University Linz, Austria.
- Sarah Smith, 2012.
"Increasing Charitable Giving: What Can We Learn from Economics?,"
Fiscal Studies, Institute for Fiscal Studies, vol. 33(4), pages 449-466, December.
- Sarah Smith, 2012. "Increasing charitable giving – what can we learn from economics?," The Centre for Market and Public Organisation 12/291, The Centre for Market and Public Organisation, University of Bristol, UK.
- Chongyang Chen & Zhonglan Dai & Douglas Shackelford & Harold Zhang, 2011.
"Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital?,"
NBER Working Papers
17169, National Bureau of Economic Research, Inc.
- Chongyang Chen & Zhonglan Dai & Douglas A. Shackelford & Harold H. Zhang, 2012. "Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital?," Working Papers 1202, Oxford University Centre for Business Taxation.
- Jarkko Harju & Tuomas Kosonen, 2012.
"The Impact of Tax Incentives on the Economic Activity of Entrepreneurs,"
NBER Working Papers
18442, National Bureau of Economic Research, Inc.
- Jarkko Harju & Tuomas Kosonen, 2013. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," CESifo Working Paper Series 4259, CESifo.
- Kosonen, Tuomas & Harju, Jarkko, 2013. "The impact of tax incentives on the economic activity of entrepreneurs," Working Papers 42, VATT Institute for Economic Research.
- Jarkko Harju & Tuomas Kosonen, 2012. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," Working Papers 1220, Oxford University Centre for Business Taxation.
- Alexandre Laurin, 2012. "Ontario's Tax on the Rich: Grasping at Straw Men," e-briefs 135, C.D. Howe Institute.
- John K. Dagsvik & Zhiyang Jia & Tom Kornstad & Thor O. Thoresen, 2014.
"Theoretical And Practical Arguments For Modeling Labor Supply As A Choice Among Latent Jobs,"
Journal of Economic Surveys, Wiley Blackwell, vol. 28(1), pages 134-151, February.
- John K. Dagsvik & Zhiyang Jia & Tom Kornstad & Thor O. Thoresen, 2012. "Theoretical and practical arguments for modeling labor supply as a choice among latent jobs," Discussion Papers 692, Statistics Norway, Research Department.
- John K. Dagsvik & Zhiyang Jia & Tom Kornstad & Thor Olav Thoresen, 2012. "Theoretical and Practical Arguments for Modeling Labor Supply as a Choice among Latent Jobs," CESifo Working Paper Series 3708, CESifo.
- Laszlo Goerke, 2013.
"Human Capital Formation And Tax Evasion,"
Bulletin of Economic Research, Wiley Blackwell, vol. 65(1), pages 91-105, January.
- Laszlo Goerke, 2012. "Human Capital Formation and Tax Evasion," CESifo Working Paper Series 3719, CESifo.
- Peter Egger & Doina Radulescu & Nora Strecker, 2013.
"Effective labor taxation and the international location of headquarters,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 631-652, August.
- Strecker, Nora & Egger, Peter & Radulescu, Doina, 2012. "Effective Labor Taxation and the International Location of Headquarters," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 62086, Verein für Socialpolitik / German Economic Association.
- Peter Egger & Doina Radulescu & Nora Strecker & Doina Maria Radulescu, 2012. "Effective Labor Taxation and the International Location of Headquarters," CESifo Working Paper Series 3822, CESifo.
- Bastani, Spencer & Selin, Håkan, 2014.
"Bunching and non-bunching at kink points of the Swedish tax schedule,"
Journal of Public Economics, Elsevier, vol. 109(C), pages 36-49.
- Bastani, Spencer & Selin, Håkan, 2011. "Bunching and Non-Bunching at Kink Points of the Swedish Tax schedule," Working Paper Series, Center for Fiscal Studies 2011:12, Uppsala University, Department of Economics.
- Spencer Bastani & Håkan Selin, 2012. "Bunching and Non-Bunching at Kink Points of the Swedish Tax Schedule," CESifo Working Paper Series 3865, CESifo.
- Johann K. Brunner, 2012. "The Bequest Tax as Long-Term Care Insurance," CESifo Working Paper Series 3901, CESifo.
- Balázs Égert, 2011.
"Bringing French Public Debt Down: The Options for Fiscal Consolidation,"
OECD Economics Department Working Papers
858, OECD Publishing.
- Balazs Egert, 2012. "Bringing French Public Debt Down: The Options for Fiscal Consolidation," CESifo Working Paper Series 3928, CESifo.
- Lehmann, Etienne & Marical, François & Rioux, Laurence, 2013.
"Labor income responds differently to income-tax and payroll-tax reforms,"
Journal of Public Economics, Elsevier, vol. 99(C), pages 66-84.
- Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," Working Papers 2012-24, Center for Research in Economics and Statistics.
- Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," CESifo Working Paper Series 3974, CESifo.
- Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," Working Papers halshs-00856246, HAL.
- Stefan Arent & Alexander Eck & Michael Kloß & Oskar Krohmer, 2012. "Income Risk, Saving and Taxation:Will Precautionary Saving Survive?," ifo Working Paper Series 125, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Kolm, Ann-Sofie & Tonin, Mirco, 2012.
"In-Work Benefits and the Nordic Model,"
IZA Discussion Papers
7084, Institute of Labor Economics (IZA).
- Kolm, Ann-Sofie & Tonin, Mirco, 2013. "In-Work Benefits and the Nordic Model," Research Papers in Economics 2013:1, Stockholm University, Department of Economics.
- Ann-Sofie Kolm & Mirco Tonin, 2012. "In-Work Benefits and the Nordic Model," CEU Working Papers 2013_1, Department of Economics, Central European University, revised 14 Dec 2012.
- Michael R. Veall, 2012.
"Top income shares in Canada: recent trends and policy implications,"
Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 45(4), pages 1247-1272, November.
- Michael R. Veall, 2012. "Top income shares in Canada: recent trends and policy implications," Canadian Journal of Economics, Canadian Economics Association, vol. 45(4), pages 1247-1272, November.
- Veall, Michael R., 2012. "Top Income Shares in Canada: Recent Trends and Policy Implications," CLSSRN working papers clsrn_admin-2012-25, Vancouver School of Economics, revised 29 Oct 2012.
- Michael R. Veall, 2012. "Top Income Shares in Canada: Recent Trends and Policy Implications," Department of Economics Working Papers 2012-11, McMaster University.
- Juan José Ganuza & Fernando Gomez, 2012. "Optional Law for Firms and Consumers: An Economic Analysis of Opting Into the Common European Sales Law," Working Papers wp2012_1207, CEMFI.
- Laura Natalia Becerra Luna, 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," Econógrafos, Escuela de Economía 12823, Universidad Nacional de Colombia, FCE, CID.
- Jean-Sébastien Gharbi & Cléa Sambuc, 2012. "Self-ownership and social justice among libertarians," Cahiers d’économie politique / Papers in Political Economy, L'Harmattan, issue 62, pages 187-222.
- Timm Bönke & Giacomo Corneo & Holger Lüthen, 2015.
"Lifetime Earnings Inequality in Germany,"
Journal of Labor Economics, University of Chicago Press, vol. 33(1), pages 171-208.
- Bönke, Timm & Corneo, Giacomo & Lüthen, Holger, 2011. "Lifetime Earnings Inequality in Germany," IZA Discussion Papers 6020, Institute of Labor Economics (IZA).
- Corneo, Giacomo & Boenke, Timm & Lüthen, Holger, 2012. "Lifetime earnings inequality in Germany," CEPR Discussion Papers 8929, C.E.P.R. Discussion Papers.
- Lüthen, Holger & Bönke, Timm & Corneo, Giacomo, 2012. "Lifetime Earnings Inequality in Germany," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 62074, Verein für Socialpolitik / German Economic Association.
- Timm Bönke & Giacomo Corneo & Holger Lüthen, 2011. "Lifetime Earnings Inequality in Germany," Discussion Papers of DIW Berlin 1160, DIW Berlin, German Institute for Economic Research.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2014.
"Income Taxation of U.S. Households: Facts and Parametric Estimates,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 17(4), pages 559-581, October.
- Guner, Nezih & Ventura, Gustavo & Kaygusuz, Remzi, 2012. "Income Taxation of U.S. Households: Facts and Parametric Estimates," CEPR Discussion Papers 9078, C.E.P.R. Discussion Papers.
- Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2013. "Income Taxation of U.S. Households: Facts and Parametric Estimates," Working Papers 705, Barcelona School of Economics.
- Wolfgang Frimmel & Martin Halla & Rudolf Winter-Ebmer, 2014.
"Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages,"
Demography, Springer;Population Association of America (PAA), vol. 51(4), pages 1357-1379, August.
- Frimmel, Wolfgang & Halla, Martin & Winter-Ebmer, Rudolf, 2012. "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," IZA Discussion Papers 6704, Institute of Labor Economics (IZA).
- Winter-Ebmer, Rudolf & Halla, Martin & Frimmel, Wolfgang, 2012. "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," CEPR Discussion Papers 9081, C.E.P.R. Discussion Papers.
- Wolfgang Frimmel & Martin Halla & Rudolf Winter-Ebmer, 2012. "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," NRN working papers 2012-07, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Wolfgang Frimmel & Martin Halla & Rudolf Winter-Ebmer, 2012. "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," Economics working papers 2012-09, Department of Economics, Johannes Kepler University Linz, Austria.
- Lehmann, Etienne & Marical, François & Rioux, Laurence, 2013.
"Labor income responds differently to income-tax and payroll-tax reforms,"
Journal of Public Economics, Elsevier, vol. 99(C), pages 66-84.
- Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," Working Papers halshs-00856246, HAL.
- Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," Working Papers 2012-24, Center for Research in Economics and Statistics.
- Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," CESifo Working Paper Series 3974, CESifo.
- A. Eidelman & F. Langumier & A. Vicard, 2012. "Progressivity of the French Tax System: Different Channels in 1990 and 2010," Documents de Travail de la DESE - Working Papers of the DESE g2012-08, Institut National de la Statistique et des Etudes Economiques, DESE.
- O. Bargain & A. Vicard, 2012. "The Disincentive Effect of Social Assistance on French Young Workers," Documents de Travail de la DESE - Working Papers of the DESE g2012-09, Institut National de la Statistique et des Etudes Economiques, DESE.
- Stefan Bach, 2012. "Capital Levies: A Step Towards Improving Public Finances in Europe," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, vol. 2(8), pages 3-11.
- Christoph Schinke, 2012. "Inheritance in Germany 1911 to 2009: A Mortality Multiplier Approach," SOEPpapers on Multidisciplinary Panel Data Research 462, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Peter Schwark, 2012. "Die Riester-Kritik: Fachlich fundiert oder politisch motiviert?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 81(2), pages 71-90.
- Thomas Dommermuth, 2012. "Die Riester-Versorgung ist grundlegend: sie sollte konstruktiv kritisiert, aber nicht zerredet werden," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 81(2), pages 91-102.
- Stefan Bach, 2012. "Abbau der kalten Progression: nicht die einzige Herausforderung beim Einkommensteuertarif," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 79(12), pages 17-21.
- Stefan Bach & Peter Haan & Richard Ochmann, 2012. "Effektive Einkommensteuerbelastung: Splittingverfahren in Deutschland begünstigt Ehepaare im Vergleich zu Großbritannien," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 79(17), pages 3-9.
- Frank M. Fossen & Martin Simmler, 2012. "Abgeltungssteuer begünstigt Fremdfinanzierung," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 79(17), pages 11-14.
- Stefan Bach, 2012. "Vermögensabgaben: ein Beitrag zur Sanierung der Staatsfinanzen in Europa," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 79(28), pages 3-11.
- Stefan Bach & Martin Beznoska, 2012. "Vermögensteuer: erhebliches Aufkommenspotential trotz erwartbarer Ausweichreaktionen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 79(42), pages 12-17.
- Fossen, Frank & Simmler, Martin, 2012.
"Differential taxation and firms' financial leverage: Evidence from the introduction of a flat tax on interest income,"
Discussion Papers
2012/4, Free University Berlin, School of Business & Economics.
- Frank M. Fossen & Martin Simmler, 2012. "Differential Taxation and Firms' Financial Leverage: Evidence from the Introduction of a Flat Tax on Interest Income," Discussion Papers of DIW Berlin 1190, DIW Berlin, German Institute for Economic Research.
- Pia Rattenhuber, 2012. "Marginal Taxes: A Good or a Bad for Wages?: The Incidence of the Structure of Income and Labor Taxes on Wages," Discussion Papers of DIW Berlin 1193, DIW Berlin, German Institute for Economic Research.
- Cruces, Guillermo & Perez-Truglia, Ricardo & Tetaz, Martin, 2013.
"Biased perceptions of income distribution and preferences for redistribution: Evidence from a survey experiment,"
Journal of Public Economics, Elsevier, vol. 98(C), pages 100-112.
- Cruces, Guillermo & Perez Truglia, Ricardo & Tetaz, Martin, 2011. "Biased Perceptions of Income Distribution and Preferences for Redistribution: Evidence from a Survey Experiment," IZA Discussion Papers 5699, Institute of Labor Economics (IZA).
- Guillermo Cruces & Ricardo Pérez Truglia & Martín Tetaz, 2012. "Biased Perceptions of Income Distribution and Preferences for Redistribution: Evidence from a Survey Experiment," CEDLAS, Working Papers 0138, CEDLAS, Universidad Nacional de La Plata.
- Alzahrani, Mohammed & Lasfer, Meziane, 2012. "Investor protection, taxation, and dividends," Journal of Corporate Finance, Elsevier, vol. 18(4), pages 745-762.
- Wu, T.C. Michael & Yang, C.C., 2012. "The welfare effect of income tax deductions for losses as insurance: Insured- versus insurer-sided adverse selection," Economic Modelling, Elsevier, vol. 29(6), pages 2641-2645.
- Mehta, Aashish & Jha, Shikha, 2012. "Corruption, food subsidies, and opacity: Evidence from the Philippines," Economics Letters, Elsevier, vol. 117(3), pages 708-711.
- Fanti, Luciano & Gori, Luca, 2012. "A note on endogenous fertility, child allowances and poverty traps," Economics Letters, Elsevier, vol. 117(3), pages 722-726.
- Lukiyanova, Anna & Oshchepkov, Aleksey, 2012.
"Income mobility in Russia (2000–2005),"
Economic Systems, Elsevier, vol. 36(1), pages 46-64.
- Lukiyanova Anna & Oshchepkov Aleksey, 2009. "Income Mobility in Russia (2000 – 2005)," EERC Working Paper Series 09/02e, EERC Research Network, Russia and CIS.
- Marekwica, Marcel, 2012. "Optimal tax-timing and asset allocation when tax rebates on capital losses are limited," Journal of Banking & Finance, Elsevier, vol. 36(7), pages 2048-2063.
- Fochmann, Martin & Kiesewetter, Dirk & Sadrieh, Abdolkarim, 2012.
"Investment behavior and the biased perception of limited loss deduction in income taxation,"
Journal of Economic Behavior & Organization, Elsevier, vol. 81(1), pages 230-242.
- Martin Fochmann & Dirk Kiesewetter & Abdolkarim Sadrieh, 2010. "Investment Behavior and the Biased Perception of Limited Loss Deduction in Income Taxation," FEMM Working Papers 100004, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
- Brown, Sarah & Harris, Mark N. & Taylor, Karl, 2012.
"Modelling charitable donations to an unexpected natural disaster: Evidence from the U.S. Panel Study of Income Dynamics,"
Journal of Economic Behavior & Organization, Elsevier, vol. 84(1), pages 97-110.
- Brown, Sarah & Harris, Mark N. & Taylor, Karl, 2009. "Modelling Charitable Donations to an Unexpected Natural Disaster: Evidence from the U.S. Panel Study of Income Dynamics," IZA Discussion Papers 4424, Institute of Labor Economics (IZA).
- Sarah Brown & Mark N. Harris & Karl Taylor, 2009. "Modelling Charitable Donations to an Unexpected Natural Disaster: Evidence from the U.S. Panel Study of Income Dynamics," Working Papers 2009015, The University of Sheffield, Department of Economics, revised Sep 2009.
- Bosch, Nicole & van der Klaauw, Bas, 2012.
"Analyzing female labor supply — Evidence from a Dutch tax reform,"
Labour Economics, Elsevier, vol. 19(3), pages 271-280.
- Bosch, Nicole & van der Klaauw, Bas, 2009. "Analyzing Female Labor Supply: Evidence from a Dutch Tax Reform," IZA Discussion Papers 4238, Institute of Labor Economics (IZA).
- Nicole Bosch & B. van der Klaauw, 2010. "Analyzing female labor supply: Evidence from a Dutch tax reform," CPB Discussion Paper 155, CPB Netherlands Bureau for Economic Policy Analysis.
- van der Klaauw, Bas & Bosch, Nicole, 2009. "Analyzing female labor supply -- Evidence from a Dutch tax reform," CEPR Discussion Papers 7337, C.E.P.R. Discussion Papers.
- Meier, Volker & Rainer, Helmut, 2012.
"On the optimality of joint taxation for noncooperative couples,"
Labour Economics, Elsevier, vol. 19(4), pages 633-641.
- Volker Meier & Helmut Rainer, 2010. "On the Optimality of Joint Taxation for Non-Cooperative Couples," CESifo Working Paper Series 3128, CESifo.
- Meier, Volker & Rainer, Helmut, 2011. "On the Optimality of Joint Taxation for Non-Cooperative Couples," VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis 48696, Verein für Socialpolitik / German Economic Association.
- Egger, Peter H. & Radulescu, Doina M., 2012. "Family policy and the number of children: Evidence from a natural experiment," European Journal of Political Economy, Elsevier, vol. 28(4), pages 524-539.
- Albouy, David, 2012.
"Evaluating the efficiency and equity of federal fiscal equalization,"
Journal of Public Economics, Elsevier, vol. 96(9-10), pages 824-839.
- David Albouy, 2010. "Evaluating the Efficiency and Equity of Federal Fiscal Equalization," NBER Working Papers 16144, National Bureau of Economic Research, Inc.
- James, Simon, 2012. "The contribution of behavioral economics to tax reform in the United Kingdom," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 41(4), pages 468-475.
- Tscharaktschiew, Stefan & Hirte, Georg, 2012.
"Should subsidies to urban passenger transport be increased? A spatial CGE analysis for a German metropolitan area,"
Transportation Research Part A: Policy and Practice, Elsevier, vol. 46(2), pages 285-309.
- Tscharaktschiew, Stefan & Hirte, Georg, 2011. "Should subsidies to urban passenger transport be increased? A spatial CGE analysis for a German metropolitan area," Dresden Discussion Paper Series in Economics 01/11, Technische Universität Dresden, Faculty of Business and Economics, Department of Economics.
- Absalón, Carlos & Urzúa, Carlos M., 2012.
"Distributive effects of the 2010 tax reform in Mexico: A microsimulation analysis,"
EGAP Chapters, in: Urzúa, Carlos M. (ed.), Fiscal Inclusive Development: Microsimulation Models for Latin America,
Tecnológico de Monterrey, Campus Ciudad de México.
- Absalón, Carlos & Urzúa, Carlos M., 2011. "Distributive effects of the 2010 tax reform in Mexico: A microsimulation analysis," EGAP Working Papers 2011-01, Tecnológico de Monterrey, Campus Ciudad de México.
- Carlos Absalón & Urzúa, Carlos M., 2011. "Mexican microsimulation model," EGAP Computer Code 2011-05, Tecnológico de Monterrey, Campus Ciudad de México.
- Urzúa, Carlos M. & Villarreal, Amado & Villarreal, Héctor J., 2012.
"El reto de las finanzas públicas,"
EGAP Chapters, in: Almaguer, Teresa E. & Moreira, Héctor & Urzúa, Carlos M. (ed.), Construyendo el futuro de México: Propuestas de política pública,
Tecnológico de Monterrey, Campus Ciudad de México.
- Urzúa, Carlos M. & Villarreal, Amado & Villarreal, Héctor J., 2012. "El reto de las finanzas públicas," EGAP Working Papers 2012-01, Tecnológico de Monterrey, Campus Ciudad de México.
- Urzúa, Carlos M. & Villarreal, Amado & Villarreal, Héctor J., 2012.
"El reto de las finanzas públicas,"
EGAP Chapters, in: Almaguer, Teresa E. & Moreira, Héctor & Urzúa, Carlos M. (ed.), Construyendo el futuro de México: Propuestas de política pública,
Tecnológico de Monterrey, Campus Ciudad de México.
- Urzúa, Carlos M. & Villarreal, Amado & Villarreal, Héctor J., 2012. "El reto de las finanzas públicas," EGAP Working Papers 2012-01, Tecnológico de Monterrey, Campus Ciudad de México.
- Urzúa, Carlos M., 2012. "Sobre la economía de la Ciudad de México," EGAP Working Papers 2012-02, Tecnológico de Monterrey, Campus Ciudad de México.
- Urzúa, Carlos M., 2012. "Cinco propuestas en materia tributaria," EGAP Working Papers 2012-03, Tecnológico de Monterrey, Campus Ciudad de México.
- Urzúa, Carlos M., 2012. "Modelos de simulación para el anális de políticas públicas," EGAP Working Papers 2012-04, Tecnológico de Monterrey, Campus Ciudad de México.
- Urzúa, Carlos M. (ed.), 2012. "Fiscal Inclusive Development: Microsimulation Models for Latin America," EGAP Books, Tecnológico de Monterrey, Campus Ciudad de México, number 201202, November.
- Christian Gayer & Gilles Mourre, 2012. "Property taxation and enhanced tax administration in challenging times," European Economy - Economic Papers 2008 - 2015 463, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Kemal ÇAKMAN & Halit DOĞAN, 2012. "Beyannameye Tâbi Mükelleflerin Gerçekleştirdiği Gelir Vergisi Kaçakçılığı: Boyutlarının Tahmini; İktisadi Sonuçları ve Bir Reform Önerisi," Ekonomik Yaklasim, Ekonomik Yaklasim Association, vol. 23(Special), pages 221-268.
- Kamil Galuscak & Jan Pavel, 2012. "Taxes and Benefits: Work Incentive Effects of Policies," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 62(1), pages 27-43, February.
- Henri Sterdyniak, 2012.
"Une lecture critique de l'ouvrage : Pour une révolution fiscale - Trois désaccords et certaines convergences,"
SciencePo Working papers Main
hal-01069531, HAL.
- Henri Sterdyniak, 2012. "Une lecture critique de l'ouvrage pour une révolution fiscale trois désaccords et certaines convergences," Documents de Travail de l'OFCE 2012-02, Observatoire Francais des Conjonctures Economiques (OFCE).
- Henri Sterdyniak, 2012. "Une lecture critique de l'ouvrage : Pour une révolution fiscale - Trois désaccords et certaines convergences," Working Papers hal-01069531, HAL.
- Jarkko Harju, 2013.
"Voluntary Pension Savings and Tax Incentives: Evidence from Finland,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 3-29, March.
- Harju, Jarkko, 2012. "Voluntary pension savings and tax incentives: Evidence from Finland," Working Papers 33, VATT Institute for Economic Research.
- Seppo Kari & Jussi Laitila, 2015.
"Nonlinear Dividend Tax and the Dynamics of the Firm,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(2), pages 153-177, June.
- Kari, Seppo & Laitila, Jussi, 2012. "Non-linear dividend tax and dynamics of the firm," Working Papers 41, VATT Institute for Economic Research.
- David L. Fuller & B. Ravikumar & Yuzhe Zhang, 2015.
"Unemployment Insurance Fraud and Optimal Monitoring,"
American Economic Journal: Macroeconomics, American Economic Association, vol. 7(2), pages 249-290, April.
- David L. Fuller & B. Ravikumar & Yuzhe Zhang, 2012. "Unemployment insurance fraud and optimal monitoring," Working Papers 2012-024, Federal Reserve Bank of St. Louis.
- Yuzhe Zhang & B Ravikumar & David Fuller, 2014. "Unemployment Insurance Fraud and Optimal Monitoring," 2014 Meeting Papers 1191, Society for Economic Dynamics.
- Vincent Frogneux & Michel Saintrain, 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 [Working Paper 01-12," Working Papers 1201, Federal Planning Bureau, Belgium.
- Vincent Frogneux & Michel Saintrain, 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
," Working Papers 201201, Federal Planning Bureau, Belgium. - Luca Gandullia, 2012. "The role of direct taxes in fiscal decentralization," DEP - series of economic working papers 6/2012, University of Genoa, Research Doctorate in Public Economics.
- Henri Sterdyniak, 2012.
"Une lecture critique de l'ouvrage pour une révolution fiscale trois désaccords et certaines convergences,"
Documents de Travail de l'OFCE
2012-02, Observatoire Francais des Conjonctures Economiques (OFCE).
- Henri Sterdyniak, 2012. "Une lecture critique de l'ouvrage : Pour une révolution fiscale - Trois désaccords et certaines convergences," SciencePo Working papers Main hal-01069531, HAL.
- Henri Sterdyniak, 2012. "Une lecture critique de l'ouvrage : Pour une révolution fiscale - Trois désaccords et certaines convergences," Working Papers hal-01069531, HAL.
- Henri Sterdyniak, 2012.
"Une lecture critique de l'ouvrage pour une révolution fiscale trois désaccords et certaines convergences,"
Documents de Travail de l'OFCE
2012-02, Observatoire Francais des Conjonctures Economiques (OFCE).
- Henri Sterdyniak, 2012. "Une lecture critique de l'ouvrage : Pour une révolution fiscale - Trois désaccords et certaines convergences," Working Papers hal-01069531, HAL.
- Henri Sterdyniak, 2012. "Une lecture critique de l'ouvrage : Pour une révolution fiscale - Trois désaccords et certaines convergences," SciencePo Working papers Main hal-01069531, HAL.
- Jean-Sébastien Gharbi & Yves Meinard, 2012.
"Sur le sens du non welfarisme dans le modèle ELIE de redistribution des revenus de Kolm,"
AMSE Working Papers
1237, Aix-Marseille School of Economics, France.
- Jean-Sébastien Gharbi & Yves Meinard, 2012. "Sur le Sens du Non Welfarisme dans le Modèle ELIE de Redistribution des Revenus de Kolm," Working Papers halshs-00793658, HAL.
- Lehmann, Etienne & Marical, François & Rioux, Laurence, 2013.
"Labor income responds differently to income-tax and payroll-tax reforms,"
Journal of Public Economics, Elsevier, vol. 99(C), pages 66-84.
- Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," Working Papers 2012-24, Center for Research in Economics and Statistics.
- Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," Working Papers halshs-00856246, HAL.
- Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," CESifo Working Paper Series 3974, CESifo.
- Andras Simonovits, 2012. "Optimal Cap on Pension Contributions," CERS-IE WORKING PAPERS 1208, Institute of Economics, Centre for Economic and Regional Studies.
- Andras Simonovits, 2012. "Optimal linear redistributive tax and pension systems with flexible labor supply," CERS-IE WORKING PAPERS 1233, Institute of Economics, Centre for Economic and Regional Studies.
- Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012.
"Evaluation of the Swedish earned income tax credit,"
Working Paper Series, Center for Fiscal Studies
2012:2, Uppsala University, Department of Economics.
- Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012. "Evaluation of the Swedish earned income tax credit," Working Paper Series 2012:1, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Edmark, Karin & Liang, Che-Yuan & Selin, Håkan & Mörk, Eva, 2012. "Evaluation of the Swedish earned income tax credit," Working Paper Series 2012:3, Uppsala University, Department of Economics.
- Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012. "An Evaluation of the Swedish Earned Income Tax Credit," Working Paper Series 901, Research Institute of Industrial Economics.
- Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012. "Evaluation of the Swedish earned income tax credit," Working Paper Series, Center for Labor Studies 2012:3, Uppsala University, Department of Economics.
- Laun, Lisa, 2012.
"The E ffect of Age-Targeted Tax Credits on Retirement Behavior,"
Research Papers in Economics
2012:14, Stockholm University, Department of Economics.
- Laun, Lisa, 2012. "The effect of age-targeted tax credits on retirement behavior," Working Paper Series 2012:18, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012.
"Evaluation of the Swedish earned income tax credit,"
Working Paper Series, Center for Fiscal Studies
2012:2, Uppsala University, Department of Economics.
- Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012. "An Evaluation of the Swedish Earned Income Tax Credit," Working Paper Series 901, Research Institute of Industrial Economics.
- Edmark, Karin & Liang, Che-Yuan & Selin, Håkan & Mörk, Eva, 2012. "Evaluation of the Swedish earned income tax credit," Working Paper Series 2012:3, Uppsala University, Department of Economics.
- Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012. "Evaluation of the Swedish earned income tax credit," Working Paper Series 2012:1, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012. "Evaluation of the Swedish earned income tax credit," Working Paper Series, Center for Labor Studies 2012:3, Uppsala University, Department of Economics.
- Bækgaard, Hans, 2012. "Elasticiteten af skattepligtig arbejdsindkomst," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2012(2), pages 110-143.
- Dackehag , Margareta & Hansson, Åsa, 2012. "Taxation of Income and Economic Growth: An Empirical Analysis of 25 Rich OECD Countries," Working Papers 2012:6, Lund University, Department of Economics.
- Laun, Lisa, 2012.
"The effect of age-targeted tax credits on retirement behavior,"
Working Paper Series
2012:18, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Laun, Lisa, 2012. "The E ffect of Age-Targeted Tax Credits on Retirement Behavior," Research Papers in Economics 2012:14, Stockholm University, Department of Economics.
- Hochguertel, Stefan & Ohlsson, Henry, 2012.
"Who is at the top? Wealth mobility over the life cycle,"
Working Paper Series
2012:1, Uppsala University, Department of Economics.
- Hochguertel, Stefan & Ohlsson, Henry, 2012. "Who is at the top? Wealth mobility over the life cycle," Working Paper Series, Center for Fiscal Studies 2012:1, Uppsala University, Department of Economics.
- Stefan Hochguertel & Henry Ohlsson, 2012. "Who is at the Top? Wealth Mobility over the Life Cycle," Tinbergen Institute Discussion Papers 12-004/3, Tinbergen Institute.
- Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012.
"Evaluation of the Swedish earned income tax credit,"
Working Paper Series, Center for Labor Studies
2012:3, Uppsala University, Department of Economics.
- Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012. "Evaluation of the Swedish earned income tax credit," Working Paper Series, Center for Fiscal Studies 2012:2, Uppsala University, Department of Economics.
- Edmark, Karin & Liang, Che-Yuan & Selin, Håkan & Mörk, Eva, 2012. "Evaluation of the Swedish earned income tax credit," Working Paper Series 2012:3, Uppsala University, Department of Economics.
- Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012. "Evaluation of the Swedish earned income tax credit," Working Paper Series 2012:1, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012. "An Evaluation of the Swedish Earned Income Tax Credit," Working Paper Series 901, Research Institute of Industrial Economics.
- Martin Jacob & Jan Södersten, 2013.
"Mitigating Shareholder Taxation in Small Open Economies?,"
Finnish Economic Papers, Finnish Economic Association, vol. 26(1), pages 1-12, Spring.
- Jacob, Martin & Södersten, Jan, 2012. "Mitigating shareholder taxation in small open economies?," Working Paper Series 2012:12, Uppsala University, Department of Economics.
- Jacob, Martin & Södersten, Jan, 2012. "Mitigating shareholder taxation in small open economies?," Working Paper Series, Center for Fiscal Studies 2012:3, Uppsala University, Department of Economics.
- Chakraborty, Indraneel & Holter, Hans A. & Stepanchuk, Serhiy, 2015.
"Marriage stability, taxation and aggregate labor supply in the U.S. vs. Europe,"
Journal of Monetary Economics, Elsevier, vol. 72(C), pages 1-20.
- Chakraborty, Indraneel & Stepanchuk, Serhiy & Holter, Hans A., 2012. "Marriage Stability, Taxation and Aggregate Labor Supply in the U.S. vs. Europe," Working Paper Series 2012:10, Uppsala University, Department of Economics.
- Holter, Hans A & Chakraborty, Indraneel & Stepanchuk, Serhiy, 2012. "Marriage Stability, Taxation and Aggregate Labor Supply in the U.S. vs. Europe," Working Paper Series, Center for Fiscal Studies 2012:7, Uppsala University, Department of Economics.
- Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012.
"Evaluation of the Swedish earned income tax credit,"
Working Paper Series, Center for Fiscal Studies
2012:2, Uppsala University, Department of Economics.
- Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012. "Evaluation of the Swedish earned income tax credit," Working Paper Series, Center for Labor Studies 2012:3, Uppsala University, Department of Economics.
- Edmark, Karin & Liang, Che-Yuan & Selin, Håkan & Mörk, Eva, 2012. "Evaluation of the Swedish earned income tax credit," Working Paper Series 2012:3, Uppsala University, Department of Economics.
- Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012. "Evaluation of the Swedish earned income tax credit," Working Paper Series 2012:1, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012. "An Evaluation of the Swedish Earned Income Tax Credit," Working Paper Series 901, Research Institute of Industrial Economics.
- Ek, Susanne, 2012.
"Unemployment benefits or taxes: How should policy makers redistribute income over the business cycle?,"
Working Paper Series
2012:2, Uppsala University, Department of Economics.
- Ek, Susanne, 2012. "Unemployment benefits or taxes: How should policy makers redistribute income over the business cycle?," Working Paper Series, Center for Labor Studies 2012:4, Uppsala University, Department of Economics.
- Ek Spector, Susanne, 2012. "Unemployment Benefits or Taxes: How Should Policy Makers Redistribute Income over the Business Cycle?," IZA Discussion Papers 6308, Institute of Labor Economics (IZA).
- Hochguertel, Stefan & Ohlsson, Henry, 2012.
"Who is at the top? Wealth mobility over the life cycle,"
Working Paper Series, Center for Fiscal Studies
2012:1, Uppsala University, Department of Economics.
- Hochguertel, Stefan & Ohlsson, Henry, 2012. "Who is at the top? Wealth mobility over the life cycle," Working Paper Series 2012:1, Uppsala University, Department of Economics.
- Stefan Hochguertel & Henry Ohlsson, 2012. "Who is at the Top? Wealth Mobility over the Life Cycle," Tinbergen Institute Discussion Papers 12-004/3, Tinbergen Institute.
- Ek, Susanne, 2012.
"Unemployment benefits or taxes: How should policy makers redistribute income over the business cycle?,"
Working Paper Series, Center for Labor Studies
2012:4, Uppsala University, Department of Economics.
- Ek, Susanne, 2012. "Unemployment benefits or taxes: How should policy makers redistribute income over the business cycle?," Working Paper Series 2012:2, Uppsala University, Department of Economics.
- Ek Spector, Susanne, 2012. "Unemployment Benefits or Taxes: How Should Policy Makers Redistribute Income over the Business Cycle?," IZA Discussion Papers 6308, Institute of Labor Economics (IZA).
- Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012.
"Evaluation of the Swedish earned income tax credit,"
Working Paper Series, Center for Fiscal Studies
2012:2, Uppsala University, Department of Economics.
- Edmark, Karin & Liang, Che-Yuan & Selin, Håkan & Mörk, Eva, 2012. "Evaluation of the Swedish earned income tax credit," Working Paper Series 2012:3, Uppsala University, Department of Economics.
- Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012. "Evaluation of the Swedish earned income tax credit," Working Paper Series 2012:1, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012. "An Evaluation of the Swedish Earned Income Tax Credit," Working Paper Series 901, Research Institute of Industrial Economics.
- Edmark, Karin & Liang, Che-Yuan & Mörk, Eva & Selin, Håkan, 2012. "Evaluation of the Swedish earned income tax credit," Working Paper Series, Center for Labor Studies 2012:3, Uppsala University, Department of Economics.
- Chakraborty, Indraneel & Holter, Hans A. & Stepanchuk, Serhiy, 2015.
"Marriage stability, taxation and aggregate labor supply in the U.S. vs. Europe,"
Journal of Monetary Economics, Elsevier, vol. 72(C), pages 1-20.
- Holter, Hans A & Chakraborty, Indraneel & Stepanchuk, Serhiy, 2012. "Marriage Stability, Taxation and Aggregate Labor Supply in the U.S. vs. Europe," Working Paper Series, Center for Fiscal Studies 2012:7, Uppsala University, Department of Economics.
- Chakraborty, Indraneel & Stepanchuk, Serhiy & Holter, Hans A., 2012. "Marriage Stability, Taxation and Aggregate Labor Supply in the U.S. vs. Europe," Working Paper Series 2012:10, Uppsala University, Department of Economics.
- Martin Jacob & Jan Södersten, 2013.
"Mitigating Shareholder Taxation in Small Open Economies?,"
Finnish Economic Papers, Finnish Economic Association, vol. 26(1), pages 1-12, Spring.
- Jacob, Martin & Södersten, Jan, 2012. "Mitigating shareholder taxation in small open economies?," Working Paper Series, Center for Fiscal Studies 2012:3, Uppsala University, Department of Economics.
- Jacob, Martin & Södersten, Jan, 2012. "Mitigating shareholder taxation in small open economies?," Working Paper Series 2012:12, Uppsala University, Department of Economics.
- Robin Boadway, 2012. "Recent Advances in Optimal Income Taxation," Hacienda Pública Española / Review of Public Economics, IEF, vol. 200(1), pages 15-39, March.
- Frank A. Cowell, 2012. "Bequests, Taxation and the Distribution of Income and Wealth," Hacienda Pública Española / Review of Public Economics, IEF, vol. 200(1), pages 75-93, March.
- Jorge Martínez-Vázquez & Violeta Vulovic & Blanca Moreno Dodson, 2012.
"The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries,"
Hacienda Pública Española / Review of Public Economics, IEF, vol. 200(1), pages 95-130, March.
- Jorge Martinez-Vazquez & Blanca Moreno-Dodson & VIoleta Vulovic, 2012. "The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1225, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Ximing Yue & Jing Xu, 2012. "Income Inequality and Evaluation of Tax Effect on Redistribution of Income in Japan 1984-2004," Global COE Hi-Stat Discussion Paper Series gd11-230, Institute of Economic Research, Hitotsubashi University.
- Laura Lee Mannino, 2012. "Is The Irs A Sore Loser?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(2), pages 31-38.
- Brosio, Giorgio, 2012. "Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia," IDB Publications (Working Papers) 3956, Inter-American Development Bank.
- Machado, Roberto & Zuloeta, José, 2012. "The Impact of the Business Cycle on Elasticities of Tax Revenue in Latin America," IDB Publications (Working Papers) 4064, Inter-American Development Bank.
- Eduardo Lora & Johanna Fajardo-González, 2016.
"Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes,"
Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, vol. 35(Especial ), pages 75-117, January.
- Eduardo Lora & Deisy Johanna Fajardo, 2012. "Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes," Research Department Publications 4791, Inter-American Development Bank, Research Department.
- Lora, Eduardo & Fajardo, Johanna, 2012. "Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes," IDB Publications (Working Papers) 4078, Inter-American Development Bank.
- Giorgio Brosio, 2012. "Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia," IDB Publications (Working Papers) 67178, Inter-American Development Bank.
- Roberto Machado & José Zuloeta, 2012. "The Impact of the Business Cycle on Elasticities of Tax Revenue in Latin America," IDB Publications (Working Papers) 76398, Inter-American Development Bank.
- Eduardo Lora & Johanna Fajardo-González, 2016.
"Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes,"
REVISTA CUADERNOS DE ECONOMÍA,
UN - RCE - CID, vol. 35(Especial ), pages 75-117, January.
- Eduardo Lora & Deisy Johanna Fajardo, 2012. "Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes," Research Department Publications 4791, Inter-American Development Bank, Research Department.
- Eduardo Lora & Johanna Fajardo, 2012. "Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes," IDB Publications (Working Papers) 76958, Inter-American Development Bank.
- Giorgio Brosio, 2012. "Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia," Research Department Publications 4770, Inter-American Development Bank, Research Department.
- Teresa Ter-Minassian, 2012. "Reform Priorities for Sub-national Revenues in Brazil," Research Department Publications 4772, Inter-American Development Bank, Research Department.
- Mark Hallerberg, 2012. "Explaining European Patterns of Taxation: From the Introduction of the Euro to the Euro-Crisis," Research Department Publications 4777, Inter-American Development Bank, Research Department.
- Eduardo Lora & Johanna Fajardo-González, 2016. "Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, vol. 35(Especial ), pages 75-117, January.
- Lora, Eduardo & Fajardo, Johanna, 2012. "Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes," IDB Publications (Working Papers) 4078, Inter-American Development Bank.
- Eduardo Lora & Deisy Johanna Fajardo, 2012. "Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes," Research Department Publications 4791, Inter-American Development Bank, Research Department.
- Teresa Ter-Minassian, 2012. "More than Revenue: Main Challenges for Taxation in Latin America and the Caribbean," Research Department Publications 4803, Inter-American Development Bank, Research Department.
- Iris Claus & John Creedy & Josh Teng, 2012. "The Elasticity of Taxable Income in New Zealand," Fiscal Studies, Institute for Fiscal Studies, vol. 33(3), pages 287-303, September.
- Iris Claus & John Creedy & Josh Teng, 2010. "The Elasticity of Taxable Income in New Zealand," CAMA Working Papers 2010-21, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
- Claus, Iris & Creedy, John & Teng, Josh, 2012. "The Elasticity of Taxable Income in New Zealand," Working Paper Series 18709, Victoria University of Wellington, Chair in Public Finance.
- Iris Claus & John Creedy & Josh Teng, 2012. "The Elasticity of Taxable Income in New Zealand," Treasury Working Paper Series 12/03, New Zealand Treasury.
- Iris Claus & John Creedy & Josh Teng, 2010. "The Elasticity of Taxable Income in New Zealand," Department of Economics - Working Papers Series 1104, The University of Melbourne.
- Sarah Smith, 2012. "Increasing Charitable Giving: What Can We Learn from Economics?," Fiscal Studies, Institute for Fiscal Studies, vol. 33(4), pages 449-466, December.
- Sarah Smith, 2012. "Increasing charitable giving – what can we learn from economics?," The Centre for Market and Public Organisation 12/291, The Centre for Market and Public Organisation, University of Bristol, UK.
- Mike Brewer & Monica Costa Dias & Jonathan Shaw, 2012. "Lifetime inequality and redistribution," IFS Working Papers W12/23, Institute for Fiscal Studies.
- Peter Ericson & Lennart Flood, 2012. "A Microsimulation Approach to an Optimal Swedish Income Tax," International Journal of Microsimulation, International Microsimulation Association, vol. 2(5), pages 2-21.
- Ericson, Peter & Flood, Lennart, 2009. "A Microsimulation Approach to an Optimal Swedish Income Tax," IZA Discussion Papers 4379, Institute of Labor Economics (IZA).
- Ericson, Peter & Flood, Lennart, 2009. "A Microsimulation Approach to an Optimal Swedish Income Tax," Working Papers in Economics 375, University of Gothenburg, Department of Economics.
- Claudio A., Agostini & Javiera, Selman & Marcela, Perticará, 2013. "Una propuesta de crédito tributario al ingreso para Chile," Estudios Públicos, Centro de Estudios Públicos, vol. 0(129), pages 49-104.
- Claudio A Agostini & Marcela Perticara & Javiera Selman, 2012. "Una Propuesta de Crédito Tributario al Ingreso para Chile," Working Papers wp_021, Adolfo Ibáñez University, School of Government.
- Claudio Agostini & Javiera Selman & Marcela Perticara, 2012. "Una Propuesta de Crédito Tributario al Ingreso para Chile," ILADES-UAH Working Papers inv282, Universidad Alberto Hurtado/School of Economics and Business.
- Hrvoje Simovic, 2012. "Effect of expenditures in personal income taxation on horizontal equity in Croatia," Financial Theory and Practice, Institute of Public Finance, vol. 36(3), pages 245-267.
- Hrvoje Šimović, 2012. "Effect of expenditures in personal income taxation on horizontal equity in Croatia," EFZG Working Papers Series 1203, Faculty of Economics and Business, University of Zagreb.
- Ek, Susanne, 2012. "Unemployment benefits or taxes: How should policy makers redistribute income over the business cycle?," Working Paper Series, Center for Labor Studies 2012:4, Uppsala University, Department of Economics.
- Ek Spector, Susanne, 2012. "Unemployment Benefits or Taxes: How Should Policy Makers Redistribute Income over the Business Cycle?," IZA Discussion Papers 6308, Institute of Labor Economics (IZA).
- Ek, Susanne, 2012. "Unemployment benefits or taxes: How should policy makers redistribute income over the business cycle?," Working Paper Series 2012:2, Uppsala University, Department of Economics.
- Pastore, Francesco, 2012. ""I Wish I Had 100 Dollars a Month …" - The Intergenerational Transfer of Poverty in Mongolia," IZA Discussion Papers 6487, Institute of Labor Economics (IZA).
- Patricia Apps & Ray Rees, 2012. "Capital Income Taxation and the Mirrlees Review," CEPR Discussion Papers 675, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- Apps, Patricia & Rees, Ray, 2012. "Capital Income Taxation and the Mirrlees Review," IZA Discussion Papers 6615, Institute of Labor Economics (IZA).
- Wolfgang Frimmel & Martin Halla & Rudolf Winter-Ebmer, 2014. "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," Demography, Springer;Population Association of America (PAA), vol. 51(4), pages 1357-1379, August.
- Winter-Ebmer, Rudolf & Halla, Martin & Frimmel, Wolfgang, 2012. "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," CEPR Discussion Papers 9081, C.E.P.R. Discussion Papers.
- Frimmel, Wolfgang & Halla, Martin & Winter-Ebmer, Rudolf, 2012. "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," IZA Discussion Papers 6704, Institute of Labor Economics (IZA).
- Wolfgang Frimmel & Martin Halla & Rudolf Winter-Ebmer, 2012. "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," NRN working papers 2012-07, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Wolfgang Frimmel & Martin Halla & Rudolf Winter-Ebmer, 2012. "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," Economics working papers 2012-09, Department of Economics, Johannes Kepler University Linz, Austria.
- Patricia Apps & Ray Rees, 2012. "Optimal Taxation, Child Care and Models of the Household," CEPR Discussion Papers 673, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- Patricia Apps & Ray Rees, 2014. "Optimal Taxation, Child Care and Models of the Household," CESifo Working Paper Series 4578, CESifo.
- Apps, Patricia & Rees, Ray, 2012. "Optimal Taxation, Child Care and Models of the Household," IZA Discussion Papers 6823, Institute of Labor Economics (IZA).
- Doerrenberg, Philipp & Duncan, Denvil, 2014. "Experimental evidence on the relationship between tax evasion opportunities and labor supply," European Economic Review, Elsevier, vol. 68(C), pages 48-70.
- Philipp Doerrenberg & Denvil Duncan, 2012. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," Cologne Graduate School Working Paper Series 03-10, Cologne Graduate School in Management, Economics and Social Sciences.
- Doerrenberg, Philipp & Duncan, Denvil, 2012. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," IZA Discussion Papers 6914, Institute of Labor Economics (IZA).
- Doerrenberg, Philipp & Duncan, Denvil, 2013. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80041, Verein für Socialpolitik / German Economic Association.
- Patricia Apps & Jan Kabátek & Ray Rees & Arthur Soest, 2016. "Labor supply heterogeneity and demand for child care of mothers with young children," Empirical Economics, Springer, vol. 51(4), pages 1641-1677, December.
- Patricia Apps & Jan Kabátek & Ray Rees & Arthur van Soest, 2012. "Labor Supply Heterogeneity and Demand for Child Care of Mothers with Young Children," CEPR Discussion Papers 677, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- Apps, Patricia & Kabátek, Jan & Rees, Ray & Soest, Arthur van, 2016. "Labor supply heterogeneity and demand for child care of mothers with young children," Munich Reprints in Economics 43506, University of Munich, Department of Economics.
- Apps, Patricia & Kabátek, Jan & Rees, Ray & van Soest, Arthur, 2012. "Labor Supply Heterogeneity and Demand for Child Care of Mothers with Young Children," IZA Discussion Papers 7007, Institute of Labor Economics (IZA).
- Ann-Sofie Kolm & Mirco Tonin, 2012. "In-Work Benefits and the Nordic Model," CEU Working Papers 2013_1, Department of Economics, Central European University, revised 14 Dec 2012.
- Kolm, Ann-Sofie & Tonin, Mirco, 2013. "In-Work Benefits and the Nordic Model," Research Papers in Economics 2013:1, Stockholm University, Department of Economics.
- Kolm, Ann-Sofie & Tonin, Mirco, 2012. "In-Work Benefits and the Nordic Model," IZA Discussion Papers 7084, Institute of Labor Economics (IZA).
- Max Löffler & Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2012. "Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(3), pages 196-213, August.
- Löffler, Max & Peichl, Andreas & Pestel, Nico & Schneider, Hilmar & Siegloch, Sebastian, 2012. "Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben," IZA Standpunkte 49, Institute of Labor Economics (IZA).
- Andreas Peichl & Nico Pestel & Sebastian Siegloch, 2013. "Ist Deutschland wirklich so progressiv? Einkommensumverteilung im europäischen Vergleich," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 111-127.
- Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian, 2012. "Ist Deutschland wirklich so progressiv? Einkommensumverteilung im europäischen Vergleich," IZA Standpunkte 53, Institute of Labor Economics (IZA).
- Wolfgang Frimmel & Martin Halla & Rudolf Winter-Ebmer, 2014. "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," Demography, Springer;Population Association of America (PAA), vol. 51(4), pages 1357-1379, August.
- Winter-Ebmer, Rudolf & Halla, Martin & Frimmel, Wolfgang, 2012. "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," CEPR Discussion Papers 9081, C.E.P.R. Discussion Papers.
- Wolfgang Frimmel & Martin Halla & Rudolf Winter-Ebmer, 2012. "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," Economics working papers 2012-09, Department of Economics, Johannes Kepler University Linz, Austria.
- Wolfgang Frimmel & Martin Halla & Rudolf Winter-Ebmer, 2012. "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," NRN working papers 2012-07, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Frimmel, Wolfgang & Halla, Martin & Winter-Ebmer, Rudolf, 2012. "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," IZA Discussion Papers 6704, Institute of Labor Economics (IZA).
- Wolfgang Frimmel & Martin Halla & Rudolf Winter-Ebmer, 2014. "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," Demography, Springer;Population Association of America (PAA), vol. 51(4), pages 1357-1379, August.
- Winter-Ebmer, Rudolf & Halla, Martin & Frimmel, Wolfgang, 2012. "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," CEPR Discussion Papers 9081, C.E.P.R. Discussion Papers.
- Wolfgang Frimmel & Martin Halla & Rudolf Winter-Ebmer, 2012. "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," NRN working papers 2012-07, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Wolfgang Frimmel & Martin Halla & Rudolf Winter-Ebmer, 2012. "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," Economics working papers 2012-09, Department of Economics, Johannes Kepler University Linz, Austria.
- Frimmel, Wolfgang & Halla, Martin & Winter-Ebmer, Rudolf, 2012. "Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages," IZA Discussion Papers 6704, Institute of Labor Economics (IZA).
- Struch Georg, 2012. "Eine verteilungspolitische Beurteilung aktueller Reformkonzepte zur deutschen Einkommensbesteuerung / A Distributional Analysis of Recent Reform Proposals on the German Income Tax Rate," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 232(5), pages 567-588, October.
- Antonio Cabrales & Rosemarie Nagel & José Rodríguez Mora, 2012. "It is Hobbes, not Rousseau: an experiment on voting and redistribution," Experimental Economics, Springer;Economic Science Association, vol. 15(2), pages 278-308, June.
- Richard Cebula, 2012. "Contemporary Economics and Policy Issues in the U.S," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 18(2), pages 131-137, May.
- Reinhard Neck & Jens Wächter & Friedrich Schneider, 2012. "Tax avoidance versus tax evasion: on some determinants of the shadow economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 104-117, February.
- Olivier Bargain & Herwig Immervoll & Andreas Peichl & Sebastian Siegloch, 2012. "Distributional consequences of labor-demand shocks: the 2008–2009 recession in Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 118-138, February.
- Tobias Lindhe & Jan Södersten, 2012. "The Norwegian shareholder tax reconsidered," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 424-441, June.
- Södersten, Jan & Lindhe, Tobias, 2010. "The Norwegian Shareholder Tax Reconsidered," Working Paper Series, Center for Fiscal Studies 2010:4, Uppsala University, Department of Economics.
- Södersten, Jan & Lindhe, Tobias, 2011. "The Norwegian Shareholder Tax Reconsidered," Working Paper Series 2011:6, Uppsala University, Department of Economics.
- Micael Castanheira & Gaëtan Nicodème & Paola Profeta, 2012. "On the political economics of tax reforms: survey and empirical assessment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(4), pages 598-624, August.
- Castanheira, Micael & Profeta, Paola & Nicodème, Gaëtan, 2011. "On the political economics of tax reforms," CEPR Discussion Papers 8507, C.E.P.R. Discussion Papers.
- Micael Castanheira & Gaëtan Nicodème & Paola Profeta, 2012. "On the Political Economics of Tax Reforms: survey and empirical assessment," Economics Working Paper from Condorcet Center for political Economy at CREM-CNRS 2012-08-ccr, Condorcet Center for political Economy.
- Micael Castanheira De Moura & Gaëtan Nicodème & Paola Profeta, 2012. "On the Political Economics of Tax Reforms: survey and empirical assessment," ULB Institutional Repository 2013/136798, ULB -- Universite Libre de Bruxelles.
- Francesco Scervini, 2012. "Empirics of the median voter: democracy, redistribution and the role of the middle class," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 10(4), pages 529-550, December.
- Francesco Scervini, 2010. "The empirics of the median voter: democracy, redistribution and the role of the middle class," LIS Working papers 516, LIS Cross-National Data Center in Luxembourg.
- Margrethe Aanesen, 2012. "Sequential bargaining, external effects of agreement, and public intervention," Journal of Economics, Springer, vol. 105(2), pages 145-160, March.
- Jenny Freitas, 2012. "Inequality, the politics of redistribution and the tax mix," Public Choice, Springer, vol. 151(3), pages 611-630, June.
- Åsa Hansson, 2012. "Tax policy and entrepreneurship: empirical evidence from Sweden," Small Business Economics, Springer, vol. 38(4), pages 495-513, May.
- Beatty, Timothy K.M. & Blow, Laura & Crossley, Thomas F. & O'Dea, Cormac, 2014. "Cash by any other name? Evidence on labeling from the UK Winter Fuel Payment," Journal of Public Economics, Elsevier, vol. 118(C), pages 86-96.
- Tim Beatty & Laura Blow & Thomas Crossley & Cormac O'Dea, 2011. "Cash by any other name? Evidence on labelling from the UK Winter Fuel Payment," IFS Working Papers W11/10, Institute for Fiscal Studies.
- Timothy K.M. Beatty & Laura Blow & Thomas Crossley & Cormac O’Dea, 2012. "Cash by Any Other Name? Evidence on Labelling from the UK Winter Fuel Payment," Koç University-TUSIAD Economic Research Forum Working Papers 1216, Koc University-TUSIAD Economic Research Forum.
- Erdős, Tibor, 2012. "Egykulcsos jövedelemadó és gazdasági növekedés [Single-rate income tax and economic growth]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 109-138.
- Meier, Volker & Rainer, Helmut, 2012. "On the optimality of joint taxation for noncooperative couples," Labour Economics, Elsevier, vol. 19(4), pages 633-641.
- Volker Meier & Helmut Rainer, 2010. "On the Optimality of Joint Taxation for Non-Cooperative Couples," CESifo Working Paper Series 3128, CESifo Group Munich.
- Meier, Volker & Rainer, Helmut, 2012. "On the optimality of joint taxation for noncooperative couples," Munich Reprints in Economics 19177, University of Munich, Department of Economics.
- Meier, Volker & Rainer, Helmut, 2011. "On the Optimality of Joint Taxation for Non-Cooperative Couples," Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis 48696, Verein für Socialpolitik / German Economic Association.
- Luca Crivelli & Paola Salari, 2012. "Fiscal federalism and income redistribution through healthcare financing: An empirical analysis for the Swiss cantons," CEPRA working paper 1204, USI Università della Svizzera italiana.
- Arunatilake, Nisha & Jayawardena, Priyanka & Wijesinha, Anushka, 2012. "Tax reforms in Sri Lanka: will a tax on public servant improve progessivity?," PEP Working Papers 164409, Partnership for Economic Policy (PEP).
- Nisha Arunatilake & Priyanka Jayawardena & Anushka Wijesinha, 2012. "Tax Reforms in Sri Lanka: will a Tax on Public Servants Improve Progressivity?," Working Papers PMMA 2012-13, PEP-PMMA.
- Martin Fochmann & Arne Kleinstück, 2012. "Steueraversion - Sind wir wirklich bereit auf Einkommen zu verzichten, nur um Steuern zu sparen?," FEMM Working Papers 120024, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
- Leonard E. Burman, 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"," Center for Policy Research Working Papers 144, Center for Policy Research, Maxwell School, Syracuse University.
- Michael R. Veall, 2012. "Top income shares in Canada: recent trends and policy implications," Canadian Journal of Economics, Canadian Economics Association, vol. 45(4), pages 1247-1272, November.
- Michael R. Veall, 2012. "Top income shares in Canada: recent trends and policy implications," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 45(4), pages 1247-1272, November.
- Veall, Michael R., 2012. "Top Income Shares in Canada: Recent Trends and Policy Implications," CLSSRN working papers clsrn_admin-2012-25, Vancouver School of Economics, revised 29 Oct 2012.
- Michael R. Veall, 2012. "Top Income Shares in Canada: Recent Trends and Policy Implications," Department of Economics Working Papers 2012-11, McMaster University.
- Hong-Loan Trinh & William J. McCluskey, 2012. "Property Tax Reform in Vietnam: A Work in Progress," IMFG Papers 08, University of Toronto, Institute on Municipal Finance and Governance.
- Doina Radulescu, 2012. "The Effects of a Bonus Tax on Manager Compensation and Welfare," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(1), pages 1-16, March.
- Doina Radulescu & Doina Maria Radulescu, 2010. "The Effects of a Bonus Tax on Manager Compensation and Welfare," CESifo Working Paper Series 3030, CESifo.
- Martin Fochmann & Dirk Kiesewetter & Abdolkarim Sadrieh, 2012. "The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 168(3), pages 519-545, September.
- Martin Fochmann & Dirk Kiesewetter & Abdolkarim Sadrieh, 2010. "The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions," FEMM Working Papers 100025, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
- Protte, Benjamin, 2012. "How does Economic Integration Change Personal Income Taxation? Evidence from a new Index of Potential Labor Mobility," Working Papers 12-20, University of Mannheim, Department of Economics.
- Jakub Boratyński & Jakub Borowski, 2012. "The long-term economic impact of the flat tax in Poland. CGE simulation under alternative assumptions," Bank i Kredyt, Narodowy Bank Polski, vol. 43(3), pages 5-30.
- Leonard E. Burman & Marvin Phaup, 2012. "Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform," NBER Chapters, in: Tax Policy and the Economy, Volume 26, pages 93-124, National Bureau of Economic Research, Inc.
- Michael P. Devereux & Li Liu & Simon Loretz, 2014. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 19-53, May.
- Michael Devereux & Li Liu & Simon Loretz, 2012. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," NBER Chapters, in: Business Taxation (Trans-Atlantic Public Economics Seminar), National Bureau of Economic Research, Inc.
- Michael Devereux & Li Liu & Simon Loretz, 2012. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," Working Papers 1223, Oxford University Centre for Business Taxation.
- Charles F. Manski, 2012. "Identification of Preferences and Evaluation of Income Tax Policy," NBER Working Papers 17755, National Bureau of Economic Research, Inc.
- Christina D. Romer & David H. Romer, 2014. "The Incentive Effects of Marginal Tax Rates: Evidence from the Interwar Era," American Economic Journal: Economic Policy, American Economic Association, vol. 6(3), pages 242-281, August.
- Christina D. Romer & David H. Romer, 2012. "The Incentive Effects of Marginal Tax Rates: Evidence from the Interwar Era," NBER Working Papers 17860, National Bureau of Economic Research, Inc.
- Jarkko Harju & Tuomas Kosonen, 2012. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," Working Papers 1220, Oxford University Centre for Business Taxation.
- Jarkko Harju & Tuomas Kosonen, 2013. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," CESifo Working Paper Series 4259, CESifo.
- Jarkko Harju & Tuomas Kosonen, 2012. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," NBER Working Papers 18442, National Bureau of Economic Research, Inc.
- Kosonen, Tuomas & Harju, Jarkko, 2013. "The impact of tax incentives on the economic activity of entrepreneurs," Working Papers 42, VATT Institute for Economic Research.
- Marika Cabral & Caroline Hoxby, 2012. "The Hated Property Tax: Salience, Tax Rates, and Tax Revolts," NBER Working Papers 18514, National Bureau of Economic Research, Inc.
- Andrew A. Samwick, 2013. "Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment," Tax Policy and the Economy, University of Chicago Press, vol. 27(1), pages 125-160.
- Andrew A. Samwick, 2013. "Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment," NBER Chapters, in: Tax Policy and the Economy, Volume 27, pages 125-160, National Bureau of Economic Research, Inc.
- Andrew A. Samwick, 2012. "Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment," NBER Working Papers 18525, National Bureau of Economic Research, Inc.
- James R. Hines Jr., 2013. "How Important Are Perpetual Tax Savings?," Tax Policy and the Economy, University of Chicago Press, vol. 27(1), pages 101-124.
- James R. Hines Jr., 2013. "How Important Are Perpetual Tax Savings?," NBER Chapters, in: Tax Policy and the Economy, Volume 27, pages 101-124, National Bureau of Economic Research, Inc.
- James R. Hines Jr., 2012. "How Important Are Perpetual Tax Savings?," NBER Working Papers 18553, National Bureau of Economic Research, Inc.
- Sumit Agarwal & Efraim Benmelech & Nittai Bergman & Amit Seru, 2012. "Did the Community Reinvestment Act (CRA) Lead to Risky Lending?," NBER Working Papers 18609, National Bureau of Economic Research, Inc.
- A. Eidelman & F. Langumier & A. Vicard, 2012. "Progressivity of the French Tax System: Different Channels in 1990 and 2010," Documents de Travail de l'Insee - INSEE Working Papers g2012-08, Institut National de la Statistique et des Etudes Economiques.
- O. Bargain & A. Vicard, 2012. "The Disincentive Effect of Social Assistance on French Young Workers," Documents de Travail de l'Insee - INSEE Working Papers g2012-09, Institut National de la Statistique et des Etudes Economiques.
- Burkhauser, Richard V. & Larrimore, Jeff & Simon, Kosali I., 2012. "A "Second Opinion" on the Economic Health of the American Middle Class," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(1), pages 7-32, March.
- Richard V. Burkhauser & Jeff Larrimore & Kosali I. Simon, 2011. "A "Second Opinion" on the Economic Health of the American Middle Class," NBER Working Papers 17164, National Bureau of Economic Research, Inc.
- Stevenson, Adam, 2012. "The Labor Supply and Tax Revenue Consequences of Federal Same-Sex Marriage Legalization," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(4), pages 783-806, December.
- Stevenson, Adam, 2012. "The Labor Supply and Tax Revenue Consequences of Federal Same-Sex Marriage Legalization," MPRA Paper 36532, University Library of Munich, Germany.
- Barış K. Yörük, 2013. "The Impact of Charitable Subsidies on Religious Giving and Attendance: Evidence from Panel Data," The Review of Economics and Statistics, MIT Press, vol. 95(5), pages 1708-1721, December.
- Baris Yoruk, 2012. "The impact of charitable subsidies on religious giving and attendance: Evidence from panel data," Discussion Papers 12-06, University at Albany, SUNY, Department of Economics.
- Iris Claus & John Creedy & Josh Teng, 2012. "The Elasticity of Taxable Income in New Zealand," Fiscal Studies, Institute for Fiscal Studies, vol. 33(3), pages 287-303, September.
- Iris Claus & John Creedy & Josh Teng, 2010. "The Elasticity of Taxable Income in New Zealand," CAMA Working Papers 2010-21, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
- Iris Claus & John Creedy & Josh Teng, 2012. "The Elasticity of Taxable Income in New Zealand," Treasury Working Paper Series 12/03, New Zealand Treasury.
- Iris Claus & John Creedy & Josh Teng, 2010. "The Elasticity of Taxable Income in New Zealand," Department of Economics - Working Papers Series 1104, The University of Melbourne.
- Claus, Iris & Creedy, John & Teng, Josh, 2012. "The Elasticity of Taxable Income in New Zealand," Working Paper Series 18709, Victoria University of Wellington, Chair in Public Finance.
- Fiona McAlister & Debasis Bandyopadhyay & Robert Barro & Jeremy Couchman & Norman Gemmell & Gordon Liao, 2012. "Average Marginal Income Tax Rates for New Zealand, 1907-2009," Treasury Working Paper Series 12/04, New Zealand Treasury.
- Alastair Thomas & Fidel Picos-Sánchez, 2012. "Shifting from Social Security Contributions to Consumption Taxes: The Impact on Low-Income Earner Work Incentives," OECD Taxation Working Papers 11, OECD Publishing.
- Carolina Torres & Kirsti Mellbye & Bert Brys, 2012. "Trends in Personal Income Tax and Employee Social Security Contribution Schedules," OECD Taxation Working Papers 12, OECD Publishing.
- Carolina Torres, 2012. "Taxes and Investment in Skills," OECD Taxation Working Papers 13, OECD Publishing.
- Luca Gandullia & Nicola Iacobone & Alastair Thomas, 2012. "Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa," OECD Taxation Working Papers 14, OECD Publishing.
- Aida Caldera Sánchez, 2012. "Building Blocks for a Better Functioning Housing Market in Chile," OECD Economics Department Working Papers 943, OECD Publishing.
- Tímea Ladányi & Rafal Kierzenkowski, 2012. "Work Incentives and Recent Reforms of the Tax and Benefit System in Hungary," OECD Economics Department Working Papers 944, OECD Publishing.
- Christophe André & Clara García, 2012. "Housing Price and Investment Dynamics in Finland," OECD Economics Department Working Papers 962, OECD Publishing.
- Jens Matthias Arnold, 2012. "Improving the Tax System in Indonesia," OECD Economics Department Working Papers 998, OECD Publishing.
- Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati, 2012. "Assessing the Distributional Effects of Housing Taxation in Italy: a Microsimulation Approach," CESifo Economic Studies, CESifo Group, vol. 58(3), pages 495-524, September.
- Terenzio Maccabelli, 2012. "Luigi Einaudi e l'uguaglianza dei punti di partenza (Luigi Einaudi and the starting-gate theory)," Il Pensiero Economico Italiano, Fabrizio Serra Editore, Pisa - Roma, vol. 20(1), pages 171-188.
- Elena Lucia Croitoru & Mihai Dragoș Ungureanu, 2012. "Consideration Regarding the Taxation in Finland and Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(1), pages 69-76.
- Béres, Dániel & Huzdik, Katalin, 2012. "Financial Literacy and Macro-economics," Public Finance Quarterly, Corvinus University of Budapest, vol. 57(3), pages 298-312.
2011
- Benjamin A. Olken & Monica Singhal, 2011.
"Informal Taxation,"
American Economic Journal: Applied Economics, American Economic Association, vol. 3(4), pages 1-28, October.
- Benjamin A. Olken & Monica Singhal, 2009. "Informal Taxation," NBER Working Papers 15221, National Bureau of Economic Research, Inc.
- Olken, Benjamin A. & Singhal, Monica, 2009. "Informal Taxation," Working Paper Series rwp09-033, Harvard University, John F. Kennedy School of Government.
- Singhal, Monica & Olken, Benjamin A., 2009. "Informal Taxation," Scholarly Articles 4449108, Harvard Kennedy School of Government.
- Olken, Benjamin A. & Singhal, Monica, 2011. "Informal Taxation," Scholarly Articles 5689166, Harvard Kennedy School of Government.
- L. Rachel Ngai & Christopher A. Pissarides, 2011.
"Taxes, Social Subsidies, and the Allocation of Work Time,"
American Economic Journal: Macroeconomics, American Economic Association, vol. 3(4), pages 1-26, October.
- Ngai, L. Rachel & Pissarides, Christopher A., 2011. "Taxes, social subsidies, and the allocation of work time," LSE Research Online Documents on Economics 39262, London School of Economics and Political Science, LSE Library.
- Pissarides, Christopher & Ngai, Liwa Rachel, 2011. "Taxes, Social Subsidies and the Allocation of Work Time," CEPR Discussion Papers 8328, C.E.P.R. Discussion Papers.
- Cara McDaniel, 2011. "Forces Shaping Hours Worked in the OECD, 1960-2004," American Economic Journal: Macroeconomics, American Economic Association, vol. 3(4), pages 27-52, October.
- Alberto Alesina & Andrea Ichino & Loukas Karabarbounis, 2011.
"Gender-Based Taxation and the Division of Family Chores,"
American Economic Journal: Economic Policy, American Economic Association, vol. 3(2), pages 1-40, May.
- Alberto Alesina & Andrea Ichino & Loukas Karabarbounis, 2007. "Gender Based Taxation and the Division of Family Chores," NBER Working Papers 13638, National Bureau of Economic Research, Inc.
- Alesina, Alberto Francesco & Ichino, Andrea & Karabarbounis, Loukas, 2011. "Gender-Based Taxation and the Division of Family Chores," Scholarly Articles 30752834, Harvard University Department of Economics.
- Alesina, Alberto & Ichino, Andrea & Karabarbounis, Loukas, 2007. "Gender Based Taxation and the Division of Family Chores," CEPR Discussion Papers 6591, C.E.P.R. Discussion Papers.
- Alesina, Alberto & Ichino, Andrea & Karabarbounis, Loukas, 2007. "Gender Based Taxation and the Division of Family Chores," IZA Discussion Papers 3233, Institute of Labor Economics (IZA).
- James M. Sallee, 2011. "The Surprising Incidence of Tax Credits for the Toyota Prius," American Economic Journal: Economic Policy, American Economic Association, vol. 3(2), pages 189-219, May.
- Peter Tufano, 2011. "Just Keep My Money! Supporting Tax-Time Savings with US Savings Bonds," American Economic Journal: Economic Policy, American Economic Association, vol. 3(4), pages 172-200, November.
- Peter Diamond & Johannes Spinnewijn, 2011.
"Capital Income Taxes with Heterogeneous Discount Rates,"
American Economic Journal: Economic Policy, American Economic Association, vol. 3(4), pages 52-76, November.
- Peter A. Diamond & Johannes Spinnewijn, 2009. "Capital Income Taxes with Heterogeneous Discount Rates," NBER Working Papers 15115, National Bureau of Economic Research, Inc.
- Peter Diamond & Johannes Spinnewijn, 2009. "Capital Income Taxes With Heterogeneous Discount Rates," Working Papers, Center for Retirement Research at Boston College wp2009-14, Center for Retirement Research, revised Jun 2009.
- Michael P. Keane, 2011.
"Labor Supply and Taxes: A Survey,"
Journal of Economic Literature, American Economic Association, vol. 49(4), pages 961-1075, December.
- Michael Keane, 2010. "Labor Supply and Taxes: A Survey," Working Paper Series 160, Finance Discipline Group, UTS Business School, University of Technology, Sydney.
- Peter Diamond & Emmanuel Saez, 2011.
"The Case for a Progressive Tax: From Basic Research to Policy Recommendations,"
Journal of Economic Perspectives, American Economic Association, vol. 25(4), pages 165-190, Fall.
- Peter A. Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," CESifo Working Paper Series 3548, CESifo.
- Williamson, James M. & Pender, John L., 2011. "Disaster Relief through the Tax Code: Hurricane Katrina and the Gulf Opportunity Zone," 2011 Annual Meeting, July 24-26, 2011, Pittsburgh, Pennsylvania 103578, Agricultural and Applied Economics Association.
- Oded Stark & Walter Hyll & Yong Wang, 2012.
"Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy,"
Economica, London School of Economics and Political Science, vol. 79(313), pages 62-75, January.
- Oded Stark & Walter Hyll & Yong Wang, 2010. "Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy," Vienna Economics Papers vie1009, University of Vienna, Department of Economics.
- Stark, Oded & Hyll, Walter & Wang, Yong, 2011. "Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy," Discussion Papers 99415, University of Bonn, Center for Development Research (ZEF).
- Stark, Oded & Hyll, Walter, 2010. "Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy," MPRA Paper 28909, University Library of Munich, Germany.
- Hyll, Walter & Stark, Oded & Wang, Yong, 2011. "Endogenous selection of comparison groups, human capital formation, and tax policy," University of Tübingen Working Papers in Business and Economics 3, University of Tuebingen, Faculty of Economics and Social Sciences, School of Business and Economics.
- Hochguertel, Stefan & Ohlsson, Henry, 2011.
"Wealth mobility and dynamics over entire individual working life cycles,"
Working Paper Series
1301, European Central Bank.
- Stefan Hochguertel & Henry Ohlsson, 2011. "Wealth mobility and dynamics over entire individual working life cycles," BCL working papers 56, Central Bank of Luxembourg.
- Saša Randjelović & Jelena Žarković-Rakić, 2011. "Addressing Inequality And Poverty With Tax Instruments," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 56(190), pages 7-26, July – Se.
- Jang‐Ting Guo & Alan Krause, 2011.
"Optimal Nonlinear Income Taxation with Habit Formation,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 13(3), pages 463-480, June.
- Jang-Ting Guo & Alan Krause, 2008. "Optimal Nonlinear Income Taxation with Habit Formation," Working Papers 200810, University of California at Riverside, Department of Economics, revised Aug 2008.
- Peter Egger & Doina Maria Radulescu, 2011.
"Labor Taxation and Foreign Direct Investment,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 113(3), pages 603-636, September.
- Peter Egger & Doina Radulescu & Doina Maria Radulescu, 2008. "Labour Taxation and Foreign Direct Investment," CESifo Working Paper Series 2309, CESifo.
- Soňa Svoreňová, 2011. "Teoretické aspekty rodovej priepasti v odmeňovaní," Almanach (Actual Issues in World Economics and Politics), Ekonomická univerzita, Fakulta medzinárodných vzťahov, vol. 6(1), pages 143-154.
- Frédéric Berger & Nizamul Islam & Philippe Liégeois, 2011. "Behavioural Microsimulation and Female Labour Supply in Luxembourg," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 54(4), pages 389-420.
- Henri Sterdyniak, 2011.
"Faut-il remettre en cause la politique familiale française ?,"
Revue de l'OFCE, Presses de Sciences-Po, vol. 0(1), pages 333-366.
- Henri Sterdyniak, 2011. "Faut-il remettre en cause la politique familiale française ?," SciencePo Working papers Main hal-01024182, HAL.
- Henri Sterdyniak, 2011. "Faut-il remettre en cause la politique familiale française ?," Post-Print hal-01024182, HAL.
- James Alm & Jeremy Clark & Kara Leibel, 2011. "Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States," Working Papers in Economics 11/35, University of Canterbury, Department of Economics and Finance.
- Alberto Galasso & Mark Schankerman & Carlos J. Serrano, 2013.
"Trading and enforcing patent rights,"
RAND Journal of Economics, RAND Corporation, vol. 44(2), pages 275-312, June.
- Alberto Galasso & Mark Schankerman & Carlos J. Serrano, 2011. "Trading and Enforcing Patent Rights," NBER Working Papers 17367, National Bureau of Economic Research, Inc.
- Alberto Galasso & Mark Schankerman & Carlos J. Serrano, 2011. "Trading and Enforcing Patent Rights," CEP Discussion Papers dp1072, Centre for Economic Performance, LSE.
- Galasso, Alberto & Schankerman, Mark & Serrano, Carlos J., 2013. "Trading and enforcing patent rights," LSE Research Online Documents on Economics 51080, London School of Economics and Political Science, LSE Library.
- Schankerman, Mark & Serrano, Carlos & Galasso, Alberto, 2011. "Trading and Enforcing Patent Rights," CEPR Discussion Papers 8573, C.E.P.R. Discussion Papers.
- Ursula Schwarzhaupt & Salvador Valdés-Prieto, 2010.
"Optimal Compulsion when Behavioral Biases vary and the State Errs,"
Documentos de Trabajo
389, Instituto de Economia. Pontificia Universidad Católica de Chile..
- Salvador Valdés-Prieto & Ursula Schwarzhaupt, 2011. "Optimal Compulsion when Behavioral Biases Vary and the State Errs," CESifo Working Paper Series 3316, CESifo.
- Jukka Pirttilä & Håkan Selin, 2011.
"Tax Policy and Employment: How Does the Swedish System Fare,"
Working Papers
267, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
- Jukka Pirttilä & Hakan Selin, 2011. "Tax Policy and Employment: How Does the Swedish System Fare?," CESifo Working Paper Series 3355, CESifo.
- Pirttälä, Jukka & Selin, Håkan, 2011. "Tax Policy and Employment: How Does the Swedish System Fare?," Working Paper Series, Center for Fiscal Studies 2011:2, Uppsala University, Department of Economics.
- Jukka Pirttilä & Håkan Selin, 2011. "Tax Policy and Employment: How Does the Swedish System Fare?," Working Papers 1183, Tampere University, Faculty of Management and Business, Economics.
- Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati, 2011. "Assessing the Distributional Effects of Housing Taxation in Italy: From the Actual Tax Code to Imputed Rent," CESifo Working Paper Series 3368, CESifo.
- Andrea Diem & Stefan C. Wolter, 2011. "Who is Afraid of School Choice?," CESifo Working Paper Series 3385, CESifo.
- Olivier Bargain & Herwig Immervoll & Andreas Peichl & Sebastian Siegloch, 2011. "Distributional Consequences of Labor-demand Shocks: The 2008-09 Recession in Germany," CESifo Working Paper Series 3403, CESifo.
- Castanheira, Micael & Profeta, Paola & Nicodème, Gaëtan, 2011.
"On the political economics of tax reforms,"
CEPR Discussion Papers
8507, C.E.P.R. Discussion Papers.
- Micael Castanheira & Gaëtan J.A. Nicodème & Paola Profeta & Gaëtan J.A. Nicodeme, 2011. "On the Political Economics of Tax Reforms," CESifo Working Paper Series 3538, CESifo.
- Volker Meier & Andreas Wagener, 2015.
"Do Mobile Pensioners Threaten the Deferred Taxation of Savings?,"
CESifo Economic Studies, CESifo Group, vol. 61(2), pages 465-483.
- Volker Meier & Andreas Wagener, 2011. "Do Mobile Pensioners Threaten the Deferred Taxation of Savings?," CESifo Working Paper Series 3617, CESifo.
- Charles B. Blankart & Simon Margraf, 2011. "Taxing Expats. Instrumental versus Expressive Voting Compared," CESifo Working Paper Series 3627, CESifo.
- Robin Boadway & Motohiro Sato, 2011. "Optimal Income Taxation with Uncertain Earnings: A Synthesis," CESifo Working Paper Series 3654, CESifo.
- Dziadkowski,Dieter & Franz W. Wagner & Rolf Peffekoven, 2011. "Zum Reformentwurf zur Erneuerung des Steuerrechts von Paul Kirchhof," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 64(24), pages 03-19, December.
- Mina Baliamoune-Lutz & Pierre Garello, 2014.
"Tax structure and entrepreneurship,"
Small Business Economics, Springer, vol. 42(1), pages 165-190, January.
- Mina Baliamoune-Lutz & Pierre Garello, 2011. "Tax Structure And Entrepreneurship," Post-Print halshs-00706942, HAL.
- Mina Baliamoune-Lutz & Pierre Garello, 2011. "Tax Structure and Entrepreneurship," CAE Working Papers 94, Aix-Marseille Université, CERGAM.
- Javier Andrés Soto Duque & Alexander Sellamén Garzón, 2011. "Creación de una carga impositiva por contaminación ambiental para el sector vehicular de servicio público colectivo en la ciudad de Bogotá," Revista Criterio Libre, Universidad Libre - Sede Principal, June.
- Manuel Bernal Garzón, 2011. "Crecimiento económico departamental y subsidio familiar," Revista Equidad y Desarrollo, Universidad de la Salle, March.
- Germán Puentes González & Camilo Ignacio González, 2011. "El Sistema Nacional de Planeación: de la utopía a la cooptación," Revista Equidad y Desarrollo, Universidad de la Salle, June.
- De Donder, Philippe & Pestieau, Pierre, 2011.
"Private, social and self insurance for longterm care: a political economy analysis,"
IDEI Working Papers
719, Institut d'Économie Industrielle (IDEI), Toulouse, revised Jun 2014.
- DE DONDER, Philippe & PESTIEAU, Pierre, 2011. "Private, social and self insurance for long-term care: A political economy analysis," LIDAM Discussion Papers CORE 2011053, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- De Donder, Philippe & Pestieau, Pierre, 2011. "Private, social and self insurance for longterm care: a political economy analysis," TSE Working Papers 11-305, Toulouse School of Economics (TSE), revised Jun 2014.
- Catherine Althaus & Lindsay M. Tedds & Allen McAvoy, 2011.
"The Feasibility of Implementing a Congestion Charge on the Halifax Peninsula: Filling the "Missing Link" of Implementation,"
Canadian Public Policy, University of Toronto Press, vol. 37(4), pages 541-561, December.
- Althaus, Catherine & Tedds, Lindsay M & McAVoy, Allen, 2011. "The feasibility of implementing a congestion charge on the Halifax Peninsula: filling the 'Missing Link' of implementation," MPRA Paper 39790, University Library of Munich, Germany.
- Pierre Cahuc & Stéphane Carcillo, 2014.
"The Detaxation of Overtime Hours: Lessons from the French Experiment,"
Journal of Labor Economics, University of Chicago Press, vol. 32(2), pages 361-400.
- Cahuc, Pierre & Carcillo, Stéphane, 2011. "The Detaxation of Overtime Hours: Lessons from the French Experiment," IZA Discussion Papers 5439, Institute of Labor Economics (IZA).
- Cahuc, Pierre & Carcillo, Stéphane, 2011. "The Detaxation of Overtime Hours: Lessons from the French Experiment," CEPR Discussion Papers 8217, C.E.P.R. Discussion Papers.
- Rydqvist, Kristian & Spizman, Joshua & Schwartz, Steven, 2011. "The Tax Benefit of Income Smoothing," CEPR Discussion Papers 8425, C.E.P.R. Discussion Papers.
- Micael Castanheira & Gaëtan Nicodème & Paola Profeta, 2012.
"On the political economics of tax reforms: survey and empirical assessment,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(4), pages 598-624, August.
- Micael Castanheira & Gaëtan J.A. Nicodème & Paola Profeta & Gaëtan J.A. Nicodeme, 2011. "On the Political Economics of Tax Reforms," CESifo Working Paper Series 3538, CESifo.
- Castanheira, Micael & Profeta, Paola & Nicodème, Gaëtan, 2011. "On the political economics of tax reforms," CEPR Discussion Papers 8507, C.E.P.R. Discussion Papers.
- Alberto Galasso & Mark Schankerman & Carlos J. Serrano, 2013.
"Trading and enforcing patent rights,"
RAND Journal of Economics, RAND Corporation, vol. 44(2), pages 275-312, June.
- Alberto Galasso & Mark Schankerman & Carlos J. Serrano, 2011. "Trading and Enforcing Patent Rights," NBER Working Papers 17367, National Bureau of Economic Research, Inc.
- Schankerman, Mark & Serrano, Carlos & Galasso, Alberto, 2011. "Trading and Enforcing Patent Rights," CEPR Discussion Papers 8573, C.E.P.R. Discussion Papers.
- Alberto Galasso & Mark Schankerman & Carlos J. Serrano, 2011. "Trading and Enforcing Patent Rights," CEP Discussion Papers dp1072, Centre for Economic Performance, LSE.
- Galasso, Alberto & Schankerman, Mark & Serrano, Carlos J., 2013. "Trading and enforcing patent rights," LSE Research Online Documents on Economics 51080, London School of Economics and Political Science, LSE Library.
- Ohlsson, Henry, 2011.
"The legacy of the Swedish gift and inheritance tax, 1884–2004,"
European Review of Economic History, Cambridge University Press, vol. 15(3), pages 539-569, December.
- Ohlsson, Henry, 2007. "The legacy of the Swedish gift and inheritance tax, 1884–2004," Working Paper Series 2007:23, Uppsala University, Department of Economics.
- Ohlsson, Henry, 2009. "The legacy of the Swedish gift and inheritance tax, 1884-2004," Working Paper Series, Center for Fiscal Studies 2009:13, Uppsala University, Department of Economics.
- Stefan Bach & Johannes Geyer & Peter Haan & Katharina Wrohlich, 2011. "Reform of Income Splitting for Married Couples: Only Individual Taxation Significantly Increases Working Incentives," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, vol. 1(5), pages 13-19.
- Niehues, Judith & Peichl, Andreas, 2011.
"Lower and Upper Bounds of Unfair Inequality: Theory and Evidence for Germany and the US,"
IZA Discussion Papers
5834, Institute of Labor Economics (IZA).
- Judith Niehues & Andreas Peichl, 2011. "Lower and Upper Bounds of Unfair Inequality: Theory and Evidence for Germany and the US," SOEPpapers on Multidisciplinary Panel Data Research 395, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Judith Niehues & Andreas Peichl, 2011. "Lower and upper bounds of unfair inequality: Theory and evidence for Germany and the US," Working Papers 216, ECINEQ, Society for the Study of Economic Inequality.
- 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,"
Discussion Papers of DIW Berlin
1137, DIW Berlin, German Institute for Economic Research.
- 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," SOEPpapers on Multidisciplinary Panel Data Research 397, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Bach, Stefan & Beznoska, Martin & Steiner, Viktor, 2011. "A wealth tax on the rich to bring down public debt? Revenue and distributional effects of a capital levy," Discussion Papers 2011/10, Free University Berlin, School of Business & Economics.
- Richard Hauser, 2011. "Zwei deutsche Lastenausgleiche: eine kritische Würdigung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 80(4), pages 103-122.
- Stefan Bach, 2011. "Lastenausgleich aus heutiger Sicht: Renaissance der allgemeinen Vermögensbesteuerung?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 80(4), pages 123-146.
- Max Löffler & Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2011.
"Einfach ist nicht immer gerecht : eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer,"
Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 80(4), pages 147-160.
- Löffler, Max & Peichl, Andreas & Pestel, Nico & Schneider, Hilmar & Siegloch, Sebastian, 2011. "Einfach ist nicht immer gerecht: Eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer," IZA Standpunkte 44, Institute of Labor Economics (IZA).
- Henriette Houben & Ralf Maiterth, 2011. "Erbschaftsteuer und Erbschaftsteuerreform in Deutschland: eine Bestandsaufnahme," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 80(4), pages 161-188.
- Stefan Bach, 2011. "Volle Mehrwertsteuer auf Nahrungsmittel belastet vor allem Geringverdiener," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 78(16), pages 3-8.
- Stefan Bach, 2011. "Der Mehrwertsteuer-Bonus: eine Alternative zu ermäßigten Mehrwertsteuersätzen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 78(24), pages 12-18.
- Stefan Bach & Johannes Geyer & Peter Haan & Katharina Wrohlich, 2011. "Reform des Ehegattensplittings: nur eine reine Individualbesteuerung erhöht die Erwerbsanreize deutlich," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 78(41), pages 13-19.
- Martin Simmler & Florian Walch, 2011. "Gemeindefinanzreform gescheitert: warum sich die Kommunen querlegen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 78(43), pages 3-11.
- Stefan Bach & Peter Haan, 2011. "Spitzensteuersatz: wieder Spielraum nach oben," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 78(46), pages 3-9.
- Johannes Geyer, 2011. "Riester-Rente: Rezept gegen Altersarmut?," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 78(47), pages 16-21.
- 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,"
SOEPpapers on Multidisciplinary Panel Data Research
397, DIW Berlin, The German Socio-Economic Panel (SOEP).
- 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," Discussion Papers of DIW Berlin 1137, DIW Berlin, German Institute for Economic Research.
- Bach, Stefan & Beznoska, Martin & Steiner, Viktor, 2011. "A wealth tax on the rich to bring down public debt? Revenue and distributional effects of a capital levy," Discussion Papers 2011/10, Free University Berlin, School of Business & Economics.
- Timm Bönke & Giacomo Corneo & Holger Lüthen, 2015.
"Lifetime Earnings Inequality in Germany,"
Journal of Labor Economics, University of Chicago Press, vol. 33(1), pages 171-208.
- Bönke, Timm & Corneo, Giacomo & Lüthen, Holger, 2011. "Lifetime Earnings Inequality in Germany," IZA Discussion Papers 6020, Institute of Labor Economics (IZA).
- Lüthen, Holger & Bönke, Timm & Corneo, Giacomo, 2012. "Lifetime Earnings Inequality in Germany," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 62074, Verein für Socialpolitik / German Economic Association.
- Timm Bönke & Giacomo Corneo & Holger Lüthen, 2011. "Lifetime Earnings Inequality in Germany," Discussion Papers of DIW Berlin 1160, DIW Berlin, German Institute for Economic Research.
- Corneo, Giacomo & Boenke, Timm & Lüthen, Holger, 2012. "Lifetime earnings inequality in Germany," CEPR Discussion Papers 8929, C.E.P.R. Discussion Papers.
- André Decoster & Peter Haan, 2011. "A Switch from Joint to Individual Taxation Is Welfare Improving," Discussion Papers of DIW Berlin 1175, DIW Berlin, German Institute for Economic Research.
- 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,"
Macroeconomics Working Papers
23257, East Asian Bureau of Economic Research.
- 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," Finance Working Papers 23257, East Asian Bureau of Economic Research.
- 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,"
Finance Working Papers
23257, East Asian Bureau of Economic Research.
- 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," Macroeconomics Working Papers 23257, East Asian Bureau of Economic Research.
- Bessho, Shun-ichiro & Hayashi, Masayoshi, 2011.
"Labor supply response and preferences specification: Estimates for prime-age males in Japan,"
Journal of Asian Economics, Elsevier, vol. 22(5), pages 398-411, October.
- Shun-ichiro Bessho & Masayoshi Hayashi, 2005. "The CES utility function, non-linear budget constraints and labor supply : results on prime-age males in Japan," Labor Economics Working Papers 21911, East Asian Bureau of Economic Research.
- Bessho, Shun-ichiro & 別所, 俊一郎 & Hayashi, Masayoshi & 林, 正義, 2008. "A Structural Estimation of the CES Preferences and Linear Labor Supply: The Case of Prime-Age Males in Japan," Discussion Papers 2008-02, Graduate School of Economics, Hitotsubashi University.
- Astrup Jensen, Bjarne & Marekwica, Marcel, 2011. "Optimal portfolio choice with wash sale constraints," Journal of Economic Dynamics and Control, Elsevier, vol. 35(11), pages 1916-1937.
- Creedy, John & Sanz-Sanz, José Félix, 2011.
"Modelling aggregate personal income tax revenue in multi-schedular and multi-regional structures,"
Economic Modelling, Elsevier, vol. 28(6), pages 2589-2595.
- John Creedy & Jose Felix Sanz-Sanz, 2010. "Modelling Aggregate Personal Income Tax Revenue in Multi-Schedular and Multi-Regional Structures," Department of Economics - Working Papers Series 1099, The University of Melbourne.
- Moreno-Ternero, Juan D., 2011.
"Voting over piece-wise linear tax methods,"
Journal of Mathematical Economics, Elsevier, vol. 47(1), pages 29-36, January.
- Juan D. Moreno-Ternero, 2010. "Voting over piece-wise linear tax methods," Working Papers 10.02, Universidad Pablo de Olavide, Department of Economics.
- MORENO-TERNERO, Juan D., 2010. "Voting over piece-wise linear tax methods," LIDAM Discussion Papers CORE 2010080, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Juan D. Moreno-Ternero, 2010. "Voting over piece-wise linear tax methods," Working Papers 2010-01, Universidad de Málaga, Department of Economic Theory, Málaga Economic Theory Research Center.
- MORENO-TERNERO, Juan D., 2011. "Voting over piece-wise linear tax methods," LIDAM Reprints CORE 2298, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Shan, Hui, 2011.
"The effect of capital gains taxation on home sales: Evidence from the Taxpayer Relief Act of 1997,"
Journal of Public Economics, Elsevier, vol. 95(1), pages 177-188.
- Shan, Hui, 2011. "The effect of capital gains taxation on home sales: Evidence from the Taxpayer Relief Act of 1997," Journal of Public Economics, Elsevier, vol. 95(1-2), pages 177-188, February.
- Hui Shan, 2008. "The effect of capital gains taxation on home sales: evidence from the Taxpayer Relief Act of 1997," Finance and Economics Discussion Series 2008-53, Board of Governors of the Federal Reserve System (U.S.).
- Frydman, Carola & Molloy, Raven S., 2011.
"Does tax policy affect executive compensation? Evidence from postwar tax reforms,"
Journal of Public Economics, Elsevier, vol. 95(11), pages 1425-1437.
- Carola Frydman & Raven S. Molloy, 2009. "Does tax policy affect executive compensation? evidence from postwar tax reforms," Finance and Economics Discussion Series 2009-30, Board of Governors of the Federal Reserve System (U.S.).
- Carola Frydman & Raven S. Molloy, 2011. "Does Tax Policy Affect Executive Compensation? Evidence from Postwar Tax Reforms," NBER Working Papers 16812, National Bureau of Economic Research, Inc.
- Tonin, Mirco, 2011.
"Minimum wage and tax evasion: Theory and evidence,"
Journal of Public Economics, Elsevier, vol. 95(11), pages 1635-1651.
- Mirco Tonin, 2007. "Minimum Wage and Tax Evasion: Theory and Evidence," William Davidson Institute Working Papers Series wp865, William Davidson Institute at the University of Michigan.
- Tonin, Mirco, 2011. "Minimum Wage and Tax Evasion: Theory and Evidence," IZA Discussion Papers 5660, Institute of Labor Economics (IZA).
- Mirco Tonin, 2009. "Minimumwage and tax evasion: theory and evidence," MNB Working Papers 2009/2, Magyar Nemzeti Bank (Central Bank of Hungary).
- Mirco Tonin, 2007. "Minimum Wage and Tax Evasion: Theory and Evidence," CERS-IE WORKING PAPERS 0701, Institute of Economics, Centre for Economic and Regional Studies.
- Shan, Hui, 2011.
"The effect of capital gains taxation on home sales: Evidence from the Taxpayer Relief Act of 1997,"
Journal of Public Economics, Elsevier, vol. 95(1-2), pages 177-188, February.
- Shan, Hui, 2011. "The effect of capital gains taxation on home sales: Evidence from the Taxpayer Relief Act of 1997," Journal of Public Economics, Elsevier, vol. 95(1), pages 177-188.
- Hui Shan, 2008. "The effect of capital gains taxation on home sales: evidence from the Taxpayer Relief Act of 1997," Finance and Economics Discussion Series 2008-53, Board of Governors of the Federal Reserve System (U.S.).
- Silvije Orsag, 2011. "Oporezivanje kapitalnih dobitaka," Ekonomija Economics, Rifin d.o.o., vol. 18(1), pages 57-98.
- Guste Santini, 2011. "Mogu?i pristup reformi poreznog sustava Republike Hrvatske," Ekonomija Economics, Rifin d.o.o., vol. 18(1), pages 99-130.
- Absalón, Carlos & Urzúa, Carlos M., 2011.
"The Mexican Tax-Benefit System,"
EGAP Chapters, in: López Calva, Luis Felipe & Urzúa, Carlos M. (ed.), Sistemas de impuestos y prestaciones en América Latina,
Tecnológico de Monterrey, Campus Ciudad de México.
- Absalón, Carlos & Urzúa, Carlos M., 2009. "The Mexican Tax-Benefit System," EGAP Working Papers 2009-06, Tecnológico de Monterrey, Campus Ciudad de México.
- José Ricardo Bezerra Nogueira & Rozane Bezerra de Siqueira & Evaldo Santana de Souza, 2011. "Brazilian microsimulation model," EGAP Computer Code 2011-02, Tecnológico de Monterrey, Campus Ciudad de México.
- Osvaldo Larrañaga & Jenny Encina & Gustavo Cabezas, 2011. "Chilean microsimulation model," EGAP Computer Code 2011-03, Tecnológico de Monterrey, Campus Ciudad de México.
- Alberto Castañón-Herrera & Wilson Romero, 2011. "Guatemalan microsimulation model," EGAP Computer Code 2011-04, Tecnológico de Monterrey, Campus Ciudad de México.
- Absalón, Carlos & Urzúa, Carlos M., 2012.
"Distributive effects of the 2010 tax reform in Mexico: A microsimulation analysis,"
EGAP Chapters, in: Urzúa, Carlos M. (ed.), Fiscal Inclusive Development: Microsimulation Models for Latin America,
Tecnológico de Monterrey, Campus Ciudad de México.
- Carlos Absalón & Urzúa, Carlos M., 2011. "Mexican microsimulation model," EGAP Computer Code 2011-05, Tecnológico de Monterrey, Campus Ciudad de México.
- Verónica Amarante & Marisa Bucheli & Cecilia Olivieri & Ivone Perazzo, 2011. "Uruguayan microsimulation model," EGAP Computer Code 2011-06, Tecnológico de Monterrey, Campus Ciudad de México.
- Absalón, Carlos & Urzúa, Carlos M., 2012.
"Distributive effects of the 2010 tax reform in Mexico: A microsimulation analysis,"
EGAP Chapters, in: Urzúa, Carlos M. (ed.), Fiscal Inclusive Development: Microsimulation Models for Latin America,
Tecnológico de Monterrey, Campus Ciudad de México.
- Absalón, Carlos & Urzúa, Carlos M., 2011. "Distributive effects of the 2010 tax reform in Mexico: A microsimulation analysis," EGAP Working Papers 2011-01, Tecnológico de Monterrey, Campus Ciudad de México.
- Urzúa, Carlos M., 2011. "Gasto público, subsidios y equidad social en América Latina," EGAP Working Papers 2011-04, Tecnológico de Monterrey, Campus Ciudad de México.
- López Calva, Luis Felipe & Urzúa, Carlos M. (ed.), 2011. "Sistemas de impuestos y prestaciones en América Latina," EGAP Books, Tecnológico de Monterrey, Campus Ciudad de México, number 201101, November.
- Ilter Unlukaplan & Ibrahim Arisoy, 2011. "Turkiye Ekonomisi Icin Efektif Vergi Oranlarinin Hesaplanmasi," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 11(1), pages 15-24.
- Galasso, Alberto & Schankerman, Mark & Serrano, Carlos J., 2011. "Trading and enforcing patent rights," LSE Research Online Documents on Economics 121732, London School of Economics and Political Science, LSE Library.
- L. Rachel Ngai & Christopher A. Pissarides, 2011.
"Taxes, Social Subsidies, and the Allocation of Work Time,"
American Economic Journal: Macroeconomics, American Economic Association, vol. 3(4), pages 1-26, October.
- Pissarides, Christopher & Ngai, Liwa Rachel, 2011. "Taxes, Social Subsidies and the Allocation of Work Time," CEPR Discussion Papers 8328, C.E.P.R. Discussion Papers.
- Ngai, L. Rachel & Pissarides, Christopher A., 2011. "Taxes, social subsidies, and the allocation of work time," LSE Research Online Documents on Economics 39262, London School of Economics and Political Science, LSE Library.
- González, Roberto & Sala, Héctor, 2011. "Determinantes de la oferta laboral familiar en los países del Mercosur y simulación de un programa común de bienestar social," El Trimestre Económico, Fondo de Cultura Económica, vol. 0(310), pages 403-439, abril-jun.
- Ikuho Kochi & Raúl Alberto Ponce Rodríguez, 2011. "Private and Pareto Efficient Public Transfers," Economía Mexicana NUEVA ÉPOCA, CIDE, División de Economía, vol. 0(2), pages 379-405, July-Dece.
- Olivier Bargain & André Decoster & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch, 2013.
"Welfare, labor supply and heterogeneous preferences: evidence for Europe and the US,"
Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 41(4), pages 789-817, October.
- 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," IZA Discussion Papers 6102, Institute of Labor Economics (IZA).
- Dolls, Mathias & Peichl, Andreas & Bargain, Olivier & Decoster, André & Siegloch, Sebastian & Neumann, Dirk, 2011. "Welfare, labor supply and heterogeneous preferences: evidence for Europe and the US," EUROMOD Working Papers EM5/11, EUROMOD at the Institute for Social and Economic Research.
- Olivier Bargain & André Decoster & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch, 2013. "Welfare, labor supply and heterogeneous preferences: evidence for Europe and the US," Post-Print hal-01500869, HAL.
- Ulrich Witt, 2011. "Sustainability and the Problem of Consumption," Papers on Economics and Evolution 2011-16, Philipps University Marburg, Department of Geography.
- Amedeo Fossati, 2011. "The Italian Tradition in Public Finance: An Annotated Bibliography of Mauro Fasiani," STUDI ECONOMICI, FrancoAngeli Editore, vol. 2011(105), pages 5-122.
- Satyajit Chatterjee & Burcu Eyigungor, 2015.
"A Quantitative Analysis of the US Housing and Mortgage Markets and the Foreclosure Crisis,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 18(2), pages 165-184, April.
- Satyajit Chatterjee & Burcu Eyigungor, 2011. "A quantitative analysis of the U.S. housing and mortgage markets and the foreclosure crisis," Working Papers 11-26, Federal Reserve Bank of Philadelphia.
- Satyajit Chatterjee & Burcu Eyigungor, 2015. "A quantitative analysis of the u.s. housing and mortgage markets and the foreclosure crisis," Working Papers 15-13, Federal Reserve Bank of Philadelphia.
- Hakan Yilmazkuday, 2011. "Intranational Trade and Regional Tax Rates: A Welfare Analysis on the U.S. Economy," Working Papers 1106, Florida International University, Department of Economics.
- Marcel Marekwica & Raimond Maurer, 2011. "How unobservable Bond Positions in Retirement Accounts affect Asset Allocation," Working Paper Series: Finance and Accounting 176, Department of Finance, Goethe University Frankfurt am Main.
- Nina I. Malis, 2011. "Luxury Tax: a Populists’ Measure or a Way to Improve the Public Budget Income?," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 83-90, January.
- Sergey G. Lalayev, 2011. "Personal Income Tax: the Change Scenarios," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 111-120, January.
- Antonina V. Soshnikova, 2011. "Personal Income Tax in the Context of the State Regulation of the Economy," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 169-178, July.
- Sergey Sinelnikov-Murylev & Elena Shkrebela, 2011. "Improvement of corporate profit tax in the Russian Federation in the medium term," Research Paper Series, Gaidar Institute for Economic Policy, issue 149P.
- Simone Pellegrino & Gilberto Turati, 2011. "Reducing The Tax Wedge On Labour Income By Reforming Housing Taxation: Can This Reform Achieve A Political Majority?," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 70(1), pages 123-154, January.
- Elena Briata, 2011. "Marginal tax rates, tax revenues and inequality. Reagan’s fiscal policy," DEP - series of economic working papers 4/2011, University of Genoa, Research Doctorate in Public Economics.
- Bérangère Legendre, 2011.
"Inequalities between retirees and workers: an empirical model to capture the effect of taxation,"
Economics Bulletin, AccessEcon, vol. 31(4), pages 2787-2798.
- Bérangère Legendre, 2011. "Inequalities between retirees and workers: an empirical model to capture the effect of taxation," Post-Print hal-00951708, HAL.
- Henri Sterdyniak, 2011.
"Faut-il remettre en cause la politique familiale française ?,"
Revue de l'OFCE, Presses de Sciences-Po, vol. 0(1), pages 333-366.
- Henri Sterdyniak, 2011. "Faut-il remettre en cause la politique familiale française ?," SciencePo Working papers Main hal-01024182, HAL.
- Henri Sterdyniak, 2011. "Faut-il remettre en cause la politique familiale française ?," Post-Print hal-01024182, HAL.
- Mina Baliamoune-Lutz & Pierre Garello, 2014.
"Tax structure and entrepreneurship,"
Small Business Economics, Springer, vol. 42(1), pages 165-190, January.
- Mina Baliamoune-Lutz & Pierre Garello, 2011. "Tax Structure and Entrepreneurship," CAE Working Papers 94, Aix-Marseille Université, CERGAM.
- Mina Baliamoune-Lutz & Pierre Garello, 2011. "Tax Structure And Entrepreneurship," Post-Print halshs-00706942, HAL.
- Zsofia Barany, 2011.
"Income inequality and the progressivity of taxes in a coalition formation model,"
Working Papers
hal-00972940, HAL.
- Zsofia Barany, 2011. "Income inequality and the progressivity of taxes in a coalition formation model," SciencePo Working papers Main hal-00972940, HAL.
- Henri Sterdyniak, 2011.
"Faut-il remettre en cause la politique familiale française ?,"
Revue de l'OFCE, Presses de Sciences-Po, vol. 0(1), pages 333-366.
- Henri Sterdyniak, 2011. "Faut-il remettre en cause la politique familiale française ?," Post-Print hal-01024182, HAL.
- Henri Sterdyniak, 2011. "Faut-il remettre en cause la politique familiale française ?," SciencePo Working papers Main hal-01024182, HAL.
- Zsofia Barany, 2011.
"Income inequality and the progressivity of taxes in a coalition formation model,"
SciencePo Working papers Main
hal-00972940, HAL.
- Zsofia Barany, 2011. "Income inequality and the progressivity of taxes in a coalition formation model," Working Papers hal-00972940, HAL.
- Peter Ericson & Lennart Flood & Nizamul Islam, 2015.
"Taxes, wages and working hours,"
Empirical Economics, Springer, vol. 49(2), pages 503-535, September.
- Ericson, Peter & Flood, Lennart, 2011. "Taxes, Wages and Working Hours," IZA Discussion Papers 5930, Institute of Labor Economics (IZA).
- Ericson, Peter & Flood, Lennart, 2011. "Taxes, Wages and Working Hours," Working Papers in Economics 514, University of Gothenburg, Department of Economics.
- Per Engström & Katarina Nordblom & Henry Ohlsson & Annika Persson, 2015.
"Tax Compliance and Loss Aversion,"
American Economic Journal: Economic Policy, American Economic Association, vol. 7(4), pages 132-164, November.
- Engström, Per & Nordblom, Katarina & Ohlsson, Henry & Persson, Annika, 2011. "Loss evasion and tax aversion," Working Paper Series 2011:17, Uppsala University, Department of Economics.
- Engström, Per & Nordblom, Katarina & Ohlsson, Henry & Persson, Annika, 2011. "Loss evasion and tax aversion," Working Papers in Economics 518, University of Gothenburg, Department of Economics.
- Engström, Per & Nordblom, Katarina & Ohlsson, Henry & Persson, Annika, 2011. "Loss evasion and tax aversion," Working Paper Series, Center for Fiscal Studies 2011:11, Uppsala University, Department of Economics.
- Jukka Pirttilä & Hakan Selin, 2011.
"Tax Policy and Employment: How Does the Swedish System Fare?,"
CESifo Working Paper Series
3355, CESifo.
- Pirttälä, Jukka & Selin, Håkan, 2011. "Tax Policy and Employment: How Does the Swedish System Fare?," Working Paper Series, Center for Fiscal Studies 2011:2, Uppsala University, Department of Economics.
- Jukka Pirttilä & Håkan Selin, 2011. "Tax Policy and Employment: How Does the Swedish System Fare?," Working Papers 1183, Tampere University, Faculty of Management and Business, Economics.
- Jukka Pirttilä & Håkan Selin, 2011. "Tax Policy and Employment: How Does the Swedish System Fare," Working Papers 267, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
- Jacob, Martin, 2011. "Tax Regimes and Capital Gains Realizations," Working Paper Series, Center for Fiscal Studies 2011:9, Uppsala University, Department of Economics.
- Per Engström & Katarina Nordblom & Henry Ohlsson & Annika Persson, 2015.
"Tax Compliance and Loss Aversion,"
American Economic Journal: Economic Policy, American Economic Association, vol. 7(4), pages 132-164, November.
- Engström, Per & Nordblom, Katarina & Ohlsson, Henry & Persson, Annika, 2011. "Loss evasion and tax aversion," Working Paper Series 2011:17, Uppsala University, Department of Economics.
- Engström, Per & Nordblom, Katarina & Ohlsson, Henry & Persson, Annika, 2011. "Loss evasion and tax aversion," Working Paper Series, Center for Fiscal Studies 2011:11, Uppsala University, Department of Economics.
- Engström, Per & Nordblom, Katarina & Ohlsson, Henry & Persson, Annika, 2011. "Loss evasion and tax aversion," Working Papers in Economics 518, University of Gothenburg, Department of Economics.
- Alexander M. Gelber, 2014.
"Taxation and the Earnings of Husbands and Wives: Evidence from Sweden,"
The Review of Economics and Statistics, MIT Press, vol. 96(2), pages 287-305, May.
- M Gelber, Alexander, 2011. "Taxation and the Earnings of Husbands and Wives: Evidence from Sweden," Working Paper Series, Center for Fiscal Studies 2012:4, Uppsala University, Department of Economics.
- Tobias Lindhe & Jan Södersten, 2012.
"The Norwegian shareholder tax reconsidered,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 424-441, June.
- Södersten, Jan & Lindhe, Tobias, 2010. "The Norwegian Shareholder Tax Reconsidered," Working Paper Series, Center for Fiscal Studies 2010:4, Uppsala University, Department of Economics.
- Södersten, Jan & Lindhe, Tobias, 2011. "The Norwegian Shareholder Tax Reconsidered," Working Paper Series 2011:6, Uppsala University, Department of Economics.
- Per Engström & Katarina Nordblom & Henry Ohlsson & Annika Persson, 2015.
"Tax Compliance and Loss Aversion,"
American Economic Journal: Economic Policy, American Economic Association, vol. 7(4), pages 132-164, November.
- Engström, Per & Nordblom, Katarina & Ohlsson, Henry & Persson, Annika, 2011. "Loss evasion and tax aversion," Working Paper Series, Center for Fiscal Studies 2011:11, Uppsala University, Department of Economics.
- Engström, Per & Nordblom, Katarina & Ohlsson, Henry & Persson, Annika, 2011. "Loss evasion and tax aversion," Working Paper Series 2011:17, Uppsala University, Department of Economics.
- Engström, Per & Nordblom, Katarina & Ohlsson, Henry & Persson, Annika, 2011. "Loss evasion and tax aversion," Working Papers in Economics 518, University of Gothenburg, Department of Economics.
- 田中, 秀明, 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," CIS Discussion paper series 524, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University.
- Benjamin A. Olken & Monica Singhal, 2011.
"Informal Taxation,"
American Economic Journal: Applied Economics, American Economic Association, vol. 3(4), pages 1-28, October.
- Benjamin A. Olken & Monica Singhal, 2009. "Informal Taxation," NBER Working Papers 15221, National Bureau of Economic Research, Inc.
- Olken, Benjamin A. & Singhal, Monica, 2011. "Informal Taxation," Scholarly Articles 5689166, Harvard Kennedy School of Government.
- Olken, Benjamin A. & Singhal, Monica, 2009. "Informal Taxation," Working Paper Series rwp09-033, Harvard University, John F. Kennedy School of Government.
- Singhal, Monica & Olken, Benjamin A., 2009. "Informal Taxation," Scholarly Articles 4449108, Harvard Kennedy School of Government.
- Shun-ichiro Bessho & Masayoshi Hayashi, 2015.
"Should the Japanese tax system be more progressive? An evaluation using the simulated SMCFs based on the discrete choice model of labor supply,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(1), pages 144-175, February.
- Shun-ichiro Bessho & Masayoshi Hayashi, 2011. "Should Japanese Tax System Be More Progressive?," Global COE Hi-Stat Discussion Paper Series gd10-181, Institute of Economic Research, Hitotsubashi University.
- Shun-ichiro Bessho & Masayoshi Hayashi, 2012. "Should the Japanese Tax System Be More Progressive? An Evaluation Using Simulated SMCFs Based on the Discrete Choice Model of Labor Supply," CIRJE F-Series CIRJE-F-848, CIRJE, Faculty of Economics, University of Tokyo.
- Müller, Kai-Uwe & Steiner, Viktor, 2011. "Beschäftigungswirkungen von Lohnsubventionen und Mindestlöhnen : zur Reform des Niedriglohnsektors in Deutschland (Employment effects of wage subsidies and minimum wages : the reform of the low-wage l," Zeitschrift für ArbeitsmarktForschung - Journal for Labour Market Research, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], vol. 44(1/2), pages 181-195.
- Müller, Kai-Uwe & Steiner, Viktor, 2011. "Beschäftigungswirkungen von Lohnsubventionen und Mindestlöhnen : zur Reform des Niedriglohnsektors in Deutschland (Employment effects of wage subsidies and minimum wages : the reform of the low-wage l," Zeitschrift für ArbeitsmarktForschung - Journal for Labour Market Research, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], vol. 44(1/2), pages 181-195.
- Leonel Rosiles Lopez & Celia Cruz Camez Contreras & Cruz Elda Macias Teran & Santiago Perez Alcala, 2011. "Common Property And Fiscal Benefits In Mexico, La Copropiedad Y Sus Beneficios Fiscales En Mexico," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 4(1), pages 31-46.
- Martin Ardanaz & Carlos Scartascini, 2011.
"Why Don’t We Tax the Rich? Inequality, Legislative Malapportionment, and Personal Income Taxation around the World,"
Research Department Publications
4724, Inter-American Development Bank, Research Department.
- Ardanaz, Martín & Scartascini, Carlos, 2011. "Why Don't We Tax the Rich? Inequality, Legislative Malapportionment, and Personal Income Taxation around the World," IDB Publications (Working Papers) 3821, Inter-American Development Bank.
- Martin Ardanaz & Carlos Scartascini, 2011.
"Why Don’t We Tax the Rich? Inequality, Legislative Malapportionment, and Personal Income Taxation around the World,"
Research Department Publications
4724, Inter-American Development Bank, Research Department.
- Martín Ardanaz & Carlos Scartascini, 2011. "Why Don't We Tax the Rich? Inequality, Legislative Malapportionment, and Personal Income Taxation around the World," IDB Publications (Working Papers) 65178, Inter-American Development Bank.
- Ardanaz, Martín & Scartascini, Carlos, 2011. "Why Don't We Tax the Rich? Inequality, Legislative Malapportionment, and Personal Income Taxation around the World," IDB Publications (Working Papers) 3821, Inter-American Development Bank.
- Martin Ardanaz & Carlos Scartascini, 2011. "Why Don’t We Tax the Rich? Inequality, Legislative Malapportionment, and Personal Income Taxation around the World," Research Department Publications 4724, Inter-American Development Bank, Research Department.
- DE DONDER, Philippe & PESTIEAU, Pierre, 2011. "Private, social and self insurance for long-term care: A political economy analysis," LIDAM Discussion Papers CORE 2011053, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- De Donder, Philippe & Pestieau, Pierre, 2011. "Private, social and self insurance for longterm care: a political economy analysis," IDEI Working Papers 719, Institut d'Économie Industrielle (IDEI), Toulouse, revised Jun 2014.
- De Donder, Philippe & Pestieau, Pierre, 2011. "Private, social and self insurance for longterm care: a political economy analysis," TSE Working Papers 11-305, Toulouse School of Economics (TSE), revised Jun 2014.
- Christian Keuschnigg, 2011. "The Design of Capital Income Taxation: Reflections on the Mirrlees Review," Fiscal Studies, Institute for Fiscal Studies, vol. 32(3), pages 437-452, September.
- Keuschnigg, Christian, 2011. "The Design of Capital Income Taxation: Reflections on the Mirrlees Review," Economics Working Paper Series 1129, University of St. Gallen, School of Economics and Political Science.
- Beatty, Timothy K.M. & Blow, Laura & Crossley, Thomas F. & O'Dea, Cormac, 2014. "Cash by any other name? Evidence on labeling from the UK Winter Fuel Payment," Journal of Public Economics, Elsevier, vol. 118(C), pages 86-96.
- Tim Beatty & Laura Blow & Thomas Crossley & Cormac O'Dea, 2011. "Cash by any other name? Evidence on labelling from the UK Winter Fuel Payment," IFS Working Papers W11/10, Institute for Fiscal Studies.
- Timothy K.M. Beatty & Laura Blow & Thomas Crossley & Cormac O’Dea, 2012. "Cash by Any Other Name? Evidence on Labelling from the UK Winter Fuel Payment," Koç University-TUSIAD Economic Research Forum Working Papers 1216, Koc University-TUSIAD Economic Research Forum.
- Gerhard Wagenhals, 2011. "Dual Income Tax Reform in Germany. A Microsimulation Approach," International Journal of Microsimulation, International Microsimulation Association, vol. 4(2), pages 3-13.
- Judith Niehues & Andreas Peichl, 2011. "Lower and Upper Bounds of Unfair Inequality: Theory and Evidence for Germany and the US," SOEPpapers on Multidisciplinary Panel Data Research 395, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Judith Niehues & Andreas Peichl, 2011. "Lower and upper bounds of unfair inequality: Theory and evidence for Germany and the US," Working Papers 216, ECINEQ, Society for the Study of Economic Inequality.
- Niehues, Judith & Peichl, Andreas, 2011. "Lower and Upper Bounds of Unfair Inequality: Theory and Evidence for Germany and the US," IZA Discussion Papers 5834, Institute of Labor Economics (IZA).
- Felipe J. Fonseca & Daniel Ventosa-Santaulària, 2011. "Revenue Elasticity of the Main federal Taxes in Mexico," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 48(1), pages 89-111.
- Martin Grossmann & Markus Lang & Helmut Dietl, 2016. "Why Taxing Executives' Bonuses Can Foster Risk-Taking Behavior," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 172(4), pages 645-664, December.
- Martin Grossmann & Markus Lang & Helmut Dietl, 2011. "Why Taxing Executives' Bonuses Can Foster Risk-Taking Behavior," Working Papers 0150, University of Zurich, Institute for Strategy and Business Economics (ISU), revised May 2012.
- Pierre Cahuc & Stéphane Carcillo, 2014. "The Detaxation of Overtime Hours: Lessons from the French Experiment," Journal of Labor Economics, University of Chicago Press, vol. 32(2), pages 361-400.
- Cahuc, Pierre & Carcillo, Stéphane, 2011. "The Detaxation of Overtime Hours: Lessons from the French Experiment," CEPR Discussion Papers 8217, C.E.P.R. Discussion Papers.
- Cahuc, Pierre & Carcillo, Stéphane, 2011. "The Detaxation of Overtime Hours: Lessons from the French Experiment," IZA Discussion Papers 5439, Institute of Labor Economics (IZA).
- Ann-Sofie Kolm & Mirco Tonin, 2011. "In-work benefits and unemployment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(1), pages 74-92, February.
- Tonin, Mirco & Kolm, Ann-Sofie, 2011. "In-Work Benefits and Unemployment," IZA Discussion Papers 5473, Institute of Labor Economics (IZA).
- Sarah Brown & Jolian McHardy & Karl Taylor, 2011. "Intergenerational Analysis of Social Interaction," Working Papers 2011007, The University of Sheffield, Department of Economics, revised Mar 2011.
- Brown, Sarah & McHardy, Jolian & Taylor, Karl, 2011. "Intergenerational Analysis of Social Interaction," IZA Discussion Papers 5621, Institute of Labor Economics (IZA).
- Tonin, Mirco, 2011. "Minimum wage and tax evasion: Theory and evidence," Journal of Public Economics, Elsevier, vol. 95(11), pages 1635-1651.
- Mirco Tonin, 2007. "Minimum Wage and Tax Evasion: Theory and Evidence," William Davidson Institute Working Papers Series wp865, William Davidson Institute at the University of Michigan.
- Tonin, Mirco, 2011. "Minimum Wage and Tax Evasion: Theory and Evidence," IZA Discussion Papers 5660, Institute of Labor Economics (IZA).
- Mirco Tonin, 2009. "Minimumwage and tax evasion: theory and evidence," MNB Working Papers 2009/2, Magyar Nemzeti Bank (Central Bank of Hungary).
- Mirco Tonin, 2007. "Minimum Wage and Tax Evasion: Theory and Evidence," CERS-IE WORKING PAPERS 0701, Institute of Economics, Centre for Economic and Regional Studies.
- Cruces, Guillermo & Perez-Truglia, Ricardo & Tetaz, Martin, 2013. "Biased perceptions of income distribution and preferences for redistribution: Evidence from a survey experiment," Journal of Public Economics, Elsevier, vol. 98(C), pages 100-112.
- Cruces, Guillermo & Perez Truglia, Ricardo & Tetaz, Martin, 2011. "Biased Perceptions of Income Distribution and Preferences for Redistribution: Evidence from a Survey Experiment," IZA Discussion Papers 5699, Institute of Labor Economics (IZA).
- Guillermo Cruces & Ricardo Pérez Truglia & Martín Tetaz, 2012. "Biased Perceptions of Income Distribution and Preferences for Redistribution: Evidence from a Survey Experiment," CEDLAS, Working Papers 0138, CEDLAS, Universidad Nacional de La Plata.
- Sami Bibi & Jean-Yves Duclos & Abdelkrim Araar, 2014. "Mobility, taxation and welfare," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 42(3), pages 503-527, March.
- Sami Bibi & Jean-Yves Duclos & Abdelkrim Araar, 2011. "Mobility, Taxation and Welfare," Cahiers de recherche 1114, CIRPEE.
- Sami Bibi & Jean-Yves Duclos & Abdelkrim Araar, 2013. "Mobility, Taxation and Welfare," Cahiers de recherche 1314, CIRPEE.
- Bibi, Sami & Duclos, Jean-Yves & Araar, Abdelkrim, 2011. "Mobility, Taxation and Welfare," IZA Discussion Papers 5757, Institute of Labor Economics (IZA).
- Judith Niehues & Andreas Peichl, 2011. "Lower and Upper Bounds of Unfair Inequality: Theory and Evidence for Germany and the US," SOEPpapers on Multidisciplinary Panel Data Research 395, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Niehues, Judith & Peichl, Andreas, 2011. "Lower and Upper Bounds of Unfair Inequality: Theory and Evidence for Germany and the US," IZA Discussion Papers 5834, Institute of Labor Economics (IZA).
- Judith Niehues & Andreas Peichl, 2011. "Lower and upper bounds of unfair inequality: Theory and evidence for Germany and the US," Working Papers 216, ECINEQ, Society for the Study of Economic Inequality.
- Peter Ericson & Lennart Flood & Nizamul Islam, 2015. "Taxes, wages and working hours," Empirical Economics, Springer, vol. 49(2), pages 503-535, September.
- Ericson, Peter & Flood, Lennart, 2011. "Taxes, Wages and Working Hours," Working Papers in Economics 514, University of Gothenburg, Department of Economics.
- Ericson, Peter & Flood, Lennart, 2011. "Taxes, Wages and Working Hours," IZA Discussion Papers 5930, Institute of Labor Economics (IZA).
- Timm Bönke & Giacomo Corneo & Holger Lüthen, 2015. "Lifetime Earnings Inequality in Germany," Journal of Labor Economics, University of Chicago Press, vol. 33(1), pages 171-208.
- Timm Bönke & Giacomo Corneo & Holger Lüthen, 2011. "Lifetime Earnings Inequality in Germany," Discussion Papers of DIW Berlin 1160, DIW Berlin, German Institute for Economic Research.
- Lüthen, Holger & Bönke, Timm & Corneo, Giacomo, 2012. "Lifetime Earnings Inequality in Germany," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 62074, Verein für Socialpolitik / German Economic Association.
- Bönke, Timm & Corneo, Giacomo & Lüthen, Holger, 2011. "Lifetime Earnings Inequality in Germany," IZA Discussion Papers 6020, Institute of Labor Economics (IZA).
- Corneo, Giacomo & Boenke, Timm & Lüthen, Holger, 2012. "Lifetime earnings inequality in Germany," CEPR Discussion Papers 8929, C.E.P.R. Discussion Papers.
- Martin Fochmann & Joachim Weimann, 2013. "The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(4), pages 511-542, December.
- Martin Fochmann & Joachim Weimann, 2011. "The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment," FEMM Working Papers 110020, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
- Fochmann, Martin & Weimann, Joachim, 2011. "The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment," IZA Discussion Papers 6049, Institute of Labor Economics (IZA).
- 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," IZA Discussion Papers 6080, Institute of Labor Economics (IZA).
- Olivier Bargain & André Decoster & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch, 2013. "Welfare, labor supply and heterogeneous preferences: evidence for Europe and the US," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 41(4), pages 789-817, October.
- Dolls, Mathias & Peichl, Andreas & Bargain, Olivier & Decoster, André & Siegloch, Sebastian & Neumann, Dirk, 2011. "Welfare, labor supply and heterogeneous preferences: evidence for Europe and the US," EUROMOD Working Papers EM5/11, EUROMOD at the Institute for Social and Economic Research.
- 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," IZA Discussion Papers 6102, Institute of Labor Economics (IZA).
- Olivier Bargain & André Decoster & Mathias Dolls & Dirk Neumann & Andreas Peichl & Sebastian Siegloch, 2013. "Welfare, labor supply and heterogeneous preferences: evidence for Europe and the US," Post-Print hal-01500869, HAL.
- Lehmann, Etienne & Marical, François & Rioux, Laurence, 2011. "Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms," IZA Discussion Papers 6108, Institute of Labor Economics (IZA).
- Tosun, Mehmet S., 2011. "Demographic Divide and Labor Migration in the Euro-Mediterranean Region," IZA Discussion Papers 6188, Institute of Labor Economics (IZA).
- Peichl, Andreas & Pestel, Nico & Schneider, Hilmar & Siegloch, Sebastian, 2011. "Bemessungsgrundlage schlägt Fünf-Stufen-Tarif: Eine Simulationsanalyse des Reformvorschlags nach Rose," IZA Standpunkte 36, Institute of Labor Economics (IZA).
- Max Löffler & Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2011. "Einfach ist nicht immer gerecht : eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 80(4), pages 147-160.
- Löffler, Max & Peichl, Andreas & Pestel, Nico & Schneider, Hilmar & Siegloch, Sebastian, 2011. "Einfach ist nicht immer gerecht: Eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer," IZA Standpunkte 44, Institute of Labor Economics (IZA).
- Paul Eckerstorfer, 2013. "Optimal Redistributive Taxation in a Multiexternality Model," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 115-128, March.
- Paul Eckerstorfer, 2011. "Optimal redistributive taxation in a multi-externality model," NRN working papers 2011-07, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Paul Eckerstorfer, 2011. "Optimal redistributive taxation in a multi-externality model," Economics working papers 2011-10, Department of Economics, Johannes Kepler University Linz, Austria.
- Brunner Johann K. & Pech Susanne, 2012. "Optimal Taxation of Wealth Transfers When Bequests are Motivated by Joy of Giving," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-22, March.
- Johann K. Brunner & Susanne Pech, 2011. "Optimal taxation of wealth transfers when bequests are motivated by joy of giving," Economics working papers 2011-12, Department of Economics, Johannes Kepler University Linz, Austria.
- Paul Eckerstorfer, 2013. "Optimal Redistributive Taxation in a Multiexternality Model," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 115-128, March.
- Paul Eckerstorfer, 2011. "Optimal redistributive taxation in a multi-externality model," Economics working papers 2011-10, Department of Economics, Johannes Kepler University Linz, Austria.
- Paul Eckerstorfer, 2011. "Optimal redistributive taxation in a multi-externality model," NRN working papers 2011-07, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Richard J. Cebula & J.R. Clark, 2011. "Migration, Economic Freedom, and Personal Freedom: An Empirical Analysis," Journal of Private Enterprise, The Association of Private Enterprise Education, vol. 27(Fall 2011), pages 43-62.
- Cebula, Richard & Clark, Jeff, 2010. "Migration, Economic Freedom, and Personal Freedom: An Empirical Analysis," MPRA Paper 50957, University Library of Munich, Germany, revised 20 Apr 2010.
- Stephan Muehlbacher & Erich Kirchler & Herbert Schwarzenberger, 2011. "Voluntary versus enforced tax compliance: empirical evidence for the “slippery slope” framework," European Journal of Law and Economics, Springer, vol. 32(1), pages 89-97, August.
- Liqun Liu & Andrew Rettenmaier & Thomas Saving, 2011. "The welfare gain from replacing the health insurance tax exclusion with lump-sum tax credits," International Journal of Health Economics and Management, Springer, vol. 11(2), pages 101-113, June.
- Ann-Sofie Kolm & Mirco Tonin, 2011. "In-work benefits and unemployment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(1), pages 74-92, February.
- Tonin, Mirco & Kolm, Ann-Sofie, 2011. "In-Work Benefits and Unemployment," IZA Discussion Papers 5473, Institute of Labor Economics (IZA).
- Louis Kaplow, 2011. "Targeted savings and labor supply," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(5), pages 507-518, October.
- Frank Fossen & Daniela Glocker, 2011. "Expected future earnings, taxation, and university enrollment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(6), pages 688-723, December.
- Luciano Fanti & Luca Gori, 2011. "On economic growth and minimum wages," Journal of Economics, Springer, vol. 103(1), pages 59-82, May.
- Luciano Fanti & Luca Gori, 2009. "On economic growth and minimum wages," Discussion Papers 2009/78, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy.
- Fanti, Luciano & Gori, Luca, 2010. "On economic growth and minimum wages," MPRA Paper 25842, University Library of Munich, Germany.
- Sven Stöwhase, 2011. "Non-minimization of source taxes on labor income: empirical evidence from Germany," Review of Economics of the Household, Springer, vol. 9(2), pages 293-306, June.
- Stöwhase, Sven, 2009. "Pareto-Inefficiencies in Intrahousehold-Decision-Making: Empirical evidence from Germany," MPRA Paper 13131, University Library of Munich, Germany.
- Alfred Boss, 2011. "Steuervergünstigungen in Deutschland 2005–2012," Kiel Working Papers 1738, Kiel Institute for the World Economy.
- Benedek, Dóra & Kiss, Áron, 2011. "Mikroszimulációs elemzés a személyi jövedelemadó módosításainak hatásvizsgálatában [Micro-simulation analysis in examination of the effects of personal income-tax changes]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 97-110.
- Gáspár, Katalin & Varga, Zsuzsa, 2011. "A bajban lévő lakáshitelesek elemzése mikroszimulációs modellezéssel [Analysis of housing-loan borrowers in difficulty, using micro-simulation modelling]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(6), pages 529-542.
- Henrik Jacobsen Kleven & Esben Anton Schultz, 2011. "Estimating Taxable Income Responses using Danish Tax Reforms," EPRU Working Paper Series 2011-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Sami Bibi & Jean-Yves Duclos & Abdelkrim Araar, 2014. "Mobility, taxation and welfare," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 42(3), pages 503-527, March.
- Bibi, Sami & Duclos, Jean-Yves & Araar, Abdelkrim, 2011. "Mobility, Taxation and Welfare," IZA Discussion Papers 5757, Institute of Labor Economics (IZA).
- Sami Bibi & Jean-Yves Duclos & Abdelkrim Araar, 2013. "Mobility, Taxation and Welfare," Cahiers de recherche 1314, CIRPEE.
- Sami Bibi & Jean-Yves Duclos & Abdelkrim Araar, 2011. "Mobility, Taxation and Welfare," Cahiers de recherche 1114, CIRPEE.
- Martin Fochmann & Joachim Weimann, 2013. "The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(4), pages 511-542, December.
- Fochmann, Martin & Weimann, Joachim, 2011. "The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment," IZA Discussion Papers 6049, Institute of Labor Economics (IZA).
- Martin Fochmann & Joachim Weimann, 2011. "The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment," FEMM Working Papers 110020, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
- Emanuele Canegrati, 2011. "A Probabilistic Voting Model of Indirect Taxation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 67(1), pages 27-45, March.
- Péter Benczúr & Gábor Kátay & Áron Kiss & Balázs Reizer & Mihály Szoboszlai, 2011. "Analysis of changes in the tax and transfer system with a behavioural microsimulation model," MNB Bulletin (discontinued), Magyar Nemzeti Bank (Central Bank of Hungary), vol. 6(3), pages 15-27, October.
- Áron Kiss & Pálma Mosberger, 2015. "The elasticity of taxable income of high earners: evidence from Hungary," Empirical Economics, Springer, vol. 48(2), pages 883-908, March.
- Áron Kiss & Pálma Mosberger, 2011. "The elasticity of taxable income of high earners: Evidence from Hungary," MNB Working Papers 2011/11, Magyar Nemzeti Bank (Central Bank of Hungary).
- Simone Pellegrino & Achille Vernizzi, 2011. "The decomposition of the redistributive effect into vertical effect, horizontal effect and reranking: the state of the art and the application to the Italian case," Politica economica, Società editrice il Mulino, issue 1, pages 25-48.
- Jonathan A. Parker & Nicholas S. Souleles & David S. Johnson & Robert McClelland, 2013. "Consumer Spending and the Economic Stimulus Payments of 2008," American Economic Review, American Economic Association, vol. 103(6), pages 2530-2553, October.
- Jonathan A. Parker, 2011. "Consumer Spending and the Economic Stimulus Payments of 2008," 2011 Meeting Papers 254, Society for Economic Dynamics.
- Jonathan A. Parker & Nicholas S. Souleles & David S. Johnson & Robert McClelland, 2011. "Consumer Spending and the Economic Stimulus Payments of 2008," NBER Working Papers 16684, National Bureau of Economic Research, Inc.
- Frydman, Carola & Molloy, Raven S., 2011. "Does tax policy affect executive compensation? Evidence from postwar tax reforms," Journal of Public Economics, Elsevier, vol. 95(11), pages 1425-1437.
- Carola Frydman & Raven S. Molloy, 2009. "Does tax policy affect executive compensation? evidence from postwar tax reforms," Finance and Economics Discussion Series 2009-30, Board of Governors of the Federal Reserve System (U.S.).
- Carola Frydman & Raven S. Molloy, 2011. "Does Tax Policy Affect Executive Compensation? Evidence from Postwar Tax Reforms," NBER Working Papers 16812, National Bureau of Economic Research, Inc.
- Burkhauser, Richard V. & Larrimore, Jeff & Simon, Kosali I., 2012. "A "Second Opinion" on the Economic Health of the American Middle Class," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(1), pages 7-32, March.
- Richard V. Burkhauser & Jeff Larrimore & Kosali I. Simon, 2011. "A "Second Opinion" on the Economic Health of the American Middle Class," NBER Working Papers 17164, National Bureau of Economic Research, Inc.
- Chongyang Chen & Zhonglan Dai & Douglas Shackelford & Harold Zhang, 2011. "Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital?," NBER Working Papers 17169, National Bureau of Economic Research, Inc.
- Chongyang Chen & Zhonglan Dai & Douglas A. Shackelford & Harold H. Zhang, 2012. "Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital?," Working Papers 1202, Oxford University Centre for Business Taxation.
- Louis Kaplow, 2011. "An Optimal Tax System," NBER Working Papers 17214, National Bureau of Economic Research, Inc.
- Sara LaLumia & James Sallee, 2013. "The value of honesty: empirical estimates from the case of the missing children," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(2), pages 192-224, April.
- Sara LaLumia & James Sallee, 2011. "The Value of Honesty: Empirical Estimates from the Case of the Missing Children," Department of Economics Working Papers 2011-05, Department of Economics, Williams College.
- Sara LaLumia & James M. Sallee, 2011. "The Value of Honesty: Empirical Estimates from the Case of the Missing Children," NBER Working Papers 17247, National Bureau of Economic Research, Inc.
- Leonard E. Burman & Marvin Phaup, 2011. "Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform," NBER Working Papers 17268, National Bureau of Economic Research, Inc.
- Alberto Galasso & Mark Schankerman & Carlos J. Serrano, 2013. "Trading and enforcing patent rights," RAND Journal of Economics, RAND Corporation, vol. 44(2), pages 275-312, June.
- Schankerman, Mark & Serrano, Carlos & Galasso, Alberto, 2011. "Trading and Enforcing Patent Rights," CEPR Discussion Papers 8573, C.E.P.R. Discussion Papers.
- Alberto Galasso & Mark Schankerman & Carlos J. Serrano, 2011. "Trading and Enforcing Patent Rights," NBER Working Papers 17367, National Bureau of Economic Research, Inc.
- Alberto Galasso & Mark Schankerman & Carlos J. Serrano, 2011. "Trading and Enforcing Patent Rights," CEP Discussion Papers dp1072, Centre for Economic Performance, LSE.
- Galasso, Alberto & Schankerman, Mark & Serrano, Carlos J., 2013. "Trading and enforcing patent rights," LSE Research Online Documents on Economics 51080, London School of Economics and Political Science, LSE Library.
- Maxim Troshkin & Aleh Tsyvinski & Mikhail Golosov, 2010. "Optimal Dynamic Taxes," 2010 Meeting Papers 320, Society for Economic Dynamics.
- Mikhail Golosov & Maxim Troshkin & Aleh Tsyvinski, 2012. "Optimal Dynamic Taxes," IMES Discussion Paper Series 12-E-01, Institute for Monetary and Economic Studies, Bank of Japan.
- Mikhail Golosov & Maxim Troshkin & Aleh Tsyvinski, 2011. "Optimal Dynamic Taxes," NBER Working Papers 17642, National Bureau of Economic Research, Inc.
- Bakija, Jon & Heim, Bradley T., 2011. "How Does Charitable Giving Respond to Incentives and Income? New Estimates From Panel Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 615-650, June.
- Jon Bakija & Bradley T. Heim, 2008. "How Does Charitable Giving Respond to Incentives and Income? New Estimates from Panel Data," NBER Chapters, in: Economic Analysis of Tax Expenditures, National Bureau of Economic Research, Inc.
- Jon Bakija & Bradley Heim, 2008. "How Does Charitable Giving Respond to Incentives and Income? New Estimates from Panel Data," Department of Economics Working Papers 2008-01, Department of Economics, Williams College, revised Jun 2011.
- John Creedy & Norman Gemmell, 2011. "Tax Rates and Revenue Changes: Behavioural and Structural Factors," Treasury Working Paper Series 11/05, New Zealand Treasury.
- Dan Andrews & Aida Caldera Sánchez & Åsa Johansson, 2011. "Housing Markets and Structural Policies in OECD Countries," OECD Economics Department Working Papers 836, OECD Publishing.
- Dan Andrews & Aida Caldera Sánchez, 2011. "Drivers of Homeownership Rates in Selected OECD Countries," OECD Economics Department Working Papers 849, OECD Publishing.
- Balázs Égert, 2011. "Bringing French Public Debt Down: The Options for Fiscal Consolidation," OECD Economics Department Working Papers 858, OECD Publishing.
- Balazs Egert, 2012. "Bringing French Public Debt Down: The Options for Fiscal Consolidation," CESifo Working Paper Series 3928, CESifo.
- Balázs Égert, 2011. "Réduire la dette publique française : Les options de l'assainissement budgétaire," OECD Economics Department Working Papers 858, OECD Publishing.
- Christophe André, 2011. "Improving the Functioning of the Housing Market in the United Kingdom," OECD Economics Department Working Papers 867, OECD Publishing.
- Calista Cheung, 2011. "Policies to Rebalance Housing Markets in New Zealand," OECD Economics Department Working Papers 878, OECD Publishing.
- Tulai Ioan Constantin & Schiau (Macavei) Laura - Liana, 2011. "The Flat Tax - A Comparative Study Of The Existing Models," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 446-452, July.
- Abrudan Leonard & Abrudan Cristina, 2011. "A Study Concerning The Opportunity Of Introducing The Flat Tax In The Case Of The Income Tax For Individuals In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 310-315, December.
- Alessandro Cigno & Pierre Pestieau & Ray Rees, 2011. "Introduction to the Symposium on Taxation and the Family," CESifo Economic Studies, CESifo Group, vol. 57(2), pages 203-215, June.
- Robert A. Pollak, 2011. "Family Bargaining and Taxes: A Prolegomenon to the Analysis of Joint Taxation ," CESifo Economic Studies, CESifo Group, vol. 57(2), pages 216-244, June.
- Pollak, Robert, 2007. "Family Bargaining and Taxes: A Prolegomenon to the Analysis of Joint Taxation," IZA Discussion Papers 3109, Institute of Labor Economics (IZA).
- Patricia Apps & Ray Rees, 2011. "Relational Contracts, Taxation and the Household," CESifo Economic Studies, CESifo Group, vol. 57(2), pages 245-258, June.
- Apps, Patricia & Rees, Ray, 2009. "Relational Contracts, Taxation and the Household," IZA Discussion Papers 4189, Institute of Labor Economics (IZA).
- Alessandro Cigno, 2011. "Agency in Family Policy: A Survey," CESifo Economic Studies, CESifo Group, vol. 57(2), pages 305-331, June.
- Alessandro Cigno, 2009. "Agency in family policy: a survey," CHILD Working Papers wp16_09, CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY.
- Alessandro Cigno, 2009. "Agency in Family Policy: A Survey," CESifo Working Paper Series 2664, CESifo.
- Helmuth Cremer & Pierre Pestieau, 2011. "The Tax Treatment of Intergenerational Wealth Transfers ," CESifo Economic Studies, CESifo Group, vol. 57(2), pages 365-401, June.
- CREMER, Helmuth & PESTIEAU, Pierre, 2004. "The tax treatment of intergenerational wealth transfers," LIDAM Discussion Papers CORE 2004062, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Charles Brendon, 2011. "Applying perturbation analysis to dynamic optimal tax problems," Economics Series Working Papers 581, University of Oxford, Department of Economics.
- Jha, Raghbendra & Gaiha, Raghav & Pandey, Manoj K. & Kaicker, Nidhi, 2013. "Food subsidy, income transfer and the poor: A comparative analysis of the public distribution system in India's states," Journal of Policy Modeling, Elsevier, vol. 35(6), pages 887-908.
- Raghbendra Jha & Raghav Gaiha & Manoj K. Pandey & Nidhi Kaicker, 2011. "Food Subsidy, Income Transfer and the Poor: A Comparative Analysis of the Public Distribution System in India's States," ASARC Working Papers 2011-16, The Australian National University, Australia South Asia Research Centre.
- Giday, András, 2011. "Home Tax Allowance for Younger People," Public Finance Quarterly, Corvinus University of Budapest, vol. 56(1), pages 17-26.
- Hans-Georg Petersen, 2011. "Income Taxation and the Choice of the Tax Rate Schedule: Sacrifice Principles and "Just" Tax Rates," Finanzwissenschaftliche Diskussionsbeiträge 62, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
- Siemers, Lars-H. R. & Zöller, Daniel, 2011. "Change-over within little scope: On the decision neutrality of recent tax reform proposals," MPRA Paper 27943, University Library of Munich, Germany.
- Fatica, Serena, 2011. "Preferences for redistribution, the size of government and the tax system," MPRA Paper 29782, University Library of Munich, Germany.
- Luigi, Bernardi, 2011. "Tendenze dei prelievi tributari ed effetti fiscali della crisi finanziaria nell'Unione europea e in Svizzera [Tax trends and tax effectcs of the economic crisis in European Union and in Switzerland," MPRA Paper 31005, University Library of Munich, Germany, revised 18 May 2011.
- Luigi, Bernardi, 2011. "Economic crisis and taxation in Europe," MPRA Paper 31007, University Library of Munich, Germany.
- Mitja Čok & Jože Sambt & Marko Košak & Miroslav Verbič & Boris Majcen, 2011. "Distribution of personal income tax changes in Slovenia," Post-Communist Economies, Taylor & Francis Journals, vol. 24(4), pages 503-515, November.
- Cok, Mitja & Sambt, Joze & Kosak, Marko & Verbic, Miroslav & Majcen, Boris, 2011. "Distribution of personal income tax changes in Slovenia," MPRA Paper 32704, University Library of Munich, Germany.
- A. Fa𨐠 & J. L-Rodr z & L. Varela-Candamio, 2013. "Nontaxable income and necessary consumption: the Rousseau's paradox of fiscal egalitarianism," Applied Economics, Taylor & Francis Journals, vol. 45(30), pages 4248-4259, October.
- Faíña, Andres / A. & Lopez-Rodriguez, Jesus / J. & Varela, Laura / L., 2011. "Nontaxable income and necessary consumption: the Rousseau’s paradox of fiscal egalitarianism," MPRA Paper 32900, University Library of Munich, Germany.
- Yogesh Uppal & Amihai Glazer, 2015. "Legislative Turnover, Fiscal Policy, And Economic Growth: Evidence From U.S. State Legislatures," Economic Inquiry, Western Economic Association International, vol. 53(1), pages 91-107, January.
- Uppal, Yogesh & Glazer, Amihai, 2011. "Legislative turnover, fiscal policy, and economic growth: evidence from U.S. state legislatures," MPRA Paper 34186, University Library of Munich, Germany.
- Slonimczyk, Fabian, 2011. "The effect of taxation on informal employment: evidence from the Russian flat tax reform," MPRA Paper 35404, University Library of Munich, Germany.
- Compton, Ryan & Nicholls, Christopher C. & Sandler, Daniel & Tedds, Lindsay, 2011. "Quantifying the Personal Income Tax Benefits of Backdating: A Canada - US Comparison," MPRA Paper 39789, University Library of Munich, Germany.
- Catherine Althaus & Lindsay M. Tedds & Allen McAvoy, 2011. "The Feasibility of Implementing a Congestion Charge on the Halifax Peninsula: Filling the "Missing Link" of Implementation," Canadian Public Policy, University of Toronto Press, vol. 37(4), pages 541-561, December.
- Althaus, Catherine & Tedds, Lindsay M & McAVoy, Allen, 2011. "The feasibility of implementing a congestion charge on the Halifax Peninsula: filling the 'Missing Link' of implementation," MPRA Paper 39790, University Library of Munich, Germany.
- Dai, Darong & Shen, Kunrong, 2011. "A New Exploration of Optimal IPR Protection and International Policy Cooperation," MPRA Paper 40039, University Library of Munich, Germany.
- Lopez-Rodriguez, David, 2011. "Distributive Politics and Economic Ideology," MPRA Paper 44145, University Library of Munich, Germany.
- Lopez-Rodriguez, David, 2011. "The scope of political redistribution with proportional income taxation," MPRA Paper 44150, University Library of Munich, Germany, revised 2012.
- Cebula, Richard & Foley, Maggie, 2011. "A Panel Data Study of the Effects of Economic Freedom, Regulatory Quality, and Taxation on the Growth Rate of Per Capita Real GDP," MPRA Paper 54703, University Library of Munich, Germany.
- Tedds, Lindsay M. & Rehavi, Marit, 2011. "Special Report—Tax Time: A Workshop Discussion on Recent Research in Applied Public Finance," MPRA Paper 96925, University Library of Munich, Germany.
- Leoš Vítek, 2011. "Fiscal Instruments of a Support of the Families with Children and their Changes in Developed Countries," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(4), pages 60-84.
- Jukka Pirttilä & Hakan Selin, 2011. "Tax Policy and Employment: How Does the Swedish System Fare?," CESifo Working Paper Series 3355, CESifo.
- Jukka Pirttilä & Håkan Selin, 2011. "Tax Policy and Employment: How Does the Swedish System Fare," Working Papers 267, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
- Pirttälä, Jukka & Selin, Håkan, 2011. "Tax Policy and Employment: How Does the Swedish System Fare?," Working Paper Series, Center for Fiscal Studies 2011:2, Uppsala University, Department of Economics.
- Jukka Pirttilä & Håkan Selin, 2011. "Tax Policy and Employment: How Does the Swedish System Fare?," Working Papers 1183, Tampere University, Faculty of Management and Business, Economics.
- David Powell & Hui Shan, 2012. "Income Taxes, Compensating Differentials, and Occupational Choice: How Taxes Distort the Wage-Amenity Decision," American Economic Journal: Economic Policy, American Economic Association, vol. 4(1), pages 224-247, February.
- David Powell & Hui Shan, 2010. "Income taxes, compensating differentials, and occupational choice: how taxes distort the wage-amenity decision," Finance and Economics Discussion Series 2010-04, Board of Governors of the Federal Reserve System (U.S.).
- David Powell & Hui Shan, 2011. "Income Taxes, Compensating Differentials, and Occupational Choice How Taxes Distort the Wage-Amenity Decision," Working Papers WR-705-1, RAND Corporation.
- David Powell, 2011. "Heterogeneity in Income Tax Incidence Are the Wages of Dangerous Jobs More Responsive to Tax Changes than the Wages of Safe Jobs?," Working Papers WR-706-1, RAND Corporation.
- Marika Santoro & Chao Wei, 2011. "Taxation, Investment and Asset Pricing," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 14(3), pages 443-454, July.
- Marika Santoro & Chao Wei, 2010. "Code files for "Taxation, Investment and Asset Pricing"," Computer Codes 09-164, Review of Economic Dynamics.
- Jonathan A. Parker & Nicholas S. Souleles & David S. Johnson & Robert McClelland, 2013. "Consumer Spending and the Economic Stimulus Payments of 2008," American Economic Review, American Economic Association, vol. 103(6), pages 2530-2553, October.
- Jonathan A. Parker & Nicholas S. Souleles & David S. Johnson & Robert McClelland, 2011. "Consumer Spending and the Economic Stimulus Payments of 2008," NBER Working Papers 16684, National Bureau of Economic Research, Inc.
- Jonathan A. Parker, 2011. "Consumer Spending and the Economic Stimulus Payments of 2008," 2011 Meeting Papers 254, Society for Economic Dynamics.
- Santiago Díaz De Sarralde & Carlos Garcimartín & Jesús Ruíz-Huerta, 2011. "Progresividad Y Redistribución En Reformas Fiscales. Los Efectos Nivel Y Distancia. Una Aplicación Al Irpf," Revista de Economia Aplicada, Universidad de Zaragoza, Departamento de Estructura Economica y Economia Publica, vol. 19(3), pages 97-116, Winter.
- Edda Claus & Iris Claus, 2011. "Effects of Taxation on Migration: Some Evidence for the ASEAN and APEC Economies," Asian Development Review (ADR), World Scientific Publishing Co. Pte. Ltd., vol. 28(01), pages 22-50, June.
- Claus, Edda & Claus, Iris, 2011. "Effects of Taxation on Migration: Some Evidence for the ASEAN and APEC Economies," Asian Development Review, Asian Development Bank, vol. 28(1), pages 22-50.
- Edda Claus & Iris Claus & Michael Dörsam, 2010. "The Effects of Taxation on Migration: Some Evidence for the ASEAN and APEC Economies," Melbourne Institute Working Paper Series wp2010n19, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- Edda Claus & Iris Claus & Michael Dorsam, 2010. "The effects of taxation on migration: Some evidence for the ASEAN and APEC economies," CAMA Working Papers 2010-36, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
- Huang, Yiping & Tao, Kunyu, 2011. "Causes of and Remedies for the People’s Republic of China’s External Imbalances: The Role of Factor Market Distortion," ADBI Working Papers 279, Asian Development Bank Institute.
- Rosanne Altshuler & Benjamin Harris & Eric Toder, 2011. "Capital Income Taxation and Progressivity in a Global Economy," Departmental Working Papers 201122, Rutgers University, Department of Economics.
- Tomasz Wolowiec, 2011. "Selected Issues Of Personal Income Taxation Harmonization," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 7(2), pages 30-44, August.
- David Neumark & William Wascher, 2011. "Does a Higher Minimum Wage Enhance the Effectiveness of the Earned Income Tax Credit?," ILR Review, Cornell University, ILR School, vol. 64(4), pages 712-746, July.
- David Neumark & William Wascher, 2007. "Does a Higher Minimum Wage Enhance the Effectiveness of The Earned Income Tax Credit?," NBER Working Papers 12915, National Bureau of Economic Research, Inc.
- Enric Tello & Marc Badia-Miró, 2011. "Land-use profiles of agrarian income and land ownership inequality in the province of Barcelona in mid-nineteenth century," Documentos de Trabajo de la Sociedad de Estudios de Historia Agraria 1101, Sociedad de Estudios de Historia Agraria.
- Yingxu Kuang & Ted Englebrecht & Otis W. Gilley, 2011. "A Distributional Analysis of the FairTax Plan: Annual and Lifetime Income Considerations," Southern Economic Journal, Southern Economic Association, vol. 78(2), pages 358-381, October.
- Charles Beat Blankart & Simon Margraf, 2011. "Taxing Expats - Instrumental versus Expressive Voting Compared," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 147(IV), pages 461-478, December.
- Brown, Sarah & McHardy, Jolian & Taylor, Karl, 2011. "Intergenerational Analysis of Social Interaction," IZA Discussion Papers 5621, Institute of Labor Economics (IZA).
- Sarah Brown & Jolian McHardy & Karl Taylor, 2011. "Intergenerational Analysis of Social Interaction," Working Papers 2011007, The University of Sheffield, Department of Economics, revised Mar 2011.
- Zsofia Barany, 2011. "Income inequality and the progressivity of taxes in a coalition formation model," SciencePo Working papers Main hal-00972940, HAL.
- Zsofia Barany, 2011. "Income inequality and the progressivity of taxes in a coalition formation model," Sciences Po publications info:hdl:2441/eu4vqp9ompq, Sciences Po.
- Zsofia Barany, 2011. "Income inequality and the progressivity of taxes in a coalition formation model," Working Papers hal-00972940, HAL.
- Alejandro Esteller-Moré, 2011. "Is the tax administration just a money machine? Empirical evidence on redistributive politics," Economics of Governance, Springer, vol. 12(3), pages 275-299, September.
- John Dagsvik & Zhiyang Jia & Kristian Orsini & Guy Camp, 2011. "Subsidies on low-skilled workers’ social security contributions: the case of Belgium," Empirical Economics, Springer, vol. 40(3), pages 779-806, May.
- Yoichi Kasajima & Rodrigo Velez, 2011. "Reflecting inequality of claims in gains and losses," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 46(2), pages 283-295, February.
- Sebastian Eichfelder, 2011. "Steuerkomplexität als Markteintrittsbarriere?: Entscheidungswirkungen steuerlicher Planungs-und Vollzugskosten," Schmalenbach Journal of Business Research, Springer, vol. 63(8), pages 810-831, December.
- Laurent Simula & Alain Trannoy, 2011. "When Kolm Meets Mirrlees: ELIE," Studies in Choice and Welfare, in: Marc Fleurbaey & Maurice Salles & John A. Weymark (ed.), Social Ethics and Normative Economics, pages 193-216, Springer.
- Alain Trannoy & Laurent Simula, 2008. "When Kolm Meets Mirrless: ELIE," IDEP Working Papers 0811, Institut d'economie publique (IDEP), Marseille, France, revised Aug 2008.
- Thor O. Thoresen & Erlend E. Bø & Erik Fjærli & Elin Halvorsen, 2012. "A Suggestion for Evaluating the Redistributional Effects of Tax Changes: With an Application to the 2006 Norwegian Tax Reform," Public Finance Review, , vol. 40(3), pages 303-338, May.
- Thor O. Thoresen & Erlend E. Bø & Erik Fjærli & Elin Halvorsen, 2011. "Evaluating the redistributional effects of tax policy changes: with an application to the 2006 Norwegian tax reform," Discussion Papers 648, Statistics Norway, Research Department.
- Mitja Čok & Jože Sambt & Marko Košak & Miroslav Verbič & Boris Majcen, 2011. "Distribution of personal income tax changes in Slovenia," Post-Communist Economies, Taylor & Francis Journals, vol. 24(4), pages 503-515, November.
- Cok, Mitja & Sambt, Joze & Kosak, Marko & Verbic, Miroslav & Majcen, Boris, 2011. "Distribution of personal income tax changes in Slovenia," MPRA Paper 32704, University Library of Munich, Germany.
- Jukka Pirttilä & Hakan Selin, 2011. "Tax Policy and Employment: How Does the Swedish System Fare?," CESifo Working Paper Series 3355, CESifo.
- Jukka Pirttilä & Håkan Selin, 2011. "Tax Policy and Employment: How Does the Swedish System Fare?," Working Papers 1183, Tampere University, Faculty of Management and Business, Economics.
- Pirttälä, Jukka & Selin, Håkan, 2011. "Tax Policy and Employment: How Does the Swedish System Fare?," Working Paper Series, Center for Fiscal Studies 2011:2, Uppsala University, Department of Economics.
- Jukka Pirttilä & Håkan Selin, 2011. "Tax Policy and Employment: How Does the Swedish System Fare," Working Papers 267, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
- Thomas Hemmelgarn & Gaetan Nicodeme & Ernesto Zangari, 2011. "The Role of Housing Tax Provisions in the 2008 Financial Crisis," Taxation Papers 27, Directorate General Taxation and Customs Union, European Commission.
- Copenhagen Economics, 2011. "Innovation of Energy Technologies: the role of taxes," Taxation Studies 0036, Directorate General Taxation and Customs Union, European Commission.
- European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends 2011, Directorate General Taxation and Customs Union, European Commission.
- Miche l L. Collins & Mary Walsh, 2011. "Tax Expenditures: Revenue and Information Forgone - the experience of Ireland," Trinity Economics Papers tep1211, Trinity College Dublin, Department of Economics.
- Shun-ichiro Bessho & Masayoshi Hayashi, 2013. "Estimating the Social Marginal Cost of Public Funds," Public Finance Review, , vol. 41(3), pages 360-385, May.
- HAYASHI Masayoshi & BESSHO Shun-ichiro, 2004. "Social marginal cost of public funds: A microdata estimation for the Japaneseprogressive income tax system (in Japanese)," ESRI Discussion paper series 113, Economic and Social Research Institute (ESRI).
- Shun-ichiro Bessho & Masayoshi Hayashi, 2011. "Estimating the Social Marginal Cost of Public Funds: A Micro-data Approach," CIRJE F-Series CIRJE-F-817, CIRJE, Faculty of Economics, University of Tokyo.
- Shun-ichiro Bessho & Masayoshi Hayashi, 2005. "The Social Cost of Public Funds : The Case of Japanese Progressive Income Taxation," Finance Working Papers 22031, East Asian Bureau of Economic Research.
- Mihir A Desai & Dhammika Dharmapala, 2011. "Dividend Taxes and International Portfolio Choice," The Review of Economics and Statistics, MIT Press, vol. 93(1), pages 266-284, February.
- Mihir A. Desai & Dhammika Dharmapala, 2009. "Dividend Taxes and International Portfolio Choice," Working Papers 0911, Oxford University Centre for Business Taxation.
- DE DONDER, Philippe & PESTIEAU, Pierre, 2011. "Private, social and self insurance for long-term care: A political economy analysis," LIDAM Discussion Papers CORE 2011053, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- De Donder, Philippe & Pestieau, Pierre, 2011. "Private, social and self insurance for longterm care: a political economy analysis," TSE Working Papers 11-305, Toulouse School of Economics (TSE), revised Jun 2014.
- De Donder, Philippe & Pestieau, Pierre, 2011. "Private, social and self insurance for longterm care: a political economy analysis," IDEI Working Papers 719, Institut d'Économie Industrielle (IDEI), Toulouse, revised Jun 2014.
- James Alm & Sally Wallace, 2011. "Taxpayer Reporting Responses and the Tax Reform Act of 1986," Working Papers 1109, Tulane University, Department of Economics.
- Micael Castanheira & Gaëtan Nicodème & Paola Profeta, 2012. "On the political economics of tax reforms: survey and empirical assessment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(4), pages 598-624, August.
- Micael Castanheira & Gaëtan Nicodème & Paola Profeta, 2012. "On the Political Economics of Tax Reforms: survey and empirical assessment," Economics Working Paper from Condorcet Center for political Economy at CREM-CNRS 2012-08-ccr, Condorcet Center for political Economy.
- Micael Castanheira De Moura & Gaëtan Nicodème & Paola Profeta, 2012. "On the Political Economics of Tax Reforms: survey and empirical assessment," ULB Institutional Repository 2013/136798, ULB -- Universite Libre de Bruxelles.
- Victoria Giarrizzo & Nicolás Scolnic, 2011. "Percepciones de injusticia y corrupción: el castigo de los evasores," Estudios Economicos, Universidad Nacional del Sur, Departamento de Economia, vol. 28(57), pages 33-57, july-dece.
- Dana M. Muir & John A. Turner, 2011. "Imagining the Ideal Pension System: International Perspectives," Books from Upjohn Press, W.E. Upjohn Institute for Employment Research, number iips, November.
- John A. Turner, 2011. "Longevity Policy: Facing Up to Longevity Issues Affecting Social Security, Pensions, and Older Workers," Books from Upjohn Press, W.E. Upjohn Institute for Employment Research, number lp, November.
- Christian Keuschnigg, 2011. "The Design of Capital Income Taxation: Reflections on the Mirrlees Review," Fiscal Studies, Institute for Fiscal Studies, vol. 32(3), pages 437-452, September.
- Keuschnigg, Christian, 2011. "The Design of Capital Income Taxation: Reflections on the Mirrlees Review," Economics Working Paper Series 1129, University of St. Gallen, School of Economics and Political Science.
- Sara LaLumia & James Sallee, 2013. "The value of honesty: empirical estimates from the case of the missing children," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(2), pages 192-224, April.
- Sara LaLumia & James M. Sallee, 2011. "The Value of Honesty: Empirical Estimates from the Case of the Missing Children," NBER Working Papers 17247, National Bureau of Economic Research, Inc.
- Sara LaLumia & James Sallee, 2011. "The Value of Honesty: Empirical Estimates from the Case of the Missing Children," Department of Economics Working Papers 2011-05, Department of Economics, Williams College.
- Sara LaLumia, 2013. "The EITC, Tax Refunds, and Unemployment Spells," American Economic Journal: Economic Policy, American Economic Association, vol. 5(2), pages 188-221, May.
- Sara LaLumia, 2011. "The EITC, Tax Refunds, and Unemployment Spells," Department of Economics Working Papers 2011-08, Department of Economics, Williams College.
- Yingxu Kuang & Ted Englebrecht & Otis W. Gilley, 2011. "A Distributional Analysis of the FairTax Plan: Annual and Lifetime Income Considerations," Southern Economic Journal, John Wiley & Sons, vol. 78(2), pages 358-381, October.
- Claus, Edda & Claus, Iris, 2011. "Effects of Taxation on Migration: Some Evidence for the ASEAN and APEC Economies," Asian Development Review, Asian Development Bank, vol. 28(1), pages 22-50.
- Edda Claus & Iris Claus, 2011. "Effects of Taxation on Migration: Some Evidence for the ASEAN and APEC Economies," Asian Development Review (ADR), World Scientific Publishing Co. Pte. Ltd., vol. 28(01), pages 22-50, June.
- Edda Claus & Iris Claus & Michael Dörsam, 2010. "The Effects of Taxation on Migration: Some Evidence for the ASEAN and APEC Economies," Melbourne Institute Working Paper Series wp2010n19, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- Edda Claus & Iris Claus & Michael Dorsam, 2010. "The effects of taxation on migration: Some evidence for the ASEAN and APEC economies," CAMA Working Papers 2010-36, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
- Rünger, Silke, 2011. "The effect of Germany's Tax Reform Act 2001 on corporate ownership: Insights from disposals of minority blocks," arqus Discussion Papers in Quantitative Tax Research 114, arqus - Arbeitskreis Quantitative Steuerlehre.
- Schanz, Deborah & Theßeling, Holger, 2011. "The influence of tax regimes on distribution police of corporations: Evidence from German tax reforms," arqus Discussion Papers in Quantitative Tax Research 115, arqus - Arbeitskreis Quantitative Steuerlehre.
- Diekmann, Laura-Christin & Gerhards, Eva & Klinski, Stefan & Meyer, Bettina & Schmidt, Sebastian & Thöne, Michael, 2011. "Steuerliche Behandlung von Firmenwagen in Deutschland [Company car taxation in Germany]," FiFo Reports - FiFo-Berichte 13, University of Cologne, FiFo Institute for Public Economics.
- 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," SOEPpapers on Multidisciplinary Panel Data Research 397, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Bach, Stefan & Beznoska, Martin & Steiner, Viktor, 2011. "A wealth tax on the rich to bring down public debt? Revenue and distributional effects of a capital levy," Discussion Papers 2011/10, Free University Berlin, School of Business & Economics.
- 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," Discussion Papers of DIW Berlin 1137, DIW Berlin, German Institute for Economic Research.
- Sielaff, Christian, 2011. "Steuerkomplexität und Arbeitsangebot: Eine experimentelle Analyse," Discussion Papers 2011/13, Free University Berlin, School of Business & Economics.
- Stefan Bach & Giacomo Corneo & Viktor Steiner, 2013. "Effective Taxation of Top Incomes in Germany," German Economic Review, Verein für Socialpolitik, vol. 14(2), pages 115-137, May.
- Bach Stefan & Corneo Giacomo & Steiner Viktor, 2013. "Effective Taxation of Top Incomes in Germany," German Economic Review, De Gruyter, vol. 14(2), pages 115-137, May.
- Bach, Stefan & Corneo, Giacomo & Steiner, Viktor, 2011. "Effective taxation of top incomes in Germany," Discussion Papers 2011/18, Free University Berlin, School of Business & Economics.
- Müller, Kai-Uwe & Steiner, Viktor, 2011. "Beschäftigungswirkungen von Lohnsubventionen und Mindestlöhnen - Zur Reform des Niedriglohnsektors in Deutschland," Discussion Papers 2011/4, Free University Berlin, School of Business & Economics.
- Dommermuth, Thomas, 2011. "Wohn-Riester: Konstruktion, Effizienz und Reformbedarf," Weidener Diskussionspapiere 26, University of Applied Sciences Amberg-Weiden (OTH).
- Boss, Alfred, 2011. "Steuerpolitik für Deutschland: Ein Reformvorschlag und Schritte zu seiner Verwirklichung," Kiel Working Papers 1707, Kiel Institute for the World Economy (IfW Kiel).
- Boss, Alfred, 2011. "Steuervergünstigungen in Deutschland 2005 - 2012," Kiel Working Papers 1738, Kiel Institute for the World Economy (IfW Kiel).
- Tscharaktschiew, Stefan & Hirte, Georg, 2012. "Should subsidies to urban passenger transport be increased? A spatial CGE analysis for a German metropolitan area," Transportation Research Part A: Policy and Practice, Elsevier, vol. 46(2), pages 285-309.
- Tscharaktschiew, Stefan & Hirte, Georg, 2011. "Should subsidies to urban passenger transport be increased? A spatial CGE analysis for a German metropolitan area," Dresden Discussion Paper Series in Economics 01/11, Technische Universität Dresden, Faculty of Business and Economics, Department of Economics.
- Oded Stark & Walter Hyll & Yong Wang, 2012. "Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy," Economica, London School of Economics and Political Science, vol. 79(313), pages 62-75, January.
- Oded Stark & Walter Hyll & Yong Wang, 2010. "Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy," Vienna Economics Papers vie1009, University of Vienna, Department of Economics.
- Hyll, Walter & Stark, Oded & Wang, Yong, 2011. "Endogenous selection of comparison groups, human capital formation, and tax policy," University of Tübingen Working Papers in Business and Economics 3, University of Tuebingen, Faculty of Economics and Social Sciences, School of Business and Economics.
- Stark, Oded & Hyll, Walter & Wang, Yong, 2011. "Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy," Discussion Papers 99415, University of Bonn, Center for Development Research (ZEF).
- Stark, Oded & Hyll, Walter, 2010. "Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy," MPRA Paper 28909, University Library of Munich, Germany.
- Richard Ochmann, 2010. "Distributional and Welfare Effects of Germany's Year 2000 Tax Reform," Discussion Papers of DIW Berlin 1083, DIW Berlin, German Institute for Economic Research.
- Ochmann, Richard, 2011. "Distributional and Welfare Effects of Germany's Year 2000 Tax Reform," VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis 48686, Verein für Socialpolitik / German Economic Association.
- Meier, Volker & Rainer, Helmut, 2012. "On the optimality of joint taxation for noncooperative couples," Labour Economics, Elsevier, vol. 19(4), pages 633-641.
- Volker Meier & Helmut Rainer, 2010. "On the Optimality of Joint Taxation for Non-Cooperative Couples," CESifo Working Paper Series 3128, CESifo.
- Meier, Volker & Rainer, Helmut, 2011. "On the Optimality of Joint Taxation for Non-Cooperative Couples," VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis 48696, Verein für Socialpolitik / German Economic Association.
2010
- Fanti, Luciano & Gori, Luca, 2010. "PAYG pensions, tax-cum-subsidy and optimality," MPRA Paper 20219, University Library of Munich, Germany.
- Gelber, Alexander, 2010. "Taxation and the Earnings of Husbands and Wives," MPRA Paper 20345, University Library of Munich, Germany.
- Cole, Rebel & Mehran, Hamid, 2007.
"What can we learn from privately held firms about executive compensation?,"
MPRA Paper
4710, University Library of Munich, Germany.
- Cole, Rebel & Mehran, Hamid, 2010. "What can we learn from privately held firms about executive compensation?," MPRA Paper 24668, University Library of Munich, Germany.
- Rebel A. Cole & Hamid Mehran, 2008. "What can we learn from privately held firms about executive compensation?," Staff Reports 314, Federal Reserve Bank of New York.
- Mullat, Joseph E., 2010. "The Reality and Masquerade behind Bargaining over Welfare Pie Sizing, Delivery and Slicing," MPRA Paper 24932, University Library of Munich, Germany.
- Honekamp, Ivonne & Schwarze, Johannes, 2010. "The potential effects for families of introducing the French fiscal system in Germany," MPRA Paper 25794, University Library of Munich, Germany.
- Luciano Fanti & Luca Gori, 2011.
"On economic growth and minimum wages,"
Journal of Economics, Springer, vol. 103(1), pages 59-82, May.
- Luciano Fanti & Luca Gori, 2009. "On economic growth and minimum wages," Discussion Papers 2009/78, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy.
- Fanti, Luciano & Gori, Luca, 2010. "On economic growth and minimum wages," MPRA Paper 25842, University Library of Munich, Germany.
- James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
- Niu, Yongzhi & Cohen, Roger, 2010. "Personal Income Tax Gap for Business Income Earners In New York State: From the Real Estate Tax Perspective," MPRA Paper 26437, University Library of Munich, Germany.
- Oded Stark & Walter Hyll & Yong Wang, 2012.
"Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy,"
Economica, London School of Economics and Political Science, vol. 79(313), pages 62-75, January.
- Oded Stark & Walter Hyll & Yong Wang, 2010. "Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy," Vienna Economics Papers vie1009, University of Vienna, Department of Economics.
- Stark, Oded & Hyll, Walter & Wang, Yong, 2011. "Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy," Discussion Papers 99415, University of Bonn, Center for Development Research (ZEF).
- Stark, Oded & Hyll, Walter, 2010. "Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy," MPRA Paper 28909, University Library of Munich, Germany.
- Hyll, Walter & Stark, Oded & Wang, Yong, 2011. "Endogenous selection of comparison groups, human capital formation, and tax policy," University of Tübingen Working Papers in Business and Economics 3, University of Tuebingen, Faculty of Economics and Social Sciences, School of Business and Economics.
- Boettke, Peter, 2010. "Exchange, production, and Samaritan dilemmas," MPRA Paper 33199, University Library of Munich, Germany.
- Vicini, Andrea, 2010. "Justice and Taxation," MPRA Paper 36374, University Library of Munich, Germany.
- varma, Vijaya krushna varma, 2010. "Banking Redefined," MPRA Paper 38852, University Library of Munich, Germany, revised 12 Mar 2012.
- Richard J. Cebula & J.R. Clark, 2011.
"Migration, Economic Freedom, and Personal Freedom: An Empirical Analysis,"
Journal of Private Enterprise, The Association of Private Enterprise Education, vol. 27(Fall 2011), pages 43-62.
- Cebula, Richard & Clark, Jeff, 2010. "Migration, Economic Freedom, and Personal Freedom: An Empirical Analysis," MPRA Paper 50957, University Library of Munich, Germany, revised 20 Apr 2010.
- Cebula, Richard & Foley, Maggie, 2010. "Personal Income Tax Evasion Determinants Revisited: An Exploratory Study Using Newly Available Data," MPRA Paper 52028, University Library of Munich, Germany.
- Cebula, Richard, 2010. "An Empirical Analysis of Determinants of Recent Federal Personal Income Tax Evasion in the U.S," MPRA Paper 53205, University Library of Munich, Germany.
- Keane, Michael, 2010. "The Tax-Transfer System and Labour Supply," MPRA Paper 55167, University Library of Munich, Germany.
- Cebula, Richard, 2010. "Taxable and Tax-Free Equivalence of Interest Rate Yields: A Brief Note," MPRA Paper 55263, University Library of Munich, Germany.
- Cebula, Richard & Foley, Maggie & Houmes, Robert, 2010. "Property Tax Capitalization within a National Historic District versus Property Tax Capitalization outside that National Historic District: Another Application of the Tiebout Hypothesis," MPRA Paper 60008, University Library of Munich, Germany.
- Yolande van Heerden & Niek Schoeman, 2010. "An Empirical Dissemination Of The Personal Income Tax Regime In South Africa Using A Microsimulation Tax Model," Working Papers 201025, University of Pretoria, Department of Economics.
- Primož Dolenc & Suzana Laporšek, 2010. "Tax Wedge on Labour and its Effect on Employment Growth in the European Union," Prague Economic Papers, Prague University of Economics and Business, vol. 2010(4), pages 344-358.
- Ilpo Suoniemi & Juha Rantala, 2010. "Income mobility, persistent inequality and age, recent experiences from Finland," Working Papers 263, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
- David Powell & Hui Shan, 2012.
"Income Taxes, Compensating Differentials, and Occupational Choice: How Taxes Distort the Wage-Amenity Decision,"
American Economic Journal: Economic Policy,
American Economic Association, vol. 4(1), pages 224-247, February.
- Hui Shan & David Powell, 2010. "Income taxes, compensating differentials, and occupational choice: how taxes distort the wage-amenity decision," Finance and Economics Discussion Series 2010-04, Board of Governors of the Federal Reserve System (U.S.).
- David Powell & Hui Shan, 2010. "Income Taxes, Compensating Differentials, and Occupational Choice: How Taxes Distort the Wage-Amenity Decision," Working Papers 705-1, RAND Corporation.
- David Powell, 2010. "Heterogeneity in Income Tax Incidence: Are the Wages of Dangerous Jobs More Responsive to Tax Changes than the Wages of Safe Jobs?," Working Papers 706-1, RAND Corporation.
- Marika Santoro & Chao Wei, 2011. "Taxation, Investment and Asset Pricing," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 14(3), pages 443-454, July.
- Marika Santoro & Chao Wei, 2010. "Code files for "Taxation, Investment and Asset Pricing"," Computer Codes 09-164, Review of Economic Dynamics.
- Gelber, Alexander M. & Mitchell, Joshua W., 2009. "Taxes and Time Allocation: Evidence from Single Women," MPRA Paper 19148, University Library of Munich, Germany.
- Alexander M. Gelber, 2010. "Taxes and Time Allocation: Evidence from Single Women," 2010 Meeting Papers 1031, Society for Economic Dynamics.
- Alexander M. Gelber & Joshua W. Mitchell, 2009. "Taxes and Time Allocation: Evidence from Single Women," NBER Working Papers 15583, National Bureau of Economic Research, Inc.
- Sagiri Kitao, 2010. "Labor-dependent capital income taxation that encourages work and saving," Staff Reports 435, Federal Reserve Bank of New York.
- Sagiri Kitao, 2010. "Labor-dependent Capital Income Taxation That Encourages Work and Saving," 2010 Meeting Papers 271, Society for Economic Dynamics.
- Maxim Troshkin & Aleh Tsyvinski & Mikhail Golosov, 2010. "Optimal Dynamic Taxes," 2010 Meeting Papers 320, Society for Economic Dynamics.
- Mikhail Golosov & Maxim Troshkin & Aleh Tsyvinski, 2012. "Optimal Dynamic Taxes," IMES Discussion Paper Series 12-E-01, Institute for Monetary and Economic Studies, Bank of Japan.
- Mikhail Golosov & Maxim Troshkin & Aleh Tsyvinski, 2011. "Optimal Dynamic Taxes," NBER Working Papers 17642, National Bureau of Economic Research, Inc.
- Alexander Ludwig & Dirk Krueger, 2010. "Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation," 2010 Meeting Papers 388, Society for Economic Dynamics.
- Dirk Krueger & Alexander Ludwig, 2013. "Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation," Working Paper Series in Economics 60, University of Cologne, Department of Economics.
- Dirk Krueger & Alexander Ludwig, 2013. "Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation," PIER Working Paper Archive 13-035, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
- Andreas Arnauld & Klaus Zimmermann, 2013. "Regulating government (’s share): the fifty-percent rule of the federal constitutional court in Germany," European Journal of Law and Economics, Springer, vol. 35(1), pages 1-19, February.
- Andreas, von Arnauld & Zimmermann, Klaus W., 2010. "Regulating Government (´s Share): The Fifty-Percent Rule of the Federal Constitutional Court in Germany," Working Paper 100/2010, Helmut Schmidt University, Hamburg.
- Hackmann, Johannes, 2010. "Die einkommensteuerliche Berücksichtigung von Scheidungs- und Kinderunterhalt im Vergleich," Working Paper 102/2010, Helmut Schmidt University, Hamburg.
- Diamond, Peter, 2010. "Taxes and Pensions," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 6, pages 59-74.
- Peter Diamond, 2009. "Taxes and Pensions," Southern Economic Journal, John Wiley & Sons, vol. 76(1), pages 2-15, July.
- Peter A. Diamond, 2009. "Taxes and Pensions," CESifo Working Paper Series 2636, CESifo.
- Peter Diamond, 2009. "Taxes and Pensions," Working Papers, Center for Retirement Research at Boston College wp2009-12, Center for Retirement Research, revised May 2009.
- Giacomo Corneo & Matthias Keese & Carsten Schröder, 2010. "The Eff ect of Saving Subsidies on Household Saving – Evidence from Germanys," Ruhr Economic Papers 0170, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
- Christian Bredemeier, 2010. "Imperfect Information and the Meltzer-Richard Hypothesis," Ruhr Economic Papers 0213, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
- Soheir Aboulenein & Heba El Laithy & Omneia Helmy & Hanaa Kheir-El-Din & Liudmyla Kotusenko & Maryla Maliszewska & Dina Mandour & Wojciech Paczynski, 2010. "Global Food Price Shock and the Poor in Egypt and Ukraine," CASE Network Studies and Analyses 403, CASE-Center for Social and Economic Research.
- Tullio Jappelli & Mario Padula & Giovanni Pica, 2014. "Do Transfer Taxes Reduce Intergenerational Transfers?," Journal of the European Economic Association, European Economic Association, vol. 12(1), pages 248-275, February.
- Tullio Jappelli & Mario Padula & Giovanni Pica, 2010. "Do Transfer Taxes Reduce Intergenerational Transfers?," CSEF Working Papers 243, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 27 Sep 2011.
- André Decoster & Kris De Swerdt & Kristian Orsini, 2010. "A Belgian Flat Income Tax. Effects on Labour Supply and Income Distribution," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, vol. 0(1), pages 23-54.
- A. Decoster & K. De Swerdt & K. Orsini, 2010. "A Belgian Flat Income Tax: Effects on Labour Supply and Income Distribution," Review of Business and Economic Literature, Intersentia, vol. 55(1), pages 23-55, March.
- Decoster, André & Orsini, Kristian & De Swerdt, Kris, 2008. "A Belgian flat income tax: effects on labour supply and income distribution," EUROMOD Working Papers EM8/08, EUROMOD at the Institute for Social and Economic Research.
- André Decoster & Kris De Swerdt & Kristian Orsini, 2008. "A Belgian flat income tax: effects on labour supply and income distribution," Working Papers of Department of Economics, Leuven ces0820, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
- sarah Brown & Mark N Harris & Karl Taylor, 2010. "Modelling Charitable Donations: A Latent Class Panel Approach," Working Papers 2010017, The University of Sheffield, Department of Economics, revised Sep 2010.
- Henri Sterdyniak, 2010. "Un trésor de 11 milliards d'euros ?," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(4), pages 15-32.
- Henri Sterdyniak, 2010. "Un trésor de 11 milliards d’euros ?," Post-Print hal-03461675, HAL.
- Henri Sterdyniak, 2010. "Un trésor de 11 milliards d’euros ?," Sciences Po publications info:hdl:2441/5l6uh8ogmqi, Sciences Po.
- Henri Sterdyniak, 2010. "Un trésor de 11 milliards d’euros ?," SciencePo Working papers Main hal-03461675, HAL.
- Kerstin Bruckmeier & Tobias Graf & Helmut Rudolph, 2010. "Working Poor: Arm oder bedürftig?," AStA Wirtschafts- und Sozialstatistisches Archiv, Springer;Deutsche Statistische Gesellschaft - German Statistical Society, vol. 4(3), pages 201-222, September.
- Jan Voßmerbäumer, 2010. "Pauschalierung der Einkommensteuer - Neue Anreize betrieblicher Entgeltpolitik," Schmalenbach Journal of Business Research, Springer, vol. 62(2), pages 203-226, March.
- Georges Casamatta & Helmuth Cremer & Philippe De Donder, 2010. "Repeated electoral competition over nonlinear income tax schedules," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 35(4), pages 535-574, October.
- Cremer, Helmuth & Casamatta, Georges & De Donder, Philippe, 2008. "Repeated electoral competition over non-linear income tax schedules," CEPR Discussion Papers 7054, C.E.P.R. Discussion Papers.
- Georges Casamatta & Helmuth Cremer & Philippe de Donder, 2010. "Repeated electoral competition over nonlinear income tax schedules," Post-Print hal-02438116, HAL.
- Rolf Aaberge & Ugo Colombino, 2012. "Accounting for family background when designing optimal income taxes: a microeconometric simulation analysis," Journal of Population Economics, Springer;European Society for Population Economics, vol. 25(2), pages 741-761, January.
- Aaberge, Rolf & Colombino, Ugo, 2009. "Accounting for Family Background when Designing Optimal Income Taxes: A Microeconometric Simulation Analysis," IZA Discussion Papers 4598, Institute of Labor Economics (IZA).
- Rolf Aaberge & Ugo Colombino, 2010. "Accounting for Family Background when Designing Optimal Income Taxes. A Microeconometric Simulation Analysis," Discussion Papers 619, Statistics Norway, Research Department.
- Rolf Aaberge & Ugo Colombino, 2010. "Accounting for family background when designing optimal income taxes: A microeconometric simulation analysis," Working Papers 157, ECINEQ, Society for the Study of Economic Inequality.
- Kolm, Ann-Sofie & Tonin, Mirco, 2010. "In-work benefits and unemployment," Discussion Paper Series In Economics And Econometrics 80217, Economics Division, School of Social Sciences, University of Southampton.
- Claudio Agostini & Mariel C. Siravegna, 2009. "Efectos de la Exención Tributaria a las Ganancias de Capital en el Precio de las Acciones en Chile," ILADES-UAH Working Papers inv233, Universidad Alberto Hurtado/School of Economics and Business.
- Claudio A. Agostini & Mariel C. Siravegna, 2010. "Efectos de la Exención Tributaria a las Ganancias de Capital en el Precio de las Acciones en Chile," Serie de Documentos de Trabajo 07, Superintendencia de Valores y Seguros.
- Stefan Boeters & Christoph Bohringer & Thiess Buttner & Margit Kraus, 2010. "Economic effects of VAT reforms in Germany," Applied Economics, Taylor & Francis Journals, vol. 42(17), pages 2165-2182.
- Boeters, Stefan & Böhringer, Christoph & Büttner, Thiess & Kraus, Margit, 2006. "Economic Effects of VAT Reform in Germany," ZEW Discussion Papers 06-030, ZEW - Leibniz Centre for European Economic Research.
- Andrew Coleman & Arthur Grimes, 2010. "Fiscal, distributional and efficiency impacts of land and property taxes," New Zealand Economic Papers, Taylor & Francis Journals, vol. 44(2), pages 179-199.
- Andrew Coleman & Arthur Grimes, 2009. "Fiscal, Distributional and Efficiency Impacts of Land and Property Taxes," Working Papers 09_14, Motu Economic and Public Policy Research.
- Juan Prieto Rodríguez & Juan Gabriel Rodríguez & Rafael Salas, 2010. "Income mobility and economic inequality from a regional perspective," Journal of Applied Economics, Universidad del CEMA, vol. 13, pages 335-350, November.
- Juan Prieto-Rodríguez & Juan Gabriel Rodríguez & Rafael Salas, 2010. "Income Mobility and Economic Inequality from a Regional Perspective," Journal of Applied Economics, Taylor & Francis Journals, vol. 13(2), pages 335-350, November.
- London Economics, 2010. "Study analysing possible changes in the minimum rates and structures of excise duties on alcoholic beverages," Taxation Studies 0033, Directorate General Taxation and Customs Union, European Commission.
- Copenhagen Economics, 2010. "Study on Inheritance Taxes in EU Member States and Possible Mechanisms to Resolve Problems of Double Inheritance Taxation in the EU," Taxation Studies 0034, Directorate General Taxation and Customs Union, European Commission, revised Apr 2011.
- Copenhagen Economics, 2010. "Tax Treatment of ETS Allowances: Options for Improving Transparency and Efficiency," Taxation Studies 0035, Directorate General Taxation and Customs Union, European Commission.
- European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
- Bas van Groezen & L. Meijdam, 2009. "At whose service? Subsidizing services and the skill premium," Working Papers 09-30, Utrecht School of Economics.
- van Groezen, B.J.A.M. & Meijdam, A.C., 2010. "At Whose Service? Subsidizing Services and the Skill Premium," Discussion Paper 2010-01, Tilburg University, Center for Economic Research.
- van Groezen, B.J.A.M. & Meijdam, A.C., 2010. "At Whose Service? Subsidizing Services and the Skill Premium," Other publications TiSEM 8684ed4c-ac9a-4049-b5e3-3, Tilburg University, School of Economics and Management.
- Bas van Groezen & L. Meijdam, 2009. "At whose service? Subsidizing services and the skill premium," Working Papers 09-30, Utrecht School of Economics.
- van Groezen, B.J.A.M. & Meijdam, A.C., 2010. "At Whose Service? Subsidizing Services and the Skill Premium," Other publications TiSEM 8684ed4c-ac9a-4049-b5e3-3, Tilburg University, School of Economics and Management.
- van Groezen, B.J.A.M. & Meijdam, A.C., 2010. "At Whose Service? Subsidizing Services and the Skill Premium," Discussion Paper 2010-01, Tilburg University, Center for Economic Research.
- Audrey Pulo, 2010. "Tax expenditure considerations for owner-occupied housing," Economic Roundup, The Treasury, Australian Government, issue 2, pages 73-90, July.
- Rebbecca Reed-Arthurs & Steven M. Sheffrin, 2010. "Understanding the Public's Attitudes towards Redistribution through Taxation," Working Papers 1005, Tulane University, Department of Economics.
- Simone Pellegrino & Achille Vernizzi, 2010. "The 2007 Personal Income Tax Reform in Italy: Effects on Potential Equity, Horizontal Inequity and Re-ranking," Working papers 14, Former Department of Economics and Public Finance "G. Prato", University of Torino.
- Edyta Mazurek & Simone Pellegrino & Achille Vernizzi, 2010. "The Decomposition of the Redistributive Effect and the Issue of Close Equals Identification," Working papers 16, Former Department of Economics and Public Finance "G. Prato", University of Torino.
- Hunt, Gary L. & Mueller, Richard E., 2010. "Returns to Skill, Tax Policy, and North American Migration by Skill Level: Canada and the United States 1995 - 2001," CLSSRN working papers clsrn_admin-2010-11, Vancouver School of Economics, revised 26 Mar 2010.
- Conall O'Sullivan & Michael Moloney, 2010. "The Variance Gamma Scaled Self-Decomposable Process in Actuarial Modelling," Working Papers 201030, Geary Institute, University College Dublin.
- 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," IZA Discussion Papers 5220, Institute of Labor Economics (IZA).
- Olivier Bargain & Herwig Immervoll & Andreas Peichl & Sebastian Siegloch, 2010. "Distributional Consequences of Labor Demand Adjustments to a Downturn: A Model-based Approach with Application to Germany 2008-09," Working Papers 201030, School of Economics, University College Dublin.
- Oliver Bargain & Herwig Immervoll & Andreas Peichl & Sebastian Siegloch, 2010. "Distributional Consequences of Labor Demand Adjustments to a Downturn: A Model-Based Approach with Applications to Germany 2008-09," SOEPpapers on Multidisciplinary Panel Data Research 326, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Herwig Immervoll & Olivier Bargain & Andreas Peichl & Sebastien Siegloch, 2010. "Distributional Consequences of Labor Demand Adjustments to a Downturn: A Model-Based Approach with Application to Germany 2008-09," OECD Social, Employment and Migration Working Papers 110, OECD Publishing.
- Guo, Jang-Ting & Krause, Alan, 2015. "Dynamic income taxation without commitment: Comparing alternative tax systems," Economic Modelling, Elsevier, vol. 47(C), pages 319-326.
- J-T Guo & A Krause, 2010. "Dynamic Income Taxation without Commitment: Comparing Alternative Tax Systems," Discussion Papers 10/15, Department of Economics, University of York.
- Jang-Ting Guo & Alan Krause, 2010. "Dynamic Income Taxation without Commitment: Comparing Alternative Tax Systems," Working Papers 201005, University of California at Riverside, Department of Economics, revised Jun 2010.
- Jang-Ting Guo & Alan Krause, 2013. "Optimal nonlinear taxation of income and education expenditures," Oxford Economic Papers, Oxford University Press, vol. 65(1), pages 74-95, January.
- Jang-Ting Guo & Alan Krause, 2010. "Optimal Nonlinear Taxation of Income and Education Expenditures," Working Papers 201008, University of California at Riverside, Department of Economics, revised Aug 2010.
- Cristián Mardones Poblete, 2010. "Evaluando Reformas Tributarias en Chile con un Modelo CGE," Estudios de Economia, University of Chile, Department of Economics, vol. 37(2 Year 20), pages 243-284, December.
- Christian Keuschnigg & Evelyn Ribi, 2010. "Business Taxation, Corporate Finance and Economic Performance," University of St. Gallen Department of Economics working paper series 2010 2010-04, Department of Economics, University of St. Gallen.
- Michael P. Keane, 2011. "Labor Supply and Taxes: A Survey," Journal of Economic Literature, American Economic Association, vol. 49(4), pages 961-1075, December.
- Michael Keane, 2010. "Labor Supply and Taxes: A Survey," Working Paper Series 160, Finance Discipline Group, UTS Business School, University of Technology, Sydney.
- Oded Stark & Walter Hyll & Yong Wang, 2012. "Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy," Economica, London School of Economics and Political Science, vol. 79(313), pages 62-75, January.
- Stark, Oded & Hyll, Walter, 2010. "Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy," MPRA Paper 28909, University Library of Munich, Germany.
- Oded Stark & Walter Hyll & Yong Wang, 2010. "Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy," Vienna Economics Papers 1009, University of Vienna, Department of Economics.
- Hyll, Walter & Stark, Oded & Wang, Yong, 2011. "Endogenous selection of comparison groups, human capital formation, and tax policy," University of Tübingen Working Papers in Business and Economics 3, University of Tuebingen, Faculty of Economics and Social Sciences, School of Business and Economics.
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- Stark, Oded & Hyll, Walter & Wang, Yong, 2011. "Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy," Discussion Papers 99415, University of Bonn, Center for Development Research (ZEF).
- Oded Stark & Walter Hyll & Yong Wang, 2010. "Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy," Vienna Economics Papers vie1009, University of Vienna, Department of Economics.
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- Richard Bird, 2010. "Smart Tax Administration," World Bank Publications - Reports 10152, The World Bank Group.
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- Richard Bird, 2010. "Smart Tax Administration," World Bank Publications - Reports 10152, The World Bank Group.
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- Mandar Oak & Anand Swamy, 2009. "Commitment and Conquest: The Case of British Rule in India," School of Economics and Public Policy Working Papers 2009-24, University of Adelaide, School of Economics and Public Policy.
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- Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, June.
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- Stark, Oded, 2010. "Policy Repercussions of "The New Economics of the Brain Drain"," Discussion Papers 98003, University of Bonn, Center for Development Research (ZEF).
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- Xavier Mateos-Planas, 2010. "Demographics and the Politics of Capital Taxation in a Life-Cycle Economy," American Economic Review, American Economic Association, vol. 100(1), pages 337-363, March.
- Damon Jones, 2010. "Information, Preferences, and Public Benefit Participation: Experimental Evidence from the Advance EITC and 401(k) Savings," American Economic Journal: Applied Economics, American Economic Association, vol. 2(2), pages 147-163, April.
- Naomi E. Feldman, 2010. "Time Is Money: Choosing between Charitable Activities," American Economic Journal: Economic Policy, American Economic Association, vol. 2(1), pages 103-130, February.
- N. Gregory Mankiw & Matthew Weinzierl, 2010. "The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution," American Economic Journal: Economic Policy, American Economic Association, vol. 2(1), pages 155-176, February.
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- Jesse Rothstein, 2010. "Is the EITC as Good as an NIT? Conditional Cash Transfers and Tax Incidence," American Economic Journal: Economic Policy, American Economic Association, vol. 2(1), pages 177-208, February.
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- Stark, Oded, 2010. "Policy Repercussions of "The New Economics of the Brain Drain"," Discussion Papers 98003, University of Bonn, Center for Development Research (ZEF).
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- Louis Kaplow, 2010. "Taxing Leisure Complements," Economic Inquiry, Western Economic Association International, vol. 48(4), pages 1065-1071, October.
- Peter Whiteford, 2010. "The Australian Tax‐Transfer System: Architecture and Outcomes," The Economic Record, The Economic Society of Australia, vol. 86(275), pages 528-544, December.
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- Luigi Bonatti & Giulia Felice, 2010. "Trade And Growth In A Two‐Country Model With Home Production And Uneven Technological Spillovers," Manchester School, University of Manchester, vol. 78(5), pages 484-509, September.
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- Kevin Lang & Hong Kang, 2005. "Worker Sorting, Taxes and Health Insurance Coverage," Boston University - Department of Economics - Working Papers Series WP2005-011, Boston University - Department of Economics.
- Kevin Lang, 2010. "Worker Sorting, Taxes and Health Insurance Coverage," Boston University - Department of Economics - Working Papers Series WP2010-015, Boston University - Department of Economics.
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- Colombino Ugo & Locatelli Marilena & Narazani Edlira & O'Donoghue Cathal, 2010. "Alternative Basic Income Mechanisms: An Evaluation Exercise With a Microeconometric Model," Basic Income Studies, De Gruyter, vol. 5(1), pages 1-31, September.
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- Kimberley Scharf & Sarah Smith, 2015. "The price elasticity of charitable giving: does the form of tax relief matter?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(2), pages 330-352, April.
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- Kim Scharf & Sarah Smith, 2010. "The price elasticity of charitable giving: does the form of tax relief matter?," The Centre for Market and Public Organisation 10/247, The Centre for Market and Public Organisation, University of Bristol, UK.
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- Henri Sterdyniak, 2010. "Un trésor de 11 milliards d'euros ?," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(4), pages 15-32.
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- Alexandre Laurin, 2010. "Le Budget 2010 du Québec: Effets sur la taille et la progressivité du fardeau fiscal," C.D. Howe Institute Backgrounder, C.D. Howe Institute, issue 132, July.
- Óscar D. Marcenaro-Gutiérrez & José Luis Albanchez Blanco, 2010. "New relative indices of inequality base don the lorenz curve: perimeter and longitudinal ratio measures?," Economic Working Papers at Centro de Estudios Andaluces E2010/10, Centro de Estudios Andaluces.
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- Kim Scharf & Sarah Smith, 2010. "The price elasticity of charitable giving: does the form of tax relief matter?," The Centre for Market and Public Organisation 10/247, The Centre for Market and Public Organisation, University of Bristol, UK.
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- Nicole Bosch & B. van der Klaauw, 2010. "Analyzing female labor supply: Evidence from a Dutch tax reform," CPB Discussion Paper 155, CPB Netherlands Bureau for Economic Policy Analysis.
- Bosch, Nicole & van der Klaauw, Bas, 2009. "Analyzing Female Labor Supply: Evidence from a Dutch Tax Reform," IZA Discussion Papers 4238, Institute of Labor Economics (IZA).
- Nicole Bosch & B. van der Klaauw, 2010. "Analyzing female labor supply: Evidence from a Dutch tax reform," CPB Discussion Paper 155.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
- Jappelli, Tullio & Padula, Mario & Pica, Giovanni, 2010. "Estate Taxation and Intergenerational Transfers," CEPR Discussion Papers 7701, C.E.P.R. Discussion Papers.
- Herwig Immervoll & Olivier Bargain & Andreas Peichl & Sebastien Siegloch, 2010. "Distributional Consequences of Labor Demand Adjustments to a Downturn: A Model-Based Approach with Application to Germany 2008-09," OECD Social, Employment and Migration Working Papers 110, OECD Publishing.
- Oliver Bargain & Herwig Immervoll & Andreas Peichl & Sebastian Siegloch, 2010. "Distributional Consequences of Labor Demand Adjustments to a Downturn: A Model-Based Approach with Applications to Germany 2008-09," SOEPpapers on Multidisciplinary Panel Data Research 326, DIW Berlin, The German Socio-Economic Panel (SOEP).
- 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," IZA Discussion Papers 5220, Institute of Labor Economics (IZA).
- Olivier Bargain & Herwig Immervoll & Andreas Peichl & Sebastian Siegloch, 2010. "Distributional Consequences of Labor Demand Adjustments to a Downturn: A Model-based Approach with Application to Germany 2008-09," Working Papers 201030, School of Economics, University College Dublin.
- Decoster, André & Haan, Peter, 2010. "Empirical Welfare Analysis in Random Utility Models of Labour Supply," IZA Discussion Papers 5301, Institute of Labor Economics (IZA).
- André Decoster & Peter Haan, 2010. "Empirical Welfare Analysis in Random Utility Models of Labour Supply," SOEPpapers on Multidisciplinary Panel Data Research 340, DIW Berlin, The German Socio-Economic Panel (SOEP).
- André Decoster & Peter Haan, 2010. "Empirical Welfare Analysis in Random Utility Models of Labour Supply," Discussion Papers of DIW Berlin 1074, DIW Berlin, German Institute for Economic Research.
- André DECOSTER & Peter HAAN, 2010. "Empirical welfare analysis in random utility models of labour supply," Working Papers of Department of Economics, Leuven ces10.30, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
- André Decoster & Peter Haan, 2010. "Empirical Welfare Analysis in Random Utility Models of Labour Supply," SOEPpapers on Multidisciplinary Panel Data Research 340, DIW Berlin, The German Socio-Economic Panel (SOEP).
- André Decoster & Peter Haan, 2010. "Empirical Welfare Analysis in Random Utility Models of Labour Supply," Discussion Papers of DIW Berlin 1074, DIW Berlin, German Institute for Economic Research.
- André DECOSTER & Peter HAAN, 2010. "Empirical welfare analysis in random utility models of labour supply," Working Papers of Department of Economics, Leuven ces10.30, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
- Decoster, André & Haan, Peter, 2010. "Empirical Welfare Analysis in Random Utility Models of Labour Supply," IZA Discussion Papers 5301, Institute of Labor Economics (IZA).
- Fanti, Luciano & Gori, Luca, 2010. "Child policy solutions for the unemployment problem," Economics Letters, Elsevier, vol. 109(3), pages 147-149, December.
- Luciano Fanti & Luca Gori, 2009. "Child policy solutions for the unemployment problem," Discussion Papers 2009/76, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy.
- Kunze, Lars, 2010. "Capital taxation, long-run growth, and bequests," Journal of Macroeconomics, Elsevier, vol. 32(4), pages 1067-1082, December.
- Kunze, Lars, 2009. "Capital Taxation, Long-run Growth, and Bequests," Ruhr Economic Papers 113, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
- Booth, A.L. & Coles, M.G., 2010. "Tax policy and returns to education," Labour Economics, Elsevier, vol. 17(1), pages 291-301, January.
- Alison L. Booth & Melvyn B. Coles, 2008. "Tax Policy and Returns to Education," CEPR Discussion Papers 591, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- Morawski, Leszek & Myck, Michal, 2010. "'Klin'-ing up: Effects of Polish tax reforms on those in and on those out," Labour Economics, Elsevier, vol. 17(3), pages 556-566, June.
- Leszek Morawski & Michal Myck, 2008. "'Klin'-ing up: effects of Polish tax reforms on those in and on those out," IFS Working Papers W08/12, Institute for Fiscal Studies.
- Morawski, Leszek & Myck, Michal, 2008. "'Klin'-ing Up: Effects of Polish Tax Reforms on Those In and on Those Out," IZA Discussion Papers 3746, Institute of Labor Economics (IZA).
- Raimondos-Møller, Pascalis & Schmitt, Nicolas, 2010. "Commodity taxation and parallel imports," Journal of Public Economics, Elsevier, vol. 94(1-2), pages 153-162, February.
- Schmitt, Nicolas & Raimondos, Pascalis, 2007. "Commodity Taxation and Parallel Imports," CEPR Discussion Papers 6580, C.E.P.R. Discussion Papers.
- Raimondos-Møller, Pascalis & Schmitt, Nicolas, 2007. "Commodity Taxation and Parallel Imports," Working Papers 04-2007, Copenhagen Business School, Department of Economics.
- Alan, Sule & Atalay, Kadir & Crossley, Thomas F. & Jeon, Sung-Hee, 2010. "New evidence on taxes and portfolio choice," Journal of Public Economics, Elsevier, vol. 94(11-12), pages 813-823, December.
- Sule Alan & Kadir Atalay & Thomas F. Crossley & Sung-Hee Jeon, 2009. "New Evidence on Taxes and Portfolio Choice," Quantitative Studies in Economics and Population Research Reports 431, McMaster University.
- Sule Alan & Kadir Atalay & Thomas Crossley & Sung-Hee Jeon, 2009. "New evidence on taxes and portfolio choice," IFS Working Papers W09/11, Institute for Fiscal Studies.
- Sule Alan & Kadir Atalay & Thomas F. Crossley & Sung-Hee Jeon, 2009. "New Evidence on Taxes and Portfolio Choice," Social and Economic Dimensions of an Aging Population Research Papers 245, McMaster University.
- Blomquist, Sören & Selin, Håkan, 2010. "Hourly wage rate and taxable labor income responsiveness to changes in marginal tax rates," Journal of Public Economics, Elsevier, vol. 94(11-12), pages 878-889, December.
- Blomquist, Sören & Selin, Håkan, 2008. "Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates," Working Paper Series, Center for Fiscal Studies 2009:1, Uppsala University, Department of Economics.
- Sören Blomquist & Håkan Selin, 2009. "Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates," CESifo Working Paper Series 2644, CESifo.
- Blomquist, Sören & Selin, Håkan, 2008. "Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates," Working Paper Series 2008:16, Uppsala University, Department of Economics.
- Iris Claus & John Creedy & Josh Teng, 2012. "The Elasticity of Taxable Income in New Zealand," Fiscal Studies, Institute for Fiscal Studies, vol. 33(3), pages 287-303, September.
- Iris Claus & John Creedy & Josh Teng, 2010. "The Elasticity of Taxable Income in New Zealand," Department of Economics - Working Papers Series 1104, The University of Melbourne.
- Iris Claus & John Creedy & Josh Teng, 2012. "The Elasticity of Taxable Income in New Zealand," Treasury Working Paper Series 12/03, New Zealand Treasury.
- Iris Claus & John Creedy & Josh Teng, 2010. "The Elasticity of Taxable Income in New Zealand," CAMA Working Papers 2010-21, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
- Claus, Iris & Creedy, John & Teng, Josh, 2012. "The Elasticity of Taxable Income in New Zealand," Working Paper Series 18709, Victoria University of Wellington, Chair in Public Finance.
- Claus, Edda & Claus, Iris, 2011. "Effects of Taxation on Migration: Some Evidence for the ASEAN and APEC Economies," Asian Development Review, Asian Development Bank, vol. 28(1), pages 22-50.
- Edda Claus & Iris Claus, 2011. "Effects of Taxation on Migration: Some Evidence for the ASEAN and APEC Economies," Asian Development Review (ADR), World Scientific Publishing Co. Pte. Ltd., vol. 28(01), pages 22-50, June.
- Edda Claus & Iris Claus & Michael Dörsam, 2010. "The Effects of Taxation on Migration: Some Evidence for the ASEAN and APEC Economies," Melbourne Institute Working Paper Series wp2010n19, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- Edda Claus & Iris Claus & Michael Dorsam, 2010. "The effects of taxation on migration: Some evidence for the ASEAN and APEC economies," CAMA Working Papers 2010-36, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
- Absalón, Carlos & Urzúa, Carlos M., 2010. "Modelos de micro-simulación para el análisis de las políticas públicas," EGAP Working Papers 2010-02, Tecnológico de Monterrey, Campus Ciudad de México.
- Christian A. L. Hilber & Tracy M. Turner, 2014. "The Mortgage Interest Deduction and its Impact on Homeownership Decisions," The Review of Economics and Statistics, MIT Press, vol. 96(4), pages 618-637, October.
- Christian A. L. Hilber & Tracy M. Turner, 2010. "The Mortgage Interest Deduction and its Impact on Homeownership Decisions," SERC Discussion Papers 0055, Centre for Economic Performance, LSE.
- Hilber, Christian A. L. & Turner, Tracy M., 2014. "The mortgage interest deduction and its impact on homeownership decisions," LSE Research Online Documents on Economics 49843, London School of Economics and Political Science, LSE Library.
- Hilber, Christian A. L. & Turner, Tracy M., 2010. "The mortgage interest deduction and its impact on homeownership decisions," LSE Research Online Documents on Economics 31759, London School of Economics and Political Science, LSE Library.
- LIEGEOIS Philippe & BERGER Frédéric & ISLAM Nizamul & WAGENER Raymond, 2009. "Cross-validating administrative and survey datasets through microsimulation and the assessment of a tax reform in Luxembourg," IRISS Working Paper Series 2009-16, IRISS at CEPS/INSTEAD.
- Islam, Nizamul & Liégeois, Philippe & Berger, Frederic & Wagener, Raymond, 2010. "Cross-validating administrative and survey datasets through microsimulation and the assessment of a tax reform in Luxembourg," EUROMOD Working Papers EM1/10, EUROMOD at the Institute for Social and Economic Research.
- A. Decoster & K. De Swerdt & K. Orsini, 2010. "A Belgian Flat Income Tax: Effects on Labour Supply and Income Distribution," Review of Business and Economic Literature, Intersentia, vol. 55(1), pages 23-55, March.
- André Decoster & Kris De Swerdt & Kristian Orsini, 2010. "A Belgian Flat Income Tax. Effects on Labour Supply and Income Distribution," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, vol. 0(1), pages 23-54.
- André Decoster & Kris De Swerdt & Kristian Orsini, 2008. "A Belgian flat income tax: effects on labour supply and income distribution," Working Papers of Department of Economics, Leuven ces0820, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
- Decoster, André & Orsini, Kristian & De Swerdt, Kris, 2008. "A Belgian flat income tax: effects on labour supply and income distribution," EUROMOD Working Papers EM8/08, EUROMOD at the Institute for Social and Economic Research.
- Borissov, Kirill & Surkov, Alexander, 2010. "Endogenous growth in a model with heterogeneous agents and voting on public goods," MPRA Paper 27517, University Library of Munich, Germany.
- Kirill Borissov & Alexander Surkov, 2010. "Endogenous Growth in a Model with Heterogeneous Agents and Voting on Public Goods," EUSP Department of Economics Working Paper Series Ec-01/10, European University at St. Petersburg, Department of Economics, revised 29 Sep 2010.
- Borissov, Kirill & Surkov, Alexander, 2010. "Endogenous growth in a model with heterogeneous agents and voting on public goods," MPRA Paper 27517, University Library of Munich, Germany.
- Kirill Borissov & Alexander Surkov, 2010. "Endogenous Growth in a Model with Heterogeneous Agents and Voting on Public Goods," EUSP Department of Economics Working Paper Series 2010/01, European University at St. Petersburg, Department of Economics, revised 29 Sep 2010.
- Leonzio Rizzo & Laura Bertin, 2010. "Simulazione finanziaria della Legge delega 42/2009: una proposta di riparto e prime valutazioni," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 0(1-6), pages 105-125.
- Arnstein Aassve & Maria Grazia Pazienza & Chiara Rapallini, 2010. "Family taxation and labour market participation incentives in Italy," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 0(1-6), pages 189-217.
- Ruggero Paladini, 2010. "Le teorie della progressivit? nella seconda met? del Novecento," STUDI ECONOMICI, FrancoAngeli Editore, vol. 2010(102), pages 49-75.
- Teemu Lyytikäinen & Torsten Santavirta, 2013. "The effect of church tax on church membership," Journal of Population Economics, Springer;European Society for Population Economics, vol. 26(3), pages 1175-1193, July.
- Lyytikäinen, Teemu & Santavirta, Torsten, 2010. "The effect of church tax on church membership," Working Papers 20, VATT Institute for Economic Research.
- David Powell & Hui Shan, 2012. "Income Taxes, Compensating Differentials, and Occupational Choice: How Taxes Distort the Wage-Amenity Decision," American Economic Journal: Economic Policy, American Economic Association, vol. 4(1), pages 224-247, February.
- David Powell & Hui Shan, 2010. "Income taxes, compensating differentials, and occupational choice: how taxes distort the wage-amenity decision," Finance and Economics Discussion Series 2010-04, Board of Governors of the Federal Reserve System (U.S.).
- David Powell & Hui Shan, 2011. "Income Taxes, Compensating Differentials, and Occupational Choice How Taxes Distort the Wage-Amenity Decision," Working Papers WR-705-1, RAND Corporation.
- Sagiri Kitao, 2010. "Labor-dependent Capital Income Taxation That Encourages Work and Saving," 2010 Meeting Papers 271, Society for Economic Dynamics.
- Sagiri Kitao, 2010. "Labor-dependent capital income taxation that encourages work and saving," Staff Reports 435, Federal Reserve Bank of New York.
- Tatiana Malinina, 2010. "Recognition and Measurement of Tax Expenditures: International Experience and Russian Practice," Research Paper Series, Gaidar Institute for Economic Policy, issue 146P.
- Francois Langot & Coralia Quintero-Rojas, 2010. "Distortionary taxation, international business cycles and real wage: explaining some puzzling facts," Department of Economics and Finance Working Papers EC201002, Universidad de Guanajuato, Department of Economics and Finance.
- Georges Casamatta & Helmuth Cremer & Philippe De Donder, 2010. "Repeated electoral competition over nonlinear income tax schedules," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 35(4), pages 535-574, October.
- Cremer, Helmuth & Casamatta, Georges & De Donder, Philippe, 2008. "Repeated electoral competition over non-linear income tax schedules," CEPR Discussion Papers 7054, C.E.P.R. Discussion Papers.
- Georges Casamatta & Helmuth Cremer & Philippe de Donder, 2010. "Repeated electoral competition over nonlinear income tax schedules," Post-Print hal-02438116, HAL.
- Henri Sterdyniak, 2010. "Un trésor de 11 milliards d'euros ?," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(4), pages 15-32.
- Henri Sterdyniak, 2010. "Un trésor de 11 milliards d’euros ?," SciencePo Working papers Main hal-03461675, HAL.
- Henri Sterdyniak, 2010. "Un trésor de 11 milliards d’euros ?," Post-Print hal-03461675, HAL.
- Henri Sterdyniak, 2010. "Un trésor de 11 milliards d'euros ?," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(4), pages 15-32.
- Henri Sterdyniak, 2010. "Un trésor de 11 milliards d’euros ?," Post-Print hal-03461675, HAL.
- Henri Sterdyniak, 2010. "Un trésor de 11 milliards d’euros ?," SciencePo Working papers Main hal-03461675, HAL.
- Ann-Sofie Kolm & Birthe Larsen, 2019. "Underground activities and labour market performance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 41-70, February.
- Larsen, Birthe & Kolm, Ann-Sofie, 2010. "Underground Activities and Labour Market Performance," Working Papers 05-2010, Copenhagen Business School, Department of Economics.
- Kolm, Ann-Sofie & Larsen, Birthe, 2018. "Underground Activities and Labour Market Performance," Working Papers 1-2018, Copenhagen Business School, Department of Economics.
- Sanandaji, Tino & Wallace, Björn, 2010. "Fiscal Illusion and Fiscal Obfuscation:An Empirical Study of Tax Perception in Sweden," Working Paper Series 837, Research Institute of Industrial Economics.
- Blomquist, Sören & Simula, Laurent, 2019. "Marginal deadweight loss when the income tax is nonlinear," Journal of Econometrics, Elsevier, vol. 211(1), pages 47-60.
- Blomquist, Sören & Simula, Laurent, 2010. "Marginal Deadweight Loss when the Income Tax is Nonlinear," Working Paper Series 2010:3, Uppsala University, Department of Economics.
- Sören Blomquist & Laurent Simula, 2019. "Marginal deadweight loss when the income tax is nonlinear," Post-Print halshs-01644460, HAL.
- Blomquist, S. & Simula, L., 2016. "Marginal deadweight loss when the income tax is nonlinear," Working Papers 2016-02, Grenoble Applied Economics Laboratory (GAEL).
- Blomquist, Sören & Simula, Laurent, 2010. "Marginal Deadweight Loss when the Income Tax is Nonlinear," Working Paper Series, Center for Fiscal Studies 2010:1, Uppsala University, Department of Economics.
- Sören Blomquist & Laurent Simula, 2010. "Marginal Deadweight Loss when the Income Tax is Nonlinear," CESifo Working Paper Series 3053, CESifo.
- Eliason, M. & Ohlsson, H., 2013. "Timing of death and the repeal of the Swedish inheritance tax," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 45(C), pages 113-123.
- Eliason, Marcus & Ohlsson, Henry, 2010. "Timing of death and the repeal of the Swedish inheritance tax," Working Paper Series 2010:5, Uppsala University, Department of Economics.
- Eliason, Marcus & Ohlsson, Henry, 2010. "Timing of death and the repeal of the Swedish inheritance tax," Working Paper Series, Center for Fiscal Studies 2010:2, Uppsala University, Department of Economics.
- Tobias Lindhe & Jan Södersten, 2012. "The Norwegian shareholder tax reconsidered," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 424-441, June.
- Södersten, Jan & Lindhe, Tobias, 2010. "The Norwegian Shareholder Tax Reconsidered," Working Paper Series, Center for Fiscal Studies 2010:4, Uppsala University, Department of Economics.
- Södersten, Jan & Lindhe, Tobias, 2011. "The Norwegian Shareholder Tax Reconsidered," Working Paper Series 2011:6, Uppsala University, Department of Economics.
- Jacob, Martin, 2010. "Taxation, Dividends, and Share Repurchases: Taking Evidence Global," Working Paper Series, Center for Fiscal Studies 2010:10, Uppsala University, Department of Economics.
- Spencer Bastani & Sören Blomquist & Luca Micheletto, 2013. "The Welfare Gains Of Age‐Related Optimal Income Taxation," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 54(4), pages 1219-1249, November.
- Spencer Bastani & Sören Blomquist & Luca Micheletto, 2010. "The Welfare Gains of Age Related Optimal Income Taxation," CESifo Working Paper Series 3225, CESifo.
- Bastani, Spencer & Blomquist, Sören & Micheletto, Luca, 2010. "The Welfare Gains of Age Related Optimal Income Taxation," Working Paper Series, Center for Fiscal Studies 2010:12, Uppsala University, Department of Economics.
- Blomquist, Sören & Simula, Laurent, 2019. "Marginal deadweight loss when the income tax is nonlinear," Journal of Econometrics, Elsevier, vol. 211(1), pages 47-60.
- Blomquist, Sören & Simula, Laurent, 2010. "Marginal Deadweight Loss when the Income Tax is Nonlinear," Working Paper Series, Center for Fiscal Studies 2010:1, Uppsala University, Department of Economics.
- Sören Blomquist & Laurent Simula, 2019. "Marginal deadweight loss when the income tax is nonlinear," Post-Print halshs-01644460, HAL.
- Blomquist, S. & Simula, L., 2016. "Marginal deadweight loss when the income tax is nonlinear," Working Papers 2016-02, Grenoble Applied Economics Laboratory (GAEL).
- Blomquist, Sören & Simula, Laurent, 2010. "Marginal Deadweight Loss when the Income Tax is Nonlinear," Working Paper Series 2010:3, Uppsala University, Department of Economics.
- Sören Blomquist & Laurent Simula, 2010. "Marginal Deadweight Loss when the Income Tax is Nonlinear," CESifo Working Paper Series 3053, CESifo.
- Eliason, M. & Ohlsson, H., 2013. "Timing of death and the repeal of the Swedish inheritance tax," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 45(C), pages 113-123.
- Eliason, Marcus & Ohlsson, Henry, 2010. "Timing of death and the repeal of the Swedish inheritance tax," Working Paper Series, Center for Fiscal Studies 2010:2, Uppsala University, Department of Economics.
- Eliason, Marcus & Ohlsson, Henry, 2010. "Timing of death and the repeal of the Swedish inheritance tax," Working Paper Series 2010:5, Uppsala University, Department of Economics.
- 田中, 秀明 & Tanaka, Hideaki & タナカ , ヒデアキ, 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," PIE/CIS Discussion Paper 481, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University.
- Claus, Edda & Claus, Iris, 2011. "Effects of Taxation on Migration: Some Evidence for the ASEAN and APEC Economies," Asian Development Review, Asian Development Bank, vol. 28(1), pages 22-50.
- Edda Claus & Iris Claus, 2011. "Effects of Taxation on Migration: Some Evidence for the ASEAN and APEC Economies," Asian Development Review (ADR), World Scientific Publishing Co. Pte. Ltd., vol. 28(01), pages 22-50, June.
- Edda Claus & Iris Claus & Michael Dorsam, 2010. "The effects of taxation on migration: Some evidence for the ASEAN and APEC economies," CAMA Working Papers 2010-36, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
- Edda Claus & Iris Claus & Michael Dörsam, 2010. "The Effects of Taxation on Migration: Some Evidence for the ASEAN and APEC Economies," Melbourne Institute Working Paper Series wp2010n19, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- Arturo Galindo & Marcela Melendez, 2010. "Corporate Tax Stimulus and Investment in Colombia," Research Department Publications 4664, Inter-American Development Bank, Research Department.
- Galindo, Arturo & Meléndez Arjona, Marcela, 2010. "Corporate Tax Stimulus and Investment in Colombia," IDB Publications (Working Papers) 1716, Inter-American Development Bank.
- Tina Klautke & Alfons J. Weichenrieder, 2010. "Interest Income Tax Evasion, the EU Savings Directive and Capital Market Effects," Fiscal Studies, Institute for Fiscal Studies, vol. 31(1), pages 151-170, March.
- Tina Klautke & Alfons J. Weichenrieder & Alfons Weichenrieder, 2008. "Interest Income Tax Evasion, the EU Savings Directive, and Capital Market Effects," CESifo Working Paper Series 2300, CESifo.
- Kimberley Scharf & Sarah Smith, 2015. "The price elasticity of charitable giving: does the form of tax relief matter?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(2), pages 330-352, April.
- Kim Scharf & Sarah Smith, 2010. "The price elasticity of charitable giving: does the form of tax relief matter?," The Centre for Market and Public Organisation 10/247, The Centre for Market and Public Organisation, University of Bristol, UK.
- Kimberley Scharf & Sarah Smith, 2010. "The price elasticity of charitable giving: does the form of tax relief matter?," IFS Working Papers W10/07, Institute for Fiscal Studies.
- Scharf, Kim & Smith, Sarah, 2010. "The Price Elasticity of Charitable Giving:Does the Form of Tax Relief Matter?," CAGE Online Working Paper Series 03, Competitive Advantage in the Global Economy (CAGE).
- Rolf Aaberge & Ugo Colombino, 2012. "Accounting for family background when designing optimal income taxes: a microeconometric simulation analysis," Journal of Population Economics, Springer;European Society for Population Economics, vol. 25(2), pages 741-761, January.
- Aaberge, Rolf & Colombino, Ugo, 2009. "Accounting for Family Background when Designing Optimal Income Taxes: A Microeconometric Simulation Analysis," IZA Discussion Papers 4598, Institute of Labor Economics (IZA).
- Rolf Aaberge & Ugo Colombino, 2010. "Accounting for family background when designing optimal income taxes: A microeconometric simulation analysis," Working Papers 157, ECINEQ, Society for the Study of Economic Inequality.
- Rolf Aaberge & Ugo Colombino, 2010. "Accounting for Family Background when Designing Optimal Income Taxes. A Microeconometric Simulation Analysis," Discussion Papers 619, Statistics Norway, Research Department.
- Berri, Akli & Vincent Lyk-Jensen, Stéphanie & Mulalic, Ismir & Zachariadis, Theodoros, 2014. "Household transport consumption inequalities and redistributive effects of taxes: A repeated cross-sectional evaluation for France, Denmark and Cyprus," Transport Policy, Elsevier, vol. 36(C), pages 206-216.
- Akli Berri & Stéphanie Vincent Lyk-Jensen & Ismir Mulalic & Theodoros Zachariadis, 2010. "Transport consumption inequalities and redistributive effects of taxes: A comparison of France, Denmark and Cyprus," Working Papers 159, ECINEQ, Society for the Study of Economic Inequality.
- Pogorelskiy, Kirill & Seidl, Christian & Traub, Stefan, 2010. "Tax progression: International and intertemporal comparison using LIS data," Economics Working Papers 2010-08, Christian-Albrechts-University of Kiel, Department of Economics.
- Kirill Pogorelskiy & Christian Seidl & Stefan Traub, 2010. "Tax progression: International and intertemporal comparisons using LIS data," Working Papers 184, ECINEQ, Society for the Study of Economic Inequality.
- Kirill Pogorelskiy & Stefan Traub & Christian Seidl, 2010. "Tax Progression: International and Intertemporal Comparisons Using LIS Data," LIS Working papers 551, LIS Cross-National Data Center in Luxembourg.
- Ursula Schwarzhaupt & Salvador Valdés-Prieto, 2010. "Optimal Compulsion when Behavioral Biases vary and the State Errs," Documentos de Trabajo 389, Instituto de Economia. Pontificia Universidad Católica de Chile..
- Salvador Valdés-Prieto & Ursula Schwarzhaupt, 2011. "Optimal Compulsion when Behavioral Biases Vary and the State Errs," CESifo Working Paper Series 3316, CESifo.
- BERGER Frédéric & ISLAM Nizamul & LIEGEOIS Philippe, 2010. "Discrete choice Females Labour Supply Model in Luxembourg," LISER Working Paper Series 2010-10, Luxembourg Institute of Socio-Economic Research (LISER).
- Dietl, Helmut M. & Grossmann, Martin & Lang, Markus & Wey, Simon, 2013. "Incentive effects of bonus taxes in a principal-agent model," Journal of Economic Behavior & Organization, Elsevier, vol. 89(C), pages 93-104.
- Helmut Dietl & Martin Grossmann & Markus Lang & Simon Wey, 2010. "Incentive Effects of Bonus Taxes in a Principal-Agent Model," Working Papers 0140, University of Zurich, Institute for Strategy and Business Economics (ISU), revised Feb 2012.
- Helmut M. Dietl & Martin Grossmann & Markus Lang & Simon Wey, 2012. "Incentive Effects of Bonus Taxes in a Principal-Agent Model," Working Papers 313, University of Zurich, Department of Business Administration (IBW).
- Shingo Takahashi, 2010. "A Structural Estimation of the Effects of Spousal Tax Deduction and Social Security Systems on the Labor Supply of Japanese Married Women," Working Papers EMS_2010_08, Research Institute, International University of Japan.
- Colombino Ugo & Locatelli Marilena & Narazani Edlira & O'Donoghue Cathal, 2010. "Alternative Basic Income Mechanisms: An Evaluation Exercise With a Microeconometric Model," Basic Income Studies, De Gruyter, vol. 5(1), pages 1-31, September.
- Ugo Colombino & Marilena Locatelli & Edlira Narazani & Cathal O’Donoghue, 2010. "Alternative Basic Income Mechanisms: An Evaluation Exercise with a Microeconometric Model," CHILD Working Papers wp04_10, CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY.
- Colombino, Ugo & Locatelli, Marilena & Narazani, Edlira & O'Donoghue, Cathal, 2010. "Alternative Basic Income Mechanisms: An Evaluation Exercise with a Microeconometric Model," IZA Discussion Papers 4781, Institute of Labor Economics (IZA).
- Huttunen, Kristiina & Pirttilä, Jukka & Uusitalo, Roope, 2013. "The employment effects of low-wage subsidies," Journal of Public Economics, Elsevier, vol. 97(C), pages 49-60.
- Kristiina Huttunen & Jukka Pirttilä & Roope Uusitalo, 2009. "The employment effects of low-wage subsidies," Working Papers 254, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
- Huttunen, Kristiina & Pirttilä, Jukka & Uusitalo, Roope, 2010. "The Employment Effects of Low-Wage Subsidies," IZA Discussion Papers 4931, Institute of Labor Economics (IZA).
- Kristiina Huttunen & Jukka Pirttilä & Roope Uusitalo, 2010. "The Employment Effects of Low-Wage Subsidies," CESifo Working Paper Series 3043, CESifo.
- Herwig Immervoll & Olivier Bargain & Andreas Peichl & Sebastien Siegloch, 2010. "Distributional Consequences of Labor Demand Adjustments to a Downturn: A Model-Based Approach with Application to Germany 2008-09," OECD Social, Employment and Migration Working Papers 110, OECD Publishing.
- 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," IZA Discussion Papers 5220, Institute of Labor Economics (IZA).
- Olivier Bargain & Herwig Immervoll & Andreas Peichl & Sebastian Siegloch, 2010. "Distributional Consequences of Labor Demand Adjustments to a Downturn: A Model-based Approach with Application to Germany 2008-09," Working Papers 201030, School of Economics, University College Dublin.
- Oliver Bargain & Herwig Immervoll & Andreas Peichl & Sebastian Siegloch, 2010. "Distributional Consequences of Labor Demand Adjustments to a Downturn: A Model-Based Approach with Applications to Germany 2008-09," SOEPpapers on Multidisciplinary Panel Data Research 326, DIW Berlin, The German Socio-Economic Panel (SOEP).
- André Decoster & Peter Haan, 2010. "Empirical Welfare Analysis in Random Utility Models of Labour Supply," SOEPpapers on Multidisciplinary Panel Data Research 340, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Decoster, André & Haan, Peter, 2010. "Empirical Welfare Analysis in Random Utility Models of Labour Supply," IZA Discussion Papers 5301, Institute of Labor Economics (IZA).
- André Decoster & Peter Haan, 2010. "Empirical Welfare Analysis in Random Utility Models of Labour Supply," Discussion Papers of DIW Berlin 1074, DIW Berlin, German Institute for Economic Research.
- André DECOSTER & Peter HAAN, 2010. "Empirical welfare analysis in random utility models of labour supply," Working Papers of Department of Economics, Leuven ces10.30, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
- Dunnzlaff, Lina & Neumann, Dirk & Niehues, Judith & Peichl, Andreas, 2010. "Equality of Opportunity and Redistribution in Europe," IZA Discussion Papers 5375, Institute of Labor Economics (IZA).
- Philipp Doerrenberg & Andreas Peichl, 2013. "Progressive taxation and tax morale," Public Choice, Springer, vol. 155(3), pages 293-316, June.
- Philipp Doerrenberg & Andreas Peichl, 2010. "Progressive Taxation and Tax Morale," Cologne Graduate School Working Paper Series 01-06, Cologne Graduate School in Management, Economics and Social Sciences.
- Doerrenberg, Philipp & Peichl, Andreas, 2010. "Progressive Taxation and Tax Morale," IZA Discussion Papers 5378, Institute of Labor Economics (IZA).
- Peichl, Andreas & Schneider, Hilmar, 2010. "Soziale Gerechtigkeit durch Leistung und Gegenleistung: Workfare im Niedriglohnbereich," IZA Standpunkte 25, Institute of Labor Economics (IZA).
- Peichl, Andreas & Schneider, Hilmar & Siegloch, Sebastian, 2010. "Reform der Hinzuverdienstregeln in der Grundsicherung: Kein Entkommen aus der Transferfalle," IZA Standpunkte 26, Institute of Labor Economics (IZA).
- Peichl, Andreas & Pestel, Nico & Schneider, Hilmar & Siegloch, Sebastian, 2010. "Alter Wein in neuen Schläuchen: Der Fünf-Stufen-Steuertarif der FDP auf dem Prüfstein," IZA Standpunkte 27, Institute of Labor Economics (IZA).
- Richter, Wolfram F., 2010. "Finanzierung des Krankenversicherungsschutzes: Entgleiste Reformdebatte wieder auf Spur," IZA Standpunkte 29, Institute of Labor Economics (IZA).
- Ikuho Kochi & Raul Alberto Ponce Rodriguez, 2010. "Do Remittances Crowd Out The Government¡¯S Redistributive Policy?," Journal of Economic Development, Chung-Ang Unviersity, Department of Economics, vol. 35(4), pages 45-72, December.
- Johann K. Brunner & Susanne Pech, 2012. "Optimal Taxation of Bequests in a Model with Initial Wealth," Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(4), pages 1368-1392, December.
- Johann K. Brunner & Susanne Pech, 2010. "Optimum taxation of bequests in a model with initial wealth," NRN working papers 2010-02, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Johann K. Brunner & Susanne Pech, 2010. "Optimum taxation of bequests in a model with initial wealth," Economics working papers 2010-01, Department of Economics, Johannes Kepler University Linz, Austria.
- Johann K. Brunner & Susanne Pech, 2010. "Optimum Taxation of Bequests in a Model with Initial Wealth," CESifo Working Paper Series 2977, CESifo.
- Johann Brunner & Paul Eckerstorfer & Susanne Pech, 2013. "Optimal taxes on wealth and consumption in the presence of tax evasion," Journal of Economics, Springer, vol. 110(2), pages 107-124, October.
- Johann K. Brunner & Susanne Pech & Paul Eckerstorfer, 2010. "Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion," NRN working papers 2010-03, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Johann K. Brunner & Paul Eckerstorfer & Susanne Pech, 2010. "Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion," Economics working papers 2010-04, Department of Economics, Johannes Kepler University Linz, Austria.
- Johann K. Brunner & Susanne Pech, 2012. "Optimal Taxation of Bequests in a Model with Initial Wealth," Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(4), pages 1368-1392, December.
- Johann K. Brunner & Susanne Pech, 2010. "Optimum taxation of bequests in a model with initial wealth," Economics working papers 2010-01, Department of Economics, Johannes Kepler University Linz, Austria.
- Johann K. Brunner & Susanne Pech, 2010. "Optimum taxation of bequests in a model with initial wealth," NRN working papers 2010-02, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Johann K. Brunner & Susanne Pech, 2010. "Optimum Taxation of Bequests in a Model with Initial Wealth," CESifo Working Paper Series 2977, CESifo.
- Johann Brunner & Paul Eckerstorfer & Susanne Pech, 2013. "Optimal taxes on wealth and consumption in the presence of tax evasion," Journal of Economics, Springer, vol. 110(2), pages 107-124, October.
- Johann K. Brunner & Paul Eckerstorfer & Susanne Pech, 2010. "Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion," Economics working papers 2010-04, Department of Economics, Johannes Kepler University Linz, Austria.
- Johann K. Brunner & Susanne Pech & Paul Eckerstorfer, 2010. "Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion," NRN working papers 2010-03, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Chu-Shiu Li & Chwen-Chi Liu & Chen-Sheng Yang, 2010. "Tax Deductions for Losses and Equilibrium in Competitive Insurance Markets," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 38(1), pages 51-63, March.
- Jean-François Tremblay, 2010. "Taxation and skills investment in frictional labor markets," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(1), pages 52-66, February.
- Sven-Olov Daunfeldt & Ulrika Praski-Ståhlgren & Niklas Rudholm, 2010. "Do high taxes lock-in capital gains? Evidence from a dual income tax system," Public Choice, Springer, vol. 145(1), pages 25-38, October.
- Alfred Boss, 2010. "Steuervergünstigungen in Deutschland," Kiel Working Papers 1587, Kiel Institute for the World Economy.
- Pogorelskiy, Kirill & Seidl, Christian & Traub, Stefan, 2010. "Tax progression: International and intertemporal comparison using LIS data," Economics Working Papers 2010-08, Christian-Albrechts-University of Kiel, Department of Economics.
- Kirill Pogorelskiy & Stefan Traub & Christian Seidl, 2010. "Tax Progression: International and Intertemporal Comparisons Using LIS Data," LIS Working papers 551, LIS Cross-National Data Center in Luxembourg.
- Kirill Pogorelskiy & Christian Seidl & Stefan Traub, 2010. "Tax progression: International and intertemporal comparisons using LIS data," Working Papers 184, ECINEQ, Society for the Study of Economic Inequality.
- Lucian-Mihail Arnautu, 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," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, vol. 1, pages 204-214, December.
- Li Wang & Xuesong Li & Wenbo Wang & Zhou Guangbao, 2010. "Fiscal Policy, Regional Disparity and Poverty in China: a General Equilibrium Approach," Working Papers MPIA 2010-11, PEP-MPIA.
- Fochmann, Martin & Kiesewetter, Dirk & Sadrieh, Abdolkarim, 2012. "Investment behavior and the biased perception of limited loss deduction in income taxation," Journal of Economic Behavior & Organization, Elsevier, vol. 81(1), pages 230-242.
- Martin Fochmann & Dirk Kiesewetter & Abdolkarim Sadrieh, 2010. "Investment Behavior and the Biased Perception of Limited Loss Deduction in Income Taxation," FEMM Working Papers 100004, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
- Martin Fochmann & Dirk Kiesewetter & Abdolkarim Sadrieh, 2012. "The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 168(3), pages 519-545, September.
- Martin Fochmann & Dirk Kiesewetter & Abdolkarim Sadrieh, 2010. "The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions," FEMM Working Papers 100025, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
- Moreno-Ternero, Juan D., 2011. "Voting over piece-wise linear tax methods," Journal of Mathematical Economics, Elsevier, vol. 47(1), pages 29-36, January.
- Juan D. Moreno-Ternero, 2010. "Voting over piece-wise linear tax methods," Working Papers 10.02, Universidad Pablo de Olavide, Department of Economics.
- Juan D. Moreno-Ternero, 2010. "Voting over piece-wise linear tax methods," Working Papers 2010-01, Universidad de Málaga, Department of Economic Theory, Málaga Economic Theory Research Center.
- MORENO-TERNERO, Juan D., 2010. "Voting over piece-wise linear tax methods," LIDAM Discussion Papers CORE 2010080, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- MORENO-TERNERO, Juan D., 2011. "Voting over piece-wise linear tax methods," LIDAM Reprints CORE 2298, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Michael Overesch & Dennis Voeller, 2010. "The Impact of Personal and Corporate Taxation on Capital Structure Choices," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(3), pages 263-294, September.
- Timm Bönke & Sebastian Eichfelder, 2010. "Horizontal Equity in the German Tax-Benefit System: A Simulation Approach for Employees," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(3), pages 295-331, September.
- Bönke, Timm & Eichfelder, Sebastian, 2010. "Horizontal equity in the German tax-benefit system: A simulation approach for employees," Discussion Papers 2010/1, Free University Berlin, School of Business & Economics.
- Creedy, John & Sanz-Sanz, José Félix, 2011. "Modelling aggregate personal income tax revenue in multi-schedular and multi-regional structures," Economic Modelling, Elsevier, vol. 28(6), pages 2589-2595.
- John Creedy & Jose Felix Sanz-Sanz, 2010. "Modelling Aggregate Personal Income Tax Revenue in Multi-Schedular and Multi-Regional Structures," Department of Economics - Working Papers Series 1099, The University of Melbourne.
- Iris Claus & John Creedy & Josh Teng, 2012. "The Elasticity of Taxable Income in New Zealand," Fiscal Studies, Institute for Fiscal Studies, vol. 33(3), pages 287-303, September.
- Iris Claus & John Creedy & Josh Teng, 2010. "The Elasticity of Taxable Income in New Zealand," CAMA Working Papers 2010-21, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
- Iris Claus & John Creedy & Josh Teng, 2012. "The Elasticity of Taxable Income in New Zealand," Treasury Working Paper Series 12/03, New Zealand Treasury.
- Iris Claus & John Creedy & Josh Teng, 2010. "The Elasticity of Taxable Income in New Zealand," Department of Economics - Working Papers Series 1104, The University of Melbourne.
- Claus, Iris & Creedy, John & Teng, Josh, 2012. "The Elasticity of Taxable Income in New Zealand," Working Paper Series 18709, Victoria University of Wellington, Chair in Public Finance.
- Daniele Pacifico, 2013. "On the role of unobserved preference heterogeneity in discrete choice models of labour supply," Empirical Economics, Springer, vol. 45(2), pages 929-963, October.
- Daniele Pacifico, 2010. "On the role of unobserved preference heterogeneity in discrete choice models of labour supply," Center for the Analysis of Public Policies (CAPP) 0071, Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi".
- Gabrielle Fack & Camille Landais, 2010. "Are Tax Incentives for Charitable Giving Efficient? Evidence from France," American Economic Journal: Economic Policy, American Economic Association, vol. 2(2), pages 117-141, May.
- Gabrielle Fack & Camille Landais, 2010. "Are Tax Incentives for Charitable Giving Efficient? Evidence from France," NBER Chapters, in: Income Taxation, Trans-Atlantic Public Economics Seminar (TAPES), pages 117-141, National Bureau of Economic Research, Inc.
- Steven N. Kaplan & Joshua Rauh, 2010. "Wall Street and Main Street: What Contributes to the Rise in the Highest Incomes?," The Review of Financial Studies, Society for Financial Studies, vol. 23(3), pages 1004-1050, March.
- Steven N. Kaplan & Joshua Rauh, 2010. "Wall Street and Main Street: What Contributes to the Rise in the Highest Incomes?," NBER Chapters, in: Corporate Governance, National Bureau of Economic Research, Inc.
- Steven N. Kaplan & Joshua Rauh, 2007. "Wall Street and Main Street: What Contributes to the Rise in the Highest Incomes?," NBER Working Papers 13270, National Bureau of Economic Research, Inc.
- Roberto Perotti, 2010. "The Effects of Tax Shocks on Output: Not So Large, but Not Small Either," NBER Chapters, in: Fiscal Policy (Trans-Atlantic Public Economics Seminar, TAPES), pages 214-237, National Bureau of Economic Research, Inc.
- Roberto Perotti, 2011. "The Effects of Tax Shocks on Output: Not So Large, But Not Small Either," NBER Working Papers 16786, National Bureau of Economic Research, Inc.
- Louis Kaplow, 2010. "Targeted Savings and Labor Supply," NBER Working Papers 15656, National Bureau of Economic Research, Inc.
- Louis Kaplow, 2010. "On the Taxation of Private Transfers," NBER Working Papers 15818, National Bureau of Economic Research, Inc.
- Damon Jones, 2012. "Inertia and Overwithholding: Explaining the Prevalence of Income Tax Refunds," American Economic Journal: Economic Policy, American Economic Association, vol. 4(1), pages 158-185, February.
- Damon Jones, 2010. "Inertia and Overwithholding: Explaining the Prevalence of Income Tax Refunds," NBER Working Papers 15963, National Bureau of Economic Research, Inc.
- Andrew Ang & Vineer Bhansali & Yuhang Xing, 2010. "Build America Bonds," NBER Working Papers 16008, National Bureau of Economic Research, Inc.
- Jennifer Blouin & Jana Raedy & Douglas Shackelford, 2010. "Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes," NBER Working Papers 16129, National Bureau of Economic Research, Inc.
- Henrik Jacobsen Kleven & Camille Landais & Emmanuel Saez, 2013. "Taxation and International Migration of Superstars: Evidence from the European Football Market," American Economic Review, American Economic Association, vol. 103(5), pages 1892-1924, August.
- Saez, Emmanuel & Kleven, Henrik & Landais, Camille, 2010. "Taxation and International Migration of Superstars: Evidence from the European Football Market," CEPR Discussion Papers 8134, C.E.P.R. Discussion Papers.
- Henrik Kleven & Camille Landais & Emmanuel Saez, 2010. "Taxation and International Migration of Superstars: Evidence from the European Football Market," NBER Working Papers 16545, National Bureau of Economic Research, Inc.
- Jonathan A. Parker & Annette Vissing-Jorgensen, 2010. "The Increase in Income Cyclicality of High-Income Households and Its Relation to the Rise in Top Income Shares," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 41(2 (Fall)), pages 1-70.
- Jonathan A. Parker & Annette Vissing-Jorgensen, 2010. "The Increase in Income Cyclicality of High-Income Households and its Relation to the Rise in Top Income Shares," NBER Working Papers 16577, National Bureau of Economic Research, Inc.
- Zak, F., 2010. "Taxation in Walrasian Economy," Journal of the New Economic Association, New Economic Association, issue 6, pages 30-60.
- Christophe André, 2010. "A Bird's Eye View of OECD Housing Markets," OECD Economics Department Working Papers 746, OECD Publishing.
- Zdenek Hrdlicka & Margaret Morgan & David Prušvic & William Tompson & Laura Vartia, 2010. "Further Advancing Pro-growth Tax and Benefit Reform in the Czech Republic," OECD Economics Department Working Papers 758, OECD Publishing.
- Philip Hemmings, 2010. "Policy Options for Reducing Poverty and Raising Employment Rates in Israel," OECD Economics Department Working Papers 782, OECD Publishing.
- Álvaro Pina, 2010. "Towards a Less Distortive and More Efficient Tax System in Portugal," OECD Economics Department Working Papers 814, OECD Publishing.
- Dan Andrews, 2010. "Real House Prices in OECD Countries: The Role of Demand Shocks and Structural and Policy Factors," OECD Economics Department Working Papers 831, OECD Publishing.
- 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," IZA Discussion Papers 5220, Institute of Labor Economics (IZA).
- Herwig Immervoll & Olivier Bargain & Andreas Peichl & Sebastien Siegloch, 2010. "Distributional Consequences of Labor Demand Adjustments to a Downturn: A Model-Based Approach with Application to Germany 2008-09," OECD Social, Employment and Migration Working Papers 110, OECD Publishing.
- Olivier Bargain & Herwig Immervoll & Andreas Peichl & Sebastian Siegloch, 2010. "Distributional Consequences of Labor Demand Adjustments to a Downturn: A Model-based Approach with Application to Germany 2008-09," Working Papers 201030, School of Economics, University College Dublin.
- Oliver Bargain & Herwig Immervoll & Andreas Peichl & Sebastian Siegloch, 2010. "Distributional Consequences of Labor Demand Adjustments to a Downturn: A Model-Based Approach with Applications to Germany 2008-09," SOEPpapers on Multidisciplinary Panel Data Research 326, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Sucala Lucia & Cuzdriorean Dan Dacian & Fekete Szilveszter & Ienciu Nicoleta, 2010. "Empirical Evidence On The Effects Of Social Welfare And Taxation On Insurance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 595-600, July.
- Antonescu Mihail & Buziernescu Radu, 2010. "Fiscal Settlements Of Incomes Obtained From Abroad By Natural Persons Resident In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 488-494, December.
- Tulai Constantin & Moga Aura Carmen & Schiau Laura Liana & Paltinean Luminita, 2010. "Equity And Income Tax Redistribution," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 652-656, December.
- Steven N. Kaplan & Joshua Rauh, 2010. "Wall Street and Main Street: What Contributes to the Rise in the Highest Incomes?," NBER Chapters, in: Corporate Governance, National Bureau of Economic Research, Inc.
- Steven N. Kaplan & Joshua Rauh, 2010. "Wall Street and Main Street: What Contributes to the Rise in the Highest Incomes?," The Review of Financial Studies, Society for Financial Studies, vol. 23(3), pages 1004-1050, March.
- Steven N. Kaplan & Joshua Rauh, 2007. "Wall Street and Main Street: What Contributes to the Rise in the Highest Incomes?," NBER Working Papers 13270, National Bureau of Economic Research, Inc.
- Moreno-Ternero, Juan D., 2011. "Voting over piece-wise linear tax methods," Journal of Mathematical Economics, Elsevier, vol. 47(1), pages 29-36, January.
- Juan D. Moreno-Ternero, 2010. "Voting over piece-wise linear tax methods," Working Papers 2010-01, Universidad de Málaga, Department of Economic Theory, Málaga Economic Theory Research Center.
- Juan D. Moreno-Ternero, 2010. "Voting over piece-wise linear tax methods," Working Papers 10.02, Universidad Pablo de Olavide, Department of Economics.
- MORENO-TERNERO, Juan D., 2011. "Voting over piece-wise linear tax methods," LIDAM Reprints CORE 2298, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- MORENO-TERNERO, Juan D., 2010. "Voting over piece-wise linear tax methods," LIDAM Discussion Papers CORE 2010080, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Diego Martinez-Lopez, 2010. "How does a fisacl reform affect elasticities of income tax revenues? the case os Spain, 2003-2008," Working Papers 10.13, Universidad Pablo de Olavide, Department of Economics.
- Raghbendra Jha & Raghav Gaiha & Manoj K. Pandey, 2010. "Food Price Subsidy under Public Distribution System in Andhra Pradesh, Maharashtra and Rajasthan," ASARC Working Papers 2010-07, The Australian National University, Australia South Asia Research Centre.
- Ali Celikkaya, 2010. "Dual income tax: A reform option for personal income tax in Turkey," Business and Economic Horizons (BEH), Prague Development Center, vol. 3(3), pages 47-57, October.
- Luminiţa Ristea & Adina Trandafir, 2010. "Wealth Tax Within Europe In The Context Of A Possible Implementation In Romania – The Existing Wealth Tax And Its Decline In Europe," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 10(2), pages 299-306.
2009
- Paul Beaudry & Charles Blackorby & Dezsö Szalay, 2009.
"Taxes and Employment Subsidies in Optimal Redistribution Programs,"
American Economic Review, American Economic Association, vol. 99(1), pages 216-242, March.
- Beaudry, Paul & Blackorby, 1997. "Taxes and employment subsidies in an optimal redistribution program," CEPREMAP Working Papers (Couverture Orange) 9709, CEPREMAP.
- Beaudry, Paul & Blackorby, Charles, 2004. "Taxes And Employment Subsidies In Optimal Redistribution Programs," The Warwick Economics Research Paper Series (TWERPS) 708, University of Warwick, Department of Economics.
- Beaudry, Paul & Blackorby, Charles, 2004. "Taxes and Employment Subsidies in Optimal Redistribution Programs," Economic Research Papers 269602, University of Warwick - Department of Economics.
- Beaudry, Paul & Blackorby, Charles, 2006. "Taxes and Employment Subsidies in Optimal Redistribution Programs," The Warwick Economics Research Paper Series (TWERPS) 766, University of Warwick, Department of Economics.
- Beaudry, Paul & Blackorby, Charles & Szalay, Dezso, 2006. "Taxes and Employment Subsidies in Optimal Redistribution Programs," Economic Research Papers 269749, University of Warwick - Department of Economics.
- Beaudry, Paul & Blackorby, Charles, 2004. "Taxes and Employment Subsidies in Optimal Redistribution Programs," Economic Research Papers 269736, University of Warwick - Department of Economics.
- Paul Beaudry & Charles Blackorby, 1998. "Taxes and Employment Subsidies in Optimal Redistribution Programs," NBER Working Papers 6355, National Bureau of Economic Research, Inc.
- Juan Carlos Conesa & Sagiri Kitao & Dirk Krueger, 2009.
"Taxing Capital? Not a Bad Idea after All!,"
American Economic Review, American Economic Association, vol. 99(1), pages 25-48, March.
- Juan C. Conesa & Dirk Krueger, 2004. "Taxing Capital: Not a Bad Idea After All," 2004 Meeting Papers 403, Society for Economic Dynamics.
- Conesa, Juan Carlos & Kitao, Sagiri & Krueger, Dirk, 2006. "Taxing capital? Not a bad idea after all!," CFS Working Paper Series 2006/21, Center for Financial Studies (CFS).
- Juan Carlos Conesa & Sagiri Kitao & Dirk Krueger, 2007. "Taxing Capital? Not a Bad Idea After All!," NBER Working Papers 12880, National Bureau of Economic Research, Inc.
- Conesa, Juan Carlos & Krueger, Dirk & Kitao, Sagiri, 2006. "Taxing Capital? Not a Bad Idea After All!," CEPR Discussion Papers 5929, C.E.P.R. Discussion Papers.
- Matthew D. Shapiro & Joel Slemrod, 2009.
"Did the 2008 Tax Rebates Stimulate Spending?,"
American Economic Review, American Economic Association, vol. 99(2), pages 374-379, May.
- Matthew D. Shapiro & Joel B. Slemrod, 2009. "Did the 2008 Tax Rebates Stimulate Spending?," NBER Working Papers 14753, National Bureau of Economic Research, Inc.
- Steven Raphael & Eugene Smolensky, 2009. "Immigration and Poverty in the United States," American Economic Review, American Economic Association, vol. 99(2), pages 41-44, May.
- Marianne Bertrand & Adair Morse, 2009. "What Do High-Interest Borrowers Do with Their Tax Rebate?," American Economic Review, American Economic Association, vol. 99(2), pages 418-423, May.
- Clemens Sialm, 2009. "Tax Changes and Asset Pricing," American Economic Review, American Economic Association, vol. 99(4), pages 1356-1383, September.
- Thomas Piketty & Nancy Qian, 2009.
"Income Inequality and Progressive Income Taxation in China and India, 1986-2015,"
American Economic Journal: Applied Economics, American Economic Association, vol. 1(2), pages 53-63, April.
- Piketty, Thomas & Qian, Nancy, 2006. "Income Inequality and Progressive Income Taxation in China and India, 1986-2015," CEPR Discussion Papers 5703, C.E.P.R. Discussion Papers.
- Thomas Piketty & Nancy Qian, 2009. "Income Inequality and Progressive Income Taxation in China and India, 1986-2015," Post-Print halshs-00754381, HAL.
- Thomas Piketty & Nancy Qian, 2009. "Income Inequality and Progressive Income Taxation in China and India, 1986-2015," PSE-Ecole d'économie de Paris (Postprint) halshs-00754381, HAL.
- Emmanuel Saez, 2009.
"Details Matter: The Impact of Presentation and Information on the Take-Up of Financial Incentives for Retirement Saving,"
American Economic Journal: Economic Policy, American Economic Association, vol. 1(1), pages 204-228, February.
- Saez, Emmanuel, 2007. "Details Matter: The Impact of Presentation and Information on the Take-up of Financial Incentives for Retirement Saving," CEPR Discussion Papers 6386, C.E.P.R. Discussion Papers.
- Raj Chetty, 2009.
"Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance,"
American Economic Journal: Economic Policy, American Economic Association, vol. 1(2), pages 31-52, August.
- Raj Chetty, 2008. "Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance," NBER Working Papers 13844, National Bureau of Economic Research, Inc.
- Chetty, Nadarajan, 2009. "Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance," Scholarly Articles 9748527, Harvard University Department of Economics.
- Giacomo Corneo & Matthias Keese & Carsten Schröder, 2009. "The Riester Scheme and Private Savings: An Empirical Analysis based on the German SOEP," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 129(2), pages 321-332.
- Ralf Maiterth & Heiko Müller, 2009. "Beurteilung der Verteilungswirkungen der „rot-grünen“ Einkommensteuerpolitik," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 129(3), pages 375-390.
- Williamson, James M. & Brady, Michael P. & Durst, Ron L., 2009. "The Effect of the Housing Boom on Farm Land Values via Tax-Deferred Exchanges," 2009 Annual Meeting, July 26-28, 2009, Milwaukee, Wisconsin 49299, Agricultural and Applied Economics Association.
- Jeffrey R. Campbell & Zvi Hercowitz, 2019.
"Liquidity Constraints of the Middle Class,"
American Economic Journal: Economic Policy, American Economic Association, vol. 11(3), pages 130-155, August.
- Zvi Hercowitz & Jeffrey R. Campbell, 2009. "Liquidity Constraints of the Middle Class," 2009 Meeting Papers 323, Society for Economic Dynamics.
- Jeffrey Campbell & Zvi Hercowitz, 2012. "Liquidity Constraints of the Middle Class," 2012 Meeting Papers 98, Society for Economic Dynamics.
- Campbell, Jeffrey R. & Hercowitz, Zvi, 2009. "Liquidity Constraints of the Middle Class," Foerder Institute for Economic Research Working Papers 275732, Tel-Aviv University > Foerder Institute for Economic Research.
- Jeffrey R. Campbell & Zvi Hercowitz, 2009. "Liquidity constraints of the middle class," Working Paper Series WP-09-20, Federal Reserve Bank of Chicago.
- Radu BUZIERNESCU, 2009. "Considerations regarding the quality of taxable person in respect of VAT for natural persons," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(10), pages 132-135, December.
- Radu BUZIERNESCU & Mihai ANTONESCU, 2009. "Fiscal settlements regargind taxing the incomes of non-resident individuals and legal persons in Romania," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(9), pages 179-184, May.
- Mihai ANTONESCU & Radu BUZIERNESCU, 2009. "Electronic ways for the submission of fiscal declarations," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(9), pages 231-235, May.
- Madalin CINCA, 2009. "Dynamics of budgetary revenue in the conditions of Romanian integration in the European Union - a consequently of the tax and harmonization policy," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(9), pages 261-266, May.
- Iudit FODOR, 2009. "Tax burden - the tax evasion generator," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(9), pages 299-304, May.
- Nicoleta Mihaela DRACEA, 2009. "Taxation and fiscal pressure," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(9), pages 305-313, May.
- Prof. Ing. Ph.D Anna Schultzová & Ing. Denisa Kitová, 2009. "The Tax Policy And Its Impact On Labour Market In Slovakia," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(12), pages 34-41, April.
- José Adrian Pintos-Payeras & Rodolfo Hoffmann, 2009. "O Sacrifício Equitativo na Tributação Brasileira," Economia, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], vol. 10(4), pages 765-788.
- Raj Chetty, 2009.
"Sufficient Statistics for Welfare Analysis: A Bridge Between Structural and Reduced-Form Methods,"
Annual Review of Economics, Annual Reviews, vol. 1(1), pages 451-488, May.
- Raj Chetty, 2008. "Sufficient Statistics for Welfare Analysis: A Bridge Between Structural and Reduced-Form Methods," NBER Working Papers 14399, National Bureau of Economic Research, Inc.
- Chetty, Nadarajan, 2009. "Sufficient Statistics for Welfare Analysis: A Bridge Between Structural and Reduced-Form Methods," Scholarly Articles 9748528, Harvard University Department of Economics.
- Patricia Apps, 2009. "Tax Reform, Targeting and the Tax Burden on Women," CEPR Discussion Papers 609, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- Enzo Mignarri, 2009. "The amendments to the taxation of financial instruments," BANCARIA, Bancaria Editrice, vol. 9, pages 59-64, September.
- Miklós Somai, 2009. "Wealth Tax: Pros and Cons," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 5-14.
- Nikolay Galabov, 2009. "The Flat Tax – Theory and Practice," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 3-18.
- Nikolay Galabov, 2009. "The Flat Tax – Theory and Practice," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 7, pages 124-137.
- Césaire Meh & Yaz Terajima, 2009.
"Uninsurable investment risks and capital income taxation,"
Annals of Finance, Springer, vol. 5(3), pages 521-541, June.
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"Playing with the Hadamard product in decomposing Gini, concentration, redistribution and re-ranking indexes,"
Departmental Working Papers
2009-50, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
- Achille Vernizzi, 2009. "Playing with the Hadamard product in decomposing Gini, concentration, redistribution and re-ranking indexes," UNIMI - Research Papers in Economics, Business, and Statistics unimi-1085, Universitá degli Studi di Milano.
- Richard J. Cebula, 2009.
"Migration and the Tiebout‐Tullock Hypothesis Revisited,"
American Journal of Economics and Sociology, Wiley Blackwell, vol. 68(2), pages 541-551, April.
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- Cebula, Richard, 2001. "Migration and the Tiebout-Tullock Hypothesis Revisited," MPRA Paper 52413, University Library of Munich, Germany.
- Yukiko Abe, 2009. "The Effects Of The 1.03 Million Yen Ceiling In A Dynamic Labor Supply Model," Contemporary Economic Policy, Western Economic Association International, vol. 27(2), pages 147-163, April.
- Feld Lars P. & Reulier Emmanuelle, 2009.
"Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons,"
German Economic Review, De Gruyter, vol. 10(1), pages 91-114, February.
- Lars P. Feld & Emmanuelle Reulier, 2009. "Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons," German Economic Review, Verein für Socialpolitik, vol. 10(1), pages 91-114, February.
- Lars P. Feld & Emmanuelle Reulier, 2005. "Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons," CESifo Working Paper Series 1516, CESifo.
- Lars P. Feld & Emmanuelle Reulier, 2005. "Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons," CREMA Working Paper Series 2005-19, Center for Research in Economics, Management and the Arts (CREMA).
- Lars P. Feld & Emmanuelle Reulier, 2009. "Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons," German Economic Review, Verein für Socialpolitik, vol. 10, pages 91-114, February.
- Wolfram F. Richter, 2009.
"Zur zukünftigen Finanzierung der Gesundheitsausgaben in Deutschland,"
Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 10(4), pages 469-479, November.
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- Peter Egger & Doina Maria Radulescu, 2009.
"The Influence of Labour Taxes on the Migration of Skilled Workers,"
The World Economy, Wiley Blackwell, vol. 32(9), pages 1365-1379, September.
- Peter Egger & Doina Radulescu & Doina Maria Radulescu, 2008. "The Influence of Labor Taxes on the Migration of Skilled Workers," CESifo Working Paper Series 2462, CESifo.
- Chronis Panagiotis, 2009. "Modeling Distortionary Taxation," Working Papers 95, Bank of Greece.
- Lars P. Feld & Emmanuelle Reulier, 2009.
"Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons,"
German Economic Review, Verein für Socialpolitik, vol. 10(1), pages 91-114, February.
- Feld Lars P. & Reulier Emmanuelle, 2009. "Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons," German Economic Review, De Gruyter, vol. 10(1), pages 91-114, February.
- Lars P. Feld & Emmanuelle Reulier, 2005. "Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons," CREMA Working Paper Series 2005-19, Center for Research in Economics, Management and the Arts (CREMA).
- Lars P. Feld & Emmanuelle Reulier, 2005. "Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons," CESifo Working Paper Series 1516, CESifo.
- Mihir A Desai & Dhammika Dharmapala, 2011.
"Dividend Taxes and International Portfolio Choice,"
The Review of Economics and Statistics, MIT Press, vol. 93(1), pages 266-284, February.
- Mihir A. Desai & Dhammika Dharmapala, 2009. "Dividend Taxes and International Portfolio Choice," Working Papers 0911, Oxford University Centre for Business Taxation.
- Claudia Wesselbaum-Neugebauer, 2009. "Berufsbedingte Mobilität - empirische Befunde für Deutschland," Schumpeter Discussion Papers sdp09009, Universitätsbibliothek Wuppertal, University Library.
- Giorgio Bellettini & Filippo Taddei, 2009.
"Real Estate Prices and the Importance of Bequest Taxation,"
CESifo Working Paper Series
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- Giorgio Bellettini & Filippo Taddei, 2009. "Real Estate Prices and the Importance of Bequest Taxation," Carlo Alberto Notebooks 107, Collegio Carlo Alberto, revised 2011.
- Stefan Bach & Giacomo Corneo & Viktor Steiner, 2008.
"Effective Taxation of Top Incomes in Germany, 1992 - 2002,"
Discussion Papers of DIW Berlin
767, DIW Berlin, German Institute for Economic Research.
- Stefan Bach & Giacomo Corneo & Viktor Steiner, 2008. "Effective Taxation of Top Incomes in Germany, 1992-2002," CESifo Working Paper Series 2233, CESifo.
- Annette Alstadsæter & Erik Fjærli, 2009.
"Neutral taxation of shareholder income? Corporate responses to an announced dividend tax,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(4), pages 571-604, August.
- Annette Alstadsæter & Erik Fjaerli, 2009. "Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax," CESifo Working Paper Series 2530, CESifo.
- Marcel Gérard & Hubert Jayet & Sonia Paty, 2009. "Tax Interactions among Belgian Municipalities: Does Language Matter?," CESifo Working Paper Series 2558, CESifo.
- Paolo M. Panteghini, 2009.
"On the equivalence between labor and consumption taxation,"
Economics Bulletin, AccessEcon, vol. 29(2), pages 622-629.
- Paolo M. Panteghini, 2009. "On the Equivalence between Labor and Consumption Taxation," Working Papers 0904, University of Brescia, Department of Economics.
- Paolo Panteghini, 2009. "On the Equivalence between Labor and Consumption Taxation," CESifo Working Paper Series 2593, CESifo.
- Håkan Selin, 2014.
"The rise in female employment and the role of tax incentives. An empirical analysis of the Swedish individual tax reform of 1971,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(5), pages 894-922, October.
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- Håkan Selin, 2009. "The Rise in Female Employment and the Role of Tax Incentives - An Empirical Analysis of the Swedish Individual Tax Reform of 1971," CESifo Working Paper Series 2629, CESifo.
- 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," Working Paper Series, Center for Fiscal Studies 2009:3, Uppsala University, Department of Economics.
- Diamond, Peter, 2010.
"Taxes and Pensions,"
Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 6, pages 59-74.
- Peter Diamond, 2009. "Taxes and Pensions," Southern Economic Journal, John Wiley & Sons, vol. 76(1), pages 2-15, July.
- Peter Diamond, 2009. "Taxes and Pensions," Working Papers, Center for Retirement Research at Boston College wp2009-12, Center for Retirement Research, revised May 2009.
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"Hourly wage rate and taxable labor income responsiveness to changes in marginal tax rates,"
Journal of Public Economics, Elsevier, vol. 94(11-12), pages 878-889, December.
- Blomquist, Sören & Selin, Håkan, 2008. "Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates," Working Paper Series 2008:16, Uppsala University, Department of Economics.
- Sören Blomquist & Håkan Selin, 2009. "Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates," CESifo Working Paper Series 2644, CESifo.
- Blomquist, Sören & Selin, Håkan, 2008. "Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates," Working Paper Series, Center for Fiscal Studies 2009:1, Uppsala University, Department of Economics.
- Södersten, Jan & Lindhe, Tobias, 2009.
"Dividend taxation, share repurchases and the equity trap,"
Working Paper Series
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- Tobias Lindhe & Jan Södersten, 2009. "Dividend Taxation, Share Repurchases and the Equity Trap," CESifo Working Paper Series 2652, CESifo.
- Södersten, Jan & Lindhe, Tobias, 2009. "Dividend taxation, share repurchases and the equity trap," Working Paper Series, Center for Fiscal Studies 2009:5, Uppsala University, Department of Economics.
- Alessandro Cigno, 2011.
"Agency in Family Policy: A Survey,"
CESifo Economic Studies, CESifo Group, vol. 57(2), pages 305-331, June.
- Alessandro Cigno, 2009. "Agency in family policy: a survey," CHILD Working Papers wp16_09, CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY.
- Alessandro Cigno, 2009. "Agency in Family Policy: A Survey," CESifo Working Paper Series 2664, CESifo.
- Thomas Hemmelgarn & Gaëtan Nicodème, 2009.
"Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive,"
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- Thomas Hemmelgarn & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2009. "Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," CESifo Working Paper Series 2675, CESifo.
- Thomas Hemmelgarn & Gaetan Nicodeme, 2009. "Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," Taxation Papers 18, Directorate General Taxation and Customs Union, European Commission.
- Jean-Yves Duclos & Bernard Fortin & Andrée-Anne Fournier, 2009.
"An Analysis of Effective Marginal Tax Rates in Quebec,"
Canadian Public Policy, University of Toronto Press, vol. 35(3), pages 344-371, September.
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- Bosch, Nicole & van der Klaauw, Bas, 2012.
"Analyzing female labor supply — Evidence from a Dutch tax reform,"
Labour Economics, Elsevier, vol. 19(3), pages 271-280.
- Bosch, Nicole & van der Klaauw, Bas, 2009. "Analyzing Female Labor Supply: Evidence from a Dutch Tax Reform," IZA Discussion Papers 4238, Institute of Labor Economics (IZA).
- Nicole Bosch & B. van der Klaauw, 2010. "Analyzing female labor supply: Evidence from a Dutch tax reform," CPB Discussion Paper 155, CPB Netherlands Bureau for Economic Policy Analysis.
- van der Klaauw, Bas & Bosch, Nicole, 2009. "Analyzing female labor supply -- Evidence from a Dutch tax reform," CEPR Discussion Papers 7337, C.E.P.R. Discussion Papers.
- Diamond, Peter, 2010.
"Taxes and Pensions,"
Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 6, pages 59-74.
- Peter Diamond, 2009. "Taxes and Pensions," Southern Economic Journal, John Wiley & Sons, vol. 76(1), pages 2-15, July.
- Peter A. Diamond, 2009. "Taxes and Pensions," CESifo Working Paper Series 2636, CESifo.
- Peter Diamond, 2009. "Taxes and Pensions," Working Papers, Center for Retirement Research at Boston College wp2009-12, Center for Retirement Research, revised May 2009.
- Peter Diamond & Johannes Spinnewijn, 2011.
"Capital Income Taxes with Heterogeneous Discount Rates,"
American Economic Journal: Economic Policy, American Economic Association, vol. 3(4), pages 52-76, November.
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- Valentino Parisi, 2009.
"Tassazione e offerta di lavoro: gli effetti delle modifiche IRPEF introdotte nel periodo 1998-2002,"
STUDI ECONOMICI, FrancoAngeli Editore, vol. 0(99), pages 105-128.
- Valentino Parisi, 2009. "Tassazione e offerta di lavoro: gli effetti delle modifiche Irpef introdotte nel periodo 1998-2002," Working Papers 2009-07, Universita' di Cassino, Dipartimento di Economia e Giurisprudenza.
- Dieckhoener, Caroline & Peichl, Andreas, 2009.
"Financing Social Security: Simulating Different Welfare State Systems for Germany,"
IZA Discussion Papers
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- Caroline Dieckhoener & Andreas Peichl, 2009. "Financing Social Security: Simulating Different Welfare State Systems for Germany," SOEPpapers on Multidisciplinary Panel Data Research 180, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Peichl, Andreas & Dieckhoener, Caroline, 2009. "Financing social security: simulating different welfare state systems for Germany," EUROMOD Working Papers EM3/09, EUROMOD at the Institute for Social and Economic Research.
- Frank M. Fossen & Daniela Glocker, 2009.
"Expected Future Earnings, Taxation, and University Enrollment: A Microeconometric Model with Uncertainty,"
Discussion Papers of DIW Berlin
934, DIW Berlin, German Institute for Economic Research.
- Frank M. Fossen & Daniela Glocker, 2009. "Expected Future Earnings, Taxation, and University Enrollment: A Microeconometric Model with Uncertainty," SOEPpapers on Multidisciplinary Panel Data Research 241, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Stefan Bach, 2009. "Vermögensbesteuerung in Deutschland: eine Ausweitung trifft nicht nur Reiche," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 76(30), pages 478-486.
- Johannes Geyer & Viktor Steiner, 2009. "Zahl der Riester-Renten steigt sprunghaft: aber Geringverdiener halten sich noch zurück," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 76(32), pages 534-541.
- Richard Ochmann & Viktor Steiner, 2009. "Vermögensstrukturen im Lebenszyklus: immer noch große Unterschiede zwischen Ost- und Westdeutschland," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 76(36), pages 614-621.
- Frank M. Fossen & Daniela Glocker, 2009.
"Expected Future Earnings, Taxation, and University Enrollment: A Microeconometric Model with Uncertainty,"
SOEPpapers on Multidisciplinary Panel Data Research
241, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Frank M. Fossen & Daniela Glocker, 2009. "Expected Future Earnings, Taxation, and University Enrollment: A Microeconometric Model with Uncertainty," Discussion Papers of DIW Berlin 934, DIW Berlin, German Institute for Economic Research.
- Stefan Bach & Hermann Buslei, 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," Discussion Papers of DIW Berlin 950, DIW Berlin, German Institute for Economic Research.
- Junichiro Takahata, 2009. "Endogenous Population Growth, Social Security, and Dynamic Inefficiency," Macroeconomics Working Papers 23077, East Asian Bureau of Economic Research.
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"The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions,"
Economic Journal, Royal Economic Society, vol. 119(539), pages 1143-1161, July.
- Eckhard Janeba & Guttorm Schjelderup, 2009. "The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions," Economic Journal, Royal Economic Society, vol. 119(539), pages 1143-1161, July.
- Janeba, Eckhard & Schjelderup, Guttorm, 2008. "The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions," Discussion Papers 2008/22, Norwegian School of Economics, Department of Business and Management Science.
- Onrubia, Jorge & Rodado, M. Carmen & Ayala, Luis, 2009.
"How do services of owner-occupied housing affect income inequality and redistribution?,"
Journal of Housing Economics, Elsevier, vol. 18(3), pages 224-232, September.
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"Effects of flat tax reforms in Western Europe,"
Journal of Policy Modeling, Elsevier, vol. 31(5), pages 620-636, September.
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- Leigh, Andrew & van der Eng, Pierre, 2009.
"Inequality in Indonesia: What can we learn from top incomes?,"
Journal of Public Economics, Elsevier, vol. 93(1-2), pages 209-212, February.
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- Leigh Andrew, 2012.
"How Much Did the 2009 Australian Fiscal Stimulus Boost Demand? Evidence from Household-Reported Spending Effects,"
The B.E. Journal of Macroeconomics, De Gruyter, vol. 12(1), pages 1-24, March.
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"Income mobility in Russia (2000–2005),"
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"The Mexican Tax-Benefit System,"
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- Shawn Fremstad, 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," CEPR Reports and Issue Briefs 2009-02, Center for Economic and Policy Research (CEPR).
- Caroline Dieckhoener & Andreas Peichl, 2009.
"Financing Social Security: Simulating Different Welfare State Systems for Germany,"
SOEPpapers on Multidisciplinary Panel Data Research
180, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Peichl, Andreas & Dieckhoener, Caroline, 2009. "Financing social security: simulating different welfare state systems for Germany," EUROMOD Working Papers EM3/09, EUROMOD at the Institute for Social and Economic Research.
- Dieckhoener, Caroline & Peichl, Andreas, 2009. "Financing Social Security: Simulating Different Welfare State Systems for Germany," IZA Discussion Papers 4135, Institute of Labor Economics (IZA).
- Giuseppe Clerico, 2009. "Disabilit?, benessere e ruolo dello Stato," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 0(3-4), pages 5-28.
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"Tassazione e offerta di lavoro: gli effetti delle modifiche IRPEF introdotte nel periodo 1998-2002,"
STUDI ECONOMICI, FrancoAngeli Editore, vol. 0(99), pages 105-128.
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"Does tax policy affect executive compensation? Evidence from postwar tax reforms,"
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"Liquidity Constraints of the Middle Class,"
American Economic Journal: Economic Policy, American Economic Association, vol. 11(3), pages 130-155, August.
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- Jeffrey Campbell & Zvi Hercowitz, 2012. "Liquidity Constraints of the Middle Class," 2012 Meeting Papers 98, Society for Economic Dynamics.
- Jeffrey R. Campbell & Zvi Hercowitz, 2009. "Liquidity constraints of the middle class," Working Paper Series WP-09-20, Federal Reserve Bank of Chicago.
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"Income Inequality and Progressive Income Taxation in China and India, 1986-2015,"
American Economic Journal: Applied Economics, American Economic Association, vol. 1(2), pages 53-63, April.
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- Thomas Piketty & Nancy Qian, 2009. "Income Inequality and Progressive Income Taxation in China and India, 1986-2015," Post-Print halshs-00754381, HAL.
- Thomas Piketty & Nancy Qian, 2009. "Income Inequality and Progressive Income Taxation in China and India, 1986-2015," PSE-Ecole d'économie de Paris (Postprint) halshs-00754381, HAL.
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"L'efficacité économique peut-elle justifier l'augmentation des droits de succession ?,"
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"Income Inequality and Progressive Income Taxation in China and India, 1986-2015,"
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- N. Gregory Mankiw & Matthew Weinzierl, 2010.
"The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution,"
American Economic Journal: Economic Policy, American Economic Association, vol. 2(1), pages 155-176, February.
- N. Gregory Mankiw & Matthew Weinzierl, 2009. "The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution," NBER Working Papers 14976, National Bureau of Economic Research, Inc.
- N. Gregory Mankiw & Matthew C. Weinzierl, 2009. "The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution," Harvard Business School Working Papers 09-139, Harvard Business School.
- N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan, 2009.
"Optimal Taxation in Theory and Practice,"
Journal of Economic Perspectives, American Economic Association, vol. 23(4), pages 147-174, Fall.
- N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," NBER Working Papers 15071, National Bureau of Economic Research, Inc.
- N. Gregory Mankiw & Matthew C. Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," Harvard Business School Working Papers 09-140, Harvard Business School.
- Mankiw, N. Gregory & Weinzierl, Matthew Charles & Yagan, Danny Ferris, 2009. "Optimal Taxation in Theory and Practice," Scholarly Articles 4263739, Harvard University Department of Economics.
- Jakobsson, Niklas, 2009. "Why do you want lower taxes? Preferences regarding municipal income tax rates," Working Papers in Economics 345, University of Gothenburg, Department of Economics.
- Ericson, Peter & Flood, Lennart & Wahlberg, Roger, 2009.
"SWEtaxben: A Swedish Tax/Benefit Micro Simulation Model and an Evaluation of a Swedish Tax Reform,"
IZA Discussion Papers
4106, Institute of Labor Economics (IZA).
- Ericson, Peter & Flood, Lennart & Wahlberg, Roger, 2009. "SWEtaxben: A Swedish Tax/benefit Micro Simulation Model and an Evaluation of a Swedish Tax Reform," Working Papers in Economics 346, University of Gothenburg, Department of Economics.
- Peter Ericson & Lennart Flood, 2012.
"A Microsimulation Approach to an Optimal Swedish Income Tax,"
International Journal of Microsimulation, International Microsimulation Association, vol. 2(5), pages 2-21.
- Ericson, Peter & Flood, Lennart, 2009. "A Microsimulation Approach to an Optimal Swedish Income Tax," IZA Discussion Papers 4379, Institute of Labor Economics (IZA).
- Ericson, Peter & Flood, Lennart, 2009. "A Microsimulation Approach to an Optimal Swedish Income Tax," Working Papers in Economics 375, University of Gothenburg, Department of Economics.
- Andrea Asoni & Tino Sanandaji, 2014.
"Taxation and the quality of entrepreneurship,"
Journal of Economics, Springer, vol. 113(2), pages 101-123, October.
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- Håkan Selin, 2009.
"The Rise in Female Employment and the Role of Tax Incentives - An Empirical Analysis of the Swedish Individual Tax Reform of 1971,"
CESifo Working Paper Series
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- 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," Working Paper Series, Center for Fiscal Studies 2009:3, Uppsala University, Department of Economics.
- 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," Working Paper Series 2009:4, Uppsala University, Department of Economics.
- Håkan Selin, 2012.
"Marginal Tax Rates and Tax‐Favoured Pension Savings of the Self‐Employed: Evidence from Sweden,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(1), pages 79-100, March.
- Selin, Håkan, 2009. "Marginal tax rates and tax-favoured pension savings of the self-employed Evidence from Sweden," Working Paper Series 2009:6, Uppsala University, Department of Economics.
- Selin, Håkan, 2009. "Marginal tax rates and tax-favoured pension savings of the selfemployed Evidence from Sweden," Working Paper Series, Center for Fiscal Studies 2009:4, Uppsala University, Department of Economics.
- Håkan Selin, 2010. "Marginal Tax Rates and Tax-Favoured Pension Savings of the Self-Employed - Evidence from Sweden," CESifo Working Paper Series 3059, CESifo.
- Tobias Lindhe & Jan Södersten, 2009.
"Dividend Taxation, Share Repurchases and the Equity Trap,"
CESifo Working Paper Series
2652, CESifo.
- Södersten, Jan & Lindhe, Tobias, 2009. "Dividend taxation, share repurchases and the equity trap," Working Paper Series, Center for Fiscal Studies 2009:5, Uppsala University, Department of Economics.
- Södersten, Jan & Lindhe, Tobias, 2009. "Dividend taxation, share repurchases and the equity trap," Working Paper Series 2009:7, Uppsala University, Department of Economics.
- Onder, Ali Sina & Schlunk, Herwig, 2009. "Elderly Migration, State Taxes, and What They Reveal," Working Paper Series, Center for Fiscal Studies 2009:12, Uppsala University, Department of Economics.
- Ohlsson, Henry, 2011.
"The legacy of the Swedish gift and inheritance tax, 1884–2004,"
European Review of Economic History, Cambridge University Press, vol. 15(3), pages 539-569, December.
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- Ohlsson, Henry, 2009. "The legacy of the Swedish gift and inheritance tax, 1884-2004," Working Paper Series, Center for Fiscal Studies 2009:13, Uppsala University, Department of Economics.
- Håkan Selin, 2009.
"The Rise in Female Employment and the Role of Tax Incentives - An Empirical Analysis of the Swedish Individual Tax Reform of 1971,"
CESifo Working Paper Series
2629, CESifo.
- 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," Working Paper Series 2009:4, Uppsala University, Department of Economics.
- 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," Working Paper Series, Center for Fiscal Studies 2009:3, Uppsala University, Department of Economics.
- Håkan Selin, 2012.
"Marginal Tax Rates and Tax‐Favoured Pension Savings of the Self‐Employed: Evidence from Sweden,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(1), pages 79-100, March.
- Selin, Håkan, 2009. "Marginal tax rates and tax-favoured pension savings of the selfemployed Evidence from Sweden," Working Paper Series, Center for Fiscal Studies 2009:4, Uppsala University, Department of Economics.
- Selin, Håkan, 2009. "Marginal tax rates and tax-favoured pension savings of the self-employed Evidence from Sweden," Working Paper Series 2009:6, Uppsala University, Department of Economics.
- Håkan Selin, 2010. "Marginal Tax Rates and Tax-Favoured Pension Savings of the Self-Employed - Evidence from Sweden," CESifo Working Paper Series 3059, CESifo.
- Tobias Lindhe & Jan Södersten, 2009.
"Dividend Taxation, Share Repurchases and the Equity Trap,"
CESifo Working Paper Series
2652, CESifo.
- Södersten, Jan & Lindhe, Tobias, 2009. "Dividend taxation, share repurchases and the equity trap," Working Paper Series 2009:7, Uppsala University, Department of Economics.
- Södersten, Jan & Lindhe, Tobias, 2009. "Dividend taxation, share repurchases and the equity trap," Working Paper Series, Center for Fiscal Studies 2009:5, Uppsala University, Department of Economics.
- 高畑, 純一郎 & Takahata, Junichiro, 2009. "年金財政方式の経済分析 : 消費税方式の考察, An Economic Analysis on Pension Financing Methods: Is VAT Better than Wage Proportional Tax?," CCES Discussion Paper Series 10, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
- Jenny de Freitas, 2009.
"A probabilistic voting model of progressive taxation with incentive effects,"
Hacienda Pública Española / Review of Public Economics, IEF, vol. 190(3), pages 9-26, September.
- Jenny De Freitas, 2009. "A Probabilistic Voting Model of Progressive Taxation with Incentive Effects," DEA Working Papers 34, Universitat de les Illes Balears, Departament d'Economía Aplicada.
- N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan, 2009.
"Optimal Taxation in Theory and Practice,"
Journal of Economic Perspectives, American Economic Association, vol. 23(4), pages 147-174, Fall.
- N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," NBER Working Papers 15071, National Bureau of Economic Research, Inc.
- Mankiw, N. Gregory & Weinzierl, Matthew Charles & Yagan, Danny Ferris, 2009. "Optimal Taxation in Theory and Practice," Scholarly Articles 4263739, Harvard University Department of Economics.
- N. Gregory Mankiw & Matthew C. Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," Harvard Business School Working Papers 09-140, Harvard Business School.
- Raj Chetty, 2009.
"Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance,"
American Economic Journal: Economic Policy, American Economic Association, vol. 1(2), pages 31-52, August.
- Raj Chetty, 2008. "Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance," NBER Working Papers 13844, National Bureau of Economic Research, Inc.
- Chetty, Nadarajan, 2009. "Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance," Scholarly Articles 9748527, Harvard University Department of Economics.
- Raj Chetty, 2009.
"Sufficient Statistics for Welfare Analysis: A Bridge Between Structural and Reduced-Form Methods,"
Annual Review of Economics, Annual Reviews, vol. 1(1), pages 451-488, May.
- Raj Chetty, 2008. "Sufficient Statistics for Welfare Analysis: A Bridge Between Structural and Reduced-Form Methods," NBER Working Papers 14399, National Bureau of Economic Research, Inc.
- Chetty, Nadarajan, 2009. "Sufficient Statistics for Welfare Analysis: A Bridge Between Structural and Reduced-Form Methods," Scholarly Articles 9748528, Harvard University Department of Economics.
- Benjamin A. Olken & Monica Singhal, 2011.
"Informal Taxation,"
American Economic Journal: Applied Economics, American Economic Association, vol. 3(4), pages 1-28, October.
- Benjamin A. Olken & Monica Singhal, 2009. "Informal Taxation," NBER Working Papers 15221, National Bureau of Economic Research, Inc.
- Singhal, Monica & Olken, Benjamin A., 2009. "Informal Taxation," Scholarly Articles 4449108, Harvard Kennedy School of Government.
- Olken, Benjamin A. & Singhal, Monica, 2011. "Informal Taxation," Scholarly Articles 5689166, Harvard Kennedy School of Government.
- Olken, Benjamin A. & Singhal, Monica, 2009. "Informal Taxation," Working Paper Series rwp09-033, Harvard University, John F. Kennedy School of Government.
- Junichiro Takahata, 2009. "An Economic Analysis on Pension Financing Methods: Is VAT Better than Wage Proportional Tax?," Global COE Hi-Stat Discussion Paper Series gd08-043, Institute of Economic Research, Hitotsubashi University.
- Peter Gottfried & Daniela Witczak, 2009. "The Responses of Taxable Income Induced by Tax Cuts – Empirical Evidence from the German Taxpayer Panel," IAW Discussion Papers 57, Institut für Angewandte Wirtschaftsforschung (IAW).
- Conny Olovsson, 2009.
"Why Do Europeans Work So Little?,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 50(1), pages 39-61, February.
- Conny Olovsson, 2004. "Why do Europeans Work so Little?," 2004 Meeting Papers 760, Society for Economic Dynamics.
- Olovsson, Conny, 2004. "Why do Europeans Work so Little?," Seminar Papers 727, Stockholm University, Institute for International Economic Studies.
- Amelia M. Biehl & William H. Hoyt, 2014.
"The Taxpayer Relief Act Of 1997 And Homeownership: Is Smaller Now Better?,"
Economic Inquiry, Western Economic Association International, vol. 52(2), pages 646-658, April.
- Amelia M. Biehl & William Hoyt, 2009. "The Taxpayer Relief Act of 1997 and Homeownership: Is Smaller Now Better?," Working Papers 2009-04, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
- Alan, Sule & Atalay, Kadir & Crossley, Thomas F. & Jeon, Sung-Hee, 2010.
"New evidence on taxes and portfolio choice,"
Journal of Public Economics, Elsevier, vol. 94(11-12), pages 813-823, December.
- Sule Alan & Kadir Atalay & Thomas F. Crossley & Sung-Hee Jeon, 2009. "New Evidence on Taxes and Portfolio Choice," Quantitative Studies in Economics and Population Research Reports 431, McMaster University.
- Sule Alan & Kadir Atalay & Thomas Crossley & Sung-Hee Jeon, 2009. "New evidence on taxes and portfolio choice," IFS Working Papers W09/11, Institute for Fiscal Studies.
- Sule Alan & Kadir Atalay & Thomas F. Crossley & Sung-Hee Jeon, 2009. "New Evidence on Taxes and Portfolio Choice," Social and Economic Dimensions of an Aging Population Research Papers 245, McMaster University.
- Claudio Agostini & Mariel C. Siravegna, 2009.
"Efectos de la Exención Tributaria a las Ganancias de Capital en el Precio de las Acciones en Chile,"
ILADES-UAH Working Papers
inv233, Universidad Alberto Hurtado/School of Economics and Business.
- Claudio A. Agostini & Mariel C. Siravegna, 2010. "Efectos de la Exención Tributaria a las Ganancias de Capital en el Precio de las Acciones en Chile," Serie de Documentos de Trabajo 07, Superintendencia de Valores y Seguros.
- Onrubia, Jorge & Rodado, M. Carmen & Ayala, Luis, 2009.
"How do services of owner-occupied housing affect income inequality and redistribution?,"
Journal of Housing Economics, Elsevier, vol. 18(3), pages 224-232, September.
- Jorge Onrubia & M. Carmen Rodado & Luis Ayala, 2009. "How do services of owner-occupied housing affect income inequality and redistribution?," Working Papers 112, ECINEQ, Society for the Study of Economic Inequality.
- César Octavio Vargas-Téllez, 2009. "Tax–Benefit Incidence. The Mexican experience during the last twenty years," Working Papers 144, ECINEQ, Society for the Study of Economic Inequality.
- Akli Berri, 2009. "Transport consumption inequalities and redistributive effects of taxes: A repeated cross-sectional evaluation on French household data," Working Papers 145, ECINEQ, Society for the Study of Economic Inequality.
- LIEGEOIS Philippe & BERGER Frédéric & ISLAM Nizamul & WAGENER Raymond, 2009.
"Cross-validating administrative and survey datasets through microsimulation and the assessment of a tax reform in Luxembourg,"
IRISS Working Paper Series
2009-16, IRISS at CEPS/INSTEAD.
- Islam, Nizamul & Liégeois, Philippe & Berger, Frederic & Wagener, Raymond, 2010. "Cross-validating administrative and survey datasets through microsimulation and the assessment of a tax reform in Luxembourg," EUROMOD Working Papers EM1/10, EUROMOD at the Institute for Social and Economic Research.
- Fernando DI NICOLA, 2009. "Tassazione e Sostegno del Reddito Familiare," ISAE Working Papers 118, ISTAT - Italian National Institute of Statistics - (Rome, ITALY).
- Shingo Takahashi & Ana Maria Takahashi, 2009. "Gender Promotion Differences in Economics Departments in Japan: A Semi-parametric Duration Analysis," Working Papers EMS_2009_09, Research Institute, International University of Japan.
- Shingo Takahashi & Masumi Kawade & Ryuta Ray Kato, 2009. "Labor Supply of Japanese Married Women: Sensitivity Analysis and a New Estimate," Working Papers EMS_2009_14, Research Institute, International University of Japan.
- Toshihiro Ihori & Ryuta Ray Kato & Masumi Kawade & Shun-ichiro Bessho, 2009.
"Spousal Tax Deduction, Social Security System and the Labor Supply of Japanese Married Women,"
Working Papers
EMS_2009_15, Research Institute, International University of Japan.
- Shingo Takahashi & Masumi Kawade & Ryuta Ray Kato, 2009. "Spousal Tax Deduction, Social Security System and the Labor Supply of Japanese Married Women," Working Papers EMS_2009_16, Research Institute, International University of Japan.
- Ericson, Peter & Flood, Lennart & Wahlberg, Roger, 2009.
"SWEtaxben: A Swedish Tax/benefit Micro Simulation Model and an Evaluation of a Swedish Tax Reform,"
Working Papers in Economics
346, University of Gothenburg, Department of Economics.
- Ericson, Peter & Flood, Lennart & Wahlberg, Roger, 2009. "SWEtaxben: A Swedish Tax/Benefit Micro Simulation Model and an Evaluation of a Swedish Tax Reform," IZA Discussion Papers 4106, Institute of Labor Economics (IZA).
- Caroline Dieckhoener & Andreas Peichl, 2009.
"Financing Social Security: Simulating Different Welfare State Systems for Germany,"
SOEPpapers on Multidisciplinary Panel Data Research
180, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Dieckhoener, Caroline & Peichl, Andreas, 2009. "Financing Social Security: Simulating Different Welfare State Systems for Germany," IZA Discussion Papers 4135, Institute of Labor Economics (IZA).
- Peichl, Andreas & Dieckhoener, Caroline, 2009. "Financing social security: simulating different welfare state systems for Germany," EUROMOD Working Papers EM3/09, EUROMOD at the Institute for Social and Economic Research.
- Patricia Apps & Ray Rees, 2011.
"Relational Contracts, Taxation and the Household,"
CESifo Economic Studies, CESifo Group, vol. 57(2), pages 245-258, June.
- Apps, Patricia & Rees, Ray, 2009. "Relational Contracts, Taxation and the Household," IZA Discussion Papers 4189, Institute of Labor Economics (IZA).
- Bosch, Nicole & van der Klaauw, Bas, 2012.
"Analyzing female labor supply — Evidence from a Dutch tax reform,"
Labour Economics, Elsevier, vol. 19(3), pages 271-280.
- van der Klaauw, Bas & Bosch, Nicole, 2009. "Analyzing female labor supply -- Evidence from a Dutch tax reform," CEPR Discussion Papers 7337, C.E.P.R. Discussion Papers.
- Nicole Bosch & B. van der Klaauw, 2010. "Analyzing female labor supply: Evidence from a Dutch tax reform," CPB Discussion Paper 155, CPB Netherlands Bureau for Economic Policy Analysis.
- Bosch, Nicole & van der Klaauw, Bas, 2009. "Analyzing Female Labor Supply: Evidence from a Dutch Tax Reform," IZA Discussion Papers 4238, Institute of Labor Economics (IZA).
- Peter Ericson & Lennart Flood, 2012.
"A Microsimulation Approach to an Optimal Swedish Income Tax,"
International Journal of Microsimulation, International Microsimulation Association, vol. 2(5), pages 2-21.
- Ericson, Peter & Flood, Lennart, 2009. "A Microsimulation Approach to an Optimal Swedish Income Tax," Working Papers in Economics 375, University of Gothenburg, Department of Economics.
- Ericson, Peter & Flood, Lennart, 2009. "A Microsimulation Approach to an Optimal Swedish Income Tax," IZA Discussion Papers 4379, Institute of Labor Economics (IZA).
- Brown, Sarah & Harris, Mark N. & Taylor, Karl, 2012.
"Modelling charitable donations to an unexpected natural disaster: Evidence from the U.S. Panel Study of Income Dynamics,"
Journal of Economic Behavior & Organization, Elsevier, vol. 84(1), pages 97-110.
- Sarah Brown & Mark N. Harris & Karl Taylor, 2009. "Modelling Charitable Donations to an Unexpected Natural Disaster: Evidence from the U.S. Panel Study of Income Dynamics," Working Papers 2009015, The University of Sheffield, Department of Economics, revised Sep 2009.
- Brown, Sarah & Harris, Mark N. & Taylor, Karl, 2009. "Modelling Charitable Donations to an Unexpected Natural Disaster: Evidence from the U.S. Panel Study of Income Dynamics," IZA Discussion Papers 4424, Institute of Labor Economics (IZA).
- Rolf Aaberge & Ugo Colombino, 2012.
"Accounting for family background when designing optimal income taxes: a microeconometric simulation analysis,"
Journal of Population Economics, Springer;European Society for Population Economics, vol. 25(2), pages 741-761, January.
- Aaberge, Rolf & Colombino, Ugo, 2009. "Accounting for Family Background when Designing Optimal Income Taxes: A Microeconometric Simulation Analysis," IZA Discussion Papers 4598, Institute of Labor Economics (IZA).
- Rolf Aaberge & Ugo Colombino, 2010. "Accounting for Family Background when Designing Optimal Income Taxes. A Microeconometric Simulation Analysis," Discussion Papers 619, Statistics Norway, Research Department.
- Rolf Aaberge & Ugo Colombino, 2010. "Accounting for family background when designing optimal income taxes: A microeconometric simulation analysis," Working Papers 157, ECINEQ, Society for the Study of Economic Inequality.
- Herwig Immervoll & Mark Pearson, 2009.
"A Good Time for Making Work Pay? Taking Stock of In-Work Benefits and Related Measures across the OECD,"
OECD Social, Employment and Migration Working Papers
81, OECD Publishing.
- Immervoll, Herwig & Pearson, Mark, 2009. "A Good Time for Making Work Pay? Taking Stock of In-Work Benefits and Related Measures across the OECD," IZA Policy Papers 3, Institute of Labor Economics (IZA).
- Dieckhoener, Caroline & Peichl, Andreas, 2009. "Importing a Successful System? Simulating Different Regimes of Financing Social Security for Germany," IZA Policy Papers 8, Institute of Labor Economics (IZA).
- Fuest Clemens & Peichl Andreas, 2008.
"Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis,"
Review of Economics, De Gruyter, vol. 59(2), pages 94-113, August.
- Fuest, Clemens & Peichl, Andreas, 2007. "Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 07-9, University of Cologne, FiFo Institute for Public Economics.
- Fuest, Clemens & Peichl, Andreas, 2009. "Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis," IZA Standpunkte 11, Institute of Labor Economics (IZA).
- Wolfram F. Richter, 2009.
"Zur zukünftigen Finanzierung der Gesundheitsausgaben in Deutschland,"
Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 10(4), pages 469-479, November.
- Richter, Wolfram F., 2009. "Zur zukünftigen Finanzierung der Gesundheitsausgaben in Deutschland," IZA Standpunkte 15, Institute of Labor Economics (IZA).
- Neumann, Dirk & Peichl, Andreas & Schneider, Hilmar & Siegloch, Sebastian, 2009. "Die Steuerreformpläne der neuen Bundesregierung und das Bürgergeld: Eine Simulation von Risiken und Nebenwirkungen," IZA Standpunkte 21, Institute of Labor Economics (IZA).
- Horst Feldmann, 2009. "Government size and unemployment:evidence from developing countries," Journal of Developing Areas, Tennessee State University, College of Business, vol. 43(1), pages 315-330, September.
- Wagenhals Gerhard & Buck Jürgen, 2009. "Implementing a Dual Income Tax in Germany – Effects on Labor Supply and Income Distribution," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 229(1), pages 84-102, February.
- Wiemers Jürgen & Bruckmeier Kerstin, 2009. "Forecasting Behavioural and Distributional Effects of the Bofinger-Walwei Model using Microsimulation," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 229(4), pages 492-511, August.
- Césaire Meh & Yaz Terajima, 2009.
"Uninsurable investment risks and capital income taxation,"
Annals of Finance, Springer, vol. 5(3), pages 521-541, June.
- Césaire Meh & Yaz Terajima, 2009. "Uninsurable Investment Risks and Capital Income Taxation," Staff Working Papers 09-3, Bank of Canada.
- Abel Escribà-Folch, 2009. "Do authoritarian institutions mobilize economic cooperation?," Constitutional Political Economy, Springer, vol. 20(1), pages 71-93, March.
- Margit Schratzenstaller & Andreas Wagener, 2009. "The Austrian income tax tariff, 1955–2006," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 36(3), pages 309-330, August.
- Peter Lambert & Thor Thoresen, 2009.
"Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(2), pages 219-252, April.
- Peter J. Lambert & Thor O. Thoresen, 2005. "Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004," University of Oregon Economics Department Working Papers 2005-13, University of Oregon Economics Department, revised 27 Oct 2005.
- Peter J. Lambert & Thor O. Thoresen, 2005. "Base independence in the analysis of tax policy effects: with an application to Norway 1992-2004," Discussion Papers 434, Statistics Norway, Research Department.
- Thiess Buettner & Georg Wamser, 2009. "The impact of nonprofit taxes on foreign direct investment: evidence from German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(3), pages 298-320, June.
- Annette Alstadsæter & Erik Fjærli, 2009.
"Neutral taxation of shareholder income? Corporate responses to an announced dividend tax,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(4), pages 571-604, August.
- Annette Alstadsæter & Erik Fjaerli, 2009. "Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax," CESifo Working Paper Series 2530, CESifo.
- Akihiko Kaneko & Daisuke Matsuzaki, 2009. "Consumption tax and economic growth in an overlapping generations model with money holdings," Journal of Economics, Springer, vol. 98(2), pages 155-175, November.
- Frank Daumann & Alfred Wassermann, 2009. "Does trading votes in national elections change election outcomes?," Public Choice, Springer, vol. 139(3), pages 429-441, June.
- Joonhyuk Song, 2009. "An Empirical Evaluation of Fiscal Sustainability Near and Far," Korean Economic Review, Korean Economic Association, vol. 25, pages 133-164.
- Achim Boss & Alfred Boss & Thomas Boss, 2009. "Das Lohnsteueraufkommen in Deutschland - Erklärung und Prognose auf Basis der Lohnsteuerstatistik," Kiel Working Papers 1522, Kiel Institute for the World Economy.
- Achim Boss & Alfred Boss & Thomas Boss, 2009. "Die Änderungen des Einkommensteuertarifs: Folgen für das Lohnsteueraufkommen und die Leistungsanreize," Kiel Working Papers 1529, Kiel Institute for the World Economy.
- Peter Birch Sørensen, 2009. "The Theory of Optimal Taxation: New Developments and Policy Relevance," EPRU Working Paper Series 2009-09, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Sigitas Karpavicius, 2009. "The Effects of Fiscal Instruments on the Economy of Lithuania," Bank of Lithuania Working Paper Series 4, Bank of Lithuania.
- Alan, Sule & Atalay, Kadir & Crossley, Thomas F. & Jeon, Sung-Hee, 2010.
"New evidence on taxes and portfolio choice,"
Journal of Public Economics, Elsevier, vol. 94(11-12), pages 813-823, December.
- Sule Alan & Kadir Atalay & Thomas F. Crossley & Sung-Hee Jeon, 2009. "New Evidence on Taxes and Portfolio Choice," Social and Economic Dimensions of an Aging Population Research Papers 245, McMaster University.
- Sule Alan & Kadir Atalay & Thomas F. Crossley & Sung-Hee Jeon, 2009. "New Evidence on Taxes and Portfolio Choice," Quantitative Studies in Economics and Population Research Reports 431, McMaster University.
- Sule Alan & Kadir Atalay & Thomas Crossley & Sung-Hee Jeon, 2009. "New evidence on taxes and portfolio choice," IFS Working Papers W09/11, Institute for Fiscal Studies.
- Alan, Sule & Atalay, Kadir & Crossley, Thomas F. & Jeon, Sung-Hee, 2010.
"New evidence on taxes and portfolio choice,"
Journal of Public Economics, Elsevier, vol. 94(11-12), pages 813-823, December.
- Sule Alan & Kadir Atalay & Thomas F. Crossley & Sung-Hee Jeon, 2009. "New Evidence on Taxes and Portfolio Choice," Quantitative Studies in Economics and Population Research Reports 431, McMaster University.
- Sule Alan & Kadir Atalay & Thomas F. Crossley & Sung-Hee Jeon, 2009. "New Evidence on Taxes and Portfolio Choice," Social and Economic Dimensions of an Aging Population Research Papers 245, McMaster University.
- Sule Alan & Kadir Atalay & Thomas Crossley & Sung-Hee Jeon, 2009. "New evidence on taxes and portfolio choice," IFS Working Papers W09/11, Institute for Fiscal Studies.
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- Martin Weiss, 2009. "Higher Tax Rates on Labor? Evidence from German Panel Data," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 65(1), pages 73-92, March.
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"The Recent reforms of the Italian Personal Income Tax: Distributive and Efficiency Effects,"
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"The Recent reforms of the Italian Personal Income Tax: Distributive and Efficiency Effects,"
Rivista italiana degli economisti, Società editrice il Mulino, issue 1, pages 191-218.
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"The Recent reforms of the Italian Personal Income Tax: Distributive and Efficiency Effects,"
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"Taxes and Time Allocation: Evidence from Single Women,"
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"Ricardian or Spender Consumers? Evidence from a Taxpayer Survey Questionnaire,"
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"Modelling the impact of automatic fiscal stabilisers on output stabilisation in South Africa,"
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"Modelling charitable donations to an unexpected natural disaster: Evidence from the U.S. Panel Study of Income Dynamics,"
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"Tax evasion and self-employment in a high-tax country: evidence from Sweden,"
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"A probabilistic voting model of progressive taxation with incentive effects,"
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"Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia,"
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"The Unequal Geographic Burden of Federal Taxation,"
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"The Earned Income Tax Credit and Reported Self-Employment Income,"
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"The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions,"
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- Schönemann, Kristin, 2009. "Finanzierungsstrategien und ihre Auswirkungen auf den Unternehmenswert deutscher Immobilien-Kapitalgesellschaften," arqus Discussion Papers in Quantitative Tax Research 94, arqus - Arbeitskreis Quantitative Steuerlehre.
- Homburg, Stefan, 2009. "Neues zur Kirchensteuer," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 47(43), pages 2179-2181.
- Boss, Achim & Boss, Alfred & Boss, Thomas, 2009. "Das Lohnsteueraufkommen in Deutschland: Erklärung und Prognose auf Basis der Lohnsteuerstatistik," Kiel Working Papers 1522, Kiel Institute for the World Economy (IfW Kiel).
- Boss, Achim & Boss, Alfred & Boss, Thomas, 2009. "Die Änderungen des Einkommensteuertarifs: Folgen für das Lohnsteueraufkommen und die Leistungsanreize," Kiel Working Papers 1529, Kiel Institute for the World Economy (IfW Kiel).
- Kunze, Lars, 2010.
"Capital taxation, long-run growth, and bequests,"
Journal of Macroeconomics, Elsevier, vol. 32(4), pages 1067-1082, December.
- Kunze, Lars, 2009. "Capital Taxation, Long-run Growth, and Bequests," Ruhr Economic Papers 113, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
- Lars Kunze & Christiane Schuppert, 2010.
"Financing social security by taxing capital income: A bad idea?,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(3), pages 243-262, September.
- Kunze, Lars & Schuppert, Christiane, 2009. "Financing Social Security by Taxing Capital Income – A Bad Idea?," Ruhr Economic Papers 90, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
2008
- Emanuele, Canegrati, 2008. "Analysis of Intergenerational Inequality: the Role of Public Expenditure and Taxation," MPRA Paper 10926, University Library of Munich, Germany.
- Berliant, Marcus & Strauss, Robert P., 2008. "Distributional analysis of prospective 2009 US individual income taxes: current law and the candidates’ tax plans," MPRA Paper 11221, University Library of Munich, Germany.
- Herani, Gobind M., 2008. "Comparision of agro-based industry of Tharparkar and barrage area of Sindh," MPRA Paper 12140, University Library of Munich, Germany.
- Herani, Gobind M., 2008. "Agro-based industry of Tharparkar and barrage area of Sindh: Conclusion remarks," MPRA Paper 12141, University Library of Munich, Germany.
- Herani, Gobind M., 2002.
"Agro-based Industry of Tharparkar and Barrage Area of Sindh: Solutions and Suggested Policy,"
MPRA Paper
16066, University Library of Munich, Germany.
- Herani, Gobind M., 2008. "Agro-based industry of Tharparkar and barrage area of Sindh: Solutions and suggested policy," MPRA Paper 12143, University Library of Munich, Germany.
- Honekamp, Ivonne, 2008. "Effizienz der staatlichen Riester-Förderung - Eine empirische Analyse mit dem Sozio-oekonomischen Panel (SOEP) [Effectiveness of the public Riester subsidies - An empirical analysis using the Socio," MPRA Paper 27020, University Library of Munich, Germany.
- Cebula, Richard & Smith, Heather, 2008. "Teaching Political Economy: On the Economics Significance of the Public's Job Approval Rating of the President," MPRA Paper 56785, University Library of Munich, Germany.
- Ayoki, Milton & Obwona, Marios & Ogwapus, Moses, 2008. "The Revenue Effects of Uganda’s Tax Reforms, 1989-2008," MPRA Paper 78842, University Library of Munich, Germany.
- Landon, Stuart & Smith, Constance, 2008. "Taxation and bond market investment strategies: Evidence from the market for Government of Canada bonds," MPRA Paper 9959, University Library of Munich, Germany.
- Alexis Direr, 2008.
"Épargne retraite et redistribution,"
Économie et Statistique, Programme National Persée, vol. 417(1), pages 119-133.
- Direr, Alexis, 2008. "Epargne retraite et redistribution," CEPREMAP Working Papers (Docweb) 0804, CEPREMAP.
- Sullström, Risto & Riihelä, Marja & Suoniemi, Ilpo, 2008.
"Tax Progressivity and Recent Evolution of the Finnish Income Inequality,"
Discussion Papers
460, VATT Institute for Economic Research.
- Ilpo Suoniemi & Marja Riihelä & Risto Sullström, 2008. "Tax progressivity and recent evolution of the Finnish income inequality," Working Papers 246, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
- Kevin J. Mumford, 2008. "The Efficiency Cost of Child Tax Benefits," Purdue University Economics Working Papers 1220, Purdue University, Department of Economics.
- Sagiri Kitao, 2008. "Entrepreneurship, taxation and capital investment," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 11(1), pages 44-69, January.
- Félix Domínguez Barrero & Julio López Laborda, 2008.
"Planificación fiscal con el impuesto dual sobre la renta,"
Revista de Economia Aplicada, Universidad de Zaragoza, Departamento de Estructura Economica y Economia Publica, vol. 16(3), pages 89-110, Winter.
- Félix Domínguez Barrero & Julio López Laborda, "undated". "Planificación Fiscal Con El Impuesto Dual Sobre La Renta," Working Papers 26-05 Classification-JEL , Instituto de Estudios Fiscales.
- Duclos, Jean-Yves & Fortin, Bernard & Fournier, Andrée-Anne, 2008.
"Une analyse des taux marginaux effectifs d’imposition au Québec,"
L'Actualité Economique, Société Canadienne de Science Economique, vol. 84(1), pages 5-46, mars.
- Jean-Yves Duclos & Bernard Fortin & Andrée-Anne Fournier, 2006. "Une analyse des taux marginaux effectifs d'imposition au Québec," Cahiers de recherche 0627, CIRPEE.
- Figari, Francesco & Gandullia, Luca & Petrini, Marco, 2008. "Agevolazioni fiscali e settore non profit nell’esperienza italiana / Tax breaks and the non profit sector in Italy," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, vol. 61(2-3), pages 339-361.
- Garavello, Oscar, 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," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, vol. 61(2-3), pages 363-414.
- Bussolo, Maurizio & Medvedev, Denis, 2008.
"Do Remittances Have a Flip Side? A General Equilibrium Analysis of Remittances, Labor Supply Responses and Policy Options for Jamaica,"
Journal of Economic Integration, Center for Economic Integration, Sejong University, vol. 23, pages 734-764.
- Bussolo, Maurizio & Medvedev, Denis, 2007. "Do remittances have a flip side ? A general equilibrium analysis of remittances, labor supply responses, and policy options for Jamaica," Policy Research Working Paper Series 4143, The World Bank.
- Bussolo, Maurizio & Medvedev, Denis, 2007. "Do remittances have a flip side? A general equilibrium analysis of remittances, labor supply responses and policy options for Jamaica," Conference papers 331666, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
- Péter Bakos & Péter Benczúr & Dóra Benedek, 2008.
"The Elasticity of Taxable Income: Estimates and Flat Tax Predictions Using the Hungarian Tax Changes in 2005,"
MNB Working Papers
2008/7, Magyar Nemzeti Bank (Central Bank of Hungary).
- Péter Bakos & Péter Benczúr & Dora Benedek, 2008. "The Elasticity of Taxable Income: Estimates and Flat Tax Predictions using the Hungarian Tax Changes in 2005," RSCAS Working Papers 2008/32, European University Institute.
- Matteo Bassi, 2008. "I Will Survive: Capital Taxation, Voter Turnout and Time Inconsistency," CSEF Working Papers 206, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
- Ali ÇELİKKAYA & Hüseyin GÜRBÜZ, 2008. "Mükelleflerin Vergiye Karşı Tutum ve Davranışlarını Etkileyen Çeşitli Değişkenler Arasındaki İlişkinin Analizi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 2008-2.
- Henri Sterdyniak, 2011.
"Faut-il remettre en cause la politique familiale française ?,"
Revue de l'OFCE, Presses de Sciences-Po, vol. 0(1), pages 333-366.
- Henri Sterdyniak, 2011. "Faut-il remettre en cause la politique familiale française ?," SciencePo Working papers Main hal-01024182, HAL.
- Henri Sterdyniak, 2011. "Faut-il remettre en cause la politique familiale française ?," Sciences Po publications info:hdl:2441/5l6uh8ogmqi, Sciences Po.
- Henri Sterdyniak, 2011. "Faut-il remettre en cause la politique familiale française ?," Post-Print hal-01024182, HAL.
- Ivonne Honekamp & Daniel Possenriede, 2008. "Redistributive effects in public health care financing," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 9(4), pages 405-416, November.
- Herbert J Schuetze, 2008. "Tax Incentives and Entrepreneurship: Measurement and Data Considerations," International Studies in Entrepreneurship, in: Emilio Congregado (ed.), Measuring Entrepreneurship, chapter 0, pages 205-225, Springer.
- James Koch, 2008. "The relative decline of a Musgrave ‘Merit Good:’ the case of public support of flagship public universities," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 32(4), pages 368-379, October.
- Alicia Munnell, 2008. "“A reappraisal of social security financing”—revisited," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 32(4), pages 394-408, October.
- Thor O. Thoresen & Jørgen Aasness & Zhiyang Jia, 2008. "More realistic estimates of revenue changes from tax cuts," Discussion Papers 545, Statistics Norway, Research Department.
- Copenhagen Economics, 2008. "Study on reduced VAT applied to goods and services in the Member States of the European Union," Taxation Papers 13, Directorate General Taxation and Customs Union, European Commission, revised Oct 2008.
- Pricewaterhousecoopers, 2008. "Study on the possible impact of measures envisaged for fighting VAT fraud (More detailed information)," Taxation Studies 0020, Directorate General Taxation and Customs Union, European Commission.
- Pricewaterhousecoopers, 2008. "Study on the possible impact of measures envisaged for fighting VAT fraud (Timeframes)," Taxation Studies 0021, Directorate General Taxation and Customs Union, European Commission.
- Copenhagen Economics, 2008. "Reduced VAT for environmentally friendly products," Taxation Studies 0025, Directorate General Taxation and Customs Union, European Commission.
- European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
- Gilbert E. Metcalf, 2008.
"Using Tax Expenditures to Achieve Energy Policy Goals,"
American Economic Review, American Economic Association, vol. 98(2), pages 90-94, May.
- Gilbert E. Metcalf, 2008. "Using Tax Expenditures to Achieve Energy Policy Goals," NBER Working Papers 13753, National Bureau of Economic Research, Inc.
- Gilbert Metcalf, 2008. "Using Tax Expenditures to Achieve Energy Policy Goals," Discussion Papers Series, Department of Economics, Tufts University 0715, Department of Economics, Tufts University.
- Jang‐Ting Guo & Alan Krause, 2011.
"Optimal Nonlinear Income Taxation with Habit Formation,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 13(3), pages 463-480, June.
- Jang-Ting Guo & Alan Krause, 2008. "Optimal Nonlinear Income Taxation with Habit Formation," Working Papers 200810, University of California at Riverside, Department of Economics, revised Aug 2008.
- Christian Keuschnigg, 2008. "Tax Policy for Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2008 2008-07, Department of Economics, University of St. Gallen.
- Bakija, Jon & Heim, Bradley T., 2011.
"How Does Charitable Giving Respond to Incentives and Income? New Estimates From Panel Data,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 615-650, June.
- Jon Bakija & Bradley T. Heim, 2008. "How Does Charitable Giving Respond to Incentives and Income? New Estimates from Panel Data," NBER Chapters, in: Economic Analysis of Tax Expenditures, National Bureau of Economic Research, Inc.
- Jon Bakija & Bradley Heim, 2008. "How Does Charitable Giving Respond to Incentives and Income? New Estimates from Panel Data," Department of Economics Working Papers 2008-01, Department of Economics, Williams College, revised Jun 2011.
- Rolf Aaberge & Ugo Colombino & John E. Roemer, 2003.
"Optimal Taxation According to Equality of Opportunity: a Microeconometric Simulation Analysis,"
ICER Working Papers
05-2003, ICER - International Centre for Economic Research.
- Rolf Aaberge & Ugo Colombino & John E. Roemer, 2008. "Optimal Taxation According to Equality of Opportunity: A Microeconometric Simulation Analysis," CHILD Working Papers wp05_08, CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY.
- Rumpf, Dominik & Kiesewetter, Dirk & Dietrich, Maik, 2008. "Investitionsentscheidungen und die Begünstigung nicht entnommener Gewinne nach § 34a EStG," arqus Discussion Papers in Quantitative Tax Research 33, arqus - Arbeitskreis Quantitative Steuerlehre.
- Jacob, Martin, 2008. "Welche privaten Veräußerungsgewinne sollten besteuert werden?," arqus Discussion Papers in Quantitative Tax Research 49, arqus - Arbeitskreis Quantitative Steuerlehre.
- Martin Jacob & Rainer Niemann & Martin Weiss, 2008.
"The Rich Demystified - A Reply to Bach, Corneo, and Steiner (2008),"
CESifo Working Paper Series
2478, CESifo.
- Jacob, Martin & Niemann, Rainer & Weiss, Martin, 2008. "The rich demystified: A reply to Bach, Corneo, and Steiner (2008)," arqus Discussion Papers in Quantitative Tax Research 58, arqus - Arbeitskreis Quantitative Steuerlehre.
- Fochmann, Martin & Rumpf, Dominik, 2008. "Modellierung von Aktienanlagen bei laufenden Umschichtungen und einer Besteuerung von Veräußerungsgewinnen," arqus Discussion Papers in Quantitative Tax Research 59, arqus - Arbeitskreis Quantitative Steuerlehre.
- Corneo, Giacomo & Keese, Matthias & Schröder, Carsten, 2008. "Can governments boost voluntary retirement savings via tax incentives and subsidies? A German case study for low-income households," Economics Working Papers 2008-18, Christian-Albrechts-University of Kiel, Department of Economics.
- Rapp, Marc Steffen & Schwetzler, Bernhard, 2008. "Equilibrium security prices with capital income taxes and an exogenous interest rate," CEFS Working Paper Series 2008-08, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS).
- Homburg, Stefan, 2008. "Die Entfernungspauschale als steuertheoretische Herausforderung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 45-53.
- Homburg, Stefan, 2008. "Neue Entwicklungstendenzen der deutschen Steuerpolitik," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 51(1), pages 9-15.
- Fuest, Clemens & Thöne, Michael & Glasmacher, Gregor, 2008. "Ertragsabhängige und ertragsunabhängige Steuern [Income-dependent and income-independent taxation]," FiFo Reports - FiFo-Berichte 10, University of Cologne, FiFo Institute for Public Economics.
- Moog, Stefan, 2008. "MacSim: Ein Simulationsmodell zur Analyse der gesamtwirtschaftlichen Auswirkungen der demografischen Entwicklung in Deutschland," FZG Discussion Papers 29, University of Freiburg, Research Center for Generational Contracts (FZG).
- Boss, Alfred, 2008. "Steuervergünstigungen in Deutschland: Eine Aktualisierung," Kiel Working Papers 1398, Kiel Institute for the World Economy (IfW Kiel).
- Boss, Alfred, 2008. "Zur Entwicklung des Anspruchslohns in Deutschland," Kiel Working Papers 1463, Kiel Institute for the World Economy (IfW Kiel).
- Voeller, Dennis & Overesch, Michael, 2008. "The Impact of Personal and Corporate Taxation on Capital Structure Choices," ZEW Discussion Papers 08-020, ZEW - Leibniz Centre for European Economic Research.
- Borgloh, Sarah, 2008. "What Drives Giving in Extensive Welfare States? The Case of Germany," ZEW Discussion Papers 08-123, ZEW - Leibniz Centre for European Economic Research.
- Leonard E. Burman & Christopher Geissler & Eric J. Toder, 2008. "How Big Are Total Individual Income Tax Expenditures, and Who Benefits from Them?," American Economic Review, American Economic Association, vol. 98(2), pages 79-83, May.
- James Poterba & Todd Sinai, 2008. "Tax Expenditures for Owner-Occupied Housing: Deductions for Property Taxes and Mortgage Interest and the Exclusion of Imputed Rental Income," American Economic Review, American Economic Association, vol. 98(2), pages 84-89, May.
- Bogan, Vicki, 2008. "Are Higher 529 College Savings Plan Fees Linked to Greater State Tax Incentives?," Working Papers 51127, Cornell University, Department of Applied Economics and Management.
- Marcel Marekwica & Steffen Sebastian, 2008. "To Buy Or Not To Buy? Housing, Mortgages And Tax-Deferred Investing," ERES eres2008_204, European Real Estate Society (ERES).
- Patricia Apps & Ray Rees, 2008. "Taxation, Labour Supply and Saving," CEPR Discussion Papers 590, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- Booth, A.L. & Coles, M.G., 2010.
"Tax policy and returns to education,"
Labour Economics, Elsevier, vol. 17(1), pages 291-301, January.
- Alison L. Booth & Melvyn B. Coles, 2008. "Tax Policy and Returns to Education," CEPR Discussion Papers 591, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- Jordi Guilera Rafecas, 2008. "Top income shares in Portugal over the twentieth century," Working Papers in Economics 195, Universitat de Barcelona. Espai de Recerca en Economia.
- Saša Ranđelović, 2008. "Dual Income Tax - An Option For The Reform Of Personal Income Tax In Serbia?," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 53(178-179), pages 183-197, July - De.
- Blumkin, Tomer & Ruffle, Bradley J. & Ganun, Yosef, 2012.
"Are income and consumption taxes ever really equivalent? Evidence from a real-effort experiment with real goods,"
European Economic Review, Elsevier, vol. 56(6), pages 1200-1219.
- Blumkin, Tomer & Ruffle, Bradley J. & Ganun, Yosef, 2007. "Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods," MPRA Paper 6479, University Library of Munich, Germany.
- Tomer Blumkin & Bradley J. Ruffle & Yosef Ganun, 2008. "Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods," Working Papers 0801, Ben-Gurion University of the Negev, Department of Economics.
- Tomer Blumkin & Bradley J. Ruffle & Yosef Ganun, 2008. "Are Income and Consumption Taxes ever really Equivalent? Evidence from a Real-Effort Experiment with Real Goods," CESifo Working Paper Series 2194, CESifo.
- Blumkin, Tomer & Ruffle, Bradley & Ganun, Yosef, 2010. "Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods," IZA Discussion Papers 5145, Institute of Labor Economics (IZA).
- Claudia Senik, 2008.
"Ambition and Jealousy: Income Interactions in the ‘Old’ Europe versus the ‘New’ Europe and the United States,"
Economica, London School of Economics and Political Science, vol. 75(299), pages 495-513, August.
- Senik, Claudia, 2005. "Ambition and jealousy. Income Interactions in the "old" Europe versus The "New" Europe and the United States," CEPREMAP Working Papers (Docweb) 0510, CEPREMAP.
- Senik, Claudia, 2006. "Ambition and Jealousy: Income Interactions in the "Old" Europe versus the "New" Europe and the United States," IZA Discussion Papers 2083, Institute of Labor Economics (IZA).
- Claudia Senik, 2008. "Ambition and jealousy: Income interactions in the 'Old Europe versus the 'New' Europe and the United States," Post-Print halshs-00754274, HAL.
- Claudia Senik, 2007. "Ambition and jealousy. Income interactions in the "Old" Europe versus the "New" Europe and the United States," PSE Working Papers halshs-00590828, HAL.
- Sören Blomquist & Luca Micheletto, 2008.
"Age‐related Optimal Income Taxation,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 110(1), pages 45-71, March.
- Blomquist, Sören & Micheletto, Luca, 2003. "Age Related Optimal Income Taxation," Working Paper Series 2003:7, Uppsala University, Department of Economics.
- Claudia Wesselbaum-Neugebauer, 2008. "§ 34a EStG - Einstieg in eine rechtsformneutrale Besteuerung oder Option für ein virtuelles Trennungsprinzip?," Schumpeter Discussion Papers sdp08009, Universitätsbibliothek Wuppertal, University Library.
- Maria-Isabel Farfan-Portet & Jean Hindriks & Vincent Lorant, 2008.
"Progressivity of Childcare Tax Policies in Belgium,"
Recherches économiques de Louvain, De Boeck Université, vol. 74(2), pages 143-165.
- Maria-Isabel FAFAN-PORTET & Jean HINDRIKS & Vincent LORANT, 2008. "Progressivity of Childcare Tax Policies in Belgium," Discussion Papers (REL - Recherches Economiques de Louvain) 2008022, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
- W. Robert Reed & Cynthia L. Rogers & Mark Skidmore, 2008. "On Estimating Marginal Tax Rates and Tax Progressivities for U.S. States," Working Papers in Economics 08/17, University of Canterbury, Department of Economics and Finance.
- Saku Aura, 2004.
"Estate and Capital Gains Taxation: Efficiency and Political Economy Considerations,"
Working Papers
0408, Department of Economics, University of Missouri, revised 16 Dec 2004.
- Saku Aura, 2004. "Estate and Capital Gains Taxation: Efficiency and Political Economy Consideration," CESifo Working Paper Series 1198, CESifo.
- Saku Aura, 2004. "Estate and Capital Gains Taxation: Efficiency and Political Economy Considerations," Public Economics 0404011, University Library of Munich, Germany.
- Laszlo Goerke & Markus Pannenberg, 2005.
"Severance Pay and the Shadow of the Law: Evidence for West Germany,"
Discussion Papers of DIW Berlin
541, DIW Berlin, German Institute for Economic Research.
- Laszlo Goerke & Markus Pannenberg, 2005. "Severance Pay and the Shadow of the Law: Evidence for West Germany," CESifo Working Paper Series 1619, CESifo.
- Laszlo Goerke, 2007.
"Corporate and personal income tax declarations,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(3), pages 281-292, June.
- Goerke, Laszlo, 2006. "Corporate and Personal Income Tax Declarations," IZA Discussion Papers 2239, Institute of Labor Economics (IZA).
- Laszlo Goerke, 2006. "Corporate and Personal Income Tax Declarations," CESifo Working Paper Series 1781, CESifo.
- Lindhe, Tobias & Södersten, Jan, 2006.
"The Equity Trap, the Cost of Capital and the Firm´s Growth Path,"
Working Paper Series
2006:19, Uppsala University, Department of Economics.
- Tobias Lindhe & Jan Södersten, 2006. "The Equity Trap, the Cost of Capital and the Firm’s Growth Path," CESifo Working Paper Series 1801, CESifo.
- Rune Jansen Hagen & Gaute Torsvik, 2007.
"Irreversible Investments, Dynamic Inconsistency and Policy Convergence,"
CESifo Working Paper Series
1910, CESifo.
- Hagen, Rune Jansen & Torsvik, Gaute, 2008. "Irreversible investments, dynamic inconsistency and policy convergence," Working Papers in Economics 02/07, University of Bergen, Department of Economics.
- Holmlund, Bertil & Söderström, Martin, 2007.
"Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach,"
IZA Discussion Papers
3088, Institute of Labor Economics (IZA).
- Bertil Holmlund & Martin Söderström, 2007. "Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach," CESifo Working Paper Series 2121, CESifo.
- Holmlund, Bertil & Söderström, Martin, 2007. "Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach," Working Paper Series 2007:25, Uppsala University, Department of Economics.
- Blumkin, Tomer & Ruffle, Bradley J. & Ganun, Yosef, 2012.
"Are income and consumption taxes ever really equivalent? Evidence from a real-effort experiment with real goods,"
European Economic Review, Elsevier, vol. 56(6), pages 1200-1219.
- Blumkin, Tomer & Ruffle, Bradley J. & Ganun, Yosef, 2007. "Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods," MPRA Paper 6479, University Library of Munich, Germany.
- Tomer Blumkin & Bradley J. Ruffle & Yosef Ganun, 2008. "Are Income and Consumption Taxes ever really Equivalent? Evidence from a Real-Effort Experiment with Real Goods," CESifo Working Paper Series 2194, CESifo.
- Tomer Blumkin & Bradley J. Ruffle & Yosef Ganun, 2008. "Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods," Working Papers 0801, Ben-Gurion University of the Negev, Department of Economics.
- Blumkin, Tomer & Ruffle, Bradley & Ganun, Yosef, 2010. "Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods," IZA Discussion Papers 5145, Institute of Labor Economics (IZA).
- Tina Klautke & Alfons J. Weichenrieder, 2010.
"Interest Income Tax Evasion, the EU Savings Directive and Capital Market Effects,"
Fiscal Studies, Institute for Fiscal Studies, vol. 31(1), pages 151-170, March.
- Tina Klautke & Alfons J. Weichenrieder & Alfons Weichenrieder, 2008. "Interest Income Tax Evasion, the EU Savings Directive, and Capital Market Effects," CESifo Working Paper Series 2300, CESifo.
- Peter Egger & Doina Maria Radulescu, 2011.
"Labor Taxation and Foreign Direct Investment,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 113(3), pages 603-636, September.
- Peter Egger & Doina Radulescu & Doina Maria Radulescu, 2008. "Labour Taxation and Foreign Direct Investment," CESifo Working Paper Series 2309, CESifo.
- Johann K. Brunner & Susanne Pech, 2008.
"Optimum taxation of inheritances,"
Economics working papers
2008-06, Department of Economics, Johannes Kepler University Linz, Austria.
- Johann K. Brunner & Susanne Pech, 2008. "Optimum Taxation of Inheritances," CESifo Working Paper Series 2319, CESifo.
- Johann K. Brunner & Susanne Pech, 2008. "Optimum Taxation of Inheritance," NRN working papers 2008-02, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Peter Egger & Doina Maria Radulescu, 2009.
"The Influence of Labour Taxes on the Migration of Skilled Workers,"
The World Economy, Wiley Blackwell, vol. 32(9), pages 1365-1379, September.
- Peter Egger & Doina Radulescu & Doina Maria Radulescu, 2008. "The Influence of Labor Taxes on the Migration of Skilled Workers," CESifo Working Paper Series 2462, CESifo.
- Volker Meier & Matthias Wrede, 2013.
"Reducing the excess burden of subsidizing the stork: joint taxation, individual taxation, and family tax splitting,"
Journal of Population Economics, Springer;European Society for Population Economics, vol. 26(3), pages 1195-1207, July.
- Volker Meier & Matthias Wrede, 2008. "Reducing the Excess Burden of Subsidizing the Stork: Joint Taxation, Individual Taxation, and Family Tax Splitting," CESifo Working Paper Series 2470, CESifo.
- Meier, Volker & Wrede, Matthias, 2013. "Reducing the excess burden of subsidizing the stork: Joint taxation, individual taxation, and family tax splitting," Munich Reprints in Economics 19213, University of Munich, Department of Economics.
- Jacob, Martin & Niemann, Rainer & Weiss, Martin, 2008.
"The rich demystified: A reply to Bach, Corneo, and Steiner (2008),"
arqus Discussion Papers in Quantitative Tax Research
58, arqus - Arbeitskreis Quantitative Steuerlehre.
- Martin Jacob & Rainer Niemann & Martin Weiss, 2008. "The Rich Demystified - A Reply to Bach, Corneo, and Steiner (2008)," CESifo Working Paper Series 2478, CESifo.
- Alexis Direr, 2008.
"Épargne retraite et redistribution,"
Économie et Statistique, Programme National Persée, vol. 417(1), pages 119-133.
- Direr, Alexis, 2008. "Epargne retraite et redistribution," CEPREMAP Working Papers (Docweb) 0804, CEPREMAP.
- Martin Gervais & Manish Pandey, 2008.
"Who Cares About Mortgage Interest Deductibility?,"
Canadian Public Policy, University of Toronto Press, vol. 34(1), pages 1-24, March.
- Martin Gervais & Manish Pandey, 2005. "Who Cares about Mortgage Interest Deductibility?," University of Western Ontario, Economic Policy Research Institute Working Papers 20059, University of Western Ontario, Economic Policy Research Institute.
- Georges Casamatta & Helmuth Cremer & Philippe De Donder, 2010.
"Repeated electoral competition over nonlinear income tax schedules,"
Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 35(4), pages 535-574, October.
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- Maria-Isabel Farfan-Portet & Jean Hindriks & Vincent Lorant, 2008.
"Progressivity of Childcare Tax Policies in Belgium,"
Recherches économiques de Louvain, De Boeck Université, vol. 74(2), pages 143-165.
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"Wie progressiv ist Deutschland? Das stuer-und transfersystem im europaischen vergleich,"
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- Gerhard Wagenhals & Jürgen Buck, 2008. "Wie wirken Änderungen von Pendlerpauschale und Werbungskostenpauschale?: Ein Mikrosimulationsmodell," SOEPpapers on Multidisciplinary Panel Data Research 83, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Viktor Steiner & Katharina Wrohlich, 2008. "BAföG-Reform 2008: kaum Auswirkungen auf die Studienaufnahme von Abiturienten," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 75(30), pages 424-427.
- Stefan Bach & Giacomo Corneo & Viktor Steiner, 2008.
"Effective Taxation of Top Incomes in Germany, 1992-2002,"
CESifo Working Paper Series
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- Stefan Bach & Giacomo Corneo & Viktor Steiner, 2008. "Effective Taxation of Top Incomes in Germany, 1992 - 2002," Discussion Papers of DIW Berlin 767, DIW Berlin, German Institute for Economic Research.
- Frank M. Fossen, 2008. "Would a Flat Tax Stimulate Entrepreneurship in Germany?: A Behavioural Microsimulation Analysis Allowing for Risk," Discussion Papers of DIW Berlin 773, DIW Berlin, German Institute for Economic Research.
- Viktor Steiner & Katharina Wrohlich, 2012.
"Financial Student Aid and Enrollment in Higher Education: New Evidence from Germany,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(1), pages 124-147, March.
- Steiner, Viktor & Wrohlich, Katharina, 2008. "Financial Student Aid and Enrollment into Higher Education: New Evidence from Germany," IZA Discussion Papers 3601, Institute of Labor Economics (IZA).
- Viktor Steiner & Katharina Wrohlich, 2008. "Financial Student Aid and Enrollment into Higher Education: New Evidence from Germany," Discussion Papers of DIW Berlin 805, DIW Berlin, German Institute for Economic Research.
- Jose Palacin, 2008. "Innovation, Venture Capital and Globalization: the Role of Public Policies," UNECE Annual Report Economic Essays 2008_5, UNECE.
- Karsten Staehr, 2008. "Estimates of employment and welfare effects of personal labour income taxation in a flat-tax country : The case of Estonia," Bank of Estonia Working Papers 2008-03, Bank of Estonia, revised 30 Oct 2008.
- Jaanika Merikull & Karsten Staehr, 2008. "Unreported employment and tax evasion in mid-transition : comparing developments and causes in the Baltic States," Bank of Estonia Working Papers 2008-06, Bank of Estonia, revised 28 Nov 2008.
- Eliason, Marcus & Ohlsson, Henry, 2008.
"Living to save taxes,"
Economics Letters, Elsevier, vol. 100(3), pages 340-343, September.
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- Corneo, Giacomo, 2008.
"Charity and redistributive taxation in a unionized economy,"
Labour Economics, Elsevier, vol. 15(5), pages 831-843, October.
- Corneo, Giacomo, 2006. "Charity and redistributive taxation in a unionized economy," Discussion Papers 2006/21, Free University Berlin, School of Business & Economics.
- Corneo, Giacomo & Fong, Christina M., 2008.
"What's the monetary value of distributive justice,"
Journal of Public Economics, Elsevier, vol. 92(1-2), pages 289-308, February.
- Corneo, Giacomo & Fong, Christina, 2005. "What's the monetary value of distributive justice?," CEPR Discussion Papers 5227, C.E.P.R. Discussion Papers.
- Corneo, Giacomo & Fong, Christina M., 2007. "What´s the monetary value of distributive justice," Discussion Papers 2007/8, Free University Berlin, School of Business & Economics.
- Giacomo Corneo & Christina M. Fong, 2006. "What’s the Monetary Value of Distributive Justice?," CESifo Working Paper Series 1706, CESifo.
- Wilson, John Douglas, 2008. "A voluntary brain-drain tax," Journal of Public Economics, Elsevier, vol. 92(12), pages 2385-2391, December.
- LaLumia, Sara, 2008.
"The effects of joint taxation of married couples on labor supply and non-wage income,"
Journal of Public Economics, Elsevier, vol. 92(7), pages 1698-1719, July.
- Sara LaLumia, 2006. "The Effects of Joint Taxation of Married Couples on Labor Supply and Non-wage Income," Working Papers 28, Department of Economics, College of William and Mary.
- Kenneth A. Kriz & Jaanika Meriküll & Alari Paulus & Karsten Staehr & Kenneth A. Kriz & Jaanika Meriküll & Alari Paulus & Karsten Staehr, 2008.
"Why do Individuals Evade Payroll and Income Taxation in Estonia?,"
Chapters, in: Michael Pickhardt & Edward Shinnick (ed.), The Shadow Economy, Corruption and Governance, chapter 10, pages 240-264,
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- Kenneth A. Kriz & Jaanika Meriküll & Alari Paulus & Karsten Staehr, 2007. "Why Do Individuals Evade Payroll And Income Taxation In Estonia?," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 49, Faculty of Economics and Business Administration, University of Tartu (Estonia).
- Peter Krause, 2008. "Redistributive Impacts of Government and Private Household Activities. Trends in Equivalized Household Net Incomes and Intra-household Earnings in Germany, 1985-2005," European Journal of Economics and Economic Policies: Intervention, Edward Elgar Publishing, vol. 5(1), pages 129-153.
- Anders Frederiksen & Ebbe Krogh Graversen & Nina Smith, 2008.
"Overtime work, dual job holding, and taxation,"
Research in Labor Economics, in: Work, Earnings and Other Aspects of the Employment Relation, pages 25-55,
Emerald Group Publishing Limited.
- Frederiksen, Anders & Graversen, Ebbe K. & Smith, Nina, 2001. "Overtime Work, Dual Job Holding and Taxation," IZA Discussion Papers 323, Institute of Labor Economics (IZA).
- Frederiksen, A. & Graversen, E.K. & Smith, N., 2001. "Overtime Work, Dual Job Holding and Taxation," Papers 01-7, Aarhus School of Business - Department of Economics.
- Frederiksen, Anders & Graversen, Ebbe Krogh & Smith, Nina, 2001. "Overtime work, dual job holding and taxation," Working Papers 01-7, University of Aarhus, Aarhus School of Business, Department of Economics.
- Andreas Peichl & Thilo Schaefer, 2008.
"Wie progressiv ist Deutschland?: Das Steuer- und Transfersystem im europäischen Vergleich,"
SOEPpapers on Multidisciplinary Panel Data Research
102, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Peichl, Andreas & Schaefer, T., 2008. "Wie progressiv ist Deutschland? Das stuer-und transfersystem im europaischen vergleich," EUROMOD Working Papers EM1/08, EUROMOD at the Institute for Social and Economic Research.
- Paulus, Alari & Peichl, Andreas, 2008.
"Effects of flat tax reforms in Western Europe on equity and efficiency,"
ISER Working Paper Series
2008-06, Institute for Social and Economic Research.
- Paulus, Alari & Peichl, Andreas, 2008. "Effects of flat tax reforms in Western Europe on equity and efficiency," EUROMOD Working Papers EM2/08, EUROMOD at the Institute for Social and Economic Research.
- Alari PAULUS & Andreas PEICHL, 2008. "Effects of Flat Tax Reforms in Western Europe on Equity and Efficiency," EcoMod2008 23800105, EcoMod.
- Peichl, Andreas & Paulus, Alari, 2008. "Effects of flat tax reforms in Western Europe on equity and efficiency," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 08-4, University of Cologne, FiFo Institute for Public Economics.
- A. Decoster & K. De Swerdt & K. Orsini, 2010.
"A Belgian Flat Income Tax: Effects on Labour Supply and Income Distribution,"
Review of Business and Economic Literature, Intersentia, vol. 55(1), pages 23-55, March.
- André Decoster & Kris De Swerdt & Kristian Orsini, 2010. "A Belgian Flat Income Tax. Effects on Labour Supply and Income Distribution," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, vol. 0(1), pages 23-54.
- André Decoster & Kris De Swerdt & Kristian Orsini, 2008. "A Belgian flat income tax: effects on labour supply and income distribution," Working Papers of Department of Economics, Leuven ces0820, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
- Decoster, André & Orsini, Kristian & De Swerdt, Kris, 2008. "A Belgian flat income tax: effects on labour supply and income distribution," EUROMOD Working Papers EM8/08, EUROMOD at the Institute for Social and Economic Research.
- John Dagsvik & Kristian Orsini & Zhiyang Jia, 2008. "Subsidies on low skilled's social security contributions: the case of Belgium," Working Papers of Department of Economics, Leuven ces0816, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
- Lars Jonung & Jarmo Kontulainen, 2008. "Growth and income distribution in an integrated Europe: Does EMU make a difference?," European Economy - Economic Papers 2008 - 2015 325, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Salvatore Villani, 2008. "Il regime tributario delle organizzazioni non profit. Alcune considerazioni critiche e una proposta di riforma degli incentivi per ridurre il turnover dei dipendenti," STUDI ECONOMICI, FrancoAngeli Editore, vol. 2008(95), pages 95-138.
- Tuukka Saarimaa, 2011.
"Imputed Rental Income, Taxation and Income Distribution in Finland,"
Urban Studies, Urban Studies Journal Limited, vol. 48(8), pages 1695-1714, June.
- Saarimaa, Tuukka, 2008. "Imputed Rental Income, Taxation and Income Distribution in Finland," Discussion Papers 446, VATT Institute for Economic Research.
- Aki Kangasharju, 2010.
"Housing Allowance and the Rent of Low‐income Households,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 112(3), pages 595-617, September.
- Kangasharju, Aki, 2008. "Housing Allowance and the Rent of Low-income Households," Discussion Papers 458, VATT Institute for Economic Research.
- Ilpo Suoniemi & Marja Riihelä & Risto Sullström, 2008.
"Tax progressivity and recent evolution of the Finnish income inequality,"
Working Papers
246, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
- Sullström, Risto & Riihelä, Marja & Suoniemi, Ilpo, 2008. "Tax Progressivity and Recent Evolution of the Finnish Income Inequality," Discussion Papers 460, VATT Institute for Economic Research.
- Shan, Hui, 2011.
"The effect of capital gains taxation on home sales: Evidence from the Taxpayer Relief Act of 1997,"
Journal of Public Economics, Elsevier, vol. 95(1), pages 177-188.
- Shan, Hui, 2011. "The effect of capital gains taxation on home sales: Evidence from the Taxpayer Relief Act of 1997," Journal of Public Economics, Elsevier, vol. 95(1-2), pages 177-188, February.
- Hui Shan, 2008. "The effect of capital gains taxation on home sales: evidence from the Taxpayer Relief Act of 1997," Finance and Economics Discussion Series 2008-53, Board of Governors of the Federal Reserve System (U.S.).
- Cole, Rebel & Mehran, Hamid, 2007.
"What can we learn from privately held firms about executive compensation?,"
MPRA Paper
4710, University Library of Munich, Germany.
- Rebel A. Cole & Hamid Mehran, 2008. "What can we learn from privately held firms about executive compensation?," Staff Reports 314, Federal Reserve Bank of New York.
- Cole, Rebel & Mehran, Hamid, 2010. "What can we learn from privately held firms about executive compensation?," MPRA Paper 24668, University Library of Munich, Germany.
- Claudia Senik, 2008.
"Ambition and Jealousy: Income Interactions in the ‘Old’ Europe versus the ‘New’ Europe and the United States,"
Economica, London School of Economics and Political Science, vol. 75(299), pages 495-513, August.
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- Senik, Claudia, 2006. "Ambition and Jealousy: Income Interactions in the "Old" Europe versus the "New" Europe and the United States," IZA Discussion Papers 2083, Institute of Labor Economics (IZA).
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- Luc Arrondel & André Masson, 2008.
"L'efficacité économique peut-elle justifier l'augmentation des droits de succession ?,"
Post-Print
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- Luc Arrondel & André Masson, 2009. "L'efficacité économique peut-elle justifier l'augmentation des droits de succession ?," Post-Print halshs-00754775, HAL.
- Luc Arrondel & André Masson, 2009. "L'efficacité économique peut-elle justifier l'augmentation des droits de succession ?," PSE-Ecole d'économie de Paris (Postprint) halshs-00754775, HAL.
- Ramana Nanda, 2008. "Cost of External Finance and Selection into Entrepreneurship," Harvard Business School Working Papers 08-047, Harvard Business School.
- Rune Jansen Hagen & Gaute Torsvik, 2007.
"Irreversible Investments, Dynamic Inconsistency and Policy Convergence,"
CESifo Working Paper Series
1910, CESifo.
- Hagen, Rune Jansen & Torsvik, Gaute, 2008. "Irreversible investments, dynamic inconsistency and policy convergence," Working Papers in Economics 02/07, University of Bergen, Department of Economics.
- Bruce D. Meyer, 2007.
"The U.S. Earned Income Tax Credit, its Effects, and Possible Reforms,"
Working Papers
0720, Harris School of Public Policy Studies, University of Chicago.
- Meyer, Bruce D., 2008. "The US earned income tax credit, its effects, and possible reforms," Working Paper Series 2008:14, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Holmlund, Bertil & Söderström, Martin, 2008. "Estimating dynamic income responses to tax reforms: Swedish evidence," Working Paper Series 2008:28, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Eckhard Janeba & Guttorm Schjelderup, 2009.
"The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions,"
Economic Journal, Royal Economic Society, vol. 119(539), pages 1143-1161, July.
- Eckhard Janeba & Guttorm Schjelderup, 2009. "The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions," Economic Journal, Royal Economic Society, vol. 119(539), pages 1143-1161, July.
- Janeba, Eckhard & Schjelderup, Guttorm, 2008. "The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions," Discussion Papers 2008/22, Norwegian School of Economics, Department of Business and Management Science.
- Andersson, Linda, 2008. "Net Taxes,Income Stabilization and Regional Job Flows in Sweden," Working Papers 2008:5, Örebro University, School of Business.
- Hansson, Åsa, 2008. "Income taxes and the probability to become self-employed: The case of Sweden," Ratio Working Papers 122, The Ratio Institute.
- Blomquist, Sören & Selin, Håkan, 2010.
"Hourly wage rate and taxable labor income responsiveness to changes in marginal tax rates,"
Journal of Public Economics, Elsevier, vol. 94(11-12), pages 878-889, December.
- Blomquist, Sören & Selin, Håkan, 2008. "Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates," Working Paper Series 2008:16, Uppsala University, Department of Economics.
- Sören Blomquist & Håkan Selin, 2009. "Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates," CESifo Working Paper Series 2644, CESifo.
- Blomquist, Sören & Selin, Håkan, 2008. "Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates," Working Paper Series, Center for Fiscal Studies 2009:1, Uppsala University, Department of Economics.
- Blomquist, Sören & Selin, Håkan, 2010.
"Hourly wage rate and taxable labor income responsiveness to changes in marginal tax rates,"
Journal of Public Economics, Elsevier, vol. 94(11-12), pages 878-889, December.
- Blomquist, Sören & Selin, Håkan, 2008. "Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates," Working Paper Series, Center for Fiscal Studies 2009:1, Uppsala University, Department of Economics.
- Sören Blomquist & Håkan Selin, 2009. "Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates," CESifo Working Paper Series 2644, CESifo.
- Blomquist, Sören & Selin, Håkan, 2008. "Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates," Working Paper Series 2008:16, Uppsala University, Department of Economics.
- Bessho, Shun-ichiro & Hayashi, Masayoshi, 2011.
"Labor supply response and preferences specification: Estimates for prime-age males in Japan,"
Journal of Asian Economics, Elsevier, vol. 22(5), pages 398-411, October.
- Shun-ichiro Bessho & Masayoshi Hayashi, 2005. "The CES utility function, non-linear budget constraints and labor supply : results on prime-age males in Japan," Labor Economics Working Papers 21911, East Asian Bureau of Economic Research.
- Bessho, Shun-ichiro & 別所, 俊一郎 & Hayashi, Masayoshi & 林, 正義, 2008. "A Structural Estimation of the CES Preferences and Linear Labor Supply: The Case of Prime-Age Males in Japan," Discussion Papers 2008-02, Graduate School of Economics, Hitotsubashi University.
- Tanaka, Hideaki & 田中, 秀明 & タナカ, ヒデアキ, 2008. "Integration of Pension, Assistance and Taxation: How to Balance Insurance Role with Redistribution Role," PIE/CIS Discussion Paper 370, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University.
- Javier Capó Parrilla, 2008. "Income Redisitribution and Income Stabilization through Fiscal Policy," Hacienda Pública Española / Review of Public Economics, IEF, vol. 184(1), pages 9-34, April.
- Bruckmeier, Kerstin & Graf, Tobias & Rudolph, Helmut, 2008. "Working poor: Arm oder bedürftig? : eine Analyse zur Erwerbstätigkeit in der SGB-II-Grundsicherung mit Verwaltungsdaten," IAB-Discussion Paper 200834, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
- Laurent Simula & Alain Trannoy, 2011.
"When Kolm Meets Mirrlees: ELIE,"
Studies in Choice and Welfare, in: Marc Fleurbaey & Maurice Salles & John A. Weymark (ed.), Social Ethics and Normative Economics, pages 193-216,
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- Alain Trannoy & Laurent Simula, 2008. "When Kolm Meets Mirrless: ELIE," IDEP Working Papers 0811, Institut d'economie publique (IDEP), Marseille, France, revised Aug 2008.
- Laurent Simula & Alain Trannoy, 2008. "An Exploration of Incentive-Compatible ELIE," IDEP Working Papers 0812, Institut d'economie publique (IDEP), Marseille, France, revised 14 Dec 2008.
- Meghir, Costas & Phillips, David, 2008.
"Labour Supply and Taxes,"
IZA Discussion Papers
3405, Institute of Labor Economics (IZA).
- Costas Meghir & David Phillips, 2008. "Labour supply and taxes," IFS Working Papers W08/04, Institute for Fiscal Studies.
- Morawski, Leszek & Myck, Michal, 2010.
"'Klin'-ing up: Effects of Polish tax reforms on those in and on those out,"
Labour Economics, Elsevier, vol. 17(3), pages 556-566, June.
- Morawski, Leszek & Myck, Michal, 2008. "'Klin'-ing Up: Effects of Polish Tax Reforms on Those In and on Those Out," IZA Discussion Papers 3746, Institute of Labor Economics (IZA).
- Leszek Morawski & Michal Myck, 2008. "'Klin'-ing up: effects of Polish tax reforms on those in and on those out," IFS Working Papers W08/12, Institute for Fiscal Studies.
- Zeliha GÖKER & Hale BALSEVEN, 2008. "Menkul kıymet işlem vergileri ve ekonomik etkileri," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 23(264), pages 40-57.
- Muhammad Rahman, 2008. "Demographic Uncertainty and Welfare in a Life-Cycle Model Under Alternative Public Pension Systems," Caepr Working Papers 2008-024, Center for Applied Economics and Policy Research, Economics Department, Indiana University Bloomington.
- Muhammad Rahman, 2008. "Demographic Uncertainty and Welfare in a Life-Cycle Model Under Alternative Public Pension Systems," CAEPR Working Papers 2008-024, Center for Applied Economics and Policy Research, Department of Economics, Indiana University Bloomington.
- Salvador Valdés, 2008. "A Theory of Noncontributory Pension Design," Documentos de Trabajo 335, Instituto de Economia. Pontificia Universidad Católica de Chile..
- Mitja Cok & Boris Majcen & Miroslav Verbic & Marko Kosak, 2008.
"Use of Simulation Models for the Tax Reform in Slovenia,"
Financial Theory and Practice, Institute of Public Finance, vol. 32(1), pages 29-43.
- Cok, Mitja & Majcen, Boris & Verbic, Miroslav & Kosak, Marko, 2008. "Use of simulation models for the tax reform in Slovenia," MPRA Paper 10390, University Library of Munich, Germany.
- Costas Meghir & David Phillips, 2008.
"Labour supply and taxes,"
IFS Working Papers
W08/04, Institute for Fiscal Studies.
- Meghir, Costas & Phillips, David, 2008. "Labour Supply and Taxes," IZA Discussion Papers 3405, Institute of Labor Economics (IZA).
- Viktor Steiner & Katharina Wrohlich, 2012.
"Financial Student Aid and Enrollment in Higher Education: New Evidence from Germany,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(1), pages 124-147, March.
- Viktor Steiner & Katharina Wrohlich, 2008. "Financial Student Aid and Enrollment into Higher Education: New Evidence from Germany," Discussion Papers of DIW Berlin 805, DIW Berlin, German Institute for Economic Research.
- Steiner, Viktor & Wrohlich, Katharina, 2008. "Financial Student Aid and Enrollment into Higher Education: New Evidence from Germany," IZA Discussion Papers 3601, Institute of Labor Economics (IZA).
- Paulus, Alari & Peichl, Andreas, 2009.
"Effects of flat tax reforms in Western Europe,"
Journal of Policy Modeling, Elsevier, vol. 31(5), pages 620-636, September.
- Paulus, Alari & Peichl, Andreas, 2008. "Effects of Flat Tax Reforms in Western Europe on Income Distribution and Work Incentives," IZA Discussion Papers 3721, Institute of Labor Economics (IZA).
- Morawski, Leszek & Myck, Michal, 2010.
"'Klin'-ing up: Effects of Polish tax reforms on those in and on those out,"
Labour Economics, Elsevier, vol. 17(3), pages 556-566, June.
- Leszek Morawski & Michal Myck, 2008. "'Klin'-ing up: effects of Polish tax reforms on those in and on those out," IFS Working Papers W08/12, Institute for Fiscal Studies.
- Morawski, Leszek & Myck, Michal, 2008. "'Klin'-ing Up: Effects of Polish Tax Reforms on Those In and on Those Out," IZA Discussion Papers 3746, Institute of Labor Economics (IZA).
- Johann K. Brunner & Susanne Pech, 2008.
"Optimum Taxation of Inheritance,"
NRN working papers
2008-02, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Johann K. Brunner & Susanne Pech, 2008. "Optimum taxation of inheritances," Economics working papers 2008-06, Department of Economics, Johannes Kepler University Linz, Austria.
- Johann K. Brunner & Susanne Pech, 2008. "Optimum Taxation of Inheritances," CESifo Working Paper Series 2319, CESifo.
- Johann K. Brunner & Susanne Pech, 2008.
"Optimum taxation of inheritances,"
Economics working papers
2008-06, Department of Economics, Johannes Kepler University Linz, Austria.
- Johann K. Brunner & Susanne Pech, 2008. "Optimum Taxation of Inheritance," NRN working papers 2008-02, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Johann K. Brunner & Susanne Pech, 2008. "Optimum Taxation of Inheritances," CESifo Working Paper Series 2319, CESifo.
- Koen Caminada & Kees Goudswaard, 2008. "Revenue Effects of Tax Facilities for Pension Savings," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 36(2), pages 233-246, June.
- Thomas Selden, 2008. "The effect of tax subsidies on high health care expenditure burdens in the United States," International Journal of Health Economics and Management, Springer, vol. 8(3), pages 209-223, September.
- Ruud Mooij, 2008. "Reinventing the Dutch tax-benefit system: exploring the frontier of the equity-efficiency trade-off," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(1), pages 87-103, February.
- Vidar Christiansen & Matti Tuomala, 2008. "On taxing capital income with income shifting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 527-545, August.
- Alan Feld, 2008. "Revisiting tax subsidies for cultural institutions," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 32(4), pages 275-279, December.
- Michael O’Hare, 2008. "Arts policy research for the next 25 years: a trajectory after Patrons Despite Themselves," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 32(4), pages 281-291, December.
- Michael Rushton, 2008. "Who pays? Who benefits? Who decides?," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 32(4), pages 293-300, December.
- Alfred Boss, 2008. "Steuervergünstigungen in Deutschland: eine Aktualisierung," Kiel Working Papers 1398, Kiel Institute for the World Economy.
- Alfred Boss, 2008. "Zur Entwicklung des Anspruchslohns in Deutschland," Kiel Working Papers 1463, Kiel Institute for the World Economy.
- Benczúr, Péter & Benedek, Dóra & Bakos, Péter, 2008. "Az adóköteles jövedelem rugalmassága. Becslés és egy egykulcsos adórendszerre vonatkozó számítás a 2005. évi magyar adóváltozások alapján [The elasticity of taxable income: estimates and flat-tax p," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(9), pages 733-762.
- Sigitas Karpavicius & Igor Vetlov, 2008. "Personal Income Tax Reform in Lithuania: Macroeconomic and Welfare Implications," Bank of Lithuania Working Paper Series 2, Bank of Lithuania.
- Peter Mooslechner & Martin Sch rz & Pirmin Fessler, 2008. "How Inheritances Relate to Wealth Distribution? Theoretical Reasoning and Empirical Evidence on the Basis of LWS Data," LWS Working papers 6, LIS Cross-National Data Center in Luxembourg.
- Robert Ullmann & Christoph Watrin, 2008. "Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance," European Journal of Comparative Economics, Cattaneo University (LIUC), vol. 5(1), pages 23-56, June.
- Fuenmayor, A. & Granell, R. & Higón, Francisco & Sanchis Llopis, Juan Alberto, 2008. "Los efectos de la inflación sobre la desigualdad en el IRPF español," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 26, pages 333-358, Septiembr.
- Fuest Clemens & Peichl Andreas, 2008.
"Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis,"
Review of Economics, De Gruyter, vol. 59(2), pages 94-113, August.
- Fuest, Clemens & Peichl, Andreas, 2007. "Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 07-9, University of Cologne, FiFo Institute for Public Economics.
- Fuest, Clemens & Peichl, Andreas, 2009. "Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis," IZA Standpunkte 11, Institute of Labor Economics (IZA).
- Katie Fitzpatrick & Jeffrey P. Thompson, 2008. "The Interaction of Metropolitan Area Costs and the Federal Earned Income Tax Credit: One Size Fits All?," Center for Policy Research Working Papers 110, Center for Policy Research, Maxwell School, Syracuse University.
- Viktor Steiner & Katharina Wrohlich, 2008.
"Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives, and Household Welfare?,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(1), pages 115-142, March.
- Viktor Steiner & Katharina Wrohlich, 2007. "Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives and Household Welfare?," SOEPpapers on Multidisciplinary Panel Data Research 44, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Francesca Gastaldi & Paolo Liberati & Chiara Rapallini, 2008. "A Decomposition of the Personal Income Tax Changes in Italy: 1995-2000," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(1), pages 87-114, March.
- Marc Steffen Rapp & Bernhard Schwetzler, 2008. "Equilibrium Security Prices with Capital Income Taxes and an Exogenous Interest Rate," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(3), pages 334-351, September.
- Péter Bakos & Péter Benczúr & Dora Benedek, 2008.
"The Elasticity of Taxable Income: Estimates and Flat Tax Predictions using the Hungarian Tax Changes in 2005,"
RSCAS Working Papers
2008/32, European University Institute.
- Péter Bakos & Péter Benczúr & Dóra Benedek, 2008. "The Elasticity of Taxable Income: Estimates and Flat Tax Predictions Using the Hungarian Tax Changes in 2005," MNB Working Papers 2008/7, Magyar Nemzeti Bank (Central Bank of Hungary).
- Joel Slemrod & Jon Bakija, 2008. "Taxing Ourselves, 4th Edition: A Citizen's Guide to the Debate over Taxes," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262693631, April.
- Bakija, Jon & Heim, Bradley T., 2011.
"How Does Charitable Giving Respond to Incentives and Income? New Estimates From Panel Data,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 615-650, June.
- Jon Bakija & Bradley T. Heim, 2008. "How Does Charitable Giving Respond to Incentives and Income? New Estimates from Panel Data," NBER Chapters, in: Economic Analysis of Tax Expenditures, National Bureau of Economic Research, Inc.
- Jon Bakija & Bradley Heim, 2008. "How Does Charitable Giving Respond to Incentives and Income? New Estimates from Panel Data," Department of Economics Working Papers 2008-01, Department of Economics, Williams College, revised Jun 2011.
- Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2009.
"Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia,"
Journal of Political Economy, University of Chicago Press, vol. 117(3), pages 504-554, June.
- 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," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0720, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2008. "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," NBER Working Papers 13719, National Bureau of Economic Research, Inc.
- Gorodnichenko, Yuriy & Martinez-Vazquez, Jorge & Peter, Klara Sabirianova, 2007. "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," IZA Discussion Papers 3267, Institute of Labor Economics (IZA).
- Gilbert E. Metcalf, 2008.
"Using Tax Expenditures to Achieve Energy Policy Goals,"
American Economic Review, American Economic Association, vol. 98(2), pages 90-94, May.
- Gilbert Metcalf, 2008. "Using Tax Expenditures to Achieve Energy Policy Goals," Discussion Papers Series, Department of Economics, Tufts University 0715, Department of Economics, Tufts University.
- Gilbert E. Metcalf, 2008. "Using Tax Expenditures to Achieve Energy Policy Goals," NBER Working Papers 13753, National Bureau of Economic Research, Inc.
- Woodrow T. Johnson & James M. Poterba, 2008. "Taxes and Mutual Fund Inflows Around Distribution Dates," NBER Working Papers 13884, National Bureau of Economic Research, Inc.
- David Albouy, 2009.
"The Unequal Geographic Burden of Federal Taxation,"
Journal of Political Economy, University of Chicago Press, vol. 117(4), pages 635-667, August.
- David Y. Albouy, 2008. "The Unequal Geographic Burden of Federal Taxation," NBER Working Papers 13995, National Bureau of Economic Research, Inc.
- Louis Kaplow, 2008. "Optimal Policy with Heterogeneous Preferences," NBER Working Papers 14170, National Bureau of Economic Research, Inc.
- Jon Bakija & Bradley Heim, 2008. "How Does Charitable Giving Respond to Incentives and Income? Dynamic Panel Estimates Accounting for Predictable Changes in Taxation," NBER Working Papers 14237, National Bureau of Economic Research, Inc.
- James M. Poterba & Todd M. Sinai, 2008. "Income Tax Provisions Affecting Owner-Occupied Housing: Revenue Costs and Incentive Effects," NBER Working Papers 14253, National Bureau of Economic Research, Inc.
- Louis Kaplow, 2008. "Taxing Leisure Complements," NBER Working Papers 14397, National Bureau of Economic Research, Inc.
- James M. Poterba & Arturo Ramirez Verdugo, 2008. "Portfolio Substitution and the Revenue Cost of Exempting State and Local Government Interest Payments from Federal Income Tax," NBER Working Papers 14439, National Bureau of Economic Research, Inc.
- Andrew Ang & Vineer Bhansali & Yuhang Xing, 2010.
"Taxes on Tax‐Exempt Bonds,"
Journal of Finance, American Finance Association, vol. 65(2), pages 565-601, April.
- Andrew Ang & Vineer Bhansali & Yuhang Xing, 2008. "Taxes on Tax-Exempt Bonds," NBER Working Papers 14496, National Bureau of Economic Research, Inc.
- John Creedy & Jamas Enright & Norman Gemmell & Nick McNabb, 2008. "Equity and Efficiency Measures of Tax-Transfer Systems: Some Evidence for New Zealand," Treasury Working Paper Series 08/04, New Zealand Treasury.
- Åsa Johansson & Chistopher Heady & Jens Matthias Arnold & Bert Brys & Laura Vartia, 2008. "Taxation and Economic Growth," OECD Economics Department Working Papers 620, OECD Publishing.
- Alain de Serres, 2008. "Reforming the Polish Tax System to Improve its Efficiency," OECD Economics Department Working Papers 630, OECD Publishing.
- Randall S. Jones & Masahiko Tsutsumi, 2008. "Reforming the Tax System in Japan to Promote Fiscal Sustainability and Economic Growth," OECD Economics Department Working Papers 650, OECD Publishing.
- Laura Vartia, 2008. "How do Taxes Affect Investment and Productivity?: An Industry-Level Analysis of OECD Countries," OECD Economics Department Working Papers 656, OECD Publishing.
- Alfred Michael Dockery & Paul Flatau, 2008. "An analysis of the impact of tax and welfare reform measures on effective marginal tax rates in Australia 1982-2002," Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, vol. 11(3), pages 203-226.
- John Creedy, 2008. "Choosing the tax rate in a linear income tax structure," Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, vol. 11(3), pages 257-276.
- Luciano Fanti & Luca Gori, 2008. "Neoclassical Economic Growth and Lifetime Welfare in a Simple OLG Model with Unions," Discussion Papers 2008/71, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy.
- Mitja Cok & Boris Majcen & Miroslav Verbic & Marko Kosak, 2008.
"Use of Simulation Models for the Tax Reform in Slovenia,"
Financial Theory and Practice, Institute of Public Finance, vol. 32(1), pages 29-43.
- Cok, Mitja & Majcen, Boris & Verbic, Miroslav & Kosak, Marko, 2008. "Use of simulation models for the tax reform in Slovenia," MPRA Paper 10390, University Library of Munich, Germany.
2007
- Falilou Fall, 2007.
"Pension Reforms, Assets Returns and Wealth Distribution,"
Annals of Economics and Statistics, GENES, issue 85, pages 81-96.
- Falilou Fall, 2004. "Pension reform, assets returns and wealth distribution," Cahiers de la Maison des Sciences Economiques v04033, Université Panthéon-Sorbonne (Paris 1).
- Michael Broer, 2007. "Distributive Effekte der deutschen Abgeltungssteuer auf Kapitaleinkünfte," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 127(2), pages 297-314.
- Bussolo, Maurizio & Medvedev, Denis, 2008.
"Do Remittances Have a Flip Side? A General Equilibrium Analysis of Remittances, Labor Supply Responses and Policy Options for Jamaica,"
Journal of Economic Integration, Center for Economic Integration, Sejong University, vol. 23, pages 734-764.
- Bussolo, Maurizio & Medvedev, Denis, 2007. "Do remittances have a flip side ? A general equilibrium analysis of remittances, labor supply responses, and policy options for Jamaica," Policy Research Working Paper Series 4143, The World Bank.
- Bussolo, Maurizio & Medvedev, Denis, 2007. "Do remittances have a flip side? A general equilibrium analysis of remittances, labor supply responses and policy options for Jamaica," Conference papers 331666, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
- Elisabetta Croci Angelini & Francesco Farina, 2007.
"Wage Inequality in Europe: the Role of Labour Market and Redistributive Institutions,"
AIEL Series in Labour Economics, in: Nicola Acocella & Riccardo Leoni (ed.), Social Pacts, Employment and Growth, chapter 9, pages 195-217,
Springer.
- Elisabetta Croci Angelini & Francesco Farina, 2007. "Wage Inequality in Europe: the Role of Labour Market and Redistributive Institutions," AIEL Series in Labour Economics, in: Nicola Acocella & Riccardo Leoni (ed.), Social Pacts, Employment and Growth. A Reappraisal of Ezio Tarantelli’s Thought, edition 1, chapter 10, pages 195-217, AIEL - Associazione Italiana Economisti del Lavoro.
- Elisabetta Croci Angelini & Francesco Farina, "undated". "Wage Inequality in Europe: the Role of Labour Market and Redistributive Institutions," Department of Economics University of Siena 463, Department of Economics, University of Siena.
- Leigh, Andrew & van der Eng, Pierre, 2009.
"Inequality in Indonesia: What can we learn from top incomes?,"
Journal of Public Economics, Elsevier, vol. 93(1-2), pages 209-212, February.
- Andrew Leigh & Pierre van der Eng, 2007. "Top Incomes in Indonesia, 1920-2004," CEPR Discussion Papers 549, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- Patricia Apps, 2007. "Taxation And Labour Supply," CEPR Discussion Papers 560, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- Manfred Rose & Michael Robert Rimmler & Marko Thomas Scholz & Daniel Zöller, 2007. "Kosten der Erhebung von Unternehmenssteuern in Deutschland," Working Papers 0459, University of Heidelberg, Department of Economics, revised Nov 2007.
- James Alm & Pablo Saavedra & Edward Sennoga, 2007.
"How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 350-373, September.
- James Alm & Pablo Saavedra & Edward Sennoga, 2007. "How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0711, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Roy Bahl & Sally Wallace, 2007.
"From Income Tax to Consumption Tax?. The Case of Jamaica,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 396-414, September.
- Roy Bahl & Sally Wallace, 2007. "From Income Tax to Consumption Tax? The Case of Jamaica," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0712, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Shlomo Yitzhaki, 2007.
"Cost-Benefit Analysis of Presumptive Taxation,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 311-326, September.
- Shlomo Yitzhaki, 2006. "Cost Benefit Analysis of Presumptive Taxation," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0631, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Shlomo Yitzhaki, 2007. "Cost Benefit Analysis of Presumptive Taxation," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0714, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Charles E. McLure, Jr. & George R. Zodrow, 2007.
"Consumption-based Direct Taxes: A Guided Tour of the Amusement Park,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(2), pages 285-307, June.
- Charles E. McLure & George R. Zodrow, 2007. "Consumption-Based Direct Taxes: A Guide Tour of the Amusement Park," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0716, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Bernd Genser & Andreas Reutter, 2007.
"Moving Towards Dual Income Taxation in Europe,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 436-456, September.
- Bernd Genser & Andreas Reutter, 2007. "Moving Towards Dual Income Taxation in Europe," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0717, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2009.
"Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia,"
Journal of Political Economy, University of Chicago Press, vol. 117(3), pages 504-554, June.
- Gorodnichenko, Yuriy & Martinez-Vazquez, Jorge & Peter, Klara Sabirianova, 2007. "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," IZA Discussion Papers 3267, Institute of Labor Economics (IZA).
- 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," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0720, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2008. "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," NBER Working Papers 13719, National Bureau of Economic Research, Inc.
- Morawitz, Markus, 2007. "Verzerrungswirkungen des besonderen Kirchgelds in glaubensverschiedener Ehe," University of Regensburg Working Papers in Business, Economics and Management Information Systems 425, University of Regensburg, Department of Economics.
- Isabel Argimón & Francisco de Castro & Ángel Luis Gómez, 2007. "A simulation of the effects of the personal income tax reform on the tax burden," Occasional Papers 0702, Banco de España.
- Juan Ayuso & Juan F. Jimeno & Ernesto Villanueva, 2019.
"The effects of the introduction of tax incentives on retirement saving,"
SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 10(3), pages 211-249, November.
- Juan Ayuso & Juan F. Jimeno & Ernesto Villanueva, 2007. "The effects of the introduction of tax incentives on retirement savings," Working Papers 0724, Banco de España.
- Justin M. Ross & Robert R. Dunn, 2007. "The Income Tax Responsiveness Of The Rich: Evidence From Free Agent Major League Baseball All‐Stars," Contemporary Economic Policy, Western Economic Association International, vol. 25(4), pages 639-648, October.
- Ritva Tarkiainen & Matti Tuomala, 2007.
"On optimal income taxation with heterogeneous work preferences,"
International Journal of Economic Theory, The International Society for Economic Theory, vol. 3(1), pages 35-46, March.
- Ritva Tarkiainen & Matti Tuomala, 2004. "On Optimal Income Taxation with Heterogenous Work Preferences," Working Papers 0432, Tampere University, Faculty of Management and Business, Economics.
- Jeffrey R. Brown & Nellie Liang & Scott Weisbenner, 2007.
"Executive Financial Incentives and Payout Policy: Firm Responses to the 2003 Dividend Tax Cut,"
Journal of Finance, American Finance Association, vol. 62(4), pages 1935-1965, August.
- Jeffrey R. Brown & Nellie Liang & Scott Weisbenner, 2004. "Executive Financial Incentives and Payout Policy: Firm Responses to the 2003 Dividend Tax Cut," NBER Working Papers 11002, National Bureau of Economic Research, Inc.
- Jeffrey R. Brown & J. Nellie Liang & Scott Weisbenner, 2006. "Executive financial incentives and payout policy: firm responses to the 2003 dividend tax cut," Finance and Economics Discussion Series 2006-14, Board of Governors of the Federal Reserve System (U.S.).
- Clemens Fuest & Andreas Peichl & Thilo Schaefer, 2007.
"Führt Steuervereinfachung zu einer „gerechteren” Einkommensverteilung? Eine empirische Analyse für Deutschland,"
Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 8(1), pages 20-37, January.
- Peichl, Andreas & Fuest, Clemens & Schaefer, Thilo, 2006. "Führt Steuervereinfachung zu einer "gerechteren" Einkommensverteilung? Eine empirische Analyse für Deutschland," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-1, University of Cologne, FiFo Institute for Public Economics.
- Robin Boadway & Nicolas Marceau & Steeve Mongrain, 2007.
"Redistributive Taxation under Ethical Behaviour,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 109(3), pages 505-529, September.
- Robin Boadway & Nicolas Marceau & Steeve Mongrain, 2006. "Redistributive Taxation Under Ethical Behaviour," Cahiers de recherche 0604, CIRPEE.
- Kristian Orsini, 2007.
"Is Belgium "Making Work Pay" ?,"
Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 50(2), pages 193-220.
- Kristian Orsini, 2006. "Is Belgium 'making work pay'?," Working Papers of Department of Economics, Leuven ces0605, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
- Guillaume Allègre & Gérard Cornilleau & Henri Sterdyniak, 2007.
"Vers la fusion de l'impôt sur le revenu et de la CSG ?,"
Revue de l'OFCE, Presses de Sciences-Po, vol. 101(2), pages 269-314.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l'impôt sur le revenu et de la CSG," SciencePo Working papers Main hal-01066081, HAL.
- Guillaume Allègre & Gérard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG," Documents de Travail de l'OFCE 2007-12, Observatoire Francais des Conjonctures Economiques (OFCE).
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l'impôt sur le revenu et de la CSG," Working Papers hal-01066081, HAL.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG ?," Post-Print hal-03472413, HAL.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG ?," SciencePo Working papers Main hal-03472413, HAL.
- Michael Smart, 2007. "Lessons in Harmony: What Experience in the Atlantic Provinces Shows About the Benefits of a Harmonized Sales Tax," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 253, July.
- A. Abigail Payne & Huizi Zhao, 2007. "Uncharitable Treatment? Why Donations to Private and Public Foundations Deserve Equal Tax Status," e-briefs 38, C.D. Howe Institute.
- Carlos Medina & Leonardo Fabio Morales, 2007.
"Demanda por Servicios Públicos Domiciliarios en Colombia y Subsidios: Implicaciones sobre el Bienestar,"
Borradores de Economia
467, Banco de la Republica de Colombia.
- Carlos Medina & Leonardo Fabio Morales, 2007. "Demanda por Servicios Públicos Domiciliarios en Colombia y Subsidios: Implicaciones sobre el Bienestar," Borradores de Economia 4293, Banco de la Republica.
- Leonardo Morales & Carlos Medina, 2007.
"Stratification and Public Utility Services in Colombia: Subsidies to Households or Distortion of Housing Prices?,"
Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Spring 20), pages 41-99, January.
- Carlos Medina & Leonardo Morales, 2006. "Stratification and Public Utility Services in Colombia: Subsidies to Households or Distortions on Housing Prices?," Borradores de Economia 3528, Banco de la Republica.
- Carlos Medina & Leonardo Morales, 2006. "Stratification and Public Utility Services in Colombia: Subsidies to Households or Distortions on Housing Prices?," Borradores de Economia 422, Banco de la Republica de Colombia.
- Medina, Carlos & Morales, Leonardo, 2007. "Stratification and public utility services in Colombia: subsidies to households or distortion of housing prices?," LSE Research Online Documents on Economics 123270, London School of Economics and Political Science, LSE Library.
- Ruud de Mooij, 2007. "Reinventing the Dutch tax-benefit system; exploring the frontier of the equity-efficiency trade-off," CPB Discussion Paper 88, CPB Netherlands Bureau for Economic Policy Analysis.
- Ruud Mooij, 2008.
"Reinventing the Dutch tax-benefit system: exploring the frontier of the equity-efficiency trade-off,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(1), pages 87-103, February.
- Ruud de Mooij, 2007. "Reinventing the Dutch tax-benefit system; exploring the frontier of the equity-efficiency trade-off," CPB Discussion Paper 88.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
- Stefan Bach & Giacomo Corneo & Viktor Steiner, 2007.
"From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001,"
SOEPpapers on Multidisciplinary Panel Data Research
51, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Steiner, Viktor & Corneo, Giacomo & Bach, Stefan, 2007. "From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001," CEPR Discussion Papers 6251, C.E.P.R. Discussion Papers.
- Stefan Bach & Giacomo Corneo & Viktor Steiner, 2007. "From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992 - 2001," Discussion Papers of DIW Berlin 683, DIW Berlin, German Institute for Economic Research.
- Bach, Stefan & Corneo, Giacomo & Steiner, Viktor, 2007. "From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001," IZA Discussion Papers 2723, Institute of Labor Economics (IZA).
- Alison Booth & Melvyn Coles, 2007.
"The Impact Of Fiscal Policy On Labor Supply And Education In An Economy With Household And Market Production,"
CAMA Working Papers
2007-08, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
- Booth, Alison & Coles, Melvyn G, 2007. "The Impact of Fiscal Policy on Labour Supply and Education in an Economy with Household and Market Production," CEPR Discussion Papers 6265, C.E.P.R. Discussion Papers.
- Raimondos-Møller, Pascalis & Schmitt, Nicolas, 2010.
"Commodity taxation and parallel imports,"
Journal of Public Economics, Elsevier, vol. 94(1-2), pages 153-162, February.
- Raimondos-Møller, Pascalis & Schmitt, Nicolas, 2007. "Commodity Taxation and Parallel Imports," Working Papers 04-2007, Copenhagen Business School, Department of Economics.
- Schmitt, Nicolas & Raimondos, Pascalis, 2007. "Commodity Taxation and Parallel Imports," CEPR Discussion Papers 6580, C.E.P.R. Discussion Papers.
- Frank M. Fossen, 2007.
"Risky Earnings, Taxation and Entrepreneurial Choice: A Microeconometric Model for Germany,"
Discussion Papers of DIW Berlin
705, DIW Berlin, German Institute for Economic Research.
- Frank M. Fossen, 2007. "Risky Earnings, Taxation and Entrepreneurial Choice: A Microeconometric Model for Germany," SOEPpapers on Multidisciplinary Panel Data Research 29, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Viktor Steiner & Katharina Wrohlich, 2008.
"Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives, and Household Welfare?,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(1), pages 115-142, March.
- Viktor Steiner & Katharina Wrohlich, 2007. "Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives and Household Welfare?," SOEPpapers on Multidisciplinary Panel Data Research 44, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Steiner, Viktor & Corneo, Giacomo & Bach, Stefan, 2007.
"From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001,"
CEPR Discussion Papers
6251, C.E.P.R. Discussion Papers.
- Stefan Bach & Giacomo Corneo & Viktor Steiner, 2007. "From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001," SOEPpapers on Multidisciplinary Panel Data Research 51, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Stefan Bach & Giacomo Corneo & Viktor Steiner, 2007. "From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992 - 2001," Discussion Papers of DIW Berlin 683, DIW Berlin, German Institute for Economic Research.
- Bach, Stefan & Corneo, Giacomo & Steiner, Viktor, 2007. "From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001," IZA Discussion Papers 2723, Institute of Labor Economics (IZA).
- Margit Schratzenstaller, 2007. "Unternehmensbesteuerung in der Europäischen Union: aktuelle Entwicklungen und Implikationen für die deutsche Steuerpolitik," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 21-38.
- Stefan Bach & Viktor Steiner, 2007. "Zunehmende Ungleichheit der Markteinkommen: reale Zuwächse nur für Reiche," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 74(13), pages 193-198.
- Peter Haan, 2007. "Intertemporal Labor Supply Effects of Tax Reforms," Discussion Papers of DIW Berlin 669, DIW Berlin, German Institute for Economic Research.
- Marco Caliendo & Ludovica Gambaro & Peter Haan, 2009.
"The impact of income taxation on the ratio between reservation and market wages and the incentives for labour supply,"
Applied Economics Letters, Taylor & Francis Journals, vol. 16(9), pages 877-883.
- Caliendo, Marco & Gambaro, Ludovica & Haan, Peter, 2007. "The Impact of Income Taxation on the Ratio between Reservation and Market Wages and the Incentives for Labour Supply," IZA Discussion Papers 2599, Institute of Labor Economics (IZA).
- 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," Discussion Papers of DIW Berlin 670, DIW Berlin, German Institute for Economic Research.
- Steiner, Viktor & Corneo, Giacomo & Bach, Stefan, 2007.
"From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001,"
CEPR Discussion Papers
6251, C.E.P.R. Discussion Papers.
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- Bach, Stefan & Corneo, Giacomo & Steiner, Viktor, 2007. "From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001," IZA Discussion Papers 2723, Institute of Labor Economics (IZA).
- Stefan Bach & Giacomo Corneo & Viktor Steiner, 2007. "From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001," SOEPpapers on Multidisciplinary Panel Data Research 51, DIW Berlin, The German Socio-Economic Panel (SOEP).
- 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 Microsimulation Analysis,"
Fiscal Studies, Institute for Fiscal Studies, vol. 28(4), pages 463-495, December.
- Dearing, Helene & Hofer, Helmut & Lietz, Christine & Winter-Ebmer, Rudolf & Wrohlich, Katharina, 2007. "Why are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis," Economics Series 213, Institute for Advanced Studies.
- 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," Discussion Papers of DIW Berlin 695, DIW Berlin, German Institute for Economic Research.
- Dearing, Helene & Hofer, Helmut & Lietz, Christine & Winter-Ebmer, Rudolf & Wrohlich, Katharina, 2007. "Why Are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis," IZA Discussion Papers 2845, Institute of Labor Economics (IZA).
- 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," Economics working papers 2007-11, Department of Economics, Johannes Kepler University Linz, Austria.
- Frank M. Fossen, 2007.
"Risky Earnings, Taxation and Entrepreneurial Choice: A Microeconometric Model for Germany,"
SOEPpapers on Multidisciplinary Panel Data Research
29, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Frank M. Fossen, 2007. "Risky Earnings, Taxation and Entrepreneurial Choice: A Microeconometric Model for Germany," Discussion Papers of DIW Berlin 705, DIW Berlin, German Institute for Economic Research.
- Viktor Steiner, 2007. "Beschäftigungsförderung und Einkommenssicherung im Niedriglohnbereich: Wege und Irrwege," Discussion Papers of DIW Berlin 747, DIW Berlin, German Institute for Economic Research.
- Tran-Nam, Binh & Vu, Linh & Andrew, Brian, 2007. "Personal Income Tax Reform in Australia: A Specific Proposal," Economic Analysis and Policy, Elsevier, vol. 37(2), pages 163-186, September.
- Fukushige, Mototsugu & Ishikawa, Noriko, 2007.
"Decomposing interregional differentials in productivities: An empirical analysis for Japanese data,"
Economics Letters, Elsevier, vol. 97(3), pages 240-246, December.
- Mototsugu Fukushige & Noriko Ishikawa, 2006. "Decomposing interregional differentials in productivities: An empirical analysis for Japanese data," Discussion Papers in Economics and Business 06-11, Osaka University, Graduate School of Economics.
- Booth, Alison L. & Coles, Melvyn, 2007.
"A microfoundation for increasing returns in human capital accumulation and the under-participation trap,"
European Economic Review, Elsevier, vol. 51(7), pages 1661-1681, October.
- Alison L. Booth & Melvyn Coles, 2006. "A Microfoundation for Increasing Returns in Human Capital Accumulation and the Under-Participation Trap," CEPR Discussion Papers 543, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- Alison Booth & Melvyn Coles, 2007. "A Microfoundation For Increasing Returns In Human Capital Accumulation And The Under-Participation Trap," CAMA Working Papers 2007-07, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
- Paul Bingley & Gauthier Lanot, 2007.
"Public Pension Programmes and the Retirement of Married Couples in Denmark,"
NBER Chapters, in: Public Policy and Retirement, Trans-Atlantic Public Economics Seminar (TAPES), pages 1878-1901,
National Bureau of Economic Research, Inc.
- Bingley, Paul & Lanot, Gauthier, 2007. "Public pension programmes and the retirement of married couples in Denmark," Journal of Public Economics, Elsevier, vol. 91(10), pages 1878-1901, November.
- Paul Bingley & Gauthier Lanot, 2006. "Public Pension Programmes and the Retirement of Married Couples in Denmark," Keele Economics Research Papers KERP 2006/20, Centre for Economic Research, Keele University.
- Gary V. Engelhardt & Anil Kumar, 2007.
"Employer Matching and 401(k) Saving: Evidence from the Health and Retirement Study,"
NBER Chapters, in: Public Policy and Retirement, Trans-Atlantic Public Economics Seminar (TAPES), pages 1920-1943,
National Bureau of Economic Research, Inc.
- Engelhardt, Gary V. & Kumar, Anil, 2007. "Employer matching and 401(k) saving: Evidence from the health and retirement study," Journal of Public Economics, Elsevier, vol. 91(10), pages 1920-1943, November.
- Gary V. Engelhardt & Anil Kumar, 2004. "Employer Matching and 401(k) Saving: Evidence from the Health and Retirement Study," Working Papers, Center for Retirement Research at Boston College 2004-18, Center for Retirement Research.
- Gary V. Engelhardt & Anil Kumar, 2006. "Employer Matching and 401(k) Saving: Evidence from the Health and Retirement Study," NBER Working Papers 12447, National Bureau of Economic Research, Inc.
- Gene Amromin & Jennifer Huang & Clemens Sialm, 2007.
"The Tradeoff between Mortgage Prepayments and Tax-deferred Retirement Savings,"
NBER Chapters, in: Public Policy and Retirement, Trans-Atlantic Public Economics Seminar (TAPES), pages 2014-2040,
National Bureau of Economic Research, Inc.
- Amromin, Gene & Huang, Jennifer & Sialm, Clemens, 2007. "The tradeoff between mortgage prepayments and tax-deferred retirement savings," Journal of Public Economics, Elsevier, vol. 91(10), pages 2014-2040, November.
- Gene Amromin & Jennifer Huang & Clemens Sialm, 2006. "The Tradeoff Between Mortgage Prepayments and Tax-Deferred Retirement Savings," NBER Working Papers 12502, National Bureau of Economic Research, Inc.
- Gene Amromin & Jennifer Huang & Clemens Sialm, 2006. "The tradeoff between mortgage prepayments and tax-deferred retirement savings," Working Paper Series WP-06-05, Federal Reserve Bank of Chicago.
- Bjerk, David & Han, Seungjin, 2007.
"Assortative marriage and the effects of government homecare subsidy programs on gender wage and participation inequality,"
Journal of Public Economics, Elsevier, vol. 91(5-6), pages 1135-1150, June.
- Bjerk, David & Han, Seungjin, 2005. "Assortative Marriage and the Effects of Government Homecare Subsidy Programs on Gender Wage and Participation Inequality," Microeconomics.ca working papers bjerk-05-11-21-10-55-45, Vancouver School of Economics, revised 06 Sep 2006.
- Kopczuk, Wojciech & Pop-Eleches, Cristian, 2007.
"Electronic filing, tax preparers and participation in the Earned Income Tax Credit,"
Journal of Public Economics, Elsevier, vol. 91(7-8), pages 1351-1367, August.
- Wojciech Kopczuk & Cristian Pop-Eleches, 2005. "Electronic Filing, Tax Preparers, and Participation in the Earned Income Tax Credit," NBER Working Papers 11768, National Bureau of Economic Research, Inc.
- Booth, Alison L. & Coles, Melvyn, 2007.
"A microfoundation for increasing returns in human capital accumulation and the under-participation trap,"
European Economic Review, Elsevier, vol. 51(7), pages 1661-1681, October.
- Alison L. Booth & Melvyn Coles, 2006. "A Microfoundation for Increasing Returns in Human Capital Accumulation and the Under-Participation Trap," CEPR Discussion Papers 543, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- Alison Booth & Melvyn Coles, 2007. "A Microfoundation For Increasing Returns In Human Capital Accumulation And The Under-Participation Trap," CAMA Working Papers 2007-07, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
- Booth, Alison & Coles, Melvyn G, 2007.
"The Impact of Fiscal Policy on Labour Supply and Education in an Economy with Household and Market Production,"
CEPR Discussion Papers
6265, C.E.P.R. Discussion Papers.
- Alison Booth & Melvyn Coles, 2007. "The Impact Of Fiscal Policy On Labor Supply And Education In An Economy With Household And Market Production," CAMA Working Papers 2007-08, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
- Leonardo Morales & Carlos Medina, 2007.
"Stratification and Public Utility Services in Colombia: Subsidies to Households or Distortion of Housing Prices?,"
Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Spring 20), pages 41-99, January.
- Carlos Medina & Leonardo Morales, 2006. "Stratification and Public Utility Services in Colombia: Subsidies to Households or Distortions on Housing Prices?," Borradores de Economia 3528, Banco de la Republica.
- Medina, Carlos & Morales, Leonardo, 2007. "Stratification and public utility services in Colombia: subsidies to households or distortion of housing prices?," LSE Research Online Documents on Economics 123270, London School of Economics and Political Science, LSE Library.
- Carlos Medina & Leonardo Morales, 2006. "Stratification and Public Utility Services in Colombia: Subsidies to Households or Distortions on Housing Prices?," Borradores de Economia 422, Banco de la Republica de Colombia.
- André Decoster & Kristian Orsini & Gut Van Camp, 2007. "Labour Market Responses of survival pensioners: estimating a labour supply model and predicting the effect of the reform," Working Papers of Department of Economics, Leuven ces0703, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
- André Decoster & Kris De Swerdt & Kristian Orsini, 2010.
"A Belgian Flat Income Tax. Effects on Labour Supply and Income Distribution,"
Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, vol. 0(1), pages 23-54.
- A. Decoster & K. De Swerdt & K. Orsini, 2010. "A Belgian Flat Income Tax: Effects on Labour Supply and Income Distribution," Review of Business and Economic Literature, Intersentia, vol. 55(1), pages 23-55, March.
- Decoster, André & Orsini, Kristian & De Swerdt, Kris, 2008. "A Belgian flat income tax: effects on labour supply and income distribution," EUROMOD Working Papers EM8/08, EUROMOD at the Institute for Social and Economic Research.
- André Decoster & Kris De Swerdt & Kristian Orsini, 2008. "A Belgian flat income tax: effects on labour supply and income distribution," Working Papers of Department of Economics, Leuven ces0820, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
- André Decoster & Peter Haan, 2010.
"Empirical Welfare Analysis in Random Utility Models of Labour Supply,"
SOEPpapers on Multidisciplinary Panel Data Research
340, DIW Berlin, The German Socio-Economic Panel (SOEP).
- André DECOSTER & Peter HAAN, 2010. "Empirical welfare analysis in random utility models of labour supply," Working Papers of Department of Economics, Leuven ces10.30, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
- André Decoster & Peter Haan, 2010. "Empirical Welfare Analysis in Random Utility Models of Labour Supply," Discussion Papers of DIW Berlin 1074, DIW Berlin, German Institute for Economic Research.
- Decoster, André & Haan, Peter, 2010. "Empirical Welfare Analysis in Random Utility Models of Labour Supply," IZA Discussion Papers 5301, Institute of Labor Economics (IZA).
- Achille Vernizzi, 2007.
"Una precisazione sulla scomposizione dell'indice di redistribuzione RE di Aronson-Johnson-Lambert e una proposta di estensione dell'indice di Plotnick,"
ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2007(1-2), pages 145-154.
- Achille VERNIZZI, 2006. "Una precisazione sulla scomposizione dell’indice di redistribuzione RE di Aronson-Johnson-Lambert e una proposta di estensione dell’indice di Plotnick," Departmental Working Papers 2006-28, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
- Luca Gori & Luciano Fanti, 2007. "Welfare and Fertility in a Neoclassical Olg Growth Model: The Effects of Intra-Generational Tax Policies," STUDI ECONOMICI, FrancoAngeli Editore, vol. 2007(93), pages 53-69.
- Natálie Švarcová & Petr Švarc, 2007. "The Impact of Social and Tax Policies on Families with Children: Comparative Study of the Czech Republic, Hungary, Poland and Slovakia," Working Papers IES 2007/28, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Nov 2007.
- Guillaume Allègre & Gérard Cornilleau & Henri Sterdyniak, 2007.
"Vers la fusion de l'impôt sur le revenu et de la CSG ?,"
Revue de l'OFCE, Presses de Sciences-Po, vol. 101(2), pages 269-314.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l'impôt sur le revenu et de la CSG," SciencePo Working papers Main hal-01066081, HAL.
- Guillaume Allègre & Gérard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG," Documents de Travail de l'OFCE 2007-12, Observatoire Francais des Conjonctures Economiques (OFCE).
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l'impôt sur le revenu et de la CSG," Working Papers hal-01066081, HAL.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG ?," Post-Print hal-03472413, HAL.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG ?," SciencePo Working papers Main hal-03472413, HAL.
- Annette Alstadsaeter, 2007.
"The Achilles Heel of the Dual Income Tax: The Norwegian Case,"
Finnish Economic Papers, Finnish Economic Association, vol. 20(1), pages 5-22, Spring.
- Annette Alstadsæter, 2006. "The Achilles Heel of the Dual Income Tax. The Norwegian Case," Discussion Papers 474, Statistics Norway, Research Department.
- Seppo Kari & Hanna Karikallio, 2007.
"Tax treatment of dividends and capital gains and the dividend decision under dual income tax,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 427-456, August.
- Kari, Seppo & Karikallio, Hanna, 2007. "Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax," Discussion Papers 416, VATT Institute for Economic Research.
- Evgenia Chatziioakeimidou, 2007. "The Impact of EU Law on National Dividend Tax Systems," Frontiers in Finance and Economics, SKEMA Business School, vol. 4(2), pages 132-152, December.
- Guillaume Allègre & Gérard Cornilleau & Henri Sterdyniak, 2007.
"Vers la fusion de l'impôt sur le revenu et de la CSG ?,"
Revue de l'OFCE, Presses de Sciences-Po, vol. 101(2), pages 269-314.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l'impôt sur le revenu et de la CSG," SciencePo Working papers Main hal-01066081, HAL.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG ?," Post-Print hal-03472413, HAL.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l'impôt sur le revenu et de la CSG," Working Papers hal-01066081, HAL.
- Guillaume Allègre & Gérard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG," Documents de Travail de l'OFCE 2007-12, Observatoire Francais des Conjonctures Economiques (OFCE).
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG ?," SciencePo Working papers Main hal-03472413, HAL.
- Claudia Senik, 2008.
"Ambition and Jealousy: Income Interactions in the ‘Old’ Europe versus the ‘New’ Europe and the United States,"
Economica, London School of Economics and Political Science, vol. 75(299), pages 495-513, August.
- Senik, Claudia, 2005. "Ambition and jealousy. Income Interactions in the "old" Europe versus The "New" Europe and the United States," CEPREMAP Working Papers (Docweb) 0510, CEPREMAP.
- Claudia Senik, 2007. "Ambition and jealousy. Income interactions in the "Old" Europe versus the "New" Europe and the United States," PSE Working Papers halshs-00590828, HAL.
- Claudia Senik, 2008. "Ambition and jealousy: Income interactions in the 'Old Europe versus the 'New' Europe and the United States," Post-Print halshs-00754274, HAL.
- Senik, Claudia, 2006. "Ambition and Jealousy: Income Interactions in the "Old" Europe versus the "New" Europe and the United States," IZA Discussion Papers 2083, Institute of Labor Economics (IZA).
- Guillaume Allègre & Gérard Cornilleau & Henri Sterdyniak, 2007.
"Vers la fusion de l'impôt sur le revenu et de la CSG ?,"
Revue de l'OFCE, Presses de Sciences-Po, vol. 101(2), pages 269-314.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG ?," SciencePo Working papers Main hal-03472413, HAL.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l'impôt sur le revenu et de la CSG," SciencePo Working papers Main hal-01066081, HAL.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l'impôt sur le revenu et de la CSG," Working Papers hal-01066081, HAL.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG ?," Post-Print hal-03472413, HAL.
- Guillaume Allègre & Gérard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG," Documents de Travail de l'OFCE 2007-12, Observatoire Francais des Conjonctures Economiques (OFCE).
- Guillaume Allègre & Gérard Cornilleau & Henri Sterdyniak, 2007.
"Vers la fusion de l'impôt sur le revenu et de la CSG ?,"
Revue de l'OFCE, Presses de Sciences-Po, vol. 101(2), pages 269-314.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l'impôt sur le revenu et de la CSG," SciencePo Working papers Main hal-01066081, HAL.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG ?," SciencePo Working papers Main hal-03472413, HAL.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l'impôt sur le revenu et de la CSG," Working Papers hal-01066081, HAL.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG ?," Post-Print hal-03472413, HAL.
- Guillaume Allègre & Gérard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG," Documents de Travail de l'OFCE 2007-12, Observatoire Francais des Conjonctures Economiques (OFCE).
- Guillaume Allègre & Gérard Cornilleau & Henri Sterdyniak, 2007.
"Vers la fusion de l'impôt sur le revenu et de la CSG ?,"
Revue de l'OFCE, Presses de Sciences-Po, vol. 101(2), pages 269-314.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l'impôt sur le revenu et de la CSG," SciencePo Working papers Main hal-01066081, HAL.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l'impôt sur le revenu et de la CSG," Working Papers hal-01066081, HAL.
- Guillaume Allègre & Gérard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG," Documents de Travail de l'OFCE 2007-12, Observatoire Francais des Conjonctures Economiques (OFCE).
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG ?," Post-Print hal-03472413, HAL.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG ?," SciencePo Working papers Main hal-03472413, HAL.
- Bruce D. Meyer, 2007.
"The U.S. Earned Income Tax Credit, its Effects, and Possible Reforms,"
Working Papers
0720, Harris School of Public Policy Studies, University of Chicago.
- Meyer, Bruce D., 2008. "The US earned income tax credit, its effects, and possible reforms," Working Paper Series 2008:14, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Daunfeldt, Sven-Olov & Praski-Ståhlgren, Ulrika & Rudholm, Niklas, 2007. "Do High Taxes Lock-in Capital Gains? Evidence from a Flat Rate Tax System," HUI Working Papers 6, HUI Research.
- Eliason, Marcus & Ohlsson, Henry, 2008.
"Living to save taxes,"
Economics Letters, Elsevier, vol. 100(3), pages 340-343, September.
- Eliason, Marcus & Ohlsson, Henry, 2007. "Living to Save Taxes," Working Paper Series 2007:8, Uppsala University, Department of Economics.
- Ohlsson, Henry, 2007. "The equal division puzzle – empirical evidence on intergenerational transfers in Sweden," Working Paper Series 2007:10, Uppsala University, Department of Economics.
- Ohlsson, Henry, 2007. "Tax avoidance - a natural experiment," Working Paper Series 2007:13, Uppsala University, Department of Economics.
- Ohlsson, Henry, 2011.
"The legacy of the Swedish gift and inheritance tax, 1884–2004,"
European Review of Economic History, Cambridge University Press, vol. 15(3), pages 539-569, December.
- Ohlsson, Henry, 2007. "The legacy of the Swedish gift and inheritance tax, 1884–2004," Working Paper Series 2007:23, Uppsala University, Department of Economics.
- Ohlsson, Henry, 2009. "The legacy of the Swedish gift and inheritance tax, 1884-2004," Working Paper Series, Center for Fiscal Studies 2009:13, Uppsala University, Department of Economics.
- Holmlund, Bertil & Söderström, Martin, 2007.
"Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach,"
IZA Discussion Papers
3088, Institute of Labor Economics (IZA).
- Holmlund, Bertil & Söderström, Martin, 2007. "Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach," Working Paper Series 2007:25, Uppsala University, Department of Economics.
- Bertil Holmlund & Martin Söderström, 2007. "Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach," CESifo Working Paper Series 2121, CESifo.
- Klevmarken, N. Anders & Bolin, Kristian & Eklöf, Matias & Flood, Lennart & Fransson, Urban & Hallberg, Daniel & Höjgård, Sören & Lindgren, Björn & Mitrut, Andrea & Lagergren, Mårten, 2007. "Simulating the future of the Swedish baby-boom generations," Working Paper Series 2007:26, Uppsala University, Department of Economics.
- Joseba Sanmartín Sola, 2007. "El efecto de los cambios en los tipos marginales sobre la base imponible del IRPF," Hacienda Pública Española / Review of Public Economics, IEF, vol. 182(3), pages 9-28, September.
- Jorge Onrubia Fernández & María del Carmen Rodado Ruíz & Santiago Díaz De Sarralde Míguez & César Pérez López, 2007.
"Progresividad y redistribución a través del IRPF español: Un análisis de bienestar social para el periodo 1982-1998,"
Hacienda Pública Española / Review of Public Economics, IEF, vol. 183(4), pages 81-124, december.
- Jorge Onrubia Fernández(1) & María del Carmen Rodado Ruiz(2) & Santiago Díaz de Sarralde(3) & César Pérez López(4), "undated". "Progresividad Y Redistribución A Través Del Irpf Español: Un Análisis De Bienestar Social Para El Periodo 1982-1998," Working Papers 23-06 Classification-JEL , Instituto de Estudios Fiscales.
- Guyonne Kalb & Wang-Sheng Lee, 2007.
"The effect of an alternative childcare subsidy on labour supply: a policy simulation,"
Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, vol. 10(1), pages 39-57.
- Guyonne Kalb & Wang-Sheng Lee, 2007. "The Effect of an Alternative Childcare Subsidy on Labour Supply: A Policy Simulation," Melbourne Institute Working Paper Series wp2007n14, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- José Mª Durán Cabré & Alejandro Esteller Moré, 2007.
"An empirical analysis of wealth taxation: Equity Vs.tax compliance,"
Working Papers
XREAP2007-03, Xarxa de Referència en Economia Aplicada (XREAP), revised Jun 2007.
- José Mª Durán Cabré & Alejandro Esteller Moré, 2007. "An empirical analysis of wealth taxation: Equity vs. tax compliance," Working Papers 2007/1, Institut d'Economia de Barcelona (IEB).
- José Mª Durán Cabré & Alejandro Esteller Moré, 2007.
"An empirical analysis of wealth taxation: Equity Vs.tax compliance,"
Working Papers
XREAP2007-03, Xarxa de Referència en Economia Aplicada (XREAP), revised Jun 2007.
- José Mª Durán Cabré & Alejandro Esteller Moré, 2007. "An empirical analysis of wealth taxation: Equity vs. tax compliance," Working Papers 2007/1, Institut d'Economia de Barcelona (IEB).
- Thomas F. Crossley & Sung-Hee Jeon, 2007.
"Joint Taxation and the Labour Supply of Married Women: Evidence from the Canadian Tax Reform of 1988,"
Fiscal Studies, Institute for Fiscal Studies, vol. 28(3), pages 343-365, September.
- Thomas F. Crossley & Sung-Hee Jeon, 2006. "Joint Taxation and the Labour Supply of Married Women: Evidence from the Canadian Tax Reform of 1988," Quantitative Studies in Economics and Population Research Reports 404, McMaster University.
- Thomas F. Crossley & Sung-Hee Jeon, 2006. "Joint Taxation and the Labour Supply of Married Women: Evidence from the Canadian Tax Reform of 1988," Social and Economic Dimensions of an Aging Population Research Papers 149, McMaster University.
- 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 Microsimulation Analysis,"
Fiscal Studies, Institute for Fiscal Studies, vol. 28(4), pages 463-495, December.
- Dearing, Helene & Hofer, Helmut & Lietz, Christine & Winter-Ebmer, Rudolf & Wrohlich, Katharina, 2007. "Why are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis," Economics Series 213, Institute for Advanced Studies.
- Dearing, Helene & Hofer, Helmut & Lietz, Christine & Winter-Ebmer, Rudolf & Wrohlich, Katharina, 2007. "Why Are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis," IZA Discussion Papers 2845, Institute of Labor Economics (IZA).
- 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," Economics working papers 2007-11, Department of Economics, Johannes Kepler University Linz, Austria.
- 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," Discussion Papers of DIW Berlin 695, DIW Berlin, German Institute for Economic Research.
- Stuart Adam & Glen Loutzenhiser, 2007. "Integrating Income Tax and National Insurance: an interim report," IFS Working Papers W07/21, Institute for Fiscal Studies.
- 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 Microsimulation Analysis,"
Fiscal Studies, Institute for Fiscal Studies, vol. 28(4), pages 463-495, December.
- 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," Discussion Papers of DIW Berlin 695, DIW Berlin, German Institute for Economic Research.
- Dearing, Helene & Hofer, Helmut & Lietz, Christine & Winter-Ebmer, Rudolf & Wrohlich, Katharina, 2007. "Why are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis," Economics Series 213, Institute for Advanced Studies.
- Dearing, Helene & Hofer, Helmut & Lietz, Christine & Winter-Ebmer, Rudolf & Wrohlich, Katharina, 2007. "Why Are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis," IZA Discussion Papers 2845, Institute of Labor Economics (IZA).
- 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," Economics working papers 2007-11, Department of Economics, Johannes Kepler University Linz, Austria.
- Arnstein Aassve & Maria Grazia Pazienza & Chiara Rapallini, 2007. "Does Italy need family income taxation?," Working Papers 77, ECINEQ, Society for the Study of Economic Inequality.
- Lari Arthur Viianto, 2007. "On the positive effects of taxation on education," Working Papers. Serie AD 2007-30, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
- Marco Caliendo & Ludovica Gambaro & Peter Haan, 2009.
"The impact of income taxation on the ratio between reservation and market wages and the incentives for labour supply,"
Applied Economics Letters, Taylor & Francis Journals, vol. 16(9), pages 877-883.
- 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," Discussion Papers of DIW Berlin 670, DIW Berlin, German Institute for Economic Research.
- Caliendo, Marco & Gambaro, Ludovica & Haan, Peter, 2007. "The Impact of Income Taxation on the Ratio between Reservation and Market Wages and the Incentives for Labour Supply," IZA Discussion Papers 2599, Institute of Labor Economics (IZA).
- Neumark, David & Wascher, William, 2007. "Minimum Wages, the Earned Income Tax Credit, and Employment: Evidence from the Post-Welfare Reform Era," IZA Discussion Papers 2610, Institute of Labor Economics (IZA).
- Stefan Bach & Giacomo Corneo & Viktor Steiner, 2007.
"From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001,"
SOEPpapers on Multidisciplinary Panel Data Research
51, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Bach, Stefan & Corneo, Giacomo & Steiner, Viktor, 2007. "From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001," IZA Discussion Papers 2723, Institute of Labor Economics (IZA).
- Steiner, Viktor & Corneo, Giacomo & Bach, Stefan, 2007. "From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001," CEPR Discussion Papers 6251, C.E.P.R. Discussion Papers.
- Stefan Bach & Giacomo Corneo & Viktor Steiner, 2007. "From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992 - 2001," Discussion Papers of DIW Berlin 683, DIW Berlin, German Institute for Economic Research.
- 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 Microsimulation Analysis,"
Fiscal Studies, Institute for Fiscal Studies, vol. 28(4), pages 463-495, December.
- Dearing, Helene & Hofer, Helmut & Lietz, Christine & Winter-Ebmer, Rudolf & Wrohlich, Katharina, 2007. "Why are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis," Economics Series 213, Institute for Advanced Studies.
- Dearing, Helene & Hofer, Helmut & Lietz, Christine & Winter-Ebmer, Rudolf & Wrohlich, Katharina, 2007. "Why Are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis," IZA Discussion Papers 2845, Institute of Labor Economics (IZA).
- 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," Economics working papers 2007-11, Department of Economics, Johannes Kepler University Linz, Austria.
- 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," Discussion Papers of DIW Berlin 695, DIW Berlin, German Institute for Economic Research.
- Bargain, Olivier & Morawski, Leszek & Myck, Michal & Socha, Mieczyslaw, 2007. "As SIMPL As That: Introducing a Tax-Benefit Microsimulation Model for Poland," IZA Discussion Papers 2988, Institute of Labor Economics (IZA).
- Holmlund, Bertil & Söderström, Martin, 2007.
"Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach,"
Working Paper Series
2007:25, Uppsala University, Department of Economics.
- Holmlund, Bertil & Söderström, Martin, 2007. "Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach," IZA Discussion Papers 3088, Institute of Labor Economics (IZA).
- Bertil Holmlund & Martin Söderström, 2007. "Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach," CESifo Working Paper Series 2121, CESifo.
- Robert A. Pollak, 2011.
"Family Bargaining and Taxes: A Prolegomenon to the Analysis of Joint Taxation ,"
CESifo Economic Studies, CESifo Group, vol. 57(2), pages 216-244, June.
- Pollak, Robert, 2007. "Family Bargaining and Taxes: A Prolegomenon to the Analysis of Joint Taxation," IZA Discussion Papers 3109, Institute of Labor Economics (IZA).
- Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2009.
"Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia,"
Journal of Political Economy, University of Chicago Press, vol. 117(3), pages 504-554, June.
- 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," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0720, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Gorodnichenko, Yuriy & Martinez-Vazquez, Jorge & Peter, Klara Sabirianova, 2007. "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," IZA Discussion Papers 3267, Institute of Labor Economics (IZA).
- Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2008. "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," NBER Working Papers 13719, National Bureau of Economic Research, Inc.
- Keith A. Bender, 2007. "Replacing Income in Retirement for the Newly Retired: A Distributional Analysis of Gross and Net Replacement Rates," Journal of Income Distribution, Ad libros publications inc., vol. 16(2), pages 83-105, June.
- Ejii Tajika & Hiroyuki Yashio, 2007. "The Role of Personal Income Tax to Mitigate Widening Income Inequality: the Case of Japan," Journal of Income Distribution, Ad libros publications inc., vol. 16(3-4), pages 55-70, September.
- 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 Microsimulation Analysis,"
Fiscal Studies, Institute for Fiscal Studies, vol. 28(4), pages 463-495, December.
- Dearing, Helene & Hofer, Helmut & Lietz, Christine & Winter-Ebmer, Rudolf & Wrohlich, Katharina, 2007. "Why are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis," Economics Series 213, Institute for Advanced Studies.
- 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," Economics working papers 2007-11, Department of Economics, Johannes Kepler University Linz, Austria.
- 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," Discussion Papers of DIW Berlin 695, DIW Berlin, German Institute for Economic Research.
- Dearing, Helene & Hofer, Helmut & Lietz, Christine & Winter-Ebmer, Rudolf & Wrohlich, Katharina, 2007. "Why Are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis," IZA Discussion Papers 2845, Institute of Labor Economics (IZA).
- Vladimir Boguslavskiy, 2007. "A comparison of the Russian 13% flat rate PIT evasion stratified contributions and the US tax schedule," European Journal of Law and Economics, Springer, vol. 24(1), pages 71-88, August.
- Rachel J. Huang & Larry Y. Tzeng, 2007.
"Insurer's insolvency risk and tax deductions for the individual's net losses,"
The Geneva Risk and Insurance Review, Palgrave Macmillan;International Association for the Study of Insurance Economics (The Geneva Association), vol. 32(2), pages 129-145, December.
- Rachel Huang & Larry Tzeng, 2007. "Insurer’s insolvency risk and tax deductions for the individual’s net losses," The Geneva Papers on Risk and Insurance Theory, Springer;International Association for the Study of Insurance Economics (The Geneva Association), vol. 32(2), pages 129-145, December.
- Laszlo Goerke, 2007.
"Corporate and personal income tax declarations,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(3), pages 281-292, June.
- Laszlo Goerke, 2006. "Corporate and Personal Income Tax Declarations," CESifo Working Paper Series 1781, CESifo.
- Goerke, Laszlo, 2006. "Corporate and Personal Income Tax Declarations," IZA Discussion Papers 2239, Institute of Labor Economics (IZA).
- Seppo Kari & Hanna Karikallio, 2007.
"Tax treatment of dividends and capital gains and the dividend decision under dual income tax,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 427-456, August.
- Kari, Seppo & Karikallio, Hanna, 2007. "Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax," Discussion Papers 416, VATT Institute for Economic Research.
- Alfred Boss, 2007. "Wohin mit den Überschüssen der Bundesagentur für Arbeit?," Kiel Working Papers 1384, Kiel Institute for the World Economy.
- Benczúr, Péter, 2007. "Az adókulcsok hatása a különböző gazdasági szereplők viselkedésére - irodalmi összefoglaló [The effect of tax rates on the behaviour of various economic actors. A review of the literature]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 125-141.
- Wiese, Jörg, 2007. "Steuerinduziertes und / oder inflationsbedingtes Wachstum in der Unternehmensbewertung," Discussion Papers in Business Administration 2101, University of Munich, Munich School of Management.
- Wiese, Jörg, 2007. "Steuerinduziertes und / oder inflationsbedingtes Wachstum in der Unternehmensbewertung?," Discussion Papers in Business Administration 3767, University of Munich, Munich School of Management.
- Jean-Yves Duclos & Bernard Fortin & Andrée-Anne Fournier, 2009.
"An Analysis of Effective Marginal Tax Rates in Quebec,"
Canadian Public Policy, University of Toronto Press, vol. 35(3), pages 344-371, September.
- Jean-Yves Duclos & Bernard Fortin & Andrée-Anne Fournier, 2007. "An Analysis of Effective Marginal Tax Rates in Quebec," Cahiers de recherche 0746, CIRPEE.
- Shintaro Yamaguchi, 2007.
"Career and Skill Formation: A Dynamic Occupational Choice Model With Multidimensional Skills,"
2007 Meeting Papers
729, Society for Economic Dynamics.
- Shintaro Yamaguchi, 2007. "Career and Skill Formation: A Dynamic Occupational Choice Model with Multidimensional Skills," Department of Economics Working Papers 2007-02, McMaster University.
- Bas Jacobs & Sweder J. G. van Wijnbergen, 2007.
"Capital-Market Failure, Adverse Selection, and Equity Financing of Higher Education,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(1), pages 1-32, March.
- Bas Jacobs & Sweder J.G. van Wijnbergen, 2005. "Capital Market Failure, Adverse Selection and Equity Financing of Higher Education," Tinbergen Institute Discussion Papers 05-037/3, Tinbergen Institute.
- Keiichi Kubota & Hitoshi Takehara, 2007. "Effects of Tax Rate Changes on the Cost of Capital: The Case of Japanese Firms," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(2), pages 163-185, June.
- Charles E. McLure, Jr. & George R. Zodrow, 2007.
"Consumption-based Direct Taxes: A Guided Tour of the Amusement Park,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(2), pages 285-307, June.
- Charles E. McLure & George R. Zodrow, 2007. "Consumption-Based Direct Taxes: A Guide Tour of the Amusement Park," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0716, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Shlomo Yitzhaki, 2007.
"Cost-Benefit Analysis of Presumptive Taxation,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 311-326, September.
- Shlomo Yitzhaki, 2006. "Cost Benefit Analysis of Presumptive Taxation," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0631, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Shlomo Yitzhaki, 2007. "Cost Benefit Analysis of Presumptive Taxation," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0714, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Janet Holtzblatt, 2007. "Implications of Return-Free Tax Systems for the Structure of the Individual Income Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 327-349, September.
- James Alm & Pablo Saavedra & Edward Sennoga, 2007.
"How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 350-373, September.
- James Alm & Pablo Saavedra & Edward Sennoga, 2007. "How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0711, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- John W. Diamond & George R. Zodrow, 2007. "Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 374-395, September.
- Roy Bahl & Sally Wallace, 2007.
"From Income Tax to Consumption Tax?. The Case of Jamaica,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 396-414, September.
- Roy Bahl & Sally Wallace, 2007. "From Income Tax to Consumption Tax? The Case of Jamaica," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0712, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Bernd Genser & Andreas Reutter, 2007.
"Moving Towards Dual Income Taxation in Europe,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 436-456, September.
- Bernd Genser & Andreas Reutter, 2007. "Moving Towards Dual Income Taxation in Europe," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0717, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Christina Elschner & Robert Schwager, 2007. "A Simulation Method to Measure the Effective Tax Rate on Highly Skilled Labor," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(4), pages 563-582, December.
- Achille VERNIZZI & Simone PELLEGRINO, 2007. "On the Aronson-Johnson-Lambert decomposition of the redistributive effect," Departmental Working Papers 2007-013, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, revised 26 Jun 2007.
- Achille VERNIZZI & Simone PELLEGRINO, 2007. "On the Aronson-Johnson-Lambert decomposition of the redistributive effect," Departmental Working Papers 2007-13, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, revised 26 Jun 2007.
- Kenneth A. Kriz & Jaanika Meriküll & Alari Paulus & Karsten Staehr & Kenneth A. Kriz & Jaanika Meriküll & Alari Paulus & Karsten Staehr, 2008.
"Why do Individuals Evade Payroll and Income Taxation in Estonia?,"
Chapters, in: Michael Pickhardt & Edward Shinnick (ed.), The Shadow Economy, Corruption and Governance, chapter 10, pages 240-264,
Edward Elgar Publishing.
- Kenneth A. Kriz & Jaanika Meriküll & Alari Paulus & Karsten Staehr, 2007. "Why Do Individuals Evade Payroll And Income Taxation In Estonia?," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 49, Faculty of Economics and Business Administration, University of Tartu (Estonia).
- Sören Blomquist & Roger Gordon, 2007. "Public Policy and Retirement, Trans-Atlantic Public Economics Seminar (TAPES)," NBER Books, National Bureau of Economic Research, Inc, number blom07-1.
- Bingley, Paul & Lanot, Gauthier, 2007.
"Public pension programmes and the retirement of married couples in Denmark,"
Journal of Public Economics, Elsevier, vol. 91(10), pages 1878-1901, November.
- Paul Bingley & Gauthier Lanot, 2007. "Public Pension Programmes and the Retirement of Married Couples in Denmark," NBER Chapters, in: Public Policy and Retirement, Trans-Atlantic Public Economics Seminar (TAPES), pages 1878-1901, National Bureau of Economic Research, Inc.
- Paul Bingley & Gauthier Lanot, 2006. "Public Pension Programmes and the Retirement of Married Couples in Denmark," Keele Economics Research Papers KERP 2006/20, Centre for Economic Research, Keele University.
- Engelhardt, Gary V. & Kumar, Anil, 2007.
"Employer matching and 401(k) saving: Evidence from the health and retirement study,"
Journal of Public Economics, Elsevier, vol. 91(10), pages 1920-1943, November.
- Gary V. Engelhardt & Anil Kumar, 2007. "Employer Matching and 401(k) Saving: Evidence from the Health and Retirement Study," NBER Chapters, in: Public Policy and Retirement, Trans-Atlantic Public Economics Seminar (TAPES), pages 1920-1943, National Bureau of Economic Research, Inc.
- Gary V. Engelhardt & Anil Kumar, 2004. "Employer Matching and 401(k) Saving: Evidence from the Health and Retirement Study," Working Papers, Center for Retirement Research at Boston College 2004-18, Center for Retirement Research.
- Gary V. Engelhardt & Anil Kumar, 2006. "Employer Matching and 401(k) Saving: Evidence from the Health and Retirement Study," NBER Working Papers 12447, National Bureau of Economic Research, Inc.
- Amromin, Gene & Huang, Jennifer & Sialm, Clemens, 2007.
"The tradeoff between mortgage prepayments and tax-deferred retirement savings,"
Journal of Public Economics, Elsevier, vol. 91(10), pages 2014-2040, November.
- Gene Amromin & Jennifer Huang & Clemens Sialm, 2007. "The Tradeoff between Mortgage Prepayments and Tax-deferred Retirement Savings," NBER Chapters, in: Public Policy and Retirement, Trans-Atlantic Public Economics Seminar (TAPES), pages 2014-2040, National Bureau of Economic Research, Inc.
- Gene Amromin & Jennifer Huang & Clemens Sialm, 2006. "The tradeoff between mortgage prepayments and tax-deferred retirement savings," Working Paper Series WP-06-05, Federal Reserve Bank of Chicago.
- Gene Amromin & Jennifer Huang & Clemens Sialm, 2006. "The Tradeoff Between Mortgage Prepayments and Tax-Deferred Retirement Savings," NBER Working Papers 12502, National Bureau of Economic Research, Inc.
- Juan Carlos Conesa & Sagiri Kitao & Dirk Krueger, 2009.
"Taxing Capital? Not a Bad Idea after All!,"
American Economic Review, American Economic Association, vol. 99(1), pages 25-48, March.
- Juan C. Conesa & Dirk Krueger, 2004. "Taxing Capital: Not a Bad Idea After All," 2004 Meeting Papers 403, Society for Economic Dynamics.
- Juan Carlos Conesa & Sagiri Kitao & Dirk Krueger, 2007. "Taxing Capital? Not a Bad Idea After All!," NBER Working Papers 12880, National Bureau of Economic Research, Inc.
- Conesa, Juan Carlos & Krueger, Dirk & Kitao, Sagiri, 2006. "Taxing Capital? Not a Bad Idea After All!," CEPR Discussion Papers 5929, C.E.P.R. Discussion Papers.
- Conesa, Juan Carlos & Kitao, Sagiri & Krueger, Dirk, 2006. "Taxing capital? Not a bad idea after all!," CFS Working Paper Series 2006/21, Center for Financial Studies (CFS).
- David Neumark & William Wascher, 2011.
"Does a Higher Minimum Wage Enhance the Effectiveness of the Earned Income Tax Credit?,"
ILR Review, Cornell University, ILR School, vol. 64(4), pages 712-746, July.
- David Neumark & William Wascher, 2007. "Does a Higher Minimum Wage Enhance the Effectiveness of The Earned Income Tax Credit?," NBER Working Papers 12915, National Bureau of Economic Research, Inc.
- Kevin Lang & Hong Kang, 2005.
"Worker Sorting, Taxes and Health Insurance Coverage,"
Boston University - Department of Economics - Working Papers Series
WP2005-011, Boston University - Department of Economics.
- Kevin Lang, 2010. "Worker Sorting, Taxes and Health Insurance Coverage," Boston University - Department of Economics - Working Papers Series WP2010-015, Boston University - Department of Economics.
- Kevin Lang & Hong Kang, 2007. "Worker Sorting, Taxes and Health Insurance Coverage," NBER Working Papers 13066, National Bureau of Economic Research, Inc.
- Steven N. Kaplan & Joshua Rauh, 2010.
"Wall Street and Main Street: What Contributes to the Rise in the Highest Incomes?,"
NBER Chapters, in: Corporate Governance,
National Bureau of Economic Research, Inc.
- Steven N. Kaplan & Joshua Rauh, 2010. "Wall Street and Main Street: What Contributes to the Rise in the Highest Incomes?," The Review of Financial Studies, Society for Financial Studies, vol. 23(3), pages 1004-1050, March.
- Steven N. Kaplan & Joshua Rauh, 2007. "Wall Street and Main Street: What Contributes to the Rise in the Highest Incomes?," NBER Working Papers 13270, National Bureau of Economic Research, Inc.
- Mihir A. Desai & Dhammika Dharmapala, 2007. "Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends," NBER Working Papers 13281, National Bureau of Economic Research, Inc.
- Mihir A. Desai & Li Jin, 2007. "Institutional Tax Clienteles and Payout Policy," NBER Working Papers 13283, National Bureau of Economic Research, Inc.
- Jennifer L. Blouin & Jana Smith Raedy & Douglas A. Shackelford, 2007. "Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates?," NBER Working Papers 13601, National Bureau of Economic Research, Inc.
- Giorgio Brunello & Daniela Sonedda, 2007.
"Progressive taxation and wage setting when unions strategically interact,"
Oxford Economic Papers, Oxford University Press, vol. 59(1), pages 127-140, January.
- Giorgio Brunello & Daniela Sonedda, 2006. "Progressive Taxation and Wage Setting when Unions Strategically Interact," "Marco Fanno" Working Papers 0017, Dipartimento di Scienze Economiche "Marco Fanno".
- Guyonne Kalb & Wang-Sheng Lee, 2007.
"The effect of an alternative childcare subsidy on labour supply: a policy simulation,"
Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, vol. 10(1), pages 39-57.
- Guyonne Kalb & Wang-Sheng Lee, 2007. "The Effect of an Alternative Childcare Subsidy on Labour Supply: A Policy Simulation," Melbourne Institute Working Paper Series wp2007n14, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- Eduardo Morón, 2007. "The Peruvian Pension Reform," Working Papers 07-04, Centro de Investigación, Universidad del Pacífico.
- Rachel Huang & Larry Tzeng, 2007.
"Insurer’s insolvency risk and tax deductions for the individual’s net losses,"
The Geneva Papers on Risk and Insurance Theory, Springer;International Association for the Study of Insurance Economics (The Geneva Association), vol. 32(2), pages 129-145, December.
- Rachel J. Huang & Larry Y. Tzeng, 2007. "Insurer's insolvency risk and tax deductions for the individual's net losses," The Geneva Risk and Insurance Review, Palgrave Macmillan;International Association for the Study of Insurance Economics (The Geneva Association), vol. 32(2), pages 129-145, December.
- Raghbendra Jha, 2007. "Fiscal Policy in Developing Countries: A Synoptic View," ASARC Working Papers 2007-01, The Australian National University, Australia South Asia Research Centre.
- Terenzio Maccabelli, 2007. "Il 'socialismo liberale' di Eugenio Rignano : teoria dei sistemi economici e filosofia sociale (The 'liberal socialism' of Eugenio Rignano: theory of economic systems and social philosophy)," Il Pensiero Economico Italiano, Fabrizio Serra Editore, Pisa - Roma, vol. 15(1), pages 79-105.
- Luciano Fanti & Luca Spataro, 2007.
"Economic Growth and Welfare in a Simple Neoclassical OLG Model with Minimum Wage and Consumption Taxes support,"
Discussion Papers
2007/67, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy.
- Luciano Fanti & Luca Gori, 2007. "Economic Growth and Welfare in a Simple Neoclassical OLG Model with Minimum Wage and Consumption Taxes support," Discussion Papers 2007/68, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy.
- Petersen, Hans-Georg, 2007. "Nachhaltigkeit in Finanz- und Sozialpolitik : Probleme und Lösungsansätze für den Transformationsprozess in Georgien," Finanzwissenschaftliche Diskussionsbeiträge : Special series. G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik G-1, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
- Khokrishvili, Elguja, 2007. "Das georgische Steuersystem im Transformationsprozess," Finanzwissenschaftliche Diskussionsbeiträge : Special series. G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik G-4, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
- Jastrzembski, André, 2007. "Einkommensteuerschätzung in Georgien," Finanzwissenschaftliche Diskussionsbeiträge : Special series. G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik G-5, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
- Gabidsaschwili, B. & Gelaschwili, Simon, 2007. "Armut in Georgien," Finanzwissenschaftliche Diskussionsbeiträge : Special series. G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik G-7, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
- Majcen, Boris & Verbic, Miroslav & Cok, Mitja, 2007. "The Income Tax Reform in Slovenia: Should the Flat Tax Have Prevailed?," MPRA Paper 10348, University Library of Munich, Germany.
- Canegrati, Emanuele, 2007. "A formula for the optimal taxation in Probabilistic Voting Models characterized by Single Mindedness," MPRA Paper 1896, University Library of Munich, Germany.
- Adireksombat, Kampon, 2007. "The Effects of 1993 EITC Expansion on Marginal Tax Rates," MPRA Paper 18986, University Library of Munich, Germany.
- Davide, Tondani, 2007. "Universal Basic Income and Negative Income Tax: Two Different Ways of Thinking Redistribution," MPRA Paper 2052, University Library of Munich, Germany.
- canegrati, emanuele, 2007. "The single-mindedness of labor unions when transfers are not Lump-Sum," MPRA Paper 2320, University Library of Munich, Germany.
- Emanuele, Canegrati, 2007. "A Single-Mindedness model with n generations," MPRA Paper 2548, University Library of Munich, Germany.
- Cole, Rebel & Mehran, Hamid, 2007.
"What can we learn from privately held firms about executive compensation?,"
MPRA Paper
4710, University Library of Munich, Germany.
- Rebel A. Cole & Hamid Mehran, 2008. "What can we learn from privately held firms about executive compensation?," Staff Reports 314, Federal Reserve Bank of New York.
- Cole, Rebel & Mehran, Hamid, 2010. "What can we learn from privately held firms about executive compensation?," MPRA Paper 24668, University Library of Munich, Germany.
- Bernardi, Luigi & Barreix, Alberto & Marenzi, Anna & Profeta, Paola, 2007. "Tax systems and tax reforms in Latin America: country studies," MPRA Paper 5223, University Library of Munich, Germany.
- Bernardi, Luigi & Fumagalli, Elena & Fumagalli, Laura, 2007. "Tax Systems and tax reforms in Latin America, Part I : country studies, Colombia," MPRA Paper 5224, University Library of Munich, Germany.
- Cebula, Richard, 2007. "Impact of Property Taxes and Public Education Outlays on Housing Costs: Recent Empirical Evidence," MPRA Paper 60109, University Library of Munich, Germany.
- Emanuele, Canegrati, 2007.
"A Contribution to the Positive Theory of Direct Taxation,"
MPRA Paper
6117, University Library of Munich, Germany.
- Canegrati, Emanuele, 2007. "A Contribution to the Positive Theory of Indirect Taxation," MPRA Paper 6116, University Library of Munich, Germany.
- Canegrati, Emanuele, 2007.
"A Contribution to the Positive Theory of Indirect Taxation,"
MPRA Paper
6116, University Library of Munich, Germany.
- Emanuele, Canegrati, 2007. "A Contribution to the Positive Theory of Direct Taxation," MPRA Paper 6117, University Library of Munich, Germany.
- Jan Vlachý, 2007. "Dodatečné zdanění nejistých osobních příjmů v důsledku daňové progrese [The penalty on risky personal income due to tax rate progression]," Politická ekonomie, Prague University of Economics and Business, vol. 2007(5), pages 625-636.
- Glenn Jenkins & CHUN-YAN KUO & Andrey Klevchuk, 2007. "Diagnosis of Indirect Taxes and the Taxation of International Trade in the Dominican Republic," Development Discussion Papers 2007-01, JDI Executive Programs.
- Shintaro Yamaguchi, 2007.
"Career and Skill Formation: A Dynamic Occupational Choice Model with Multidimensional Skills,"
Department of Economics Working Papers
2007-02, McMaster University.
- Shintaro Yamaguchi, 2007. "Career and Skill Formation: A Dynamic Occupational Choice Model With Multidimensional Skills," 2007 Meeting Papers 729, Society for Economic Dynamics.
- Lassila, Jukka & Määttänen, Niku & Valkonen, Tarmo, 2007. "Vapaaehtoinen eläkesäästäminen tulevaisuudessa," Discussion Papers 1089, The Research Institute of the Finnish Economy.
- Meunier, Olivier & Mignolet , Michel & Mulquin, Marie-Eve, 2007. "Interpersonal transfers: Do they impact the growth of poor and rich European regions?," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 10, pages 155-170.
- Guillaume Allègre & Gérard Cornilleau & Henri Sterdyniak, 2007.
"Vers la fusion de l'impôt sur le revenu et de la CSG ?,"
Revue de l'OFCE, Presses de Sciences-Po, vol. 101(2), pages 269-314.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l'impôt sur le revenu et de la CSG," SciencePo Working papers Main hal-01066081, HAL.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l'impôt sur le revenu et de la CSG," Sciences Po publications n°2007-12, Sciences Po.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l'impôt sur le revenu et de la CSG," Working Papers hal-01066081, HAL.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG ?," Post-Print hal-03472413, HAL.
- Guillaume Allègre & Gérard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG," Documents de Travail de l'OFCE 2007-12, Observatoire Francais des Conjonctures Economiques (OFCE).
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG ?," Sciences Po publications info:hdl:2441/3972, Sciences Po.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG ?," SciencePo Working papers Main hal-03472413, HAL.
- Guillaume Allègre & Gérard Cornilleau & Henri Sterdyniak, 2007.
"Vers la fusion de l'impôt sur le revenu et de la CSG ?,"
Revue de l'OFCE, Presses de Sciences-Po, vol. 101(2), pages 269-314.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l'impôt sur le revenu et de la CSG," SciencePo Working papers Main hal-01066081, HAL.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG ?," Sciences Po publications info:hdl:2441/3972, Sciences Po.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l'impôt sur le revenu et de la CSG," Working Papers hal-01066081, HAL.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG ?," Post-Print hal-03472413, HAL.
- Guillaume Allègre & Gérard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG," Documents de Travail de l'OFCE 2007-12, Observatoire Francais des Conjonctures Economiques (OFCE).
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l’impôt sur le revenu et de la CSG ?," SciencePo Working papers Main hal-03472413, HAL.
- Guillaume Allegre & Gerard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l'impôt sur le revenu et de la CSG," Sciences Po publications n°2007-12, Sciences Po.
- Elisabetta Croci Angelini & Francesco Farina, 2007.
"Wage Inequality in Europe: the Role of Labour Market and Redistributive Institutions,"
AIEL Series in Labour Economics, in: Nicola Acocella & Riccardo Leoni (ed.), Social Pacts, Employment and Growth. A Reappraisal of Ezio Tarantelli’s Thought, edition 1, chapter 10, pages 195-217,
AIEL - Associazione Italiana Economisti del Lavoro.
- Elisabetta Croci Angelini & Francesco Farina, 2007. "Wage Inequality in Europe: the Role of Labour Market and Redistributive Institutions," AIEL Series in Labour Economics, in: Nicola Acocella & Riccardo Leoni (ed.), Social Pacts, Employment and Growth, chapter 9, pages 195-217, Springer.
- Elisabetta Croci Angelini & Francesco Farina, "undated". "Wage Inequality in Europe: the Role of Labour Market and Redistributive Institutions," Department of Economics University of Siena 463, Department of Economics, University of Siena.
- Luciano Fanti & Luca Gori, 2007. "Fertility, income and welfare in an OLG model with regulated wages," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 54(4), pages 405-427, December.
- Sanna Tenhunen & Matti Tuomala, 2007. "Housing Policy and Redistribution," Working Papers 0754, Tampere University, Faculty of Management and Business, Economics.
- Copenhagen Economics, 2007. "Study on reduced VAT applied to goods and services in the Member States of the EU," Taxation Studies 0018, Directorate General Taxation and Customs Union, European Commission.
- Pricewaterhousecoopers, 2007. "Study in respect of introducing an optional reverse charge mechanism in the EU VAT Directive," Taxation Studies 0019, Directorate General Taxation and Customs Union, European Commission.
- European Commission, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.
- Pertti Honkanen & Markus Jäntti & Jukka Pirttilä, 2007. "Alleviating unemployment traps in Finland: Can the efficiency-equity trade-off be avoided?," Discussion Papers 24, Aboa Centre for Economics.
- Luigi Bonatti, 2007. "Home production, labor taxation and trade account," Department of Economics Working Papers 0715, Department of Economics, University of Trento, Italia.
- Pierre-Pascal Gendron, 2007. "Value Added Tax Treatment of Financial Services: An Assessment and Policy Proposal for Developing Countries," International Tax Program Papers 0701, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
- Joan Rosselló, 2007. "Does a public university system avoid the stratification of public universities and the segregation of students?," DEA Working Papers 26, Universitat de les Illes Balears, Departament d'Economía Aplicada.
- Kai-Joseph Fleischhauer, 2007. "A Review of Human Capital Theory: Microeconomics," University of St. Gallen Department of Economics working paper series 2007 2007-01, Department of Economics, University of St. Gallen.
- Cabrales, Antonio & Nagel, Rosemarie & Rodríguez Mora, José V., 2006.
"It is Hobbes, not Rousseau : an experiment on social insurance,"
UC3M Working papers. Economics
we071808, Universidad Carlos III de Madrid. Departamento de EconomÃa.
- Antonio Cabrales & Rosemarie Nagel & Jose V. Rodr?guez Mora, 2007. "It is Hobbes, not Rousseau: An Experiment on Social Insurance," Labsi Experimental Economics Laboratory University of Siena 019, University of Siena.
- Elisabeth Gugl, 2007. "The Impact of Income Splitting on Intrafamily Distribution in a Dynamic Family Bargaining Model," Department Discussion Papers 0701, Department of Economics, University of Victoria.
- Bussolo, Maurizio & Medvedev, Denis, 2008.
"Do Remittances Have a Flip Side? A General Equilibrium Analysis of Remittances, Labor Supply Responses and Policy Options for Jamaica,"
Journal of Economic Integration, Center for Economic Integration, Sejong University, vol. 23, pages 734-764.
- Bussolo, Maurizio & Medvedev, Denis, 2007. "Do remittances have a flip side? A general equilibrium analysis of remittances, labor supply responses and policy options for Jamaica," Conference papers 331666, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
- Bussolo, Maurizio & Medvedev, Denis, 2007. "Do remittances have a flip side ? A general equilibrium analysis of remittances, labor supply responses, and policy options for Jamaica," Policy Research Working Paper Series 4143, The World Bank.
- José Mª Durán Cabré & Alejandro Esteller Moré, 2007.
"An empirical analysis of wealth taxation: Equity vs. tax compliance,"
Working Papers
2007/1, Institut d'Economia de Barcelona (IEB).
- José Mª Durán Cabré & Alejandro Esteller Moré, 2007. "An empirical analysis of wealth taxation: Equity Vs.tax compliance," Working Papers XREAP2007-03, Xarxa de Referència en Economia Aplicada (XREAP), revised Jun 2007.
- Müller, Heiko & Sureth, Caren, 2007. "Group simulation and income tax statistics: how big is the error?," arqus Discussion Papers in Quantitative Tax Research 24, arqus - Arbeitskreis Quantitative Steuerlehre.
- Weiss, Martin, 2007. "How well does a cash-flow tax on wages approximate an economic income tax on labor income?," arqus Discussion Papers in Quantitative Tax Research 31, arqus - Arbeitskreis Quantitative Steuerlehre.
- Corneo, Giacomo & Keese, Matthias & Schröder, Carsten, 2007.
"Erhöht die Riester-Förderung die Sparneigung von Geringverdienern?,"
Discussion Papers
2007/23, Free University Berlin, School of Business & Economics.
- Schröder, Carsten & Keese, Matthias & Corneo, Giacomo, 2007. "Erhöht die Riester-Förderung die Sparneigung von Geringverdienern?," Economics Working Papers 2007-30, Christian-Albrechts-University of Kiel, Department of Economics.
- Schröder, Carsten & Keese, Matthias & Corneo, Giacomo, 2007.
"Erhöht die Riester-Förderung die Sparneigung von Geringverdienern?,"
Economics Working Papers
2007-30, Christian-Albrechts-University of Kiel, Department of Economics.
- Corneo, Giacomo & Keese, Matthias & Schröder, Carsten, 2007. "Erhöht die Riester-Förderung die Sparneigung von Geringverdienern?," Discussion Papers 2007/23, Free University Berlin, School of Business & Economics.
- Corneo, Giacomo & Fong, Christina M., 2008.
"What's the monetary value of distributive justice,"
Journal of Public Economics, Elsevier, vol. 92(1-2), pages 289-308, February.
- Corneo, Giacomo & Fong, Christina, 2005. "What's the monetary value of distributive justice?," CEPR Discussion Papers 5227, C.E.P.R. Discussion Papers.
- Corneo, Giacomo & Fong, Christina M., 2007. "What´s the monetary value of distributive justice," Discussion Papers 2007/8, Free University Berlin, School of Business & Economics.
- Giacomo Corneo & Christina M. Fong, 2006. "What’s the Monetary Value of Distributive Justice?," CESifo Working Paper Series 1706, CESifo.
- Boss, Alfred, 2007. "Wohin mit den Überschüssen der Bundesagentur für Arbeit?," Kiel Working Papers 1384, Kiel Institute for the World Economy (IfW Kiel).
- Brenneisen, Frank & Peichl, Andreas, 2007. "Dokumentation des Wohlfahrtsmoduls von FiFoSiM," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 07-4, University of Cologne, FiFo Institute for Public Economics.
- Fuest Clemens & Peichl Andreas, 2008.
"Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis,"
Review of Economics, De Gruyter, vol. 59(2), pages 94-113, August.
- Fuest, Clemens & Peichl, Andreas, 2007. "Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 07-9, University of Cologne, FiFo Institute for Public Economics.
- Fuest, Clemens & Peichl, Andreas, 2009. "Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis," IZA Standpunkte 11, Institute of Labor Economics (IZA).
- Paulus, Alari & Peichl, Andreas, 2008.
"Effects of flat tax reforms in Western Europe on equity and efficiency,"
ISER Working Paper Series
2008-06, Institute for Social and Economic Research.
- Peichl, Andreas & Paulus, Alari, 2008. "Effects of flat tax reforms in Western Europe on equity and efficiency," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 08-4, University of Cologne, FiFo Institute for Public Economics.
- Alari PAULUS & Andreas PEICHL, 2008. "Effects of Flat Tax Reforms in Western Europe on Equity and Efficiency," EcoMod2008 23800105, EcoMod.
- Paulus, Alari & Peichl, Andreas, 2008. "Effects of flat tax reforms in Western Europe on equity and efficiency," EUROMOD Working Papers EM2/08, EUROMOD at the Institute for Social and Economic Research.
- Schaefer, Thilo & Peichl, Andreas, 2008. "Wie progressiv ist Deutschland?," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 08-5, University of Cologne, FiFo Institute for Public Economics.
- Büttner, Thiess & Schwager, Robert, 2000. "Länderautonomie in der Einkommensteuer: Konsequenzen eines Zuschlagsmodells," ZEW Discussion Papers 00-50, ZEW - Leibniz Centre for European Economic Research.
- Ammermüller, Andreas & Zwick, Thomas & Boockmann, Bernhard & Maier, Michael, 2007. "Do hiring subsidies reduce unemployment among the elderly? Evidence from two natural experiments," ZEW Discussion Papers 07-001, ZEW - Leibniz Centre for European Economic Research.
2006
- Kar, Saibal & Mukherjee, Vivekananda, 2006. "Entrepreneurial culture, occupational choice and tax policy," MPRA Paper 24104, University Library of Munich, Germany.
- Joachim Merz & Daniel Vorgrimler & Markus Zwick, 2006.
"De facto anonymised microdata file on income tax statistics 1998,"
FFB-Discussionpaper
58, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
- Merz, Joachim & Vorgrimler, Daniel & Zwick, Markus, 2006. "De facto anonymised microdata file on income tax statistics 1998," MPRA Paper 5740, University Library of Munich, Germany.
- Jiří Nečas, 2006. "Petrohradský paradox a rovná daň [Petersburg paradox and equal taxation]," Politická ekonomie, Prague University of Economics and Business, vol. 2006(1), pages 56-62.
- Jean-Pierre Schaefer & Claude Taffin, 2006. "L’économie du logement locatif social," Revue d'Économie Financière, Programme National Persée, vol. 86(5), pages 213-237.
- Glenn Jenkins & Mustafa Besim, 2006. "Informal But Not Insignificant: Unregistered Workers In North Cyprus," Working Paper 1058, Economics Department, Queen's University.
- Määttänen, Niku, 2006. "Vapaaehtoiset eläkevakuutukset, verotus ja eläkkeelle siirtyminen," Discussion Papers 1018, The Research Institute of the Finnish Economy.
- Gerasimova, Irina, 2006. "The Spatial Distribution of the Total Monetary Income of the Russian Population: Tendencies and Factors of Dynamics (1995–2003)," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 4(4), pages 49-61.
- Geir Haakon Bjertnæs, 2006. "Income Taxation, Tuition Subsidies, and Choice of Occupation," Discussion Papers 459, Statistics Norway, Research Department.
- Annette Alstadsaeter, 2007.
"The Achilles Heel of the Dual Income Tax: The Norwegian Case,"
Finnish Economic Papers, Finnish Economic Association, vol. 20(1), pages 5-22, Spring.
- Annette Alstadsæter, 2006. "The Achilles Heel of the Dual Income Tax. The Norwegian Case," Discussion Papers 474, Statistics Norway, Research Department.
- Tilman Bruck & John P. Haisken-De New & Klaus Zimmermann, 2006.
"Creating low skilled jobs by subsidizing market-contracted household work,"
Applied Economics, Taylor & Francis Journals, vol. 38(8), pages 899-911.
- Brück, Tilman & de New, John & Zimmermann, Klaus F., 2003. "Creating Low Skilled Jobs by Subsidizing Market-Contracted Household Work," IZA Discussion Papers 958, Institute of Labor Economics (IZA).
- Zimmermann, Klaus F. & Haisken-DeNew, John P & Brück, Tilman, 2004. "Creating Low-Skilled Jobs by Subsidising Market-Contracted Household Work," CEPR Discussion Papers 4225, C.E.P.R. Discussion Papers.
- Tilman Brück & John P. Haisken-DeNew & Klaus F. Zimmermann, 2003. "Creating Low Skilled Jobs by Subsidising Market-Contracted Household Work," Discussion Papers of DIW Berlin 387, DIW Berlin, German Institute for Economic Research.
- Jie Chen, 2006.
"The Dynamics of Housing Allowance Claims in Sweden: A Discrete Time-Hazard Analysis,"
International Journal of Housing Policy,
Taylor & Francis Journals, vol. 6(1), pages 1-29.
- Jie Chen, 2006. "The Dynamics of Housing Allowance Claims in Sweden: A Discrete Time-Hazard Analysis," European Journal of Housing Policy, Taylor and Francis Journals, vol. 6(1), pages 1-29, April.
- Chen, Jie, 2006. "The Dynamics of Housing Allowance Claims in Sweden: A discrete-time hazard analysis," Working Paper Series 2006:1, Uppsala University, Department of Economics.
- Jie Chen, 2006.
"The Dynamics of Housing Allowance Claims in Sweden: A Discrete Time-Hazard Analysis,"
European Journal of Housing Policy,
Taylor and Francis Journals, vol. 6(1), pages 1-29, April.
- Jie Chen, 2006. "The Dynamics of Housing Allowance Claims in Sweden: A Discrete Time-Hazard Analysis," International Journal of Housing Policy, Taylor & Francis Journals, vol. 6(1), pages 1-29.
- Chen, Jie, 2006. "The Dynamics of Housing Allowance Claims in Sweden: A discrete-time hazard analysis," Working Paper Series 2006:1, Uppsala University, Department of Economics.
- International Bureau for Fiscal Documentation, 2006. "Survey on the Implementation of the EC Interest and Royalty Directive," Taxation Studies 0015, Directorate General Taxation and Customs Union, European Commission.
- European Commission, 2006. "Taxation trends in the European Union: 2006 edition," Taxation trends 2006, Directorate General Taxation and Customs Union, European Commission.
- Richard Bird & Pierre-Pascal Gendron, 2006.
"Is VAT the Best Way to Impose a General Consumption Tax in Developing Countries,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper0618, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Richard M. Bird, 2006. "Is VAT the Best Way to Impose a General Consumption Tax in Developing Countries?," International Tax Program Papers 0602, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
- Pierre-Pascal Gendron, 2006. "Value Added Tax Treatment of Financial Services: A Developing Country Perspective," International Tax Program Papers 0606, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
- Micael Castanheira & Christian Valenduc, 2006.
"Économie politique de la taxation,"
Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(3), pages 19-37.
- Micael Castanheira De Moura & Christian Valenduc, 2006. "Economie politique de la taxation," ULB Institutional Repository 2013/10021, ULB -- Universite Libre de Bruxelles.
- Ulises García Repetto, 2006. "La experiencia del sistema de imposición a la renta en el Uruguay de los sesenta," Documentos de Trabajo (working papers) 06-05, Instituto de EconomÃa - IECON.
- Mehmet Tosun, 2006. "Externalities from International Labor Migration: Efficacy of a Brain Drain Tax in the Euro-Mediterranean Region," Working Papers 06-007, University of Nevada, Reno, Department of Economics;University of Nevada, Reno , Department of Resource Economics.
- Ghazala Azmat, 2006. "The impact of tax credits on labour supply," Economics Working Papers 979, Department of Economics and Business, Universitat Pompeu Fabra, revised Jul 2009.
- Guntram B. Wolff, 2006.
"Measuring Tax Burdens in Europe,"
Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, vol. 61(03), pages 299-328, September.
- Wolff, Guntram B., 2005. "Measuring tax burdens in Europe," ZEI Working Papers B 09-2005, University of Bonn, ZEI - Center for European Integration Studies.
- Manfred Gärtner, 2006. "Die Primärinzidenz von Bankgeheimnis und Verrechnungssteuer in den Kantonen der Schweiz," University of St. Gallen Department of Economics working paper series 2006 2006-20, Department of Economics, University of St. Gallen.
- Davis, Douglas D., 2006.
"Rebate subsidies, matching subsidies and isolation effects,"
Judgment and Decision Making, Cambridge University Press, vol. 1(1), pages 13-22, July.
- Douglas D. Davis, 2006. "Rebate Subsidies, Matching Subsidies and Isolation Effects," Working Papers 0604, VCU School of Business, Department of Economics.
- Jun-ichi Itaya & A.G. Schweinberger, 2006.
"The public and private provision of pure public goods and the distortionary effects of income taxation: a political economy approach,"
Canadian Journal of Economics, Canadian Economics Association, vol. 39(3), pages 1023-1040, August.
- Jun‐ichi Itaya & A.G. Schweinberger, 2006. "The public and private provision of pure public goods and the distortionary effects of income taxation: a political economy approach," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 39(3), pages 1023-1040, August.
- Elschner, Christina & Schwager, Robert, 2006. "A simulation method to measure the tax burden on highly skilled manpower," University of Göttingen Working Papers in Economics 50, University of Goettingen, Department of Economics.
- Juan Carlos Conesa & Sagiri Kitao & Dirk Krueger, 2009.
"Taxing Capital? Not a Bad Idea after All!,"
American Economic Review, American Economic Association, vol. 99(1), pages 25-48, March.
- Juan C. Conesa & Dirk Krueger, 2004. "Taxing Capital: Not a Bad Idea After All," 2004 Meeting Papers 403, Society for Economic Dynamics.
- Conesa, Juan Carlos & Kitao, Sagiri & Krueger, Dirk, 2006. "Taxing capital? Not a bad idea after all!," CFS Working Paper Series 2006/21, Center for Financial Studies (CFS).
- Juan Carlos Conesa & Sagiri Kitao & Dirk Krueger, 2007. "Taxing Capital? Not a Bad Idea After All!," NBER Working Papers 12880, National Bureau of Economic Research, Inc.
- Conesa, Juan Carlos & Krueger, Dirk & Kitao, Sagiri, 2006. "Taxing Capital? Not a Bad Idea After All!," CEPR Discussion Papers 5929, C.E.P.R. Discussion Papers.
- Fuest, Clemens & Heilmann, Sven & Peichl, Andreas & Schaefer, Thilo & Bergs, Christian, 2006. "Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Reform des Steuer- und Transfersystems nach dem Bürgergeld-Vorschlag von Joachim Mitschke [Revenue, employment and growth effects of the in," FiFo Reports - FiFo-Berichte 8, University of Cologne, FiFo Institute for Public Economics.
- Corneo, Giacomo, 2008.
"Charity and redistributive taxation in a unionized economy,"
Labour Economics, Elsevier, vol. 15(5), pages 831-843, October.
- Corneo, Giacomo, 2006. "Charity and redistributive taxation in a unionized economy," Discussion Papers 2006/21, Free University Berlin, School of Business & Economics.
- Boss, Alfred & Rosenschon, Astrid, 2006. "Subventionen in Deutschland: Eine Bestandsaufnahme," Kiel Working Papers 1267, Kiel Institute for the World Economy (IfW Kiel).
- Rosenschon, Astrid, 2006. "Finanzpolitische Maßnahmen zugunsten von Familien: Eine Bestandsaufnahme für Deutschland," Kiel Working Papers 1273, Kiel Institute for the World Economy (IfW Kiel).
- Boss, Alfred, 2006. "Brauchen wir einen Kombilohn?," Kiel Working Papers 1279, Kiel Institute for the World Economy (IfW Kiel).
- Boss, Alfred, 2006. "Steuervergünstigungen in Deutschland: Ist die Finanzpolitik auf dem richtigen Weg?," Kiel Working Papers 1301, Kiel Institute for the World Economy (IfW Kiel).
- Boss, Achim & Boss, Alfred & Boss, Thomas, 2006. "Der deutsche Einkommensteuertarif: Weiterhin eine Wachstumsbremse?," Kiel Working Papers 1304, Kiel Institute for the World Economy (IfW Kiel).
- Clemens Fuest & Andreas Peichl & Thilo Schaefer, 2007.
"Führt Steuervereinfachung zu einer „gerechteren” Einkommensverteilung? Eine empirische Analyse für Deutschland,"
Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 8(1), pages 20-37, January.
- Peichl, Andreas & Fuest, Clemens & Schaefer, Thilo, 2006. "Führt Steuervereinfachung zu einer "gerechteren" Einkommensverteilung? Eine empirische Analyse für Deutschland," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-1, University of Cologne, FiFo Institute for Public Economics.
- Schaefer, Thilo & Peichl, Andreas & Fuest, Clemens, 2006. "Die Flat Tax: Wer gewinnt? Wer verliert? Eine empirische Analyse für Deutschland," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-6, University of Cologne, FiFo Institute for Public Economics.
- Bonin, Holger & Schneider, Hilmar, 2006.
"Workfare: Eine wirksame Alternative zum Kombilohn,"
Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 86(10), pages 645-650.
- Bonin, Holger & Schneider, Hilmar, 2006. "Workfare: Eine wirksame Alternative zum Kombilohn," IZA Discussion Papers 2399, Institute of Labor Economics (IZA).
- Stefan Boeters & Christoph Bohringer & Thiess Buttner & Margit Kraus, 2010.
"Economic effects of VAT reforms in Germany,"
Applied Economics, Taylor & Francis Journals, vol. 42(17), pages 2165-2182.
- Boeters, Stefan & Böhringer, Christoph & Büttner, Thiess & Kraus, Margit, 2006. "Economic Effects of VAT Reform in Germany," ZEW Discussion Papers 06-030, ZEW - Leibniz Centre for European Economic Research.
- Stefan Bach & Viktor Steiner, 2006. "Analyseergebnisse auf Basis der anonymisierten Steuerdaten," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 126(3), pages 387-403.
- Paul Beaudry & Charles Blackorby & Dezsö Szalay, 2009.
"Taxes and Employment Subsidies in Optimal Redistribution Programs,"
American Economic Review, American Economic Association, vol. 99(1), pages 216-242, March.
- Beaudry, Paul & Blackorby, 1997. "Taxes and employment subsidies in an optimal redistribution program," CEPREMAP Working Papers (Couverture Orange) 9709, CEPREMAP.
- Beaudry, Paul & Blackorby, Charles & Szalay, Dezso, 2006. "Taxes and Employment Subsidies in Optimal Redistribution Programs," Economic Research Papers 269749, University of Warwick - Department of Economics.
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"Increasing Returns to Education: Theory and Evidence,"
CEPR Discussion Papers
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"Does the market value R&D investment by European firms? Evidence from a panel of manufacturing firms in France, Germany, and Italy,"
International Journal of Industrial Organization, Elsevier, vol. 24(5), pages 971-993, September.
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"The public and private provision of pure public goods and the distortionary effects of income taxation: a political economy approach,"
Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 39(3), pages 1023-1040, August.
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"Stratification and Public Utility Services in Colombia: Subsidies to Households or Distortion of Housing Prices?,"
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"Employer Matching and 401(k) Saving: Evidence from the Health and Retirement Study,"
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"Does the market value R&D investment by European firms? Evidence from a panel of manufacturing firms in France, Germany, and Italy,"
International Journal of Industrial Organization, Elsevier, vol. 24(5), pages 971-993, September.
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"Is Belgium "Making Work Pay" ?,"
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"Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform,"
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- Harri Hietala & Seppo Kari, 2006.
"Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform,"
Finnish Economic Papers, Finnish Economic Association, vol. 19(2), pages 41-47, Autumn.
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"Executive Financial Incentives and Payout Policy: Firm Responses to the 2003 Dividend Tax Cut,"
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"The tradeoff between mortgage prepayments and tax-deferred retirement savings,"
Journal of Public Economics, Elsevier, vol. 91(10), pages 2014-2040, November.
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"Optimal Redistributive Taxation in a Search Equilibrium Model,"
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"The Income of the Swedish Baby Boomers,"
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"Taxation, Dividend Payments and Ex-Day Price-Changes,"
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"Tax evasion and self-employment in a high-tax country: evidence from Sweden,"
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"Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany,"
Discussion Papers of DIW Berlin
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- Brunello, Giorgio & Comi, Simona Lorena & Sonedda, Daniela, 2006. "Income Taxes and the Composition of Pay," IZA Discussion Papers 2203, Institute of Labor Economics (IZA).
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"Corporate and personal income tax declarations,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(3), pages 281-292, June.
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"Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution and Work Incentives,"
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- Flood, Lennart & Klevmarken, Anders & Mitrut, Andreea, 2006.
"The income of the Swedish baby boomers,"
Working Papers in Economics
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- Flood, Lennart & Klevmarken, N. Anders & Mitrut, Andreea, 2006. "The Income of the Swedish Baby Boomers," IZA Discussion Papers 2354, Institute of Labor Economics (IZA).
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"Workfare: Eine wirksame Alternative zum Kombilohn,"
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"Rebate subsidies, matching subsidies and isolation effects,"
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"The political economics of not paying taxes,"
Public Choice, Springer, vol. 126(1), pages 107-134, January.
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"Public Pension Programmes and the Retirement of Married Couples in Denmark,"
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"Redistributive Taxation under Ethical Behaviour,"
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"Labor Supply Effects of the Earned Income Tax Credit: Evidence From Wisconsin's Supplemental Benefit for Families With Three Children,"
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2005
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"Tax-Motivated Trading by Individual Investors,"
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"Behavioral Responses to Taxes: Lessons from the EITC and Labor Supply,"
NBER Chapters, in: Tax Policy and the Economy, Volume 20, pages 73-110,
National Bureau of Economic Research, Inc.
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"Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons,"
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"Top Incomes and Top Taxes in Germany,"
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"What's the monetary value of distributive justice,"
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"Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons,"
German Economic Review, De Gruyter, vol. 10(1), pages 91-114, February.
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- Lars P. Feld & Emmanuelle Reulier, 2005. "Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons," CREMA Working Paper Series 2005-19, Center for Research in Economics, Management and the Arts (CREMA).
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"Top Incomes and Top Taxes in Germany,"
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532, DIW Berlin, German Institute for Economic Research.
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"Optimal Redistributive Taxation in a Search Equilibrium Model,"
The Review of Economic Studies, Review of Economic Studies Ltd, vol. 73(3), pages 743-767.
- Hungerbühler, Mathias & Lehmann, Etienne & Parmentier, Alexis & Van der Linden, Bruno, 2005. "Optimal Redistributive Taxation in a Search Equilibrium Model," IZA Discussion Papers 1460, Institute of Labor Economics (IZA).
- Mathias Hungerbuehler & Etienne Lehmann & Alexis Parmentier & Bruno van Der Linden, 2006. "Optimal Redistributive Taxation in a Search Equilibrium Model," Post-Print hal-01248161, HAL.
- Schneider, Hilmar & Bonin, Holger, 2005. "Wohlfahrts- und Verteilungseffekte eines allgemeinen Freibetrags bei den Sozialabgaben," IZA Discussion Papers 1490, Institute of Labor Economics (IZA).
- Booth, Alison L. & Coles, Melvyn, 2005. "Increasing Returns to Education and the Skills Under-Investment Trap," IZA Discussion Papers 1657, Institute of Labor Economics (IZA).
- Maasoumi, Esfandiar & Almas Heshmati, 2003.
"Evaluating Dominance Ranking of PSID Incomes by various Household Attributes,"
Departmental Working Papers
0509, Southern Methodist University, Department of Economics.
- Maasoumi, Esfandiar & Heshmati, Almas, 2005. "Evaluating Dominance Ranking of PSID Incomes by Various Household Attributes," IZA Discussion Papers 1727, Institute of Labor Economics (IZA).
- Alexandre Baclet & Fabien Dell & Katharina Wrohlich, 2005.
"Income Taxation and Household Size: Would French Family Splitting Make German Families Better Off ?,"
Discussion Papers of DIW Berlin
542, DIW Berlin, German Institute for Economic Research.
- Baclet, Alexandre & Dell, Fabien & Wrohlich, Katharina, 2005. "Income Taxation and Household Size: Would French Family Splitting Make German Families Better Off?," IZA Discussion Papers 1894, Institute of Labor Economics (IZA).
- Alfred Boss & Thomas Elendner, 2005. "Incentives to Work: The Case of Germany," Kiel Working Papers 1237, Kiel Institute for the World Economy.
- Peter Birch Sørensen, 2005. "Dual Income Taxation: Why and How?," EPRU Working Paper Series 05-10, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Christophe Kolodziejczyk, 2005. "Wives’ Labor Supply and Taxation: a Conditional Preferences Approach," CAM Working Papers 2005-02, University of Copenhagen. Department of Economics. Centre for Applied Microeconometrics.
- Clemens Fuest & Bernd Huber, 2005.
"The Effect of Income Shifting on the Efficiency Properties of Consumption-Tax Systems,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(2), pages 139-153, July.
- Fuest, Clemens & Huber, Bernd, 2005. "The effect of income shifting on the efficiency properties of consumption-tax systems," Munich Reprints in Economics 20332, University of Munich, Department of Economics.
- Delgado Rivero, Francisco J., 2005. "IRPF común y foral: Un análisis regional/Common and Foral Income Tax: A Regional Analysis," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 23, pages 521-536, Agosto.
- Clemens Fuest & Bernd Huber, 2005.
"The Effect of Income Shifting on the Efficiency Properties of Consumption-Tax Systems,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(2), pages 139-153, July.
- Fuest, Clemens & Huber, Bernd, 2005. "The effect of income shifting on the efficiency properties of consumption-tax systems," Munich Reprints in Economics 20332, University of Munich, Department of Economics.
- Massimo Baldini & Luca Beltrametti, 2006.
"Alternative Approaches to Long-term Care Financing. Distributive Implications and Sustainability for Italy,"
Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(V), pages 117-121.
- Massimo Baldini & Luca Beltrametti, 2005. "Alternative approaches to Long Term Care financing. Distributive implications and sustainability for Italy," Center for the Analysis of Public Policies (CAPP) 0009, Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi".
- B. Eugène & T. Stragier & K. Van Cauter & L. Van Meensel, 2005. "Social security finances," Economic Review, National Bank of Belgium, issue iii, pages 87-106, September.
- Conesa, Juan Carlos & Krueger, Dirk, 2006.
"On the optimal progressivity of the income tax code,"
Journal of Monetary Economics, Elsevier, vol. 53(7), pages 1425-1450, October.
- Juan Carlos Conesa & Dirk Krueger, 2002. "On the Optimal Progressivity of the Income Tax Code," Centro de Altisimos Estudios Rios Pe©rez(CAERP) 4, Centro de Altisimos Estudios Rios Perez (CAERP).
- Juan Carlos Conesa & Dirk Krueger, 2005. "On the Optimal Progressivity of the Income Tax Code," NBER Working Papers 11044, National Bureau of Economic Research, Inc.
- Juan Carlos Conesa & Dirk Krueger, 2004. "On the Optimal Progressivity of the Income Tax Code," Working Papers 131, Barcelona School of Economics.
- Conesa, Juan Carlos & Krueger, Dirk, 2005. "On the optimal progressivity of the income tax code," CFS Working Paper Series 2005/10, Center for Financial Studies (CFS).
- Conesa, Juan Carlos & Krueger, Dirk, 2005. "On the Optimal Progressivity of the Income Tax Code," CEPR Discussion Papers 5040, C.E.P.R. Discussion Papers.
- Alan J. Auerbach & Kevin A. Hassett, 2005. "The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study," NBER Working Papers 11449, National Bureau of Economic Research, Inc.
- Cancian, Maria & Levinson, Arik, 2006.
"Labor Supply Effects of the Earned Income Tax Credit: Evidence From Wisconsin's Supplemental Benefit for Families With Three Children,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 59(4), pages 781-800, December.
- Maria Cancian & Arik Levinson, 2005. "Labor Supply Effects of the Earned Income Tax Credit: Evidence from Wisconsin Supplemental Benefit for Families with Three Children," NBER Working Papers 11454, National Bureau of Economic Research, Inc.
- Mihir A. Desai & Dhammika Dharmapala & Winnie Fung, 2005. "Taxation and the Evolution of Aggregate Corporate Ownership Concentration," NBER Working Papers 11469, National Bureau of Economic Research, Inc.
- Hamermesh Daniel S. & Slemrod Joel B, 2008.
"The Economics of Workaholism: We Should Not Have Worked on This Paper,"
The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 8(1), pages 1-30, January.
- Hamermesh, Daniel S. & Slemrod, Joel, 2005. "The Economics of Workaholism: We Should Not Have Worked on This Paper," IZA Discussion Papers 1680, Institute of Labor Economics (IZA).
- Daniel S. Hamermesh & Joel Slemrod, 2005. "The Economics of Workaholism: We Should Not Have Worked on This Paper," NBER Working Papers 11566, National Bureau of Economic Research, Inc.
- Nada Eissa & Hilary W. Hoynes, 2006.
"Behavioral Responses to Taxes: Lessons from the EITC and Labor Supply,"
NBER Chapters, in: Tax Policy and the Economy, Volume 20, pages 73-110,
National Bureau of Economic Research, Inc.
- Hilary W. Hoynes & Nada Elissa, 2005. "Behavioral Responses to Taxes:Lessons from the EITC and Labor Supply," Working Papers 310, University of California, Davis, Department of Economics.
- Nada Eissa & Hilary Hoynes, 2005. "Behavioral Responses to Taxes: Lessons from the EITC and Labor Supply," NBER Working Papers 11729, National Bureau of Economic Research, Inc.
- Kopczuk, Wojciech & Pop-Eleches, Cristian, 2007.
"Electronic filing, tax preparers and participation in the Earned Income Tax Credit,"
Journal of Public Economics, Elsevier, vol. 91(7-8), pages 1351-1367, August.
- Wojciech Kopczuk & Cristian Pop-Eleches, 2005. "Electronic Filing, Tax Preparers, and Participation in the Earned Income Tax Credit," NBER Working Papers 11768, National Bureau of Economic Research, Inc.
- Peter Lambert & Thor Thoresen, 2009.
"Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(2), pages 219-252, April.
- Peter J. Lambert & Thor O. Thoresen, 2005. "Base independence in the analysis of tax policy effects: with an application to Norway 1992-2004," Discussion Papers 434, Statistics Norway, Research Department.
- Peter J. Lambert & Thor O. Thoresen, 2005. "Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004," University of Oregon Economics Department Working Papers 2005-13, University of Oregon Economics Department, revised 27 Oct 2005.
- Jonathan Heathcote, 2005.
"Fiscal Policy with Heterogeneous Agents and Incomplete Markets,"
The Review of Economic Studies, Review of Economic Studies Ltd, vol. 72(1), pages 161-188.
- Heathcote, Jonathan, 1999. "Fiscal Policy with Heterogeneous Agents and Incomplete Markets," SSE/EFI Working Paper Series in Economics and Finance 319, Stockholm School of Economics, revised 28 Jul 1999.
- Jonathan Heathcote, 2003. "Fiscal Policy with Heterogeneous Agents and Incomplete Markets," Working Papers gueconwpa~03-03-23, Georgetown University, Department of Economics.
- Heathcote, Jonathan, 2001. "Fiscal Policy with Heterogeneous Agents and Incomplete Markets," Working Papers 01-03, Duke University, Department of Economics.
- Caminada, Koen & Goudswaard, Kees, 2005. "Budgetary costs of tax facilities for pension savings: an empirical analysis," MPRA Paper 20735, University Library of Munich, Germany.
- Ayoki, Milton & Obwona, Marios & Ogwapus, Moses, 2005. "Tax Reforms and Domestic Revenue Mobilization in Uganda," MPRA Paper 80328, University Library of Munich, Germany.
- Guido Erreygers & Giovanni Di Bartolomeo, 2005. "The debates on Rignano's inheritance tax proposal," Working Papers in Public Economics 85, University of Rome La Sapienza, Department of Economics and Law.
- Alstadsæter, Annette & Kolm, Ann-Sofie & Larsen, Birthe, 2005.
"Tax Effects of Unemployment and the Choice of Educational Type,"
Research Papers in Economics
2005:4, Stockholm University, Department of Economics.
- Annette Alstadsæter & Ann-Sofie Kolm & Birthe Larsen, 2005. "Tax Effects on Unemployment and the Choice of Educational Type," Discussion Papers 419, Statistics Norway, Research Department.
- Peter Lambert & Thor Thoresen, 2009.
"Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(2), pages 219-252, April.
- Peter J. Lambert & Thor O. Thoresen, 2005. "Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004," University of Oregon Economics Department Working Papers 2005-13, University of Oregon Economics Department, revised 27 Oct 2005.
- Peter J. Lambert & Thor O. Thoresen, 2005. "Base independence in the analysis of tax policy effects: with an application to Norway 1992-2004," Discussion Papers 434, Statistics Norway, Research Department.
- Tine Stanovnik & Miroslav Verbic, 2005.
"Wage and Income Inequality in Slovenia, 1993-2002,"
Post-Communist Economies, Taylor & Francis Journals, vol. 17(3), pages 381-397.
- Tine Stanovnik & Miroslav Verbic, 2005. "Wage and Income Inequality in Slovenia, 1993-2002," Public Economics 0502002, University Library of Munich, Germany.
- European Commission, 2005. "Taxation trends in the European Union: 2005 edition," Taxation trends 2005, Directorate General Taxation and Customs Union, European Commission.
- Bas Jacobs & Sweder J. G. van Wijnbergen, 2007.
"Capital-Market Failure, Adverse Selection, and Equity Financing of Higher Education,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(1), pages 1-32, March.
- Bas Jacobs & Sweder J.G. van Wijnbergen, 2005. "Capital Market Failure, Adverse Selection and Equity Financing of Higher Education," Tinbergen Institute Discussion Papers 05-037/3, Tinbergen Institute.
- Emmanuel Saez, 2005. "Top Incomes in the United States and Canada Over the Twentieth Century," Journal of the European Economic Association, MIT Press, vol. 3(2-3), pages 402-411, 04/05.
- Fabien Dell, 2005. "Top Incomes in Germany and Switzerland Over the Twentieth Century," Journal of the European Economic Association, MIT Press, vol. 3(2-3), pages 412-421, 04/05.
- Kerrie Bremner, 2005. "Net tax thresholds for Australian families," Economic Roundup, The Treasury, Australian Government, issue 3, pages 39-52, September.
- Tracy Oliver & Scott Bartley, 2005. "Tax system complexity and compliance costs — some theoretical considerations," Economic Roundup, The Treasury, Australian Government, issue 3, pages 53-68, September.
- Richard M. Bird & Eric M. Zolt, 2014.
"Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries,"
Annals of Economics and Finance,
Society for AEF, vol. 15(2), pages 625-683, November.
- Richard M. Bird & Eric M. Zolt, 2005. "Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries," International Tax Program Papers 0508, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
- Pierre-Pascal Gendron, 2005. "Value-Added Tax Treatment of Public Sector Bodies and Non-Profit Organizations: A Developing Country Perspective," International Tax Program Papers 0514, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
- Bjerk, David & Han, Seungjin, 2007.
"Assortative marriage and the effects of government homecare subsidy programs on gender wage and participation inequality,"
Journal of Public Economics, Elsevier, vol. 91(5-6), pages 1135-1150, June.
- Bjerk, David & Han, Seungjin, 2005. "Assortative Marriage and the Effects of Government Homecare Subsidy Programs on Gender Wage and Participation Inequality," Microeconomics.ca working papers bjerk-05-11-21-10-55-45, Vancouver School of Economics, revised 06 Sep 2006.
- Bernardi, Luigi & Fraschini, Angela, 2005. "Tax system and tax reforms in India," POLIS Working Papers 45, Institute of Public Policy and Public Choice - POLIS.
- James P. Ziliak & Thomas J. Kniesner, 2005.
"The Effect of Income Taxation on Consumption and Labor Supply,"
Journal of Labor Economics, University of Chicago Press, vol. 23(4), pages 769-796, October.
- Jamaes P. Ziliak & Thomas J. Kniesner, 2003. "The Effect of Income Taxation on Consumption and Labor Supply," Center for Policy Research Working Papers 54, Center for Policy Research, Maxwell School, Syracuse University.
- Martin Gervais & Manish Pandey, 2008.
"Who Cares About Mortgage Interest Deductibility?,"
Canadian Public Policy, University of Toronto Press, vol. 34(1), pages 1-24, March.
- Martin Gervais & Manish Pandey, 2005. "Who Cares about Mortgage Interest Deductibility?," University of Western Ontario, Economic Policy Research Institute Working Papers 20059, University of Western Ontario, Economic Policy Research Institute.
- Eugenio Peluso & Alain Trannoy, 2005. "Do redistributive schemes reduce inequality between individuals?," Working Papers 26/2005, University of Verona, Department of Economics.
- Ian Pool & Sandra Baxendine & William Cochrane & James Lindop, 2005. "New Zealand Regions, 1986-2001: Incomes," Population Studies Centre Discussion Papers dp-58, University of Waikato, Te Ngira Institute for Population Research.
- Tine Stanovnik & Miroslav Verbic, 2005.
"Wage and Income Inequality in Slovenia, 1993-2002,"
Post-Communist Economies, Taylor & Francis Journals, vol. 17(3), pages 381-397.
- Tine Stanovnik & Miroslav Verbic, 2005. "Wage and Income Inequality in Slovenia, 1993-2002," Public Economics 0502002, University Library of Munich, Germany.
- David Joulfaian, 2005. "Estate Taxes and Charitable Bequests: Evidence from Two Tax Regimes," Public Economics 0505004, University Library of Munich, Germany.
- Edgar L. Feige, 2005. "THE AUTOMATED PAYMENT TRANSACTION (APT) TAX: A proposal to the President's Advisory Panel on Federal Tax Reform," Public Economics 0506011, University Library of Munich, Germany.
- Davide Tondani, 2005.
"Tax system and reforms in Europe: Spain,"
Public Economics
0511003, University Library of Munich, Germany.
- Davide Tondani, 2005. "Tax system and reforms in Europe: Spain," Public Economics 0511002, University Library of Munich, Germany.
- Davide Tondani, 2005.
"Tax system and reforms in Europe: Spain,"
Public Economics
0511002, University Library of Munich, Germany.
- Davide Tondani, 2005. "Tax system and reforms in Europe: Spain," Public Economics 0511003, University Library of Munich, Germany.
- W. Robert Reed & Cynthia L. Rogers, 2005. "Tax Cuts and Employment Growth in New Jersey: Lessons From a Regional Analysis," Urban/Regional 0506010, University Library of Munich, Germany.
- Conesa, Juan Carlos & Krueger, Dirk, 2006.
"On the optimal progressivity of the income tax code,"
Journal of Monetary Economics, Elsevier, vol. 53(7), pages 1425-1450, October.
- Juan Carlos Conesa & Dirk Krueger, 2002. "On the Optimal Progressivity of the Income Tax Code," Centro de Altisimos Estudios Rios Pe©rez(CAERP) 4, Centro de Altisimos Estudios Rios Perez (CAERP).
- Conesa, Juan Carlos & Krueger, Dirk, 2005. "On the optimal progressivity of the income tax code," CFS Working Paper Series 2005/10, Center for Financial Studies (CFS).
- Conesa, Juan Carlos & Krueger, Dirk, 2005. "On the Optimal Progressivity of the Income Tax Code," CEPR Discussion Papers 5040, C.E.P.R. Discussion Papers.
- Juan Carlos Conesa & Dirk Krueger, 2005. "On the Optimal Progressivity of the Income Tax Code," NBER Working Papers 11044, National Bureau of Economic Research, Inc.
- Juan Carlos Conesa & Dirk Krueger, 2004. "On the Optimal Progressivity of the Income Tax Code," Working Papers 131, Barcelona School of Economics.
- Homburg, Stefan, 2005. "Zur Einbindung der Kapitaleinkommensbesteuerung in ein rationales Steuersystem," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 54, pages 305-342.
- Homburg, Stefan & Bolik, Andreas, 2005. "Auswirkungen des Kirchhofschen EStGB insbesondere auf die Unternehmensbesteuerung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 60(43), pages 2330-2335.
- Homburg, Stefan, 2005. "BB-Forum: Die Steuerreformvorschläge der Stiftung Marktwirtschaft," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 60, pages 2382-2385.
- Homburg, Stefan, 2005. "Arbeitslohn bei Leistung einer Gruppenunfallversicherung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 43(51-52), pages 2152-2154.
- Thöne, Michael, 2005. "Subventionen und staatliche Beihilfen in Deutschland [Subsidies and State aid in Germany]," FiFo Reports - FiFo-Berichte 4, University of Cologne, FiFo Institute for Public Economics.
- Fuest, Clemens & Peichl, Andreas & Schaefer, Thilo, 2005. "Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Steuerreform nach dem Vorschlag von Mitschke [Revenue, employment and growth effects of the tax reform proposal by Mitschke]," FiFo Reports - FiFo-Berichte 5, University of Cologne, FiFo Institute for Public Economics.
- Boss, Alfred & Elendner, Thomas, 2005. "Incentives to work: The case of Germany," Kiel Working Papers 1237, Kiel Institute for the World Economy (IfW Kiel).
- Peichl, Andreas, 2005. "Die Evaluation von Steuerreformen durch Simulationsmodelle," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 05-1, University of Cologne, FiFo Institute for Public Economics.
- Peichl, Andreas & Fuest, Clemens & Schaefer, Thilo, 2005. "Dokumentation FiFoSiM: Integriertes Steuer-Transfer-Mikrosimulations- und CGE-Modell," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 05-3, University of Cologne, FiFo Institute for Public Economics.
- Panu Poutvaara, 2004.
"Public Education in an Integrated Europe: Studying to Migrate and Teaching to Stay?,"
CESifo Working Paper Series
1369, CESifo.
- Poutvaara, Panu, 2006. "Public Education in an Integrated Europe: Studying to Migrate and Teaching to Stay?," IZA Discussion Papers 2478, Institute of Labor Economics (IZA).
- Poutvaara, Panu, 2005. "Public education in an integrated Europe: Studying to migrate and teaching to stay?," ZEI Working Papers B 03-2005, University of Bonn, ZEI - Center for European Integration Studies.
- Guntram B. Wolff, 2006.
"Measuring Tax Burdens in Europe,"
Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, vol. 61(03), pages 299-328, September.
- Wolff, Guntram B., 2005. "Measuring tax burdens in Europe," ZEI Working Papers B 09-2005, University of Bonn, ZEI - Center for European Integration Studies.
- Elschner, Christina & Lammersen, Lothar & Overesch, Michael & Schwager, Robert, 2005. "The Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy," ZEW Discussion Papers 05-31, ZEW - Leibniz Centre for European Economic Research.
2004
- Grady, Patrick, 2004. "A Separate Personal Income Tax Collection System For Alberta: Advantages and Disadvantages," MPRA Paper 21722, University Library of Munich, Germany.
- Laura Sour, 2004.
"An Economic Model of Tax Compliance with Individual Morality and Group Conformity,"
Economía Mexicana NUEVA ÉPOCA, CIDE, División de Economía, vol. 0(1), pages 43-61, January-J.
- Sour, Laura, 2004. "An Economic Model of Tax Compliance with Individual Morality and Group Conformity," MPRA Paper 50334, University Library of Munich, Germany.
- Richard J. Cebula, 2006.
"A Preliminary Analysis of the Presidential Approval Rating,"
Chapters, in: Attiat F. Ott & Richard J. Cebula (ed.), The Elgar Companion to Public Economics, chapter 16,
Edward Elgar Publishing.
- Cebula, Richard, 2004. "A Preliminary Analysis of the Presidential Approval Rating," MPRA Paper 56775, University Library of Munich, Germany.
- Alan S. Blinder, 2004. "The Case Against the Case Against Discretionary Fiscal Policy," Working Papers 102, Princeton University, Department of Economics, Center for Economic Policy Studies..
- Alan S. Blinder, 2004. "The Case Against the Case Against Discretionary Fiscal Policy," Working Papers 102, Princeton University, Department of Economics, Center for Economic Policy Studies..
- Hector Cury & Glenn Jenkins & CHUN-YAN KUO, 2004. "Fiscal Adjustment for Sustainable Growth in the Dominican Republic," Development Discussion Papers 2004-01, JDI Executive Programs.
- Glenn Jenkins & Chun-Yan Kuo, 2004. "Tax Expenditures In The Dominican Republic," Development Discussion Papers 2005-01, JDI Executive Programs.
- Norman Schuerhoff, 2004.
"Capital Gains Taxes, Irreversible Investment, and Capital Structure,"
2004 Meeting Papers
688, Society for Economic Dynamics.
- Norman Schurhoff, 2004. "Capital gains taxes, irreversible investment, and capital structure," 2004 Meeting Papers 592b, Society for Economic Dynamics.
- Norman Schürhoff, 2005. "Capital Gains Taxes, Irreversible Investment, and Capital Structure," FAME Research Paper Series rp131, International Center for Financial Asset Management and Engineering.
- Conny Olovsson, 2009.
"Why Do Europeans Work So Little?,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 50(1), pages 39-61, February.
- Olovsson, Conny, 2004. "Why do Europeans Work so Little?," Seminar Papers 727, Stockholm University, Institute for International Economic Studies.
- Conny Olovsson, 2004. "Why do Europeans Work so Little?," 2004 Meeting Papers 760, Society for Economic Dynamics.
- Udo Ebert & Peter J. Lambert, 2004.
"Horizontal Equity and Progression When Equivalence Scales Are Not Constant,"
Public Finance Review, , vol. 32(4), pages 426-440, July.
- Udo Ebert & Peter J Lambert, "undated". "Horizontal Equity and Progession when Equivalence Scales are not Constant," Discussion Papers 02/02, Department of Economics, University of York.
- Simon C. Parker & Martin T. Robson, 2004. "Explaining International Variations in Self-Employment: Evidence from a Panel of OECD Countries," Southern Economic Journal, Southern Economic Association, vol. 71(2), pages 287-301, October.
- Stefan Winter, 2004. "Besteuerung von Aktienoptionsprogrammen für Mitarbeiter bei Einkommensteuerprogression," Schmalenbach Journal of Business Research, Springer, vol. 56(7), pages 618-638, November.
- Ritva Tarkiainen & Matti Tuomala, 2007.
"On optimal income taxation with heterogeneous work preferences,"
International Journal of Economic Theory, The International Society for Economic Theory, vol. 3(1), pages 35-46, March.
- Ritva Tarkiainen & Matti Tuomala, 2004. "On Optimal Income Taxation with Heterogenous Work Preferences," Working Papers 0432, Tampere University, Faculty of Management and Business, Economics.
- Deloitte, 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)," Taxation Studies 0011, Directorate General Taxation and Customs Union, European Commission.
- Copenhagen Economics, 2004. "Economic effects of tax cooperation in an enlarged European Union," Taxation Studies 0012, Directorate General Taxation and Customs Union, European Commission.
- International Bureau for Fiscal Documentation, 2004. "Tax treatment of research and development expenditure," Taxation Studies 0013, Directorate General Taxation and Customs Union, European Commission.
- European Commission, 2002.
"Structure of the taxation systems in the European Union: 2002 edition,"
Taxation trends
2002, Directorate General Taxation and Customs Union, European Commission.
- European Commission, 2004. "Structures of the taxation systems in the European Union: 2004 edition," Taxation trends 2004, Directorate General Taxation and Customs Union, European Commission.
- Xisco Oliver & Amedeo Spadaro, 2004. "Descripción técnica del modelo de microsimulación del sistema fiscal español “GLADHISPANIA”," DEA Working Papers 7, Universitat de les Illes Balears, Departament d'Economía Aplicada.
- Saku Aura, 2004.
"Estate and Capital Gains Taxation: Efficiency and Political Economy Consideration,"
CESifo Working Paper Series
1198, CESifo.
- Saku Aura, 2004. "Estate and Capital Gains Taxation: Efficiency and Political Economy Considerations," Working Papers 0408, Department of Economics, University of Missouri, revised 16 Dec 2004.
- Saku Aura, 2004. "Estate and Capital Gains Taxation: Efficiency and Political Economy Considerations," Public Economics 0404011, University Library of Munich, Germany.
- Simonetta Botarelli, 2004. "Tra riforme mancate e riforme attuate: da Vanoni alla riforma degli anni ’70," Department of Economics University of Siena 434, Department of Economics, University of Siena.
- Simonetta Botarelli, 2004. "Gli incentivi fiscali e la dinamica recente del lavoro "indipendente"," Department of Economics University of Siena 436, Department of Economics, University of Siena.
- John B. Burbidge, 2004. "Tax‐deferred savings plans and interest deductibility," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 37(3), pages 757-767, August.
- Simon C. Parker & Martin T. Robson, 2004. "Explaining International Variations in Self-Employment: Evidence from a Panel of OECD Countries," Southern Economic Journal, John Wiley & Sons, vol. 71(2), pages 287-301, October.
- Saku Aura, 2004.
"Estate and Capital Gains Taxation: Efficiency and Political Economy Consideration,"
CESifo Working Paper Series
1198, CESifo.
- Saku Aura, 2004. "Estate and Capital Gains Taxation: Efficiency and Political Economy Considerations," Public Economics 0404011, University Library of Munich, Germany.
- Saku Aura, 2004. "Estate and Capital Gains Taxation: Efficiency and Political Economy Considerations," Working Papers 0408, Department of Economics, University of Missouri, revised 16 Dec 2004.
- Martin D. Dietz, 2004. "Dividend and Capital Gains Taxation in a Cross-Section of Firms," Public Economics 0405004, University Library of Munich, Germany.
- Panu Poutvaara, 2004. "Public Education in an Integrated Europe: Studying for Migration and Teaching for Staying?," Public Economics 0406006, University Library of Munich, Germany.
- Cesar Pérez-López & Desiderio Romero-Jordan, 2004.
"Financial Restrictions, Personal Income Tax (PIT) and Demand for a Permanent Home in a Dynamic Model. An analysis with Panel Data for Spain,"
Public Economics
0407007, University Library of Munich, Germany.
- Cesar Pérez-López & Desiderio Romero-Jordan & José Felix Sanz-Sanz, 2004. "Financial Restrictions, Personal Income Tax (PIT) and Demand for a Permanent Home in a Dynamic Model. An analysis with Panel Data for Spain," Public Economics 0407005, University Library of Munich, Germany.
- Cesar Pérez-López & Desiderio Romero-Jordan, 2004. "Financial Restrictions, Personal Income Tax (PIT) and Demand for a Permanent Home in a Dynamic Model. An analysis with Panel Data for Spain," Public Economics 0407006, University Library of Munich, Germany.
- Cesar Pérez-López & Desiderio Romero-Jordan, 2004.
"Financial Restrictions, Personal Income Tax (PIT) and Demand for a Permanent Home in a Dynamic Model. An analysis with Panel Data for Spain,"
Public Economics
0407007, University Library of Munich, Germany.
- Cesar Pérez-López & Desiderio Romero-Jordan, 2004. "Financial Restrictions, Personal Income Tax (PIT) and Demand for a Permanent Home in a Dynamic Model. An analysis with Panel Data for Spain," Public Economics 0407006, University Library of Munich, Germany.
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"Tax Incentives for Private Life Annuities and the Social Security Reform: Effects on Consumption and on Adverse Selection,"
FinanzArchiv: Public Finance Analysis,
Mohr Siebeck, Tübingen, vol. 60(4), pages 556-556, December.
- Susanne Pech, 2002. "Tax incentives for private life annuities and the social security reform: Effects on consumption and on adverse selection," Economics working papers 2002-09, Department of Economics, Johannes Kepler University Linz, Austria.
- Falilou Fall, 2007.
"Pension Reforms, Assets Returns and Wealth Distribution,"
Annals of Economics and Statistics, GENES, issue 85, pages 81-96.
- Falilou Fall, 2004. "Pension reform, assets returns and wealth distribution," Cahiers de la Maison des Sciences Economiques v04033, Université Panthéon-Sorbonne (Paris 1).
- Zoran Ivković & James Poterba & Scott Weisbenner, 2005.
"Tax-Motivated Trading by Individual Investors,"
American Economic Review, American Economic Association, vol. 95(5), pages 1605-1630, December.
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- Jennifer L. Blouin & Jana Smith Raedy & Douglas A. Shackelford, 2004. "Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates?," NBER Working Papers 10301, National Bureau of Economic Research, Inc.
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"Taxation and Corporate Payout Policy,"
American Economic Review, American Economic Association, vol. 94(2), pages 171-175, May.
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- Kaplow, Louis, 2006.
"On the undesirability of commodity taxation even when income taxation is not optimal,"
Journal of Public Economics, Elsevier, vol. 90(6-7), pages 1235-1250, August.
- Louis Kaplow, 2004. "On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal," NBER Working Papers 10407, National Bureau of Economic Research, Inc.
- Hall, Bronwyn H. & Oriani, Raffaele, 2006.
"Does the market value R&D investment by European firms? Evidence from a panel of manufacturing firms in France, Germany, and Italy,"
International Journal of Industrial Organization, Elsevier, vol. 24(5), pages 971-993, September.
- Bronwyn H. Hall & Raffaele Oriani, 2004. "Does the Market Value R&D Investment by European Firms? Evidence from a Panel of Manufacturing Firms in France, Germany, and Italy," NBER Working Papers 10408, National Bureau of Economic Research, Inc.
- Hall, Bronwyn H. & Oriani, R, 2006. "Does the market value R&D investment by European firms? Evidence from a panel of manufacturing firms in France, Germany, and Italy," Department of Economics, Working Paper Series qt8wc513c1, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
- Davis, Steven J. & Henrekson, Magnus, 2004.
"Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons,"
Ratio Working Papers
57, The Ratio Institute.
- Steven J. Davis & Magnus Henrekson, 2004. "Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons," NBER Working Papers 10509, National Bureau of Economic Research, Inc.
- Davis, Steven J. & Henrekson, Magnus, 2004. "Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons," SSE/EFI Working Paper Series in Economics and Finance 560, Stockholm School of Economics.
- Caroline M. Hoxby & Ilyana Kuziemko, 2004. "Robin Hood and His Not-So-Merry Plan: Capitalization and the Self-Destruction of Texas' School Finance Equalization Plan," NBER Working Papers 10722, National Bureau of Economic Research, Inc.
- Jeffrey R. Brown & Nellie Liang & Scott Weisbenner, 2007.
"Executive Financial Incentives and Payout Policy: Firm Responses to the 2003 Dividend Tax Cut,"
Journal of Finance, American Finance Association, vol. 62(4), pages 1935-1965, August.
- Jeffrey R. Brown & Nellie Liang & Scott Weisbenner, 2004. "Executive Financial Incentives and Payout Policy: Firm Responses to the 2003 Dividend Tax Cut," NBER Working Papers 11002, National Bureau of Economic Research, Inc.
- Jeffrey R. Brown & J. Nellie Liang & Scott Weisbenner, 2006. "Executive financial incentives and payout policy: firm responses to the 2003 dividend tax cut," Finance and Economics Discussion Series 2006-14, Board of Governors of the Federal Reserve System (U.S.).
- N. Ragache, 2004. "Optimality of the Child fiscal declaration by non-married couples," Documents de Travail de l'Insee - INSEE Working Papers g2004-05, Institut National de la Statistique et des Etudes Economiques.
- Feenberg, Daniel R. & Poterba, James M., 2004.
"The Alternative Minimum Tax and Effective Marginal Tax Rates,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 57(2), pages 407-427, June.
- Daniel Feenberg & James Poterba, 2003. "The Alternative Minimum Tax and Effective Marginal Tax Rates," NBER Working Papers 10072, National Bureau of Economic Research, Inc.
- Nathalie Girouard & Robert Price, 2004. "Asset Price Cycles, “One-Off” Factors and Structural Budget Balances," OECD Economics Department Working Papers 391, OECD Publishing.
- Kwang-Yeol Yoo & Alain de Serres, 2004. "Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-Favoured Schemes," OECD Economics Department Working Papers 406, OECD Publishing.
- Viktor Steiner & Katharina Wrohlich, 2004.
"Household Taxation, Income Splitting and Labor Supply Incentives – A Microsimulation Study for Germany,"
CESifo Economic Studies, CESifo Group, vol. 50(3), pages 541-568.
- Viktor Steiner & Katharina Wrohlich, 2004. "Household Taxation, Income Splitting and Labor Supply Incentives: A Microsimulation Study for Germany," Discussion Papers of DIW Berlin 421, DIW Berlin, German Institute for Economic Research.
- Panu Poutvaara, 2004.
"Educating Europe: Should Public Education be Financed with Graduate Taxes or Income-contingent Loans?,"
CESifo Economic Studies, CESifo Group, vol. 50(4), pages 663-684.
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- George Fane & Martin Richardson, 2004. "Capital gains, negative gearing and effective tax rates on income from rented houses in Australia," Departmental Working Papers 2004-06, The Australian National University, Arndt-Corden Department of Economics.
2003
- George Smatrakalev, 2003. "Family taxation - pros and cons," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 109-117.
- Arso Manov, 2003. "Analytic method of tax fixing on the income of physical persons," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 48-62.
- John Creedy & Norman Gemmell, 2003.
"The Revenue Responsiveness of Income and Consumption Taxes in the UK,"
Manchester School, University of Manchester, vol. 71(6), pages 641-658, December.
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- Annette Alstadsæter, 2003. "The Dual Income Tax and Firms' Income Shifting through the Choice of Organizational Form and Real Capital Investments," CESifo Working Paper Series 1018, CESifo.
- Christian Keuschnigg & Soren Bo Nielsen, 2003.
"Taxes and Venture Capital Support,"
Review of Finance, European Finance Association, vol. 7(3), pages 515-539.
- Christian Keuschnigg & Soren Bo Nielsen, 2003. "Taxes and Venture Capital Support," Review of Finance, Springer, vol. 7(3), pages 515-539.
- Christian Keuschnigg & Søren Bo Nielsen, 2003. "Taxes and Venture Capital Support," CESifo Working Paper Series 1094, CESifo.
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"Rising Skills Premia. You ain't seen nothing yet,"
Working Papers
03-02, Utrecht School of Economics.
- Richard Nahuis & Henri de Groot, 2003. "Rising skill premia; you ain't seen nothing yet?," CPB Discussion Paper 20, CPB Netherlands Bureau for Economic Policy Analysis.
- R. Nahuis & H.M. de Groot, 2003.
"Rising Skills Premia. You ain't seen nothing yet,"
Working Papers
03-02, Utrecht School of Economics.
- Richard Nahuis & Henri de Groot, 2003. "Rising skill premia; you ain't seen nothing yet?," CPB Discussion Paper 20.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
- Christian Keuschnigg & Søren Bo Nielsen, 2004.
"Taxation and Venture Capital Backed Entrepreneurship,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(4), pages 369-390, August.
- Nielsen, Soren Bo & Keuschnigg, Christian, 2003. "Taxation and Venture Capital-Backed Entrepreneurship," CEPR Discussion Papers 4097, C.E.P.R. Discussion Papers.
- M. Hungerbühler & E. Lehmann & A. Parmentier & P. Van Der Linden, 2003.
"Optimal Income Taxation in an Equilibrium Unemployment Model : Mirrlees meets Pissarides,"
Working Papers ERMES
0306, ERMES, University Paris 2.
- Mathias, HUNGERBUELHER & Etienne, LEHMANN & Alexis PARMENTIER & Bruno VAN DER LINDEN, 2003. "Optimal Income Taxation in an Equilibrium Unemployment Model : Mirrlees meets Pissarides," LIDAM Discussion Papers IRES 2003024, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
- Tilman Bruck & John P. Haisken-De New & Klaus Zimmermann, 2006.
"Creating low skilled jobs by subsidizing market-contracted household work,"
Applied Economics, Taylor & Francis Journals, vol. 38(8), pages 899-911.
- Brück, Tilman & de New, John & Zimmermann, Klaus F., 2003. "Creating Low Skilled Jobs by Subsidizing Market-Contracted Household Work," IZA Discussion Papers 958, Institute of Labor Economics (IZA).
- Zimmermann, Klaus F. & Haisken-DeNew, John P & Brück, Tilman, 2004. "Creating Low-Skilled Jobs by Subsidising Market-Contracted Household Work," CEPR Discussion Papers 4225, C.E.P.R. Discussion Papers.
- Tilman Brück & John P. Haisken-DeNew & Klaus F. Zimmermann, 2003. "Creating Low Skilled Jobs by Subsidising Market-Contracted Household Work," Discussion Papers of DIW Berlin 387, DIW Berlin, German Institute for Economic Research.
- Sonedda, Daniela, 2003. "Wealth Inequality, Income Redistribution and Growth in 15 OECD countries," Royal Economic Society Annual Conference 2003 190, Royal Economic Society.
- Keuschnigg, Christian & Nielsen, Soren Bo, 2003.
"Tax policy, venture capital, and entrepreneurship,"
Journal of Public Economics, Elsevier, vol. 87(1), pages 175-203, January.
- Christian Keuschnigg & Søren Bo Nielsen, "undated". "Tax Policy, Venture Capital, and Entrepreneurship," EPRU Working Paper Series 00-18, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Nielsen, Soren Bo & Keuschnigg, Christian, 2000. "Tax Policy, Venture Capital and Entrepreneurship," CEPR Discussion Papers 2626, C.E.P.R. Discussion Papers.
- Christian Keuschnigg & Soren Bo Nielsen, 2000. "Tax Policy, Venture Capital, and Entrepreneurship," Econometric Society World Congress 2000 Contributed Papers 1848, Econometric Society.
- Christian Keuschnigg & Soren Bo Nielsen, 2000. "Tax Policy, Venture Capital, and Entrepreneurship," NBER Working Papers 7976, National Bureau of Economic Research, Inc.
- Poterba, James M. & Samwick, Andrew A., 2003.
"Taxation and household portfolio composition: US evidence from the 1980s and 1990s,"
Journal of Public Economics, Elsevier, vol. 87(1), pages 5-38, January.
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"How do contribution limits affect contributions to tax-preferred savings accounts?,"
Journal of Public Economics, Elsevier, vol. 87(2), pages 253-281, February.
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- Urzúa, Carlos M., 2003. "Igualdad y eficiencia: Un recuento de esquemas tributarios para México," EGAP Working Papers 2004-01, Tecnológico de Monterrey, Campus Ciudad de México.
- Fernando Cabrales Gómez & Ana Fernández Sainz, 2003. "Igualdad de oportunidades: una aplicación al País Vasco," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 53(02), pages 250-271.
- Engel, Eduardo M.R.A. & Galetovic, Alexander & Raddatz, Claudio E., 2003. "Impuestos y distribución del ingreso en Chile. Un poco de aritmética redistributiva desagradable," El Trimestre Económico, Fondo de Cultura Económica, vol. 0(280), pages 745-790, octubre-d.
- Mathias, HUNGERBUELHER & Etienne, LEHMANN & Alexis PARMENTIER & Bruno VAN DER LINDEN, 2003.
"Optimal Income Taxation in an Equilibrium Unemployment Model : Mirrlees meets Pissarides,"
LIDAM Discussion Papers IRES
2003024, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
- M. Hungerbühler & E. Lehmann & A. Parmentier & P. Van Der Linden, 2003. "Optimal Income Taxation in an Equilibrium Unemployment Model : Mirrlees meets Pissarides," Working Papers ERMES 0306, ERMES, University Paris 2.
- Jonathan Heathcote, 2005.
"Fiscal Policy with Heterogeneous Agents and Incomplete Markets,"
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- Jonathan Heathcote, 2003. "Fiscal Policy with Heterogeneous Agents and Incomplete Markets," Working Papers gueconwpa~03-03-23, Georgetown University, Department of Economics.
- Heathcote, Jonathan, 2001. "Fiscal Policy with Heterogeneous Agents and Incomplete Markets," Working Papers 01-03, Duke University, Department of Economics.
- Udo Ebert & Patrick Moyes, 2003.
"Proportional Income Taxation and Effective Progressivity,"
IDEP Working Papers
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"Les mesures fiscales d'incitation au travail des personnes non qualifiées,"
Revue de l'OFCE, Presses de Sciences-Po, vol. 87(4), pages 281-336.
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- Löffler, Andreas, 2003. "Das Standardmodell unter Unsicherheit ist ökonomisch unsinnig," Hannover Economic Papers (HEP) dp-274, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
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- Jesper Roine, 2006.
"The political economics of not paying taxes,"
Public Choice, Springer, vol. 126(1), pages 107-134, January.
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"Age‐related Optimal Income Taxation,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 110(1), pages 45-71, March.
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- Lindhe, Tobias & Södersten, Jan & Öberg, Ann, 2003. "Economic Effects of Taxing Different Organizational Forms under a Dual Income Tax," Working Paper Series 2003:19, Uppsala University, Department of Economics.
- Desiderio Romero Jordán & José Félix Sanz Sanz, 2003. "El Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos. Una evaluación de sus efectos económicos," Hacienda Pública Española / Review of Public Economics, IEF, vol. 164(1), pages 49-73, march.
- Luis J. Imedio Olmedo & Encarnación M. Parrado Gallardo & Maria Dolores Sarrión Gavilán, 2003. "Códigos impositivos lineales. Su efecto sobre poblaciones heterogéneas," Hacienda Pública Española / Review of Public Economics, IEF, vol. 167(4), pages 57-85, December.
- Peter Gottfried & Hannes Schellhorn, 2003. "Die Elastizität des zu versteuernden Einkommens. Messung und erste Ergebnisse zur empirischen Evidenz für die Bundesrepublik Deutschland," IAW Discussion Papers 14, Institut für Angewandte Wirtschaftsforschung (IAW).
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"Optimal Taxation According to Equality of Opportunity: a Microeconometric Simulation Analysis,"
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"Proportional income taxation and effective progressivity,"
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- Ibon Galarraga & Anil Markandya, 2003. "The analysis of welfare effects of an environmental product tax: an application to the taxation of car tyres in Hungary," Fiscal Studies, Institute for Fiscal Studies, vol. 24(1), pages 97-114, March.
- Tilman Bruck & John P. Haisken-De New & Klaus Zimmermann, 2006.
"Creating low skilled jobs by subsidizing market-contracted household work,"
Applied Economics, Taylor & Francis Journals, vol. 38(8), pages 899-911.
- Tilman Brück & John P. Haisken-DeNew & Klaus F. Zimmermann, 2003. "Creating Low Skilled Jobs by Subsidising Market-Contracted Household Work," Discussion Papers of DIW Berlin 387, DIW Berlin, German Institute for Economic Research.
- Zimmermann, Klaus F. & Haisken-DeNew, John P & Brück, Tilman, 2004. "Creating Low-Skilled Jobs by Subsidising Market-Contracted Household Work," CEPR Discussion Papers 4225, C.E.P.R. Discussion Papers.
- Brück, Tilman & de New, John & Zimmermann, Klaus F., 2003. "Creating Low Skilled Jobs by Subsidizing Market-Contracted Household Work," IZA Discussion Papers 958, Institute of Labor Economics (IZA).
- Büttner Thiess & Schwager Robert, 2003. "Länderautonomie in der Einkommensteuer: Konsequenzen eines Zuschlagsmodells / Income Tax Autonomy of German States: Reform Options and Consequences," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 223(5), pages 532-555, October.
- Christian Keuschnigg & Soren Bo Nielsen, 2003.
"Taxes and Venture Capital Support,"
Review of Finance, European Finance Association, vol. 7(3), pages 515-539.
- Christian Keuschnigg & Soren Bo Nielsen, 2003. "Taxes and Venture Capital Support," Review of Finance, Springer, vol. 7(3), pages 515-539.
- Christian Keuschnigg & Søren Bo Nielsen, 2003. "Taxes and Venture Capital Support," CESifo Working Paper Series 1094, CESifo.
- Gene Amromin, 2003.
"Household Portfolio Choices in Taxable and Tax-Deferred Accounts: Another Puzzle?,"
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- Gene Amromin, 2003. "Household Portfolio Choices in Taxable and Tax-Deferred Accounts: Another Puzzle?," Review of Finance, Springer, vol. 7(3), pages 547-582.
- Alfred Boss, 2003. "Steuerharmonisierung oder Steuerwettbewerb?," Kiel Working Papers 1178, Kiel Institute for the World Economy.
- Alfred Boss & Thomas Elendner, 2003. "Steuerreform und Lohnsteueraufkomnmen in Deutschland ; Simulation auf Basis der Lohnsteuerstatistik," Kiel Working Papers 1185, Kiel Institute for the World Economy.
- Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," EPRU Working Paper Series 03-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- James P. Ziliak & Thomas J. Kniesner, 2005.
"The Effect of Income Taxation on Consumption and Labor Supply,"
Journal of Labor Economics, University of Chicago Press, vol. 23(4), pages 769-796, October.
- Jamaes P. Ziliak & Thomas J. Kniesner, 2003. "The Effect of Income Taxation on Consumption and Labor Supply," Center for Policy Research Working Papers 54, Center for Policy Research, Maxwell School, Syracuse University.
- Feenberg, Daniel R. & Poterba, James M., 2004.
"The Alternative Minimum Tax and Effective Marginal Tax Rates,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 57(2), pages 407-427, June.
- Daniel Feenberg & James Poterba, 2003. "The Alternative Minimum Tax and Effective Marginal Tax Rates," NBER Working Papers 10072, National Bureau of Economic Research, Inc.
- Cathal O'Donoghue, 2003. "Redistributive Forces of the Irish Tax-Benefit System," Working Papers 0072, National University of Ireland Galway, Department of Economics, revised 2003.
- Gordon Keenay & Edward Whitehouse, 2003. "Financial Resources and Retirement in Nine OECD Countries: The Role of The Tax System," OECD Social, Employment and Migration Working Papers 8, OECD Publishing.
- Christian Keuschnigg & Soren Bo Nielsen, 2003.
"Taxes and Venture Capital Support,"
Review of Finance, Springer, vol. 7(3), pages 515-539.
- Christian Keuschnigg & Soren Bo Nielsen, 2003. "Taxes and Venture Capital Support," Review of Finance, European Finance Association, vol. 7(3), pages 515-539.
- Christian Keuschnigg & Søren Bo Nielsen, 2003. "Taxes and Venture Capital Support," CESifo Working Paper Series 1094, CESifo.
- Gene Amromin, 2003.
"Household Portfolio Choices in Taxable and Tax-Deferred Accounts: Another Puzzle?,"
Review of Finance, Springer, vol. 7(3), pages 547-582.
- Gene Amromin, 2003. "Household Portfolio Choices in Taxable and Tax-Deferred Accounts: Another Puzzle?," Review of Finance, European Finance Association, vol. 7(3), pages 547-582.
- Domenico da Empoli, 2003. "Equity Issues in the Italian Public Finance Tradition," Il Pensiero Economico Italiano, Fabrizio Serra Editore, Pisa - Roma, vol. 11(1), pages 159-169.
- Delgado Rivero, Francisco José, 2003. "Common and Foral IRPF after the 1998 reform: analysis of the differences of collection and redistribution through microsimulation," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 2, pages 103-120.
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"Evaluating Dominance Ranking of PSID Incomes by various Household Attributes,"
Departmental Working Papers
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- Hélène Périvier, 2003.
"Les mesures fiscales d'incitation au travail des personnes non qualifiées,"
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"Income taxation when markets are incomplete,"
Decisions in Economics and Finance, Springer;Associazione per la Matematica, vol. 26(2), pages 97-128, November.
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"Individual welfare, social deprivation and income taxation,"
Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 21(4), pages 843-869, June.
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- Saul D. Hoffman & Laurence S. Seidman, 2003. "Helping Working Families: The Earned Income Tax Credit," Books from Upjohn Press, W.E. Upjohn Institute for Employment Research, number hwf, November.
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"Public Policy for Start-up Entrepreneurship with Venture Capital and Bank Finance,"
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- Christian Keuschnigg & Soren Bo Nielsen, 2003. "Public Taxation and Venture Capital Backed Entrepreneurship," University of St. Gallen Department of Economics working paper series 2003 2003-17, Department of Economics, University of St. Gallen.
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"Educating Europe,"
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- Boss, Alfred, 2003. "Steuerharmonisierung oder Steuerwettbewerb?," Kiel Working Papers 1178, Kiel Institute for the World Economy (IfW Kiel).
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2002
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"Agro-based Industry of Tharparkar and Barrage Area of Sindh: Solutions and Suggested Policy,"
MPRA Paper
16066, University Library of Munich, Germany.
- Herani, Gobind M., 2008. "Agro-based industry of Tharparkar and barrage area of Sindh: Solutions and suggested policy," MPRA Paper 12143, University Library of Munich, Germany.
- Niemann, Rainer & Kiesewetter, Dirk, 2002.
"Zur steuerlichen Vorteilhaftigkeit von Kapitallebensversicherungen,"
Tübinger Diskussionsbeiträge
239, University of Tübingen, School of Business and Economics.
- Niemann, Rainer & Kiesewetter, Dirk, 2002. "Zur steuerlichen Vorteilhaftigkeit von Kapitallebensversicherungen [The tax advantages of life insurance policies]," MPRA Paper 27277, University Library of Munich, Germany.
- Cebula, Richard & McGrath, Richard & Paul, Chris, 2002. "A Cost Benefit Analysis of Voting," MPRA Paper 58430, University Library of Munich, Germany.
- Mario Tirelli, 2003.
"Income taxation when markets are incomplete,"
Decisions in Economics and Finance, Springer;Associazione per la Matematica, vol. 26(2), pages 97-128, November.
- Tirelli, Mario, 2002. "Income Taxation when Markets are Incomplete," MPRA Paper 746, University Library of Munich, Germany.
- Richard J. Cebula, 2009.
"Migration and the Tiebout‐Tullock Hypothesis Revisited,"
American Journal of Economics and Sociology, Wiley Blackwell, vol. 68(2), pages 541-551, April.
- Cebula, Richard J., 2002. "Migration and the Tiebout-Tullock Hypothesis Revisited," The Review of Regional Studies, Southern Regional Science Association, vol. 32(1), pages 87-96, Winter/Sp.
- Cebula, Richard, 2001. "Migration and the Tiebout-Tullock Hypothesis Revisited," MPRA Paper 52413, University Library of Munich, Germany.
- Floro Ernesto Caroleo & Francesco Pastore, 2002. "Training Policy for Youth Unemployed in a Sample of European Countries," CELPE Discussion Papers 68, CELPE - CEnter for Labor and Political Economics, University of Salerno, Italy.
- Ulrich Schreiber & Christoph Spengel & Lothar Lammersen, 2002. "Measuring The Impact Of Taxation On Investment And Financing Decisions," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 54(1), pages 2-23, January.
- Erling Røed Larsen, 2002. "Consumption Inequality in Norway in the 80s and 90s," Discussion Papers 325, Statistics Norway, Research Department.
- Thor O. Thoresen, 2004.
"Reduced Tax Progressivity in Norway in the Nineties: The Effect from Tax Changes,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(4), pages 487-506, August.
- Thor O. Thoresen, 2002. "Reduced Tax Progressivity in Norway in the Nineties The Effect from Tax Changes," Discussion Papers 335, Statistics Norway, Research Department.
- European Commission, 2000.
"Structures of the taxation systems in the European Union : 2000 edition,"
Taxation trends
2000, Directorate General Taxation and Customs Union, European Commission.
- European Commission, 2002. "Structure of the taxation systems in the European Union: 2002 edition," Taxation trends 2002, Directorate General Taxation and Customs Union, European Commission.
- European Commission, 2003. "Structures of taxation systems in the European Union: 2003 edition," Taxation trends 2003, Directorate General Taxation and Customs Union, European Commission.
- European Commission, 2004. "Structures of the taxation systems in the European Union: 2004 edition," Taxation trends 2004, Directorate General Taxation and Customs Union, European Commission.
- Ángel López-Nicolás & Marcos Vera-Hernández, 2002.
"Are tax subsidies for private medical insurance self-financing? Evidence from a microsimulation model for outpatient and inpatient episodes,"
Working Papers, Research Center on Health and Economics
632, Department of Economics and Business, Universitat Pompeu Fabra, revised Oct 2004.
- Ángel López-Nicolás & Marcos Vera-Hernández, 2002. "Are tax subsidies for private medical insurance self-financing? Evidence from a microsimulation model for outpatient and inpatient episodes," Economics Working Papers 632, Department of Economics and Business, Universitat Pompeu Fabra, revised Oct 2004.
- Ángel López-Nicolás & Marcos Vera-Hernández, 2002.
"Are tax subsidies for private medical insurance self-financing? Evidence from a microsimulation model for outpatient and inpatient episodes,"
Economics Working Papers
632, Department of Economics and Business, Universitat Pompeu Fabra, revised Oct 2004.
- Ángel López-Nicolás & Marcos Vera-Hernández, 2002. "Are tax subsidies for private medical insurance self-financing? Evidence from a microsimulation model for outpatient and inpatient episodes," Working Papers, Research Center on Health and Economics 632, Department of Economics and Business, Universitat Pompeu Fabra, revised Oct 2004.
- Keuschnigg, Christian & Nielsen, Soren Bo, 2004.
"Start-ups, venture capitalists, and the capital gains tax,"
Journal of Public Economics, Elsevier, vol. 88(5), pages 1011-1042, April.
- Christian Keuschnigg & Søren Bo Nielsen, 2002. "Start-ups, Venture Capitalists, and the Capital Gains Tax," CESifo Working Paper Series 742, CESifo.
- Christian Keuschnigg & Soren Bo Nielsen, 2002. "Start-ups, Venture Capitalists, and the Capital Gains Tax," University of St. Gallen Department of Economics working paper series 2002 2002-05, Department of Economics, University of St. Gallen.
- Nielsen, Soren Bo & Keuschnigg, Christian, 2002. "Start-ups, Venture Capitalists and the Capital Gains Tax," CEPR Discussion Papers 3263, C.E.P.R. Discussion Papers.
- Kevin Milligan, 2002.
"Tax-preferred savings accounts and marginal tax rates: evidence on RRSP participation,"
Canadian Journal of Economics, Canadian Economics Association, vol. 35(3), pages 436-456, August.
- Kevin Milligan, 2002. "Tax–preferred savings accounts and marginal tax rates: evidence on RRSP participation," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 35(3), pages 436-456, August.
- Kevin Milligan, 2001. "Tax-Preferred Savings Accounts and Marginal Tax Rates: Evidence on RRSP Participation," Social and Economic Dimensions of an Aging Population Research Papers 52, McMaster University.
- Deen Kemsley, 2002. "Perspectives on David Guenther's and Richard Sansing's 'Fundamentals of Shareholder Tax Capitalization'," Yale School of Management Working Papers ysm266, Yale School of Management.
- Schindler, Dirk, 2002. "Besteuerung des Nichts: Steuerarbitrage und das schwindende Aufkommen bei Kapitaleinkommensteuern," CoFE Discussion Papers 02/16, University of Konstanz, Center of Finance and Econometrics (CoFE).
- Niemann, Rainer & Kiesewetter, Dirk, 2002.
"Zur steuerlichen Vorteilhaftigkeit von Kapitallebensversicherungen [The tax advantages of life insurance policies],"
MPRA Paper
27277, University Library of Munich, Germany.
- Niemann, Rainer & Kiesewetter, Dirk, 2002. "Zur steuerlichen Vorteilhaftigkeit von Kapitallebensversicherungen," Tübinger Diskussionsbeiträge 239, University of Tübingen, School of Business and Economics.
- James M. Poterba & John B. Shoven, 2002.
"Exchange-Traded Funds: A New Investment Option for Taxable Investors,"
American Economic Review, American Economic Association, vol. 92(2), pages 422-427, May.
- James M. Poterba & John B. Shoven, 2002. "Exchange Traded Funds: A New Investment Option for Taxable Investors," NBER Working Papers 8781, National Bureau of Economic Research, Inc.
- Jan Hanousek & Zdeněk Tůma, 2002.
"A test of the permanent income hypothesis on Czech voucher privatization,"
The Economics of Transition, The European Bank for Reconstruction and Development, vol. 10(2), pages 235-254, July.
- Jan Hanousek & Zeda Tuma, 1997. "Test of Permanent Income Hypothesis on Czech Voucher Privatization," William Davidson Institute Working Papers Series 75, William Davidson Institute at the University of Michigan.
- Bertil Holmlund, 2002.
"Labor Taxation in Search Equilibrium with Home Production,"
German Economic Review, Verein für Socialpolitik, vol. 3(4), pages 415-430, November.
- Bertil Holmlund, "undated". "Labor Taxation in Search Equilibrium with Home Production," EPRU Working Paper Series 00-05, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Bertil Holmlund, 2001. "Labor Taxation in Search Equilibrium with Home Production," CESifo Working Paper Series 462, CESifo.
- Holmlund, Bertil, 2000. "Labor Taxation in Search Equililbrium with Home Production," Working Paper Series 2000:1, Uppsala University, Department of Economics.
- Holmlund, B., 2000. "Labor Taxation in Search Equilibrium with Home Production," Papers 2000:1, Uppsala - Working Paper Series.
- Knut Røed & Steinar Strøm, 2002.
"Progressive Taxes and the Labour Market: Is the Trade–off Between Equality and Efficiency Inevitable?,"
Journal of Economic Surveys, Wiley Blackwell, vol. 16(1), pages 77-110, February.
- Roed,K. & Strom,S., 1999. "Progressive taxes and the labour market : is the trade-off between equality and efficiency inevitable?," Memorandum 19/1999, Oslo University, Department of Economics.
- Douglas A. Shackelford & Robert E. Verrecchia, 2002.
"Intertemporal Tax Discontinuities,"
Journal of Accounting Research, Wiley Blackwell, vol. 40(1), pages 205-222, March.
- Douglas A. Shackelford & Robert E. Verrecchia, 1999. "Intertemporal Tax Discontinuities," NBER Working Papers 7451, National Bureau of Economic Research, Inc.
- André Decoster & Isabelle Standaert & Christian Valenduc & Guy Van Camp, 2002.
"What makes personal income taxes progressive? The case of Belgium,"
Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 45(3), pages 91-112.
- André Decoster & Isabelle Standaert & Christian Valenduc & Guy Van Camp, 2000. "What makes Personal Income Taxes progressive? The case of Belgium," Public Economics Working Paper Series ces0008, Katholieke Universiteit Leuven, Centrum voor Economische Studiën, Working Group Public Economics.
- André DECOSTER & Isabel STANDAERT & Christian VALENDUC & Guy VAN CAMP, 2000. "What Makes Personal Income Taxes Progressive? the Case of Belgium," Working Papers of Department of Economics, Leuven ces0008, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
- Conesa, Juan Carlos & Krueger, Dirk, 2006.
"On the optimal progressivity of the income tax code,"
Journal of Monetary Economics, Elsevier, vol. 53(7), pages 1425-1450, October.
- Juan Carlos Conesa & Dirk Krueger, 2002. "On the Optimal Progressivity of the Income Tax Code," Centro de Altisimos Estudios Rios Pe©rez(CAERP) 4, Centro de Altisimos Estudios Rios Perez (CAERP).
- Juan Carlos Conesa & Dirk Krueger, 2005. "On the Optimal Progressivity of the Income Tax Code," NBER Working Papers 11044, National Bureau of Economic Research, Inc.
- Juan Carlos Conesa & Dirk Krueger, 2004. "On the Optimal Progressivity of the Income Tax Code," Working Papers 131, Barcelona School of Economics.
- Conesa, Juan Carlos & Krueger, Dirk, 2005. "On the optimal progressivity of the income tax code," CFS Working Paper Series 2005/10, Center for Financial Studies (CFS).
- Conesa, Juan Carlos & Krueger, Dirk, 2005. "On the Optimal Progressivity of the Income Tax Code," CEPR Discussion Papers 5040, C.E.P.R. Discussion Papers.
- Kevin Milligan, 2002.
"Tax–preferred savings accounts and marginal tax rates: evidence on RRSP participation,"
Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 35(3), pages 436-456, August.
- Kevin Milligan, 2002. "Tax-preferred savings accounts and marginal tax rates: evidence on RRSP participation," Canadian Journal of Economics, Canadian Economics Association, vol. 35(3), pages 436-456, August.
- Kevin Milligan, 2001. "Tax-Preferred Savings Accounts and Marginal Tax Rates: Evidence on RRSP Participation," Social and Economic Dimensions of an Aging Population Research Papers 52, McMaster University.
- Bas Jacobs, 2002. "An investigation of education finance reform; graduate taxes and income contingent loans in the Netherlands," CPB Discussion Paper 9, CPB Netherlands Bureau for Economic Policy Analysis.
- Bas Jacobs, 2002. "An investigation of education finance reform; graduate taxes and income contingent loans in the Netherlands," CPB Discussion Paper 9.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
- Keuschnigg, Christian & Nielsen, Soren Bo, 2004.
"Start-ups, venture capitalists, and the capital gains tax,"
Journal of Public Economics, Elsevier, vol. 88(5), pages 1011-1042, April.
- Christian Keuschnigg & Soren Bo Nielsen, 2002. "Start-ups, Venture Capitalists, and the Capital Gains Tax," University of St. Gallen Department of Economics working paper series 2002 2002-05, Department of Economics, University of St. Gallen.
- Nielsen, Soren Bo & Keuschnigg, Christian, 2002. "Start-ups, Venture Capitalists and the Capital Gains Tax," CEPR Discussion Papers 3263, C.E.P.R. Discussion Papers.
- Christian Keuschnigg & Søren Bo Nielsen, 2002. "Start-ups, Venture Capitalists, and the Capital Gains Tax," CESifo Working Paper Series 742, CESifo.
- Holger Bonin & Wolfram Kempe & Hilmar Schneider, 2003.
"Kombilohn oder Workfare?: Zur Wirksamkeit zweier arbeitsmarktpolitischer Strategien,"
Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(1), pages 51-67.
- Bonin, Holger & Kempe, Wolfram & Schneider, Hilmar, 2002. "Kombilohn oder Workfare? Zur Wirksamkeit zweier arbeitsmarktpolitischer Strategien," IZA Discussion Papers 587, Institute of Labor Economics (IZA).
- Henrik Jordahl & Luca Micheletto, 2005.
"Optimal Utilitarian Taxation and Horizontal Equity,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(4), pages 681-708, October.
- Jordahl, Henrik & Micheletto, Luca, 2002. "Optimal Utilitarian Taxation and Horizontal Equity," Ratio Working Papers 17, The Ratio Institute.
- Jordahl, Henrik & Luca Micheletto, 2002. "Optimal Utilitarian Taxation and Horizontal Equity," Royal Economic Society Annual Conference 2002 107, Royal Economic Society.
- Henrik Jordahl & Luca Micheletto, 2003. "Optimal Utilitarian Taxation and Horizontal Equity," CESifo Working Paper Series 977, CESifo.
- Jordahl, Henrik & Micheletto, Luca, 2002. "Optimal Utilitarian Taxation and Horizontal Equity," Working Paper Series 2002:19, Uppsala University, Department of Economics.
- Soren Blomquist & Whitney Newey, 2002.
"Nonparametric Estimation with Nonlinear Budget Sets,"
Econometrica, Econometric Society, vol. 70(6), pages 2455-2480, November.
- Blomquist, Sören & Newey, Whitney, 1997. "Nonparametric Estimation of Labor Supply Functions Generated by Piece Wise Linear Budget Constraints," Working Paper Series 1997:24, Uppsala University, Department of Economics.
- Soren Blomquist & Whitney Newey, 1999. "Nonparametric Estimation with Nonlinear Budget Sets," Working papers 99-03, Massachusetts Institute of Technology (MIT), Department of Economics.
- Bergstresser, Daniel & Poterba, James, 2002.
"Do after-tax returns affect mutual fund inflows?,"
Journal of Financial Economics, Elsevier, vol. 63(3), pages 381-414, March.
- Daniel Bergstresser & James Poterba, 2000. "Do After-Tax Returns Affect Mutual Fund Inflows?," NBER Working Papers 7595, National Bureau of Economic Research, Inc.
- José Antonio Abascal, 2002. "Tratamiento fiscal del artista," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 51(03), pages 126-139.
- Jiøí Veèerník, 2002. "Pøerozdìlování pøíjmù danìmi a dávkami v ÈR: jeho promìny a reflexe po r. 1989 (plné znìní)," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 52(1), pages 4-22, January.
- Jan Hanousek & Zdenìk Tùma, 2002. "Hypotéza permanentního dùchodu a kupónová privatizace v ÈR," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 52(7-8), pages 408-427, July.
- Laine, Veli, 2002. "Evaluating tax and benefit reforms in 1996-2001," Discussion Papers 280, VATT Institute for Economic Research.
- Maria Cancian & Arik Levinson, 2002. "Labor Supply and Participation Effects of the Earned Income Tax Credit: Evidence form the National Survey of America's Families and Wisconsin's Supplemental Benefit for Families with Three Children," Working Papers gueconwpa~02-02-08, Georgetown University, Department of Economics.
- Udo Ebert & Patrick Moyes, 2002.
"Welfare, inequality and the transformation of incomes the case of weighted income distributions,"
Journal of Economics, Springer, vol. 77(1), pages 9-50, December.
- Udo Ebert & Patrick Moyes, 2002. "Welfare, inequality and the transformation of incomes the case of weighted income distributions," Journal of Economics, Springer, vol. 9(1), pages 9-50, December.
- Udo Ebert & Patrick Moyes, 2002. "Welfare, inequality and the transformation of incomes. The case of weighted income distributions," Post-Print hal-00156668, HAL.
- Selén, Jan, 2002. "Taxable Income Responses to Tax Changes - A Panel Analysis of the 1990/91 Swedish Reform," Working Paper Series 177, Trade Union Institute for Economic Research.
- Hansson, Åsa, 2002. "The Wealth Tax and Economic Growth," Working Papers 2002:20, Lund University, Department of Economics.
- Henrik Jordahl & Luca Micheletto, 2005.
"Optimal Utilitarian Taxation and Horizontal Equity,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(4), pages 681-708, October.
- Jordahl, Henrik & Luca Micheletto, 2002. "Optimal Utilitarian Taxation and Horizontal Equity," Royal Economic Society Annual Conference 2002 107, Royal Economic Society.
- Jordahl, Henrik & Micheletto, Luca, 2002. "Optimal Utilitarian Taxation and Horizontal Equity," Ratio Working Papers 17, The Ratio Institute.
- Henrik Jordahl & Luca Micheletto, 2003. "Optimal Utilitarian Taxation and Horizontal Equity," CESifo Working Paper Series 977, CESifo.
- Jordahl, Henrik & Micheletto, Luca, 2002. "Optimal Utilitarian Taxation and Horizontal Equity," Working Paper Series 2002:19, Uppsala University, Department of Economics.
- Daunfeldt, Sven-Olov, 2002. "Tax Policy Changes and Ex-dividend Behavior: The Case of Sweden," Umeå Economic Studies 585, Umeå University, Department of Economics.
- Henrik Jordahl & Luca Micheletto, 2005.
"Optimal Utilitarian Taxation and Horizontal Equity,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(4), pages 681-708, October.
- Jordahl, Henrik & Luca Micheletto, 2002. "Optimal Utilitarian Taxation and Horizontal Equity," Royal Economic Society Annual Conference 2002 107, Royal Economic Society.
- Henrik Jordahl & Luca Micheletto, 2003. "Optimal Utilitarian Taxation and Horizontal Equity," CESifo Working Paper Series 977, CESifo.
- Jordahl, Henrik & Micheletto, Luca, 2002. "Optimal Utilitarian Taxation and Horizontal Equity," Working Paper Series 2002:19, Uppsala University, Department of Economics.
- Jordahl, Henrik & Micheletto, Luca, 2002. "Optimal Utilitarian Taxation and Horizontal Equity," Ratio Working Papers 17, The Ratio Institute.
- Nuria Badenes Plá & Julio López Laborda, 2002. "Efectos sobre la renta disponible y el bienestar de la deducción en el IRPF por rentas ganadas," Hacienda Pública Española / Review of Public Economics, IEF, vol. 160(1), pages 103-120, march.
- Juan Prieto Rodríguez & Santiago Alvarez García, 2002. "Incidencia de la reforma del IRPF sobre la oferta laboral y el bienestar de la familia española," Hacienda Pública Española / Review of Public Economics, IEF, vol. 160(1), pages 121-146, march.
- Féliz Domínguez Barrero, 2002. "Régimen fiscal de la previsión social en la empresa: Incentivos existentes y equidad del sistema," Hacienda Pública Española / Review of Public Economics, IEF, vol. 163(4), pages 35-70, December.
- Massimo Baldini & Stefano Toso & Paolo Bosi, 2002. "Targeting welfare in Italy: old problems and perspectives on reform," Fiscal Studies, Institute for Fiscal Studies, vol. 23(1), pages 51-75, March.
- Horacio Levy & Magda Mercador-Prats, 2002. "Simplifying the personal income tax system: lessons from the 1998 Spanish reform," Fiscal Studies, Institute for Fiscal Studies, vol. 23(3), pages 419-443, September.
- Mike Brewer & Tom Clark & Matthew Wakefield, 2002. "Social security in the UK under New Labour: what did the Third Way mean for welfare reform?," Fiscal Studies, Institute for Fiscal Studies, vol. 23(4), pages 505-537, December.
- Mike Brewer & Tom Clark & Matthew Wakefield, 2002. "Five years of social security reforms in the UK," IFS Working Papers W02/12, Institute for Fiscal Studies.
- Mike Brewer & Tom Clark, 2002. "The impact on incentives of five years of social security reform in the UK," IFS Working Papers W02/14, Institute for Fiscal Studies.
- Holger Bonin & Wolfram Kempe & Hilmar Schneider, 2003.
"Kombilohn oder Workfare?: Zur Wirksamkeit zweier arbeitsmarktpolitischer Strategien,"
Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(1), pages 51-67.
- Bonin, Holger & Kempe, Wolfram & Schneider, Hilmar, 2002. "Kombilohn oder Workfare? Zur Wirksamkeit zweier arbeitsmarktpolitischer Strategien," IZA Discussion Papers 587, Institute of Labor Economics (IZA).
- Bonin, Holger & Kempe, Wolfram & Schneider, Hilmar, 2002. "Household Labor Supply Effects of Low-Wage Subsidies in Germany," IZA Discussion Papers 637, Institute of Labor Economics (IZA).
- Susanne Pech, 2002. "Tax incentives for private life annuities and the social security reform: Effects on consumption and on adverse selection," Economics working papers 2002-09, Department of Economics, Johannes Kepler University Linz, Austria.
- Maria Cubel & Peter Lambert, 2002.
"Progression-neutral income tax reforms and horizontal inequity,"
Journal of Economics, Springer, vol. 9(1), pages 1-8, December.
- Maria Cubel & Peter Lambert, 2002. "Progression-neutral income tax reforms and horizontal inequity," Journal of Economics, Springer, vol. 77(1), pages 1-8, December.
- Stefan Traub, 2002.
"Equitable taxation: Qualitative versus quantitative ratings,"
Journal of Economics, Springer, vol. 9(1), pages 223-240, December.
- Stefan Traub, 2002. "Equitable taxation: Qualitative versus quantitative ratings," Journal of Economics, Springer, vol. 77(1), pages 223-240, December.
- Udo Ebert & Patrick Moyes, 2002.
"Welfare, inequality and the transformation of incomes the case of weighted income distributions,"
Journal of Economics, Springer, vol. 9(1), pages 9-50, December.
- Udo Ebert & Patrick Moyes, 2002. "Welfare, inequality and the transformation of incomes the case of weighted income distributions," Journal of Economics, Springer, vol. 77(1), pages 9-50, December.
- Udo Ebert & Patrick Moyes, 2002. "Welfare, inequality and the transformation of incomes. The case of weighted income distributions," Post-Print hal-00156668, HAL.
- Maria Cubel & Peter Lambert, 2002.
"Progression-neutral income tax reforms and horizontal inequity,"
Journal of Economics, Springer, vol. 77(1), pages 1-8, December.
- Maria Cubel & Peter Lambert, 2002. "Progression-neutral income tax reforms and horizontal inequity," Journal of Economics, Springer, vol. 9(1), pages 1-8, December.
- Stefan Traub, 2002.
"Equitable taxation: Qualitative versus quantitative ratings,"
Journal of Economics, Springer, vol. 77(1), pages 223-240, December.
- Stefan Traub, 2002. "Equitable taxation: Qualitative versus quantitative ratings," Journal of Economics, Springer, vol. 9(1), pages 223-240, December.
- Udo Ebert & Patrick Moyes, 2002.
"Welfare, inequality and the transformation of incomes the case of weighted income distributions,"
Journal of Economics, Springer, vol. 77(1), pages 9-50, December.
- Udo Ebert & Patrick Moyes, 2002. "Welfare, inequality and the transformation of incomes the case of weighted income distributions," Journal of Economics, Springer, vol. 9(1), pages 9-50, December.
- Udo Ebert & Patrick Moyes, 2002. "Welfare, inequality and the transformation of incomes. The case of weighted income distributions," Post-Print hal-00156668, HAL.
- Dirk Schindler, 2002. "Besteuerung des Nichts — Steuerarbitrage und das schwindende Aufkommen bei Kapitaleinkommensteuern," CoFE Discussion Paper 02-16, Center of Finance and Econometrics, University of Konstanz.
- Annette Alstadsæter, 2002.
"Does the Tax System Encourage too Much Education?,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 59(1), pages 27-48, February.
- Alstadsaeter, A., 2000. "Does the Tax System Encourage Too Much Education?," Papers 7/00, Norwegian School of Economics and Business Administration-.
- Dirk Kiesewetter & Rainer Niemann, 2002. "Neutral Taxation of Pension in a Comprehensive Income Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 59(2), pages 227-248, May.
- James M. Poterba & John B. Shoven, 2002.
"Exchange-Traded Funds: A New Investment Option for Taxable Investors,"
American Economic Review, American Economic Association, vol. 92(2), pages 422-427, May.
- James M. Poterba & John B. Shoven, 2002. "Exchange Traded Funds: A New Investment Option for Taxable Investors," NBER Working Papers 8781, National Bureau of Economic Research, Inc.
- James Heckman & Lance Lochner & Ricardo Cossa, 2002. "Learning-By-Doing Vs. On-the-Job Training: Using Variation Induced by the EITC to Distinguish Between Models of Skill Formation," NBER Working Papers 9083, National Bureau of Economic Research, Inc.
- John Creedy & Norman Gemmell, 2002. "Income Tax Revenue Elasticities with Endogenous Labour Supply," Treasury Working Paper Series 02/22, New Zealand Treasury.
2001
- Dean M. Maki, 2001. "Household Debt and the Tax Reform Act of 1986," American Economic Review, American Economic Association, vol. 91(1), pages 305-319, March.
- David Altig, 2001. "Simulating Fundamental Tax Reform in the United States," American Economic Review, American Economic Association, vol. 91(3), pages 574-595, June.
- Nico A. Hansen & Anke S. Kessler, 2001. "The Political Geography of Tax H(e)avens and Tax Hells," American Economic Review, American Economic Association, vol. 91(4), pages 1103-1115, September.
- William G. Gale & Joel B. Slemrod, 2001. "Policy Watch: Death Watch for the Estate Tax?," Journal of Economic Perspectives, American Economic Association, vol. 15(1), pages 205-218, Winter.
- Francisco de Castro & José M. González-Páramo & Pablo Hernández de Cos, 2001. "Evaluating the dynamics of fiscal policy in Spain: patterns of interdependence and consistency of public expenditure and revenues," Working Papers 0103, Banco de España.
- Elina Pylkkänen, 2001. "Modeling Wages and Hours of Work," Brazilian Electronic Journal of Economics, Department of Economics, Universidade Federal de Pernambuco, vol. 4(2), December.
- James M. Poterba & Scott J. Weisbenner, 2001.
"Capital Gains Tax Rules, Tax‐loss Trading, and Turn‐of‐the‐year Returns,"
Journal of Finance, American Finance Association, vol. 56(1), pages 353-368, February.
- James M. Poterba & Scott J. Weisbenner, 1998. "Capital Gains Tax Rules, Tax Loss Trading and Turn-of-the-Year Returns," NBER Working Papers 6616, National Bureau of Economic Research, Inc.
- Lawrence W. Kenny & Stanley L. Winer, 2001. "Tax Systems in the World - An Empirical Investigation into the Importance of Tax Bases, Collection Costs, and Political Regime," Carleton Economic Papers 01-03, Carleton University, Department of Economics.
- Michael R. Veall, 2001.
"Did tax flattening affect RRSP contributions?,"
Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 34(1), pages 120-131, February.
- Michael R. Veall, 2001. "Did tax flattening affect RRSP contributions?," Canadian Journal of Economics, Canadian Economics Association, vol. 34(1), pages 120-131, February.
- Michael R. Veall, 1999. "Did Tax Flattening Affect RRSP Contributions?," Social and Economic Dimensions of an Aging Population Research Papers 3, McMaster University.
- Michael R. Veall, 1999. "Did Tax Flattening Affect RRSP Contributions?," Quantitative Studies in Economics and Population Research Reports 342, McMaster University.
- Michael R. Veall, 1999. "Did Tax Flattening Affect RRSP Contributions?," Department of Economics Working Papers 1999-04, McMaster University.
- Juan Carlos ECHEVERRY GARZON & Andrés ESCOBAR ARANGO & César MERCHAN HERNANDEZ & Gabriel PIRAQUIVE GALEANO, 2001. "Elementos para el debate sobre una nueva reforma pensional en Colombia," Archivos de Economía 11243, Departamento Nacional de Planeación.
- Emmanuel Skoufias & Susan Wendy Parker, 2001.
"Conditional Cash Transfers and Their Impact on Child Work and Schooling: Evidence from the PROGRESA Program in Mexico,"
Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Fall 2001), pages 45-96, August.
- Skoufias, Emmanuel & Parker, Susan W., 2001. "Conditional cash transfers and their impact on child work and schooling: evidence from the PROGRESA program in Mexico," LSE Research Online Documents on Economics 123159, London School of Economics and Political Science, LSE Library.
- Jere R. Behrman & Alejandro Gaviria & Miguel Székely, 2001.
"Intergenerational Mobility in Latin America,"
Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Fall 2001), pages 1-44, August.
- Jere R. Behrman & Alejandro Gaviria Uribe & Miguel Székely, 2001. "Intergenerational mobility in Latin America," Informes de Investigación 2914, Fedesarrollo.
- Behrman, Jere R. & Gaviria, Alejandro & Székely, Miguel, 2001. "Intergenerational mobility in Latin America," LSE Research Online Documents on Economics 123065, London School of Economics and Political Science, LSE Library.
- Jere R. Behrman & Alejandro Gaviria & Miguel Székely, 2001. "Intergenerational Mobility in Latin America," Research Department Publications 4267, Inter-American Development Bank, Research Department.
- Behrman, Jere R. & Gaviria, Alejandro & Székely, Miguel, 2001. "Intergenerational Mobility in Latin America," IDB Publications (Working Papers) 1351, Inter-American Development Bank.
- Jonathan Heathcote, 2005.
"Fiscal Policy with Heterogeneous Agents and Incomplete Markets,"
The Review of Economic Studies, Review of Economic Studies Ltd, vol. 72(1), pages 161-188.
- Heathcote, Jonathan, 1999. "Fiscal Policy with Heterogeneous Agents and Incomplete Markets," SSE/EFI Working Paper Series in Economics and Finance 319, Stockholm School of Economics, revised 28 Jul 1999.
- Jonathan Heathcote, 2003. "Fiscal Policy with Heterogeneous Agents and Incomplete Markets," Working Papers gueconwpa~03-03-23, Georgetown University, Department of Economics.
- Heathcote, Jonathan, 2001. "Fiscal Policy with Heterogeneous Agents and Incomplete Markets," Working Papers 01-03, Duke University, Department of Economics.
- Sillamaa, Mary-Anne & Veall, Michael R., 2001.
"The effect of marginal tax rates on taxable income: a panel study of the 1988 tax flattening in Canada,"
Journal of Public Economics, Elsevier, vol. 80(3), pages 341-356, June.
- Mary-Anne Sillamaa & Michael R. Veall, 2000. "The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1988 Tax Flattening in Canada," Quantitative Studies in Economics and Population Research Reports 354, McMaster University.
- Mary-Anne Sillamaa & Michael R. Veall, 2000. "The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1988 Tax Flattening in Canada," Social and Economic Dimensions of an Aging Population Research Papers 25, McMaster University.
- Robert Cherry, 2001. "Improving Efficiency and Equity of Child-Related Federal Tax Policies," Eastern Economic Journal, Eastern Economic Association, vol. 27(3), pages 309-322, Summer.
- Kuznetsov Artem & Ordin Oleg, 2001. "Pension Reform in Russia: A General Equilibrium Approach," EERC Working Paper Series 01-02e, EERC Research Network, Russia and CIS.
- Achille Vernizzi & Giacomo Boesso, 2001. "Il riconoscimento dei carichi di famiglia nell'Irpef in Italia e in Europa: alcune proposte per l'Italia," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2001(5).
- Anders Frederiksen & Ebbe Krogh Graversen & Nina Smith, 2008.
"Overtime work, dual job holding, and taxation,"
Research in Labor Economics, in: Work, Earnings and Other Aspects of the Employment Relation, pages 25-55,
Emerald Group Publishing Limited.
- Frederiksen, Anders & Graversen, Ebbe K. & Smith, Nina, 2001. "Overtime Work, Dual Job Holding and Taxation," IZA Discussion Papers 323, Institute of Labor Economics (IZA).
- Frederiksen, A. & Graversen, E.K. & Smith, N., 2001. "Overtime Work, Dual Job Holding and Taxation," Papers 01-7, Aarhus School of Business - Department of Economics.
- Frederiksen, Anders & Graversen, Ebbe Krogh & Smith, Nina, 2001. "Overtime work, dual job holding and taxation," Working Papers 01-7, University of Aarhus, Aarhus School of Business, Department of Economics.
- Glazer, A. & Cowen, T., 2001. "Taxation When Consumers Value Freedom," Papers 00-01-31, California Irvine - School of Social Sciences.
- Lindhe, Tobias & Södersten, Jan & Öberg, Ann, 2001.
"Economic Effects of Taxing Closed Corporations under a Dual Income Tax,"
Working Paper Series
2001:16, Uppsala University, Department of Economics.
- Lindhe, T. & Sodersten, J. & Oberg, A., 2001. "Economic Effects of Taxing Closed Corporations under a Dual Income Tax," Papers 2001:16, Uppsala - Working Paper Series.
- Anders Frederiksen & Ebbe Krogh Graversen & Nina Smith, 2008.
"Overtime work, dual job holding, and taxation,"
Research in Labor Economics, in: Work, Earnings and Other Aspects of the Employment Relation, pages 25-55,
Emerald Group Publishing Limited.
- Frederiksen, Anders & Graversen, Ebbe K. & Smith, Nina, 2001. "Overtime Work, Dual Job Holding and Taxation," IZA Discussion Papers 323, Institute of Labor Economics (IZA).
- Frederiksen, Anders & Graversen, Ebbe Krogh & Smith, Nina, 2001. "Overtime work, dual job holding and taxation," Working Papers 01-7, University of Aarhus, Aarhus School of Business, Department of Economics.
- Frederiksen, A. & Graversen, E.K. & Smith, N., 2001. "Overtime Work, Dual Job Holding and Taxation," Papers 01-7, Aarhus School of Business - Department of Economics.
- Damjanovic, Tatiana, 2001. "The Distributional Component of the Price of the Tax Avoidance Service," SSE/EFI Working Paper Series in Economics and Finance 0454, Stockholm School of Economics, revised 03 Dec 2001.
- Aronsson, Thomas & Daunfeldt, Sven-Olov & Wikström, Magnus, 2001. "Intra-household Tax Avoidance: An Application to Swedish Household Data," Umeå Economic Studies 572, Umeå University, Department of Economics.
- Lindhe, T. & Sodersten, J. & Oberg, A., 2001.
"Economic Effects of Taxing Closed Corporations under a Dual Income Tax,"
Papers
2001:16, Uppsala - Working Paper Series.
- Lindhe, Tobias & Södersten, Jan & Öberg, Ann, 2001. "Economic Effects of Taxing Closed Corporations under a Dual Income Tax," Working Paper Series 2001:16, Uppsala University, Department of Economics.
- Juan Manuel Castañer Carrasco & Jorge Onrubia Fernández & Raquel Paredes Gómez, 2001. "Efectos Distributivos Y Sobre El Bienestar Social De La Reforma Del Irpf," Hacienda Pública Española / Review of Public Economics, IEF, vol. 159(4), December.
- Félix Domínguez Barrero & Julio López Laborda, 2001. "Una Metodología Para La Utilización Óptima De Los Incentivos Por Adquisición De Vivienda Habitual En El Irpf," Hacienda Pública Española / Review of Public Economics, IEF, vol. 159(4), December.
- Desiderio Romero Jordán & José Félix Sanz Sanz, 2001. "Imposición Marginal Efectiva Sobre El Factor Trabajo: Breve Nota Metodológica Y Comparación Internacional," Hacienda Pública Española / Review of Public Economics, IEF, vol. 159(4), December.
- Andrá Decoster & Guy Van Camp, 2001. "Redistributive effects of the shift from personal income taxes to indirect taxes: Belgium 1988-93," Fiscal Studies, Institute for Fiscal Studies, vol. 22(1), pages 79-106, March.
- John Creedy, 2001. "Indirect tax reform and the role of exemptions," Fiscal Studies, Institute for Fiscal Studies, vol. 22(4), pages 457-486., December.
- Anders Frederiksen & Ebbe Krogh Graversen & Nina Smith, 2008.
"Overtime work, dual job holding, and taxation,"
Research in Labor Economics, in: Work, Earnings and Other Aspects of the Employment Relation, pages 25-55,
Emerald Group Publishing Limited.
- Frederiksen, A. & Graversen, E.K. & Smith, N., 2001. "Overtime Work, Dual Job Holding and Taxation," Papers 01-7, Aarhus School of Business - Department of Economics.
- Frederiksen, Anders & Graversen, Ebbe K. & Smith, Nina, 2001. "Overtime Work, Dual Job Holding and Taxation," IZA Discussion Papers 323, Institute of Labor Economics (IZA).
- Frederiksen, Anders & Graversen, Ebbe Krogh & Smith, Nina, 2001. "Overtime work, dual job holding and taxation," Working Papers 01-7, University of Aarhus, Aarhus School of Business, Department of Economics.
- Michael J. Koop, 2001. "Capital Income Taxation of Asymmetric Countries," Kiel Working Papers 1041, Kiel Institute for the World Economy.
- Kevin Milligan, 2002.
"Tax-preferred savings accounts and marginal tax rates: evidence on RRSP participation,"
Canadian Journal of Economics, Canadian Economics Association, vol. 35(3), pages 436-456, August.
- Kevin Milligan, 2002. "Tax–preferred savings accounts and marginal tax rates: evidence on RRSP participation," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 35(3), pages 436-456, August.
- Kevin Milligan, 2001. "Tax-Preferred Savings Accounts and Marginal Tax Rates: Evidence on RRSP Participation," Social and Economic Dimensions of an Aging Population Research Papers 52, McMaster University.
- Volker Börstinghaus & Georg Hirte, 2002. "Generational Accounting versus Computable General Equilibrium," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 58(3), pages 227-243, July.
- John Creedy & Norman Gemmell, 2003.
"The Revenue Responsiveness of Income and Consumption Taxes in the UK,"
Manchester School, University of Manchester, vol. 71(6), pages 641-658, December.
- Creedy, J. & Gemmell, N., 2001. "The Revenue Responsiveness of Income and Consumption Taxes in the UK," Department of Economics - Working Papers Series 814, The University of Melbourne.
- David T. Ellwood & Jeffrey B. Liebman, 2001.
"The Middle-Class Parent Penalty: Child Benefits in the US Tax Code,"
NBER Chapters, in: Tax Policy and the Economy, Volume 15, pages 1-40,
National Bureau of Economic Research, Inc.
- David T. Ellwood & Jeffrey B. Liebman, 2000. "The Middle Class Parent Penalty: Child Benefits in the U.S. Tax Code," NBER Working Papers 8031, National Bureau of Economic Research, Inc.
- Robert Carroll & Douglas Holtz-Eakin & Mark Rider & Harvey S. Rosen, 2001.
"Personal Income Taxes and the Growth of Small Firms,"
NBER Chapters, in: Tax Policy and the Economy, Volume 15, pages 121-148,
National Bureau of Economic Research, Inc.
- Robert Carroll & Douglas Holtz-Eakin & Mark Rider & Harvey S. Rosen, 2000. "Personal Income Taxes and the Growth of Small Firms," NBER Working Papers 7980, National Bureau of Economic Research, Inc.
- Auerbach, Alan J. & Bradford, David F., 2004.
"Generalized cash-flow taxation,"
Journal of Public Economics, Elsevier, vol. 88(5), pages 957-980, April.
- Alan Auerbach & David Bradford, 2001. "Generalized Cash Flow Taxation," CESifo Working Paper Series 425, CESifo.
- Alan A. Auerbach & David F. Bradford, 2001. "Generalized Cash Flow Taxation," NBER Working Papers 8122, National Bureau of Economic Research, Inc.
- Alan J. Auerbach & David F. Bradford, 2001. "Generalized Cash Flow Taxation," Working Papers 131, Princeton University, Department of Economics, Center for Economic Policy Studies..
- James M. Poterba, 2001. "Taxation and Portfolio Structure: Issues and Implications," NBER Working Papers 8223, National Bureau of Economic Research, Inc.
- Stephens, Melvin Jr & Ward-Batts, Jennifer, 2004.
"The impact of separate taxation on the intra-household allocation of assets: evidence from the UK,"
Journal of Public Economics, Elsevier, vol. 88(9-10), pages 1989-2007, August.
- Melvin Stephens Jr. & Jennifer Ward-Batts, 2001. "The Impact of Separate Taxation on the Intra-Household Allocation of Assets: Evidence from the UK," NBER Working Papers 8380, National Bureau of Economic Research, Inc.
- Bruce D. Meyer & Dan T. Rosenbaum, 2001.
"Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 116(3), pages 1063-1114.
- Bruce D. Meyer & Dan T. Rosenbaum, 1998. "Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers," JCPR Working Papers 32, Northwestern University/University of Chicago Joint Center for Poverty Research.
- Bruce D. Meyer & Dan T. Rosenbaum, 1999. "Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers," NBER Working Papers 7363, National Bureau of Economic Research, Inc.
- Richard J. Cebula, 2009.
"Migration and the Tiebout‐Tullock Hypothesis Revisited,"
American Journal of Economics and Sociology, Wiley Blackwell, vol. 68(2), pages 541-551, April.
- Cebula, Richard J., 2002. "Migration and the Tiebout-Tullock Hypothesis Revisited," The Review of Regional Studies, Southern Regional Science Association, vol. 32(1), pages 87-96, Winter/Sp.
- Cebula, Richard, 2001. "Migration and the Tiebout-Tullock Hypothesis Revisited," MPRA Paper 52413, University Library of Munich, Germany.
- Cebula, Richard & McGrath, Richard, 2001. "A Further Inquiry into Determinants of Aggregate Income Tax Evasion," MPRA Paper 59489, University Library of Munich, Germany.
- Auerbach, Alan J. & Bradford, David F., 2004.
"Generalized cash-flow taxation,"
Journal of Public Economics, Elsevier, vol. 88(5), pages 957-980, April.
- Alan Auerbach & David Bradford, 2001. "Generalized Cash Flow Taxation," CESifo Working Paper Series 425, CESifo.
- Alan J. Auerbach & David F. Bradford, 2001. "Generalized Cash Flow Taxation," Working Papers 131, Princeton University, Department of Economics, Center for Economic Policy Studies..
- Alan A. Auerbach & David F. Bradford, 2001. "Generalized Cash Flow Taxation," NBER Working Papers 8122, National Bureau of Economic Research, Inc.
- Auerbach, Alan J. & Bradford, David F., 2004.
"Generalized cash-flow taxation,"
Journal of Public Economics, Elsevier, vol. 88(5), pages 957-980, April.
- Alan Auerbach & David Bradford, 2001. "Generalized Cash Flow Taxation," CESifo Working Paper Series 425, CESifo.
- Alan J. Auerbach & David F. Bradford, 2001. "Generalized Cash Flow Taxation," Working Papers 131, Princeton University, Department of Economics, Center for Economic Policy Studies..
- Alan A. Auerbach & David F. Bradford, 2001. "Generalized Cash Flow Taxation," NBER Working Papers 8122, National Bureau of Economic Research, Inc.
- Richard J. Cebula, 2001.
"Impact of income-detection technology and other factors on aggregate income tax evasion:the case of the United States,"
Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, vol. 54(219), pages 401-415.
- Richard J. Cebula, 2001. "Impact of income-detection technology and other factors on aggregate income tax evasion:the case of the United States," BNL Quarterly Review, Banca Nazionale del Lavoro, vol. 54(219), pages 401-415.
- Richard J. Cebula, 2001.
"Impact of income-detection technology and other factors on aggregate income tax evasion:the case of the United States,"
BNL Quarterly Review, Banca Nazionale del Lavoro, vol. 54(219), pages 401-415.
- Richard J. Cebula, 2001. "Impact of income-detection technology and other factors on aggregate income tax evasion:the case of the United States," Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, vol. 54(219), pages 401-415.
- Glenn Jenkins, 2001. "Diagnostic and Proposal for the Reform of the Personal Income Tax System in the TRNC," Development Discussion Papers 2001-01, JDI Executive Programs.
- Floro Ernesto Caroleo & Francesco Pastore, 2001. "How fine targeted is ALMP to the youth long term unemployed in Italy?," CELPE Discussion Papers 62, CELPE - CEnter for Labor and Political Economics, University of Salerno, Italy.
- Rolf Aaberge & Ugo Colombino & John E. Roemer, 2001. "Equality of Opportunity versus Equality of Outcome in Analysing Optimal Income Taxation Empirical Evidence based on Italian Data," Discussion Papers 307, Statistics Norway, Research Department.
- Geir Haakon Bjertnæs, 2001. "Optimal Combinations of Income Tax and Subsidies for Education," Discussion Papers 313, Statistics Norway, Research Department.
- European Commission, 2001. "Company Taxation in the Internal Market," Taxation Studies 0005, Directorate General Taxation and Customs Union, European Commission.
- European Commission, 2001. "Annex to Company Taxation in the Internal Market," Taxation Studies 0006, Directorate General Taxation and Customs Union, European Commission.
- Douglas Holtz-Eakin & John W. R. Phillips & Harvey S. Rosen, 2001.
"Estate Taxes, Life Insurance, And Small Business,"
The Review of Economics and Statistics, MIT Press, vol. 83(1), pages 52-63, February.
- Douglas Holtz-Eakin & John W. Phillips & Harvey S. Rosen, 1999. "Estate Taxes, Life Insurance, and Small Business," NBER Working Papers 7360, National Bureau of Economic Research, Inc.
- Douglas Holtz-Eakin & John Phillips & Harvey Rosen, 1999. "Estate Taxes, Life Insurance, and Small Business," Center for Policy Research Working Papers 10, Center for Policy Research, Maxwell School, Syracuse University.
- Horacio Levy & Magda Mercader Prats, 2001. "Los principales elementos del nuevo IRPF: una valoración a partir de ESPASIM," Working Papers wp0104, Department of Applied Economics at Universitat Autonoma of Barcelona.
- Cassone, Alberto & Marchese, Carla, 2001. "Should the death tax die? And should it leave an inheritance?," POLIS Working Papers 22, Institute of Public Policy and Public Choice - POLIS.
- Kevin J Denny, 2001. "The Effect of Payroll Taxes in the Monopoly Union Model - Four Lemmas and a Corollary," Working Papers 200112, School of Economics, University College Dublin.
- Michael R. Veall, 2001.
"Did tax flattening affect RRSP contributions?,"
Canadian Journal of Economics, Canadian Economics Association, vol. 34(1), pages 120-131, February.
- Michael R. Veall, 2001. "Did tax flattening affect RRSP contributions?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 34(1), pages 120-131, February.
- Michael R. Veall, 1999. "Did Tax Flattening Affect RRSP Contributions?," Social and Economic Dimensions of an Aging Population Research Papers 3, McMaster University.
- Michael R. Veall, 1999. "Did Tax Flattening Affect RRSP Contributions?," Quantitative Studies in Economics and Population Research Reports 342, McMaster University.
- Michael R. Veall, 1999. "Did Tax Flattening Affect RRSP Contributions?," Department of Economics Working Papers 1999-04, McMaster University.
- Pia Weiss, 2001. "How to Finance Unemployment Benefits in an Economy with Search Generated Equilibrium Unemployment," Public Economics 0103001, University Library of Munich, Germany.
- Deen Kemsley, 2001. "Dividend Tax Capitalization: Further Thoughts, Comments, and Response to Michelle Hanlon, James Myers, and Terry Shevlin," Yale School of Management Working Papers ysm225, Yale School of Management.
- Deen Kemsley & Doron Nissim, 2001. "Valuation of the Debt-Tax Shield," Yale School of Management Working Papers ysm249, Yale School of Management.
- Koop, Michael J., 2001. "Capital Income Taxation of Asymmetric Countries," Kiel Working Papers 1041, Kiel Institute for the World Economy (IfW Kiel).
2000
- Cebula, Richard & Saltz, Ira, 2000. "An Empirical Note on Tax Auditing and the Size of the Underground Economy in the United States, 1962-1980," MPRA Paper 50559, University Library of Munich, Germany.
- Vito Tanzi & Howell H. Zee, 2000.
"Taxation and the household saving rate: evidence from OECD countries,"
Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, vol. 53(212), pages 31-43.
- Vito Tanzi & Howell H. Zee, 2000. "Taxation and the household saving rate: evidence from OECD countries," BNL Quarterly Review, Banca Nazionale del Lavoro, vol. 53(212), pages 31-43.
- Mr. Howell H Zee & Mr. Vito Tanzi, 1998. "Taxation and the Household Saving Rate: Evidence from OECD Countries," IMF Working Papers 1998/036, International Monetary Fund.
- Vito Tanzi & Howell H. Zee, 2000.
"Taxation and the household saving rate: evidence from OECD countries,"
BNL Quarterly Review, Banca Nazionale del Lavoro, vol. 53(212), pages 31-43.
- Vito Tanzi & Howell H. Zee, 2000. "Taxation and the household saving rate: evidence from OECD countries," Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, vol. 53(212), pages 31-43.
- Mr. Howell H Zee & Mr. Vito Tanzi, 1998. "Taxation and the Household Saving Rate: Evidence from OECD Countries," IMF Working Papers 1998/036, International Monetary Fund.
- Glenn Jenkins & CHUN-YAN KUO & GANGADHAR SHUKLA, 2000. "Tax Analysis and Revenue Forecasting," Development Discussion Papers 2000-05, JDI Executive Programs.
- Roshan Bajrachava & Chun-Yan Kuo, 2000. "Tax Revenue Estimation in Ghana," Development Discussion Papers 2000-07, JDI Executive Programs.
- Chun-Yan Kuo, 2000. "Estimation of Tax Revenue and Tax Capacity," Development Discussion Papers 2000-08, JDI Executive Programs.
- Jörgen Hansen & Peter Ericson, 2000. "Assessing the impact of taxes on female labor supply using a finite mixture approach," Empirical Economics, Springer, vol. 25(2), pages 279-296.
- European Commission, 2000.
"Structures of the taxation systems in the European Union : 2000 edition,"
Taxation trends
2000, Directorate General Taxation and Customs Union, European Commission.
- European Commission, 2002. "Structure of the taxation systems in the European Union: 2002 edition," Taxation trends 2002, Directorate General Taxation and Customs Union, European Commission.
- Austan Goolsbee, 2000.
"What Happens When You Tax the Rich? Evidence from Executive Compensation,"
Journal of Political Economy, University of Chicago Press, vol. 108(2), pages 352-378, April.
- Austan Goolsbee, 1997. "What Happens When You Tax the Rich? Evidence from Executive Compensation," NBER Working Papers 6333, National Bureau of Economic Research, Inc.
- Jon Bakija, 2000. "The Effect of Taxes on Portfolio Choice: Evidence from Panel Data Spanning the Tax Reform Act of 1986," Department of Economics Working Papers 2000-05, Department of Economics, Williams College.
- Jon Bakija, 2000. "Distinguishing Transitory and Permanent Price Elasticities of Charitable Giving with Pre-Announced Changes in Tax Law," Department of Economics Working Papers 2000-06, Department of Economics, Williams College.
- N. Eissa & H. W. Hoynes, "undated".
"The Earned Income Tax Credit and the Labor Supply of Married Couples,"
Institute for Research on Poverty Discussion Papers
1194-99, University of Wisconsin Institute for Research on Poverty.
- Nada Eissa & Hilary Williamson Hoynes, 2000. "The Earned Income Tax Credit and the Labor Supply of Married Couples," Public Economics 9912001, University Library of Munich, Germany.
- Eissa, Nada & Hoynes, Hilary Williamson, 1999. "The Earned Income Tax Credit and the Labor Supply of Married Couples," Department of Economics, Working Paper Series qt1024b9z8, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
- Nada Eissa & Hilary Williamson Hoynes, 1998. "The Earned Income Tax Credit and the Labor Supply of Married Couples," NBER Working Papers 6856, National Bureau of Economic Research, Inc.
- André DECOSTER & Guy VAN CAMP, 2000.
"Redistributive Effects of the Shift from Personal Income Taxes to Indirect Taxes: Belgium 1988-1993,"
Working Papers of Department of Economics, Leuven
ces0007, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
- André Decoster & Guy Van Camp, 2000. "Redistributive Effects of the Shift from Personal Income Taxes to Indirect Taxes: Belgium 1988-1993," Public Economics Working Paper Series ces0007, Katholieke Universiteit Leuven, Centrum voor Economische Studiën, Working Group Public Economics.
- André Decoster & Isabelle Standaert & Christian Valenduc & Guy Van Camp, 2002.
"What makes personal income taxes progressive? The case of Belgium,"
Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 45(3), pages 91-112.
- André DECOSTER & Isabel STANDAERT & Christian VALENDUC & Guy VAN CAMP, 2000. "What Makes Personal Income Taxes Progressive? the Case of Belgium," Working Papers of Department of Economics, Leuven ces0008, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
- André Decoster & Isabelle Standaert & Christian Valenduc & Guy Van Camp, 2000. "What makes Personal Income Taxes progressive? The case of Belgium," Public Economics Working Paper Series ces0008, Katholieke Universiteit Leuven, Centrum voor Economische Studiën, Working Group Public Economics.
- Homburg, Stefan, 2000. "Das einkommensteuerliche Ehegattensplitting," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 261-268.
- Boss, Alfred, 2000. "Steuer- und Ausgabenpolitik in Deutschland," Kiel Working Papers 975, Kiel Institute for the World Economy (IfW Kiel).
- Boss, Alfred & Elendner, Thomas, 2000. "Ein Modell zur Simulation des Lohnsteueraufkommens in Deutschland," Kiel Working Papers 988, Kiel Institute for the World Economy (IfW Kiel).
- James M. Poterba & Daniel R. Feenberg, 2000.
"The Income and Tax Share of Very High-Income Households, 1960-1995,"
American Economic Review, American Economic Association, vol. 90(2), pages 264-270, May.
- Daniel R. Feenberg & James M. Poterba, 2000. "The Income and Tax Share of Very High Income Households, 1960-1995," NBER Working Papers 7525, National Bureau of Economic Research, Inc.
- Austan Goolsbee, 2000.
"Taxes, High-Income Executives, and the Perils of Revenue Estimation in the New Economy,"
American Economic Review, American Economic Association, vol. 90(2), pages 271-275, May.
- Austan Goolsbee, 2000. "Taxes, High-Income Executives, and the Perils of Revenue Estimation in the New Economy," NBER Working Papers 7626, National Bureau of Economic Research, Inc.
- Jonathan M. Siegel & Alan J. Auerbach, 2000.
"Capital-Gains Realizations of the Rich and Sophisticated,"
American Economic Review, American Economic Association, vol. 90(2), pages 276-282, May.
- Alan J. Auerbach & Jonathan M. Siegel, 2000. "Capital Gains Realizations of the Rich and Sophisticated," NBER Working Papers 7532, National Bureau of Economic Research, Inc.
- Abu, Girma Moges, 2005. "The Distributional Implications of personal Income Tax Reforms: The case of Civil Service sector in Ethiopia," Ethiopian Journal of Economics, Ethiopian Economics Association, vol. 9(2), pages 130-130, May.
- Creedy, John, 2000.
"Measuring Welfare Changes and the Excess Burden of Taxation,"
Bulletin of Economic Research, Wiley Blackwell, vol. 52(1), pages 1-47, January.
- Creedy, J., 1997. "Measuring Welfare Changes and the Excess Burden of Taxation," Department of Economics - Working Papers Series 587, The University of Melbourne.
- Robin Boadway & Maurice Marchand & Pierre Pestieau, 2000.
"Redistribution with Unobservable Bequests: A Case for Taxing Capital Income,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 102(2), pages 253-267, June.
- BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre, 1997. "Redistribution with unobservable bequests: a case for taxing capital income," LIDAM Discussion Papers CORE 1997070, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre, 2000. "Redistribution with unobservable bequests: a case for taxing capital income," LIDAM Reprints CORE 1457, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Boadway, Robin & Marchand, Maurice & Pestieau, Pierre, 2000. "Redistribution with Unobservable Bequests: A Case for Taxing Capital Income," Scandinavian Journal of Economics, Wiley Blackwell, vol. 102(2), pages 253-267, June.
- Helmut Remsperger & Heinrich Traublinger & Franz Wagner, 2000. "Steuerreform - was fehlt noch?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 53(19-20), pages 03-09, July.
- Willi Leibfritz & Erich Langmantel & Wolfgang Meister & Barbara Schaden & Ulrich Scholten & Martin Werding, 2000. "Evaluierung des Steuerreformvorschlags der CDU/CSU vor dem Hintergrund der Erfahrungen mit fundamentalen Steuerreformen im Ausland," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 53(19-20), pages 10-25, July.
- Helmut Remsperger & Heinrich Traublinger & Franz Wagner, 2000. "Steuerreform - was fehlt noch?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 53(19), pages 03-09, July.
- Willi Leibfritz & Erich Langmantel & Wolfgang Meister & Barbara Schaden & Ulrich Scholten & Martin Werding, 2000. "Evaluierung des Steuerreformvorschlags der CDU/CSU vor dem Hintergrund der Erfahrungen mit fundamentalen Steuerreformen im Ausland," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 53(19), pages 10-25, July.
- Rolf Peffekoven & Rolf Kroker & Winfried Fuest & Wolfgang Wiegard, 2000. "Rentenbesteuerung - ein Weg aus der Finanzkrise?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 53(21), pages 03-12, July.
- Cristóbal José Borrero Moro, 2000. "Las cooperativas de crédito como entidades colaboradoras de la Administración tributaria," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 36, pages 51-78, December.
- Keuschnigg, Christian & Nielsen, Soren Bo, 2003.
"Tax policy, venture capital, and entrepreneurship,"
Journal of Public Economics, Elsevier, vol. 87(1), pages 175-203, January.
- Christian Keuschnigg & Søren Bo Nielsen, "undated". "Tax Policy, Venture Capital, and Entrepreneurship," EPRU Working Paper Series 00-18, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Nielsen, Soren Bo & Keuschnigg, Christian, 2000. "Tax Policy, Venture Capital and Entrepreneurship," CEPR Discussion Papers 2626, C.E.P.R. Discussion Papers.
- Christian Keuschnigg & Soren Bo Nielsen, 2000. "Tax Policy, Venture Capital, and Entrepreneurship," Econometric Society World Congress 2000 Contributed Papers 1848, Econometric Society.
- Christian Keuschnigg & Soren Bo Nielsen, 2000. "Tax Policy, Venture Capital, and Entrepreneurship," NBER Working Papers 7976, National Bureau of Economic Research, Inc.
- Ulrike Vogelgesang, 2001.
"Optimal Capital Income Taxation and Redistribution,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(4), pages 412-434, August.
- Ulrike Vogelgesang & Ulrike Ludden, 1999. "Optimal Capital Income Taxation and Redistribution," GK working paper series 1999-10, Post Graduate Programme "Allocation on Financial Markets", University of Mannheim, revised Apr 2000.
- Ulrike Ludden, 2000. "Optimal Capital Income Taxation and Redistribution," Econometric Society World Congress 2000 Contributed Papers 0658, Econometric Society.
- Keuschnigg, Christian & Nielsen, Soren Bo, 2003.
"Tax policy, venture capital, and entrepreneurship,"
Journal of Public Economics, Elsevier, vol. 87(1), pages 175-203, January.
- Christian Keuschnigg & Søren Bo Nielsen, "undated". "Tax Policy, Venture Capital, and Entrepreneurship," EPRU Working Paper Series 00-18, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Christian Keuschnigg & Soren Bo Nielsen, 2000. "Tax Policy, Venture Capital, and Entrepreneurship," Econometric Society World Congress 2000 Contributed Papers 1848, Econometric Society.
- Nielsen, Soren Bo & Keuschnigg, Christian, 2000. "Tax Policy, Venture Capital and Entrepreneurship," CEPR Discussion Papers 2626, C.E.P.R. Discussion Papers.
- Christian Keuschnigg & Soren Bo Nielsen, 2000. "Tax Policy, Venture Capital, and Entrepreneurship," NBER Working Papers 7976, National Bureau of Economic Research, Inc.
- Lang, Mark H. & Shackelford, Douglas A., 2000.
"Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction,"
Journal of Public Economics, Elsevier, vol. 76(1), pages 69-85, April.
- Mark H. Lang & Douglas A. Shackelford, 1999. "Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction," NBER Working Papers 6885, National Bureau of Economic Research, Inc.
- Agell, Jonas & Persson, Mats, 2000.
"Tax arbitrage and labor supply,"
Journal of Public Economics, Elsevier, vol. 78(1-2), pages 3-24, October.
- Agell, Jonas & Persson, Mats, 1997. "Tax Arbitrage and Labor Supply," Working Paper Series 1997:26, Uppsala University, Department of Economics.
- Jonas Agell & Mats Persson, 1998. "Tax Arbitrage and Labor Supply," NBER Working Papers 6708, National Bureau of Economic Research, Inc.
- Agell, J. & Persson, M., 1998. "Tax Arbitrage and Labour Supply," Papers 647, Stockholm - International Economic Studies.
- Agell, Jonas & Persson, Mats, 1998. "Tax Arbitrage and Labor Supply," Seminar Papers 647, Stockholm University, Institute for International Economic Studies.
- Agell, J. & Presson, M., 1997. "Tax Arbitarge and Labor Supply," Papers 1997-26, Uppsala - Working Paper Series.
- James E. McClure & T. Norman Van Cott, 2000. "Teaching Note: Let's Stop Professing That the Legal Incidence of the Social Security Tax Is Irrelevant," Eastern Economic Journal, Eastern Economic Association, vol. 26(4), pages 483-486, Fall.
- Immervoll, Herwig, 2000.
"The impact of inflation on income tax and social insurance contributions in Europe,"
EUROMOD Working Papers
EM2/00, EUROMOD at the Institute for Social and Economic Research.
- Herwig Immervoll, 2003. "The Impact of Inflation on Income Tax and Social Insurance Contributions in Europe," Public Economics 0302004, University Library of Munich, Germany.
- André Decoster & Guy Van Camp, 2000.
"Redistributive Effects of the Shift from Personal Income Taxes to Indirect Taxes: Belgium 1988-1993,"
Public Economics Working Paper Series
ces0007, Katholieke Universiteit Leuven, Centrum voor Economische Studiën, Working Group Public Economics.
- André DECOSTER & Guy VAN CAMP, 2000. "Redistributive Effects of the Shift from Personal Income Taxes to Indirect Taxes: Belgium 1988-1993," Working Papers of Department of Economics, Leuven ces0007, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
- André Decoster & Isabelle Standaert & Christian Valenduc & Guy Van Camp, 2002.
"What makes personal income taxes progressive? The case of Belgium,"
Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 45(3), pages 91-112.
- André Decoster & Isabelle Standaert & Christian Valenduc & Guy Van Camp, 2000. "What makes Personal Income Taxes progressive? The case of Belgium," Public Economics Working Paper Series ces0008, Katholieke Universiteit Leuven, Centrum voor Economische Studiën, Working Group Public Economics.
- André DECOSTER & Isabel STANDAERT & Christian VALENDUC & Guy VAN CAMP, 2000. "What Makes Personal Income Taxes Progressive? the Case of Belgium," Working Papers of Department of Economics, Leuven ces0008, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
- Annette Alstadsæter, 2002.
"Does the Tax System Encourage too Much Education?,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 59(1), pages 27-48, February.
- Alstadsaeter, A., 2000. "Does the Tax System Encourage Too Much Education?," Papers 7/00, Norwegian School of Economics and Business Administration-.
- Bertil Holmlund, 2002.
"Labor Taxation in Search Equilibrium with Home Production,"
German Economic Review, Verein für Socialpolitik, vol. 3(4), pages 415-430, November.
- Bertil Holmlund, "undated". "Labor Taxation in Search Equilibrium with Home Production," EPRU Working Paper Series 00-05, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Holmlund, B., 2000. "Labor Taxation in Search Equilibrium with Home Production," Papers 2000:1, Uppsala - Working Paper Series.
- Bertil Holmlund, 2001. "Labor Taxation in Search Equilibrium with Home Production," CESifo Working Paper Series 462, CESifo.
- Holmlund, Bertil, 2000. "Labor Taxation in Search Equililbrium with Home Production," Working Paper Series 2000:1, Uppsala University, Department of Economics.
- Guldager, Peter, 2000. "Incitamentet til pensionsopsparing set i lyset af de nye regler for beskatning af pensionsafkast," Working Papers 00-7, University of Aarhus, Aarhus School of Business, Department of Economics.
- Bertil Holmlund, 2002.
"Labor Taxation in Search Equilibrium with Home Production,"
German Economic Review, Verein für Socialpolitik, vol. 3(4), pages 415-430, November.
- Bertil Holmlund, "undated". "Labor Taxation in Search Equilibrium with Home Production," EPRU Working Paper Series 00-05, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Holmlund, Bertil, 2000. "Labor Taxation in Search Equililbrium with Home Production," Working Paper Series 2000:1, Uppsala University, Department of Economics.
- Bertil Holmlund, 2001. "Labor Taxation in Search Equilibrium with Home Production," CESifo Working Paper Series 462, CESifo.
- Holmlund, B., 2000. "Labor Taxation in Search Equilibrium with Home Production," Papers 2000:1, Uppsala - Working Paper Series.
- Gerhard Wagenhals, 2000. "Arbeitsangebotseffekte des Steuerentlastungsgesetzes 1999/2000/2001," Diskussionspapiere aus dem Institut für Volkswirtschaftslehre der Universität Hohenheim 182/2000, Department of Economics, University of Hohenheim, Germany.
- Carl Emmerson & Sarah Tanner, 2000. "A note on the tax treatment of private pensions and Individual Savings Accounts," Fiscal Studies, Institute for Fiscal Studies, vol. 21(1), pages 65-74, March.
- Mike Brewer, 2000. "Comparing in-work benefits and financial work incentives for low-income families in the US and the UK," IFS Working Papers W00/16, Institute for Fiscal Studies.
- Wagenhals Gerhard, 2000. "Arbeitsangebotseffekte des Steuer- und Transfersystems in der Bundesrepublik Deutschland / Labour Supply Effects of the Tax and Benefit System in the Federal Republic of Germany," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 220(2), pages 191-213, April.
- Sillamaa, Mary-Anne & Veall, Michael R., 2001.
"The effect of marginal tax rates on taxable income: a panel study of the 1988 tax flattening in Canada,"
Journal of Public Economics, Elsevier, vol. 80(3), pages 341-356, June.
- Mary-Anne Sillamaa & Michael R. Veall, 2000. "The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1988 Tax Flattening in Canada," Social and Economic Dimensions of an Aging Population Research Papers 25, McMaster University.
- Mary-Anne Sillamaa & Michael R. Veall, 2000. "The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1988 Tax Flattening in Canada," Quantitative Studies in Economics and Population Research Reports 354, McMaster University.
- Sillamaa, Mary-Anne & Veall, Michael R., 2001.
"The effect of marginal tax rates on taxable income: a panel study of the 1988 tax flattening in Canada,"
Journal of Public Economics, Elsevier, vol. 80(3), pages 341-356, June.
- Mary-Anne Sillamaa & Michael R. Veall, 2000. "The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1988 Tax Flattening in Canada," Quantitative Studies in Economics and Population Research Reports 354, McMaster University.
- Mary-Anne Sillamaa & Michael R. Veall, 2000. "The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1988 Tax Flattening in Canada," Social and Economic Dimensions of an Aging Population Research Papers 25, McMaster University.
- Milligan, Kevin, 2003.
"How do contribution limits affect contributions to tax-preferred savings accounts?,"
Journal of Public Economics, Elsevier, vol. 87(2), pages 253-281, February.
- Kevin Milligan, 2000. "How Do Contribution Limits Affect Contributions to Tax-Preferred Savings Accounts?," Social and Economic Dimensions of an Aging Population Research Papers 27, McMaster University.
- Matthias Wrede, 2001. "Tax Deductibility of Commuting Expenses and Leisures: On the Tax Treatment of Time-Saving Expenditure," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(2), pages 216-224, March.
- Ulrike Vogelgesang, 2001.
"Optimal Capital Income Taxation and Redistribution,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(4), pages 412-434, August.
- Ulrike Vogelgesang & Ulrike Ludden, 1999. "Optimal Capital Income Taxation and Redistribution," GK working paper series 1999-10, Post Graduate Programme "Allocation on Financial Markets", University of Mannheim, revised Apr 2000.
- Ulrike Ludden, 2000. "Optimal Capital Income Taxation and Redistribution," Econometric Society World Congress 2000 Contributed Papers 0658, Econometric Society.
- Michael Braeuninger, 2001. "Unemployment Insurance, Wage Differentials and Unemployment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(4), pages 485-501, August.
- Giacomo Boesso & Achille Vernizzi, 2000. "Carichi di famiglia nell'Imposta sui Redditi delle Persone Fisiche in Italia e in Europa: alcune proposte per l'Italia," Departmental Working Papers 2000-012, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
- Giacomo Boesso & Achille Vernizzi, 2000. "Carichi di famiglia nell'Imposta sui Redditi delle Persone Fisiche in Italia e in Europa: alcune proposte per l'Italia," Departmental Working Papers 2000-12, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
- James M. Poterba, 2000. "Tax Policy and the Economy, Volume 14," NBER Books, National Bureau of Economic Research, Inc, number pote00-2.
- Meyer, Bruce D. & Rosenbaum, Dan T., 2000.
"Making Single Mothers Work: Recent Tax and Welfare Policy and Its Effects,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 53(4), pages 1027-1062, December.
- Bruce D. Meyer & Dan T. Rosenbaum, 1999. "Making Single Mothers Work: Recent Tax and Welfare Policy and its Effects," JCPR Working Papers 152, Northwestern University/University of Chicago Joint Center for Poverty Research.
- Bruce D. Meyer & Dan T. Rosenbaum, 2000. "Making Single Mothers Work: Recent Tax and Welfare Policy and its Effects," NBER Working Papers 7491, National Bureau of Economic Research, Inc.
- Robert J. Lemke & Ann Dryden Witte & Magaly Queralt & Robert Witt, 2000. "Child Care and the Welfare to Work Transition," NBER Working Papers 7583, National Bureau of Economic Research, Inc.
- Bergstresser, Daniel & Poterba, James, 2002.
"Do after-tax returns affect mutual fund inflows?,"
Journal of Financial Economics, Elsevier, vol. 63(3), pages 381-414, March.
- Daniel Bergstresser & James Poterba, 2000. "Do After-Tax Returns Affect Mutual Fund Inflows?," NBER Working Papers 7595, National Bureau of Economic Research, Inc.
- Austan Goolsbee, 2000.
"Taxes, High-Income Executives, and the Perils of Revenue Estimation in the New Economy,"
American Economic Review, American Economic Association, vol. 90(2), pages 271-275, May.
- Austan Goolsbee, 2000. "Taxes, High-Income Executives, and the Perils of Revenue Estimation in the New Economy," NBER Working Papers 7626, National Bureau of Economic Research, Inc.
- Jennifer L. Blouin & Jana Smith Raedy & Douglas A. Shackelford, 2000. "Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements," NBER Working Papers 7644, National Bureau of Economic Research, Inc.
- Joulfaian, David, 2000.
"Estate Taxes and Charitable Bequests by the Wealthy,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 53(3), pages 743-764, September.
- David Joulfaian, 2000. "Estate Taxes and Charitable Bequests by the Wealthy," NBER Working Papers 7663, National Bureau of Economic Research, Inc.
- James M. Poterba & Scott Weisbenner, 2000. "The Distributional Burden of Taxing Estates and Unrealized Capital Gains at the Time of Death," NBER Working Papers 7811, National Bureau of Economic Research, Inc.
- Jennifer L. Blouin & Jana Smith Raedy & Douglas A. Shackelford, 2000. "Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act," NBER Working Papers 7827, National Bureau of Economic Research, Inc.
- Robert Carroll & Douglas Holtz-Eakin & Mark Rider & Harvey S. Rosen, 2001.
"Personal Income Taxes and the Growth of Small Firms,"
NBER Chapters, in: Tax Policy and the Economy, Volume 15, pages 121-148,
National Bureau of Economic Research, Inc.
- Robert Carroll & Douglas Holtz-Eakin & Mark Rider & Harvey S. Rosen, 2000. "Personal Income Taxes and the Growth of Small Firms," NBER Working Papers 7980, National Bureau of Economic Research, Inc.
- Jennifer L. Blouin & Jana Smith Raedy & Douglas A. Shackelford, 2000. "The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion," NBER Working Papers 8011, National Bureau of Economic Research, Inc.
- David T. Ellwood & Jeffrey B. Liebman, 2001.
"The Middle-Class Parent Penalty: Child Benefits in the US Tax Code,"
NBER Chapters, in: Tax Policy and the Economy, Volume 15, pages 1-40,
National Bureau of Economic Research, Inc.
- David T. Ellwood & Jeffrey B. Liebman, 2000. "The Middle Class Parent Penalty: Child Benefits in the U.S. Tax Code," NBER Working Papers 8031, National Bureau of Economic Research, Inc.
- Joulfaian, David, 2000.
"Estate Taxes and Charitable Bequests by the Wealthy,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 53(3), pages 743-764, September.
- David Joulfaian, 2000. "Estate Taxes and Charitable Bequests by the Wealthy," NBER Working Papers 7663, National Bureau of Economic Research, Inc.
- Meyer, Bruce D. & Rosenbaum, Dan T., 2000.
"Making Single Mothers Work: Recent Tax and Welfare Policy and Its Effects,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 53(4), pages 1027-1062, December.
- Bruce D. Meyer & Dan T. Rosenbaum, 1999. "Making Single Mothers Work: Recent Tax and Welfare Policy and its Effects," JCPR Working Papers 152, Northwestern University/University of Chicago Joint Center for Poverty Research.
- Bruce D. Meyer & Dan T. Rosenbaum, 2000. "Making Single Mothers Work: Recent Tax and Welfare Policy and its Effects," NBER Working Papers 7491, National Bureau of Economic Research, Inc.
- Paul A David (with the assistance of John Gabriel Goddard Lopez), 2000. "Knowledge, Capabilities and Human Capital Formation in Economic Growth," Treasury Working Paper Series 01/13, New Zealand Treasury, revised 10 Apr 2001.
- Willmore, Larry, 2000. "Three Pillars of Pensions: Revised and Annotated," MPRA Paper 106796, University Library of Munich, Germany, revised 29 Aug 2014.
1999
- James Alm & Stacy Dickert-Conlin & Leslie A. Whittington, 1999. "Policy Watch: The Marriage Penalty," Journal of Economic Perspectives, American Economic Association, vol. 13(3), pages 193-204, Summer.
- Sinclair, P.J.N., 1999. "Income-Tax Protection, Trade and Unemployment," Discussion Papers 99-17, Department of Economics, University of Birmingham.
- Claus Thustrup Hansen, 1999. "Lower Tax Progression, Longer Hours and Higher Wages," Scandinavian Journal of Economics, Wiley Blackwell, vol. 101(1), pages 49-65, March.
- N. Eissa & H. W. Hoynes, "undated".
"The Earned Income Tax Credit and the Labor Supply of Married Couples,"
Institute for Research on Poverty Discussion Papers
1194-99, University of Wisconsin Institute for Research on Poverty.
- Nada Eissa & Hilary Williamson Hoynes, 2000. "The Earned Income Tax Credit and the Labor Supply of Married Couples," Public Economics 9912001, University Library of Munich, Germany.
- Eissa, Nada & Hoynes, Hilary Williamson, 1999. "The Earned Income Tax Credit and the Labor Supply of Married Couples," Department of Economics, Working Paper Series qt1024b9z8, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
- Nada Eissa & Hilary Williamson Hoynes, 1998. "The Earned Income Tax Credit and the Labor Supply of Married Couples," NBER Working Papers 6856, National Bureau of Economic Research, Inc.
- Lars Haagen Pedersen & Peter Stephensen, 1999. "Earned Income Tax Credit in a Disaggregated Labor Market with Minimum Wage Contracts," DREAM Working Paper Series 199901, Danish Rational Economic Agents Model, DREAM.
- Auten, Gerald & Sieg, Holger & Clotfelter, Charles, 1999. "Charitable Giving and Income Taxation in a Life-Cycle Model: An Analysis of Panel Data," Working Papers 99-03, Duke University, Department of Economics.
- Engel, Eduardo M. R. A. & Galetovic, Alexander & Raddatz, Claudio E., 1999.
"Taxes and income distribution in Chile: some unpleasant redistributive arithmetic,"
Journal of Development Economics, Elsevier, vol. 59(1), pages 155-192, June.
- Eduardo M.R.A. Engel & Alexander Galetovic & Claudio E. Raddatz, 1998. "Taxes and Income Distribution in Chile: Some Unpleasant Redistributive Arithmetic," NBER Working Papers 6828, National Bureau of Economic Research, Inc.
- Eduardo Engel & Alexander Galetovic & Claudio Raddatz, 1998. "Taxes and Income Distribution in Chile: Some Unpleasant Redistributive Arithmetic," Documentos de Trabajo 41, Centro de Economía Aplicada, Universidad de Chile.
- Slemrod, Joel & Greimel, Timothy, 1999.
"Did Steve Forbes scare the US municipal bond market?,"
Journal of Public Economics, Elsevier, vol. 74(1), pages 81-96, October.
- Joel Slemrod & Timothy Greimel, 1998. "Did Steve Forbes Scare the Municipal Bond Market?," NBER Working Papers 6583, National Bureau of Economic Research, Inc.
- Jiøí Veèerník, 1999. "Rozdìlení pøíjmù domácností v ÈR v l. 1988-1996: pøizpùsobení tržní ekonomice (Income Distribution in the Czech Republic, 1988-1996: A Market Economy Reborn," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 49(8), pages 466-486, August.
- Benge, M., 1999. "Marginal Excess Burdens of Taxes on Capital and on Labour Income in a Small Open Economy," Papers 364, Australian National University - Department of Economics.
- Akhand, H.A. & Liu, H., 1999. "Marginal Income Tax Rates: Nonparametric Approach," Papers 99/7, New South Wales - School of Economics.
- Rejane Hugounenq-de Vreyer & Henri Sterdyniak, 1999. "Pour la politique familiale," Post-Print hal-03417572, HAL.
- Rejane Hugounenq-de Vreyer & Henri Sterdyniak, 1999.
"Pour la politique familiale,"
SciencePo Working papers Main
hal-03602037, HAL.
- Rejane Hugounenq-de Vreyer & Henri Sterdyniak, 1999. "Pour la politique familiale," Post-Print hal-03602037, HAL.
- Rejane Hugounenq-de Vreyer & Henri Sterdyniak, 1999.
"Pour la politique familiale,"
Post-Print
hal-03602037, HAL.
- Rejane Hugounenq-de Vreyer & Henri Sterdyniak, 1999. "Pour la politique familiale," SciencePo Working papers Main hal-03602037, HAL.
- Knut Røed & Steinar Strøm, 2002.
"Progressive Taxes and the Labour Market: Is the Trade–off Between Equality and Efficiency Inevitable?,"
Journal of Economic Surveys, Wiley Blackwell, vol. 16(1), pages 77-110, February.
- Roed,K. & Strom,S., 1999. "Progressive taxes and the labour market : is the trade-off between equality and efficiency inevitable?," Memorandum 19/1999, Oslo University, Department of Economics.
- Forsfält, Tomas, 1999. "Taxation of Small Firms under Uncertainty - A Real Option View of Firm Creation," Research Papers in Economics 1999:17, Stockholm University, Department of Economics.
- Roine, Jesper, 1999. "Tax Avoidance, Redistribution and Voting," Research Papers in Economics 2000:1, Stockholm University, Department of Economics.
- Andreas Haufler, 1999.
"Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU,"
Fiscal Studies, Institute for Fiscal Studies, vol. 20(2), pages 133-153, June.
- Haufler, Andreas, 1999. "Prospects for Co-ordination of Corporate Taxation and the Taxation of Interest Income in the EU," Munich Reprints in Economics 20388, University of Munich, Department of Economics.
- Goerke, Laszlo, 1999. "Value-added Tax versus Social Security Contributions," IZA Discussion Papers 55, Institute of Labor Economics (IZA).
- Goerke Laszlo, 1999. "Value-added Tax versus Social Security Contributions / Mehrwertsteuer oder Sozialversicherungsabgaben," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 219(3-4), pages 308-325, June.
- Petter Osmundsen, 1999.
"Taxing Internationally Mobile Individuals—A Case of Countervailing Incentives,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(2), pages 149-164, May.
- Osmundsen, P., 1996. "Taxing Internationally Mobile Individuals - A Case of Countervailing Incentives," Papers 8/96, Norwegian School of Economics and Business Administration-.
- Young Deak Yoon, 1999. "Endogenous Bequest Motive and Capital Accumulation: The Implications of Tax Policy," Korean Economic Review, Korean Economic Association, vol. 15, pages 163-184.
- Alfred Boss, 1999. "Zur Belastung der Arbeits- und Kapitaleinkommen in Deutschland," Kiel Working Papers 934, Kiel Institute for the World Economy.
- Alfred Boss, 1999. "Steuerpolitik auf dem Irrweg ; Zur geplanten Reform der Unternehmensbesteuerung," Kiel Working Papers 950, Kiel Institute for the World Economy.
- Andreas Haufler, 1999.
"Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU,"
Fiscal Studies, Institute for Fiscal Studies, vol. 20(2), pages 133-153, June.
- Haufler, Andreas, 1999. "Prospects for Co-ordination of Corporate Taxation and the Taxation of Interest Income in the EU," Munich Reprints in Economics 20388, University of Munich, Department of Economics.
- Douglas Holtz-Eakin & John W. R. Phillips & Harvey S. Rosen, 2001.
"Estate Taxes, Life Insurance, And Small Business,"
The Review of Economics and Statistics, MIT Press, vol. 83(1), pages 52-63, February.
- Douglas Holtz-Eakin & John W. Phillips & Harvey S. Rosen, 1999. "Estate Taxes, Life Insurance, and Small Business," NBER Working Papers 7360, National Bureau of Economic Research, Inc.
- Douglas Holtz-Eakin & John Phillips & Harvey Rosen, 1999. "Estate Taxes, Life Insurance, and Small Business," Center for Policy Research Working Papers 10, Center for Policy Research, Maxwell School, Syracuse University.
- Michael R. Veall, 2001.
"Did tax flattening affect RRSP contributions?,"
Canadian Journal of Economics, Canadian Economics Association, vol. 34(1), pages 120-131, February.
- Michael R. Veall, 2001. "Did tax flattening affect RRSP contributions?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 34(1), pages 120-131, February.
- Michael R. Veall, 1999. "Did Tax Flattening Affect RRSP Contributions?," Social and Economic Dimensions of an Aging Population Research Papers 3, McMaster University.
- Michael R. Veall, 1999. "Did Tax Flattening Affect RRSP Contributions?," Department of Economics Working Papers 1999-04, McMaster University.
- Michael R. Veall, 1999. "Did Tax Flattening Affect RRSP Contributions?," Quantitative Studies in Economics and Population Research Reports 342, McMaster University.
- Michael R. Veall, 2001.
"Did tax flattening affect RRSP contributions?,"
Canadian Journal of Economics, Canadian Economics Association, vol. 34(1), pages 120-131, February.
- Michael R. Veall, 2001. "Did tax flattening affect RRSP contributions?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 34(1), pages 120-131, February.
- Michael R. Veall, 1999. "Did Tax Flattening Affect RRSP Contributions?," Social and Economic Dimensions of an Aging Population Research Papers 3, McMaster University.
- Michael R. Veall, 1999. "Did Tax Flattening Affect RRSP Contributions?," Quantitative Studies in Economics and Population Research Reports 342, McMaster University.
- Michael R. Veall, 1999. "Did Tax Flattening Affect RRSP Contributions?," Department of Economics Working Papers 1999-04, McMaster University.
- Michael R. Veall, 2001.
"Did tax flattening affect RRSP contributions?,"
Canadian Journal of Economics, Canadian Economics Association, vol. 34(1), pages 120-131, February.
- Michael R. Veall, 2001. "Did tax flattening affect RRSP contributions?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 34(1), pages 120-131, February.
- Michael R. Veall, 1999. "Did Tax Flattening Affect RRSP Contributions?," Department of Economics Working Papers 1999-04, McMaster University.
- Michael R. Veall, 1999. "Did Tax Flattening Affect RRSP Contributions?," Social and Economic Dimensions of an Aging Population Research Papers 3, McMaster University.
- Michael R. Veall, 1999. "Did Tax Flattening Affect RRSP Contributions?," Quantitative Studies in Economics and Population Research Reports 342, McMaster University.
- Achille Vernizzi & Alessandra Saba, 1999. "Alcuni effetti della riforma della legislazione fiscale Italiana nei confronti delle famiglie con reddito da lavoro dipendente," Departmental Working Papers 1999-001, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
- Achille Vernizzi & Alessandra Saba, 1999. "Alcuni effetti della riforma della legislazione fiscale Italiana nei confronti delle famiglie con reddito da lavoro dipendente," Departmental Working Papers 1999-01, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
- Soren Blomquist & Whitney Newey, 2002.
"Nonparametric Estimation with Nonlinear Budget Sets,"
Econometrica, Econometric Society, vol. 70(6), pages 2455-2480, November.
- Blomquist, Sören & Newey, Whitney, 1997. "Nonparametric Estimation of Labor Supply Functions Generated by Piece Wise Linear Budget Constraints," Working Paper Series 1997:24, Uppsala University, Department of Economics.
- Soren Blomquist & Whitney Newey, 1999. "Nonparametric Estimation with Nonlinear Budget Sets," Working papers 99-03, Massachusetts Institute of Technology (MIT), Department of Economics.
- Lang, Mark H. & Shackelford, Douglas A., 2000.
"Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction,"
Journal of Public Economics, Elsevier, vol. 76(1), pages 69-85, April.
- Mark H. Lang & Douglas A. Shackelford, 1999. "Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction," NBER Working Papers 6885, National Bureau of Economic Research, Inc.
- Brown, Jeffrey R. & Mitchell, Olivia S. & Poterba, James M. & Warshawsky, Mark J., 1999.
"Taxing Retirement Income: Nonqualified Annuities and Distributions From Qualified Accounts,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 52(3), pages 563-592, September.
- Jeffrey R. Brown & Olivia S. Mitchell & James M. Poterba & Mark J. Warshawsky, "undated". "Taxing Retirement Income: Nonqualified Annuities and Distributions from Qualified Accounts," Pension Research Council Working Papers 99-3, Wharton School Pension Research Council, University of Pennsylvania.
- Jeffrey R. Brown & Olivia S. Mitchell & James M. Poterba & Mark J. Warshawsky, 1999. "Taxing Retirement Income: Nonqualified Annuities and Distributions from Qualified Accounts," NBER Working Papers 7268, National Bureau of Economic Research, Inc.
- Bruce D. Meyer & Dan T. Rosenbaum, 2001.
"Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 116(3), pages 1063-1114.
- Bruce D. Meyer & Dan T. Rosenbaum, 1998. "Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers," JCPR Working Papers 32, Northwestern University/University of Chicago Joint Center for Poverty Research.
- Bruce D. Meyer & Dan T. Rosenbaum, 1999. "Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers," NBER Working Papers 7363, National Bureau of Economic Research, Inc.
- Poterba, James M. & Samwick, Andrew A., 2003.
"Taxation and household portfolio composition: US evidence from the 1980s and 1990s,"
Journal of Public Economics, Elsevier, vol. 87(1), pages 5-38, January.
- James M. Poterba & Andrew Samwick, 1999. "Taxation and Household Portfolio Composition: U.S. Evidence from the 1980s and 1990s," NBER Working Papers 7392, National Bureau of Economic Research, Inc.
- Douglas A. Shackelford & Robert E. Verrecchia, 2002.
"Intertemporal Tax Discontinuities,"
Journal of Accounting Research, Wiley Blackwell, vol. 40(1), pages 205-222, March.
- Douglas A. Shackelford & Robert E. Verrecchia, 1999. "Intertemporal Tax Discontinuities," NBER Working Papers 7451, National Bureau of Economic Research, Inc.
- Brown, Jeffrey R. & Mitchell, Olivia S. & Poterba, James M. & Warshawsky, Mark J., 1999.
"Taxing Retirement Income: Nonqualified Annuities and Distributions From Qualified Accounts,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 52(3), pages 563-592, September.
- Jeffrey R. Brown & Olivia S. Mitchell & James M. Poterba & Mark J. Warshawsky, "undated". "Taxing Retirement Income: Nonqualified Annuities and Distributions from Qualified Accounts," Pension Research Council Working Papers 99-3, Wharton School Pension Research Council, University of Pennsylvania.
- Jeffrey R. Brown & Olivia S. Mitchell & James M. Poterba & Mark J. Warshawsky, 1999. "Taxing Retirement Income: Nonqualified Annuities and Distributions from Qualified Accounts," NBER Working Papers 7268, National Bureau of Economic Research, Inc.
- Henning Strand, 1999. "Some Issues Related to the Equity-Efficiency Trade-Off in the Swedish Tax and Transfer System," OECD Economics Department Working Papers 225, OECD Publishing.
- Whitehouse, Edward, 1999.
"The tax treatment of funded pensions,"
Social Protection Discussion Papers and Notes
20126, The World Bank.
- Whitehouse, Edward, 1999. "The tax treatment of funded pensions," MPRA Paper 14173, University Library of Munich, Germany.
- Rejane Hugounenq-de Vreyer & Henri Sterdyniak, 1999.
"Pour la politique familiale,"
SciencePo Working papers Main
hal-03602037, HAL.
- Rejane Hugounenq-De Vreyer & Henri Sterdyniak, 1999. "Pour la politique familiale," Sciences Po publications info:hdl:2441/5907, Sciences Po.
- Rejane Hugounenq-de Vreyer & Henri Sterdyniak, 1999. "Pour la politique familiale," Post-Print hal-03602037, HAL.
- Isabel H. Correia, 1999. "Fiscal rules of income transformation," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 13(1), pages 199-205.
- Meyer, Bruce D. & Rosenbaum, Dan T., 2000.
"Making Single Mothers Work: Recent Tax and Welfare Policy and Its Effects,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 53(4), pages 1027-1062, December.
- Bruce D. Meyer & Dan T. Rosenbaum, 1999. "Making Single Mothers Work: Recent Tax and Welfare Policy and its Effects," JCPR Working Papers 152, Northwestern University/University of Chicago Joint Center for Poverty Research.
- Bruce D. Meyer & Dan T. Rosenbaum, 2000. "Making Single Mothers Work: Recent Tax and Welfare Policy and its Effects," NBER Working Papers 7491, National Bureau of Economic Research, Inc.
- Ulrike Vogelgesang, 2001.
"Optimal Capital Income Taxation and Redistribution,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(4), pages 412-434, August.
- Ulrike Vogelgesang & Ulrike Ludden, 1999. "Optimal Capital Income Taxation and Redistribution," GK working paper series 1999-10, Post Graduate Programme "Allocation on Financial Markets", University of Mannheim, revised Apr 2000.
- Ulrike Ludden, 2000. "Optimal Capital Income Taxation and Redistribution," Econometric Society World Congress 2000 Contributed Papers 0658, Econometric Society.
- Wrede, Matthias, 1999. "A note on reliefs for traveling expenses to work," BERG Working Paper Series 30, Bamberg University, Bamberg Economic Research Group.
- Wrede, Matthias, 1999. "Mobility and reliefs for traveling expenses to work," BERG Working Paper Series 33, Bamberg University, Bamberg Economic Research Group.
- Boss, Alfred, 1999. "Zur Belastung der Arbeits- und Kapitaleinkommen in Deutschland," Kiel Working Papers 934, Kiel Institute for the World Economy (IfW Kiel).
- Boss, Alfred, 1999. "Steuerpolitik auf dem Irrweg: zur geplanten Reform der Unternehmensbesteuerung," Kiel Working Papers 950, Kiel Institute for the World Economy (IfW Kiel).
1998
- Brett, Craig, 1998. "A note on nonlinear taxation in an overlapping generations model," MPRA Paper 8776, University Library of Munich, Germany.
- Joachim Merz & Thorsten Quiel & Kshama Venkatarama, 1998.
"Wer bezahlt die Steuern? Steuerbelastung und Einkommenssituation von Freien und anderen Berufen,"
FFB-Discussionpaper
24, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
- Merz, Joachim & Quiel, Thorsten & Venkatarama, Kshama, 1998. "Wer bezahlt die Steuern? Steuerbelastung und Einkommenssituation von Freien und anderen Berufen," MPRA Paper 9173, University Library of Munich, Germany.
- Ira N. Gang & Arindam Das-Gupta, 1998. "Decomposing Revenue Effects of Tax Evasion, Base Broadening and Tax Rate Reduction," Departmental Working Papers 199506, Rutgers University, Department of Economics.
- Hafiz Akhand, 1998.
"On income tax functions: an application of robust, regression-based diagnostics to models of conditional means,"
Applied Economics Letters, Taylor & Francis Journals, vol. 5(5), pages 317-320.
- Akhand, H.A., 1996. "On Income Tax Functions: An Application of Robust, Regression-Based Diagnostics to Models of Conditional Means," Papers 66, Regina - Department of Economics.
- European Commission, 1998. "Structures of the taxation systems in the European Union 1970-1996," Taxation trends 1998, Directorate General Taxation and Customs Union, European Commission.
- Esther Martínez, 1998.
"Las deducciones en el IRPF por gasto sanitario privado: situación actual y posibilidades de reforma,"
Working Papers, Research Center on Health and Economics
307, Department of Economics and Business, Universitat Pompeu Fabra.
- Esther Martínez, 1998. "Las deducciones en el IRPF por gasto sanitario privado: situación actual y posibilidades de reforma," Economics Working Papers 307, Department of Economics and Business, Universitat Pompeu Fabra.
- Esther Martínez, 1998.
"Las deducciones en el IRPF por gasto sanitario privado: situación actual y posibilidades de reforma,"
Economics Working Papers
307, Department of Economics and Business, Universitat Pompeu Fabra.
- Esther Martínez, 1998. "Las deducciones en el IRPF por gasto sanitario privado: situación actual y posibilidades de reforma," Working Papers, Research Center on Health and Economics 307, Department of Economics and Business, Universitat Pompeu Fabra.
- Bruce D. Meyer & Dan T. Rosenbaum, 2001.
"Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 116(3), pages 1063-1114.
- Bruce D. Meyer & Dan T. Rosenbaum, 1998. "Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers," JCPR Working Papers 32, Northwestern University/University of Chicago Joint Center for Poverty Research.
- Bruce D. Meyer & Dan T. Rosenbaum, 1999. "Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers," NBER Working Papers 7363, National Bureau of Economic Research, Inc.
- Orszag, Jonathan Michael & Snower, Dennis J., 1998. "Expanding the welfare system: a proposal for reform," Open Access Publications from Kiel Institute for the World Economy 2093, Kiel Institute for the World Economy (IfW Kiel).
- Gern, Klaus-Jürgen, 1998. "Das Einkommensteuer- und Transfersystem der Bundesrepublik Deutschland: ein Update," Kiel Working Papers 865, Kiel Institute for the World Economy (IfW Kiel).
- Goerke, Laszlo, 1998. "Bismarck versus Beveridge: Flat- and earnings-related unemployment insurance in an efficiency wage framework," Discussion Papers, Series I 291, University of Konstanz, Department of Economics.
- James Andreoni & Brian Erard & Jonathan Feinstein, 1998.
"Tax Compliance,"
Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
- Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610, Wisconsin Madison - Social Systems.
- Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610r, Wisconsin Madison - Social Systems.
- Sinclair, P.J.N. & Renstrom, T., 1998. "What Is Wrong with the Flat Tax?," Discussion Papers 98-18, Department of Economics, University of Birmingham.
- Thomas Aronsson & Mårten Palme, 1998.
"A Decade of Tax and Benefit Reforms in Sweden: Effects on Labour Supply, Welfare and Inequality,"
Economica, London School of Economics and Political Science, vol. 65(257), pages 39-67, February.
- Aronsson, Thomas & Palme, Mårten, 1994. "A Decade of Tax and Benefit Reforms in Sweden - Effects on Labour Supply, Welfare and Inequality," SSE/EFI Working Paper Series in Economics and Finance 18, Stockholm School of Economics.
- Aronsson,T. & Palme,M., 1994. "A Decade of Tax and Benefit Reforms in Sweden -Effects on Labour Supply, Welfare and Inequality," Papers 3, Uppsala - Working Paper Series.
- Thesia I. Garner & Katherine Terrell, 1998. "A Gini decomposition analysis of inequality in the Czech and Slovak Republics during the transition1," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 6(1), pages 23-46, May.
- Padoa Schioppa, Fiorella Kostoris, 1998. "Economic Policy and Reforms in Contemporary Italy," CEPR Discussion Papers 1874, C.E.P.R. Discussion Papers.
- Garner, Thesia I & Terrell, Katherine, 1998. "A Gini Decomposition Analysis of Inequality in the Czech and Slovak Republics during the Transition," CEPR Discussion Papers 1897, C.E.P.R. Discussion Papers.
- Lars Haagen Pedersen & Nina Smith & Peter Stephensen, 1998. "Wage Formation and Minimum Wage Contracts: Theory and Evidence from Danish Panel Data," DREAM Working Paper Series 199701, Danish Rational Economic Agents Model, DREAM.
- Engel, Eduardo M. R. A. & Galetovic, Alexander & Raddatz, Claudio E., 1999.
"Taxes and income distribution in Chile: some unpleasant redistributive arithmetic,"
Journal of Development Economics, Elsevier, vol. 59(1), pages 155-192, June.
- Eduardo M.R.A. Engel & Alexander Galetovic & Claudio E. Raddatz, 1998. "Taxes and Income Distribution in Chile: Some Unpleasant Redistributive Arithmetic," NBER Working Papers 6828, National Bureau of Economic Research, Inc.
- Eduardo Engel & Alexander Galetovic & Claudio Raddatz, 1998. "Taxes and Income Distribution in Chile: Some Unpleasant Redistributive Arithmetic," Documentos de Trabajo 41, Centro de Economía Aplicada, Universidad de Chile.
- Graversen, E.K. & Smith, N., 1998. "Labour Supply, Overtime Work and Taxation in Denmark," Papers 98-06, Centre for Labour Market and Social Research, Danmark-.
- Denny, K.J., 1998. "Worker's Wages and Payments to Union Officials: A Principal-Agent Model of Trade Unions and Workers," Papers 98/17, College Dublin, Department of Political Economy-.
- Agell, Jonas & Persson, Mats, 2000.
"Tax arbitrage and labor supply,"
Journal of Public Economics, Elsevier, vol. 78(1-2), pages 3-24, October.
- Agell, Jonas & Persson, Mats, 1997. "Tax Arbitrage and Labor Supply," Working Paper Series 1997:26, Uppsala University, Department of Economics.
- Agell, J. & Persson, M., 1998. "Tax Arbitrage and Labour Supply," Papers 647, Stockholm - International Economic Studies.
- Agell, Jonas & Persson, Mats, 1998. "Tax Arbitrage and Labor Supply," Seminar Papers 647, Stockholm University, Institute for International Economic Studies.
- Jonas Agell & Mats Persson, 1998. "Tax Arbitrage and Labor Supply," NBER Working Papers 6708, National Bureau of Economic Research, Inc.
- Agell, Jonas & Persson, Mats, 2000.
"Tax arbitrage and labor supply,"
Journal of Public Economics, Elsevier, vol. 78(1-2), pages 3-24, October.
- Agell, Jonas & Persson, Mats, 1997. "Tax Arbitrage and Labor Supply," Working Paper Series 1997:26, Uppsala University, Department of Economics.
- Agell, Jonas & Persson, Mats, 1998. "Tax Arbitrage and Labor Supply," Seminar Papers 647, Stockholm University, Institute for International Economic Studies.
- Agell, J. & Presson, M., 1997. "Tax Arbitarge and Labor Supply," Papers 1997-26, Uppsala - Working Paper Series.
- Jonas Agell & Mats Persson, 1998. "Tax Arbitrage and Labor Supply," NBER Working Papers 6708, National Bureau of Economic Research, Inc.
- Agell, J. & Persson, M., 1998. "Tax Arbitrage and Labour Supply," Papers 647, Stockholm - International Economic Studies.
- Vito Tanzi & Howell H. Zee, 2000.
"Taxation and the household saving rate: evidence from OECD countries,"
BNL Quarterly Review, Banca Nazionale del Lavoro, vol. 53(212), pages 31-43.
- Vito Tanzi & Howell H. Zee, 2000. "Taxation and the household saving rate: evidence from OECD countries," Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, vol. 53(212), pages 31-43.
- Mr. Howell H Zee & Mr. Vito Tanzi, 1998. "Taxation and the Household Saving Rate: Evidence from OECD Countries," IMF Working Papers 1998/036, International Monetary Fund.
- Vito Tanzi & Howell H. Zee, 2000.
"Taxation and the household saving rate: evidence from OECD countries,"
BNL Quarterly Review,
Banca Nazionale del Lavoro, vol. 53(212), pages 31-43.
- Vito Tanzi & Howell H. Zee, 2000. "Taxation and the household saving rate: evidence from OECD countries," Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, vol. 53(212), pages 31-43.
- Howell H Zee & Vito Tanzi, 1998. "Taxation and the Household Saving Rate; Evidence from OECD Countries," IMF Working Papers 98/36, International Monetary Fund.
- Clemens Fuest & Bernd Huber, 1998.
"Efficiency wages, employment, and the marginal income-tax rate: A note,"
Journal of Economics, Springer, vol. 68(1), pages 79-84, February.
- Fuest, Clemens & Huber, Bernd, 1998. "Efficiency wages, employment, and the marginal income-tax rate: A note," Munich Reprints in Economics 20301, University of Munich, Department of Economics.
- Gern, Klaus-Jürgen, 1998. "Das Einkommensteuer- und Transfersystem der Bundesrepublik Deutschland: ein Update," Kiel Working Papers 865, Kiel Institute for the World Economy.
- Akira Kajiwara, 1998. "Policy Analysis of Estate Tax Exemption Reform Related to Conservation of Timber Resources in USA," Discussion Paper Series 96, Research Institute for Economics & Business Administration, Kobe University.
- Gergely, István, 1998. "Tízéves az adóreform [Ten years of the tax reform]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(4), pages 333-351.
- Clemens Fuest & Bernd Huber, 1998.
"Efficiency wages, employment, and the marginal income-tax rate: A note,"
Journal of Economics, Springer, vol. 68(1), pages 79-84, February.
- Fuest, Clemens & Huber, Bernd, 1998. "Efficiency wages, employment, and the marginal income-tax rate: A note," Munich Reprints in Economics 20301, University of Munich, Department of Economics.
- Alan J. Auerbach & Leonard E. Burman & Jonathan Siegel, 1998. "Capital Gains Taxation and Tax Avoidance: New Evidence from Panel Data," NBER Working Papers 6399, National Bureau of Economic Research, Inc.
- Slemrod, Joel & Greimel, Timothy, 1999.
"Did Steve Forbes scare the US municipal bond market?,"
Journal of Public Economics, Elsevier, vol. 74(1), pages 81-96, October.
- Joel Slemrod & Timothy Greimel, 1998. "Did Steve Forbes Scare the Municipal Bond Market?," NBER Working Papers 6583, National Bureau of Economic Research, Inc.
- James M. Poterba & Scott J. Weisbenner, 2001.
"Capital Gains Tax Rules, Tax‐loss Trading, and Turn‐of‐the‐year Returns,"
Journal of Finance, American Finance Association, vol. 56(1), pages 353-368, February.
- James M. Poterba & Scott J. Weisbenner, 1998. "Capital Gains Tax Rules, Tax Loss Trading and Turn-of-the-Year Returns," NBER Working Papers 6616, National Bureau of Economic Research, Inc.
- Engel, Eduardo M. R. A. & Galetovic, Alexander & Raddatz, Claudio E., 1999.
"Taxes and income distribution in Chile: some unpleasant redistributive arithmetic,"
Journal of Development Economics, Elsevier, vol. 59(1), pages 155-192, June.
- Eduardo Engel & Alexander Galetovic & Claudio Raddatz, 1998. "Taxes and Income Distribution in Chile: Some Unpleasant Redistributive Arithmetic," Documentos de Trabajo 41, Centro de Economía Aplicada, Universidad de Chile.
- Eduardo M.R.A. Engel & Alexander Galetovic & Claudio E. Raddatz, 1998. "Taxes and Income Distribution in Chile: Some Unpleasant Redistributive Arithmetic," NBER Working Papers 6828, National Bureau of Economic Research, Inc.
- James Poterba, 1998. "Estate and Gift Taxes and Incentives for Inter Vivos Giving in the United States," NBER Working Papers 6842, National Bureau of Economic Research, Inc.
- N. Eissa & H. W. Hoynes, "undated".
"The Earned Income Tax Credit and the Labor Supply of Married Couples,"
Institute for Research on Poverty Discussion Papers
1194-99, University of Wisconsin Institute for Research on Poverty.
- Eissa, Nada & Hoynes, Hilary Williamson, 1999. "The Earned Income Tax Credit and the Labor Supply of Married Couples," Department of Economics, Working Paper Series qt1024b9z8, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
- Nada Eissa & Hilary Williamson Hoynes, 2000. "The Earned Income Tax Credit and the Labor Supply of Married Couples," Public Economics 9912001, University Library of Munich, Germany.
- Nada Eissa & Hilary Williamson Hoynes, 1998. "The Earned Income Tax Credit and the Labor Supply of Married Couples," NBER Working Papers 6856, National Bureau of Economic Research, Inc.
- Kaplow, Louis, 1998.
"Accuracy, Complexity, and the Income Tax,"
The Journal of Law, Economics, and Organization, Oxford University Press, vol. 14(1), pages 61-83, April.
- Louis Kaplow, 1994. "Accuracy, Complexity, and the Income Tax," NBER Working Papers 4631, National Bureau of Economic Research, Inc.
1997
- Ingles, D, 1997. "Low Income Traps for Working Families," CEPR Discussion Papers 363, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- Robin Boadway & Maurice Marchand & Pierre Pestieau, 2000.
"Redistribution with Unobservable Bequests: A Case for Taxing Capital Income,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 102(2), pages 253-267, June.
- BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre, 1997. "Redistribution with unobservable bequests: a case for taxing capital income," LIDAM Discussion Papers CORE 1997070, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre, 2000. "Redistribution with unobservable bequests: a case for taxing capital income," LIDAM Reprints CORE 1457, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Paul Beaudry & Charles Blackorby & Dezsö Szalay, 2009.
"Taxes and Employment Subsidies in Optimal Redistribution Programs,"
American Economic Review, American Economic Association, vol. 99(1), pages 216-242, March.
- Beaudry, Paul & Blackorby, 1997. "Taxes and employment subsidies in an optimal redistribution program," CEPREMAP Working Papers (Couverture Orange) 9709, CEPREMAP.
- Paul Beaudry & Charles Blackorby, 1998. "Taxes and Employment Subsidies in Optimal Redistribution Programs," NBER Working Papers 6355, National Bureau of Economic Research, Inc.
- Beaudry, Paul & Blackorby, Charles & Szalay, Dezso, 2006. "Taxes and Employment Subsidies in Optimal Redistribution Programs," Economic Research Papers 269749, University of Warwick - Department of Economics.
- Beaudry, Paul & Blackorby, Charles, 2004. "Taxes and Employment Subsidies in Optimal Redistribution Programs," Economic Research Papers 269736, University of Warwick - Department of Economics.
- Beaudry, Paul & Blackorby, Charles, 2006. "Taxes and Employment Subsidies in Optimal Redistribution Programs," The Warwick Economics Research Paper Series (TWERPS) 766, University of Warwick, Department of Economics.
- Beaudry, Paul & Blackorby, Charles, 2004. "Taxes And Employment Subsidies In Optimal Redistribution Programs," The Warwick Economics Research Paper Series (TWERPS) 708, University of Warwick, Department of Economics.
- Beaudry, Paul & Blackorby, Charles, 2004. "Taxes and Employment Subsidies in Optimal Redistribution Programs," Economic Research Papers 269602, University of Warwick - Department of Economics.
- Orszag, Mike & Snower, Dennis J., 1997. "Expanding the Welfare System: A Proposal for Reform," CEPR Discussion Papers 1674, C.E.P.R. Discussion Papers.
- Campbell, H. F. & Bond, K. A., 1997. "Effective Marginal Tax Rates in Australia," Economic Analysis and Policy, Elsevier, vol. 27(2), pages 151-158, September.
- Salvador López, 1997. "Imposición óptima: un panorama introductorio," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 38(02), pages 12-35.
- Emilio Albi, 1997. "El futuro de los sistemas tributarios europeos," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 38(02), pages 56-77.
- José Manuel González Páramo, 1997. "El IRPF en la encrucijada: entre la convergencia europea y la cesión a las comunidades autónomas," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 38(02), pages 98-121.
- Arantza Olalde, 1997. "La distribución de la carga del IRPF en la CAPV," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 38(02), pages 98-121.
- Mercedes Vallejo, 1997. "Un análisis de los diez años de funcionamiento del IVA en España," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 38(02), pages 146-165.
- Ignacio Zubiri, 1997. "La concertación de impuestos tras la revisión del concierto económico entre el estado y la comunidad autónoma del País Vasco," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 38(02), pages 182-189.
- Carlos Monasterio, 1997. "La fiscalidad autonómica," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 38(02), pages 238-253.
- Javier Suárez Pandiello, 1997. "Tendencias de la fiscalidad local en España," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 38(02), pages 254-291.
- Kuismanen, Mika, 1997. "Labour Supply, Unemployment and Income Taxation: An Empirical Application for Finnish Females," Discussion Papers 145, VATT Institute for Economic Research.
- De Donder, P & Hindriks, J, 1997. "The Political Economy of Targeting : The Case of Majority Targeting," Papers 185, Notre-Dame de la Paix, Sciences Economiques et Sociales.
- Josefsson, A., 1997. "Corrective Taxation of a Consumption Externality in the Presence of an Optimal Non-Linear Income Tax," Papers 1997-14, Uppsala - Working Paper Series.
- Blomquist, Sören & Newey, Whitney, 1997.
"Nonparametric Estimation of Labor Supply Functions Generated by Piece Wise Linear Budget Constraints,"
Working Paper Series
1997:24, Uppsala University, Department of Economics.
- Blomquist, S. & Newey, W., 1997. "Nonparametric Estimation of Labor Supply Functions Generated by Piece Wise Linear Budget Constraints," Papers 1997-24, Uppsala - Working Paper Series.
- Agell, Jonas & Persson, Mats, 2000.
"Tax arbitrage and labor supply,"
Journal of Public Economics, Elsevier, vol. 78(1-2), pages 3-24, October.
- Agell, Jonas & Persson, Mats, 1997. "Tax Arbitrage and Labor Supply," Working Paper Series 1997:26, Uppsala University, Department of Economics.
- Agell, Jonas & Persson, Mats, 1998. "Tax Arbitrage and Labor Supply," Seminar Papers 647, Stockholm University, Institute for International Economic Studies.
- Agell, J. & Presson, M., 1997. "Tax Arbitarge and Labor Supply," Papers 1997-26, Uppsala - Working Paper Series.
- Jonas Agell & Mats Persson, 1998. "Tax Arbitrage and Labor Supply," NBER Working Papers 6708, National Bureau of Economic Research, Inc.
- Björklund, Anders & Palme, Mårten, 1997. "Income Redistribution within the Life Cycle versus between Individuals: Empirical Evidence Using Swedish Panel Data," SSE/EFI Working Paper Series in Economics and Finance 197, Stockholm School of Economics.
- Soren Blomquist & Whitney Newey, 2002.
"Nonparametric Estimation with Nonlinear Budget Sets,"
Econometrica, Econometric Society, vol. 70(6), pages 2455-2480, November.
- Blomquist, S. & Newey, W., 1997. "Nonparametric Estimation of Labor Supply Functions Generated by Piece Wise Linear Budget Constraints," Papers 1997-24, Uppsala - Working Paper Series.
- Soren Blomquist & Whitney Newey, 1999. "Nonparametric Estimation with Nonlinear Budget Sets," Working papers 99-03, Massachusetts Institute of Technology (MIT), Department of Economics.
- Blomquist, Sören & Newey, Whitney, 1997. "Nonparametric Estimation of Labor Supply Functions Generated by Piece Wise Linear Budget Constraints," Working Paper Series 1997:24, Uppsala University, Department of Economics.
- Agell, Jonas & Persson, Mats, 2000.
"Tax arbitrage and labor supply,"
Journal of Public Economics, Elsevier, vol. 78(1-2), pages 3-24, October.
- Agell, J. & Presson, M., 1997. "Tax Arbitarge and Labor Supply," Papers 1997-26, Uppsala - Working Paper Series.
- Agell, Jonas & Persson, Mats, 1998. "Tax Arbitrage and Labor Supply," Seminar Papers 647, Stockholm University, Institute for International Economic Studies.
- Agell, Jonas & Persson, Mats, 1997. "Tax Arbitrage and Labor Supply," Working Paper Series 1997:26, Uppsala University, Department of Economics.
- Jonas Agell & Mats Persson, 1998. "Tax Arbitrage and Labor Supply," NBER Working Papers 6708, National Bureau of Economic Research, Inc.
- Agell, J. & Persson, M., 1998. "Tax Arbitrage and Labour Supply," Papers 647, Stockholm - International Economic Studies.
- Judith Freedman & Emma Chamberlain, 1997. "Horizontal equity and the taxation of employed and self-employed workers," Fiscal Studies, Institute for Fiscal Studies, vol. 18(1), pages 87-118, February.
- Julian McCrae, 1997. "Simplifying the formal structure of UK income tax," Fiscal Studies, Institute for Fiscal Studies, vol. 18(3), pages 319-334, August.
- Robert Walker & Michael Wiseman, 1997. "The possibility of a British earned income tax credit," Fiscal Studies, Institute for Fiscal Studies, vol. 18(4), pages 401-425, November.
- Andreas Haufler & Søren Nielsen, 1997.
"Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation,"
Journal of Economics, Springer, vol. 66(1), pages 43-69, February.
- Andreas Haufler & Søren Bo Nielsen, "undated". "Dynamic Effects of an Anticipated Switch from Destination- to Origin-Based Commodity Taxation," EPRU Working Paper Series 96-16, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Haufler, Andreas & Nielsen, Søren Bo, 1996. "Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation," Discussion Papers, Series II 313, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Haufler, Andreas & Nielsen, Søren Bo, 1997. "Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation," Munich Reprints in Economics 20405, University of Munich, Department of Economics.
- Thomas VON UNGERN-STERNBERG, 1997. "L'assurance immobiliere en France : une comparaison avec la Suisse," Cahiers de Recherches Economiques du Département d'économie 9702, Université de Lausanne, Faculté des HEC, Département d’économie.
- Thomas VON UNGERN-STERNBERG, 1997. "Gebäudeversicherung in Frankreich : Ein Vergleich mit der Schweiz," Cahiers de Recherches Economiques du Département d'économie 9703, Université de Lausanne, Faculté des HEC, Département d’économie.
- Andreas Haufler & Søren Nielsen, 1997.
"Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation,"
Journal of Economics, Springer, vol. 66(1), pages 43-69, February.
- Andreas Haufler & Søren Bo Nielsen, "undated". "Dynamic Effects of an Anticipated Switch from Destination- to Origin-Based Commodity Taxation," EPRU Working Paper Series 96-16, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Haufler, Andreas & Nielsen, Søren Bo, 1997. "Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation," Munich Reprints in Economics 20405, University of Munich, Department of Economics.
- Haufler, Andreas & Nielsen, Søren Bo, 1996. "Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation," Discussion Papers, Series II 313, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- John Burbidge & Deborah Fretz & Michael R. Veall, 1997. "The Effect of RRSPs on Savings in Canada," Independence and Economic Security of the Older Population Research Papers 14, McMaster University.
- Creedy, J, 1997. "Income Taxation and the Accounting Period : A Simulation Analysis," Department of Economics - Working Papers Series 556, The University of Melbourne.
- Creedy, J, 1997. "The Distributional Effects of Indirect Tax Reform and Inflation in New Zealand," Department of Economics - Working Papers Series 557, The University of Melbourne.
- Creedy, J., 1997. "Evaluating Income Tax Changes and the Choice of Income Measures," Department of Economics - Working Papers Series 577, The University of Melbourne.
- Creedy, John, 2000.
"Measuring Welfare Changes and the Excess Burden of Taxation,"
Bulletin of Economic Research, Wiley Blackwell, vol. 52(1), pages 1-47, January.
- Creedy, J., 1997. "Measuring Welfare Changes and the Excess Burden of Taxation," Department of Economics - Working Papers Series 587, The University of Melbourne.
- Donald Bruce & Douglas Holtz-Eakin, 1997. "Apocalypse Now? Fundamental Tax Reform and Residential Housing Values," NBER Working Papers 6282, National Bureau of Economic Research, Inc.
- Austan Goolsbee, 2000.
"What Happens When You Tax the Rich? Evidence from Executive Compensation,"
Journal of Political Economy, University of Chicago Press, vol. 108(2), pages 352-378, April.
- Austan Goolsbee, 1997. "What Happens When You Tax the Rich? Evidence from Executive Compensation," NBER Working Papers 6333, National Bureau of Economic Research, Inc.
- James Poterba, 1997. "The Estate Tax and After-Tax Investment Returns," NBER Working Papers 6337, National Bureau of Economic Research, Inc.
- Caminada, Koen & Goudswaard, Kees, 1997. "Distributional effects of a flat tax: An empirical analysis for the Netherlands," MPRA Paper 20184, University Library of Munich, Germany.
- Kpmg, 1997. "A study of the VAT regime and competition in the field of passenger transport," Taxation Studies 0003, Directorate General Taxation and Customs Union, European Commission.
- Jan Hanousek & Zdeněk Tůma, 2002.
"A test of the permanent income hypothesis on Czech voucher privatization,"
The Economics of Transition, The European Bank for Reconstruction and Development, vol. 10(2), pages 235-254, July.
- Jan Hanousek & Zeda Tuma, 1997. "Test of Permanent Income Hypothesis on Czech Voucher Privatization," William Davidson Institute Working Papers Series 75, William Davidson Institute at the University of Michigan.
- Homburg, Stefan, 1997. "Soll die klassische Einkommensteuer wiederbelebt werden?," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 107-114.
- Goerke, Laszlo, 1997. "Taxes in an efficiency wage economy," Discussion Papers, Series II 335, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Goerke, Laszlo, 1997. "Taxes in an open shop trade union model," Discussion Papers, Series II 346, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
1996
- Cebula, Richard, 1996. "An Empirical Analysis of the Impact of Government Tax and Auditing Policies on the Size of the Underground Economy: The Case of the United States, 1973-94," MPRA Paper 49810, University Library of Munich, Germany.
- C. A. de Kam & J. de Haan & C. Giles & A. Manresa & E. Berenguer & J. Merz & K. Venkatarama, 1996.
"The distribution of effective tax burdens in four EU countries,"
FFB-Discussionpaper
21, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
- de Kam, C. A. & de Haan, J. & Giles, C. & Manresa, A. & Berenguer, E. & Calonge, S. & Merz, J. & Venkatarama, K., 1996. "The distribution of effective tax burdens in four EU countries," MPRA Paper 7144, University Library of Munich, Germany.
- C. A. de Kam & J. de Haan & C. Giles & A. Manresa & E. Berenguer & S. Calonge & J. Merz, 1996.
"Who pays the taxes?,"
FFB-Discussionpaper
18, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
- de Kam, C. A. & de Haan, J. & Giles, C. & Manresa, A. & Berenguer, E. & Calonge, S., 1996. "Who pays the taxes?," MPRA Paper 7146, University Library of Munich, Germany.
- Altshuler, Rosanne & Schwartz, Amy Ellen, 1996.
"On the Progressivity of the Child Care Tax Credit: Snapshot Versus Time-Exposure Incidence,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 49(1), pages 55-71, March.
- Rosanne Altshuler & Amy Ellen Schwartz, 1996. "On the Progressivity of the Child Care Tax Credit: Snapshot versus Time-Exposure Incidence," Departmental Working Papers 199416, Rutgers University, Department of Economics.
- Arthur Andersen, 1996. "Study on the application of Value Added Tax to the property sector," Taxation Studies 0001, Directorate General Taxation and Customs Union, European Commission.
- Ernst Young, 1996. "Value Added-Tax: a study of methods of Taxing Financial and Insurance Services," Taxation Studies 0002, Directorate General Taxation and Customs Union, European Commission.
- Sophia Delipalla & Harry Papapanagos, 1996. "The Distributional Superiority of Tax Credits," Studies in Economics 9608, School of Economics, University of Kent.
- Michael Keen & Henry Papapanagos & Anthony Shorrocks, 1996.
"Progressivity effects of structural income tax reforms,"
IFS Working Papers
W96/17, Institute for Fiscal Studies.
- Michael Keen & Harry Papapanagos & Anthony Shorrocks, 1996. "Progressivity Effects of Structural Income Tax Reforms," Studies in Economics 9612, School of Economics, University of Kent.
- Andreas Haufler & Søren Nielsen, 1997.
"Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation,"
Journal of Economics, Springer, vol. 66(1), pages 43-69, February.
- Andreas Haufler & Søren Bo Nielsen, "undated". "Dynamic Effects of an Anticipated Switch from Destination- to Origin-Based Commodity Taxation," EPRU Working Paper Series 96-16, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Haufler, Andreas & Nielsen, Søren Bo, 1996. "Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation," Discussion Papers, Series II 313, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Haufler, Andreas & Nielsen, Søren Bo, 1997. "Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation," Munich Reprints in Economics 20405, University of Munich, Department of Economics.
- James Andreoni & Brian Erard & Jonathan Feinstein, 1998.
"Tax Compliance,"
Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
- Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610r, Wisconsin Madison - Social Systems.
- Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610, Wisconsin Madison - Social Systems.
- James Andreoni & Brian Erard & Jonathan Feinstein, 1998.
"Tax Compliance,"
Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
- Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610, Wisconsin Madison - Social Systems.
- Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610r, Wisconsin Madison - Social Systems.
- David F. Bradford, 1996.
"Fixing Capital Gains: Symmetry, Consistency and Correctness in the Taxation of Financial Instruments,"
NBER Working Papers
5754, National Bureau of Economic Research, Inc.
- David Bradford, 1996. "Fixing Capital Gains, Symmetry, Consistency and Correctness in the Taxation of Financial Instruments," CESifo Working Paper Series 118, CESifo.
- Gerhard Sorger, 1996. "Efficient Income Redistribution in a Growing Economy," CIRANO Working Papers 96s-29, CIRANO.
- Cornwell, Antonia & Creedy, John, 1996. "The Distributional Impact of Domestic Fuel Taxation," Economic Analysis and Policy, Elsevier, vol. 26(2), pages 129-143, September.
- Garderes, P. & Moyes, P., 1996. "Public Goods, Taxation and the Inequality of Utilities; The Case of Identical and Quasi-Linear Preferences," G.R.E.Q.A.M. 96a10, Universite Aix-Marseille III.
- Gravensen, E.K., 1996. "Measuring Labour Supply Responses to Tax Changes by Use of Exogenous Tax Raforms," Papers 96-176, Centre for Labour Market and Social Research, Danmark-.
- Petter Osmundsen, 1999.
"Taxing Internationally Mobile Individuals—A Case of Countervailing Incentives,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(2), pages 149-164, May.
- Osmundsen, P., 1996. "Taxing Internationally Mobile Individuals - A Case of Countervailing Incentives," Papers 8/96, Norwegian School of Economics and Business Administration-.
- Baffoe-Bonnie, J, 1996. "The Impact of Personal Income Taxation on the Labor Supply of Part-Time and Full-Time Workers," Papers 5-96-1, Pennsylvania State - Department of Economics.
- Hafiz Akhand, 1998.
"On income tax functions: an application of robust, regression-based diagnostics to models of conditional means,"
Applied Economics Letters, Taylor & Francis Journals, vol. 5(5), pages 317-320.
- Akhand, H.A., 1996. "On Income Tax Functions: An Application of Robust, Regression-Based Diagnostics to Models of Conditional Means," Papers 66, Regina - Department of Economics.
- Akhand, H.A., 1996. "Effective federal Individual Income tax Functions: A Further Exploration," Papers 67, Regina - Department of Economics.
- Wulfsberg, F., 1996. "Do Progressive Taxes Reduce Wage Pressure?," Memorandum 1996_038, Oslo University, Department of Economics.
- Michael Keen & Harry Papapanagos & Anthony Shorrocks, 1996.
"Progressivity Effects of Structural Income Tax Reforms,"
Studies in Economics
9612, School of Economics, University of Kent.
- Michael Keen & Henry Papapanagos & Anthony Shorrocks, 1996. "Progressivity effects of structural income tax reforms," IFS Working Papers W96/17, Institute for Fiscal Studies.
- Semjén, András, 1996. "A pénzbeli jóléti támogatások ösztönzési hatásai [Incentive effects of social monetary benefits]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(10), pages 841-862.
- Ábrahám, Árpád & Tóth, István János, 1996. "Jövedelemszerkezet és adóteher-megoszlás. Az 1994-es személyi jövedelemadó-bevallások vizsgálata [The structure of incomes and the distribution of tax burden. The analysis of the 1994 personal inco," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(4), pages 277-302.
- Claus Thustrup Hansen, 1996. "Progressive Taxation, Wage Bargaining, and Endogenous Working Time," Discussion Papers 96-14, University of Copenhagen. Department of Economics.
- de Kam, C. A. & de Haan, J. & Giles, C. & Manresa, A. & Berenguer, E. & Calonge, S., 1996.
"Who pays the taxes?,"
MPRA Paper
7146, University Library of Munich, Germany.
- C. A. de Kam & J. de Haan & C. Giles & A. Manresa & E. Berenguer & S. Calonge & J. Merz, 1996. "Who pays the taxes?," FFB-Discussionpaper 18, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
- de Kam, C. A. & de Haan, J. & Giles, C. & Manresa, A. & Berenguer, E. & Calonge, S. & Merz, J. & Venkatarama, K., 1996.
"The distribution of effective tax burdens in four EU countries,"
MPRA Paper
7144, University Library of Munich, Germany.
- C. A. de Kam & J. de Haan & C. Giles & A. Manresa & E. Berenguer & J. Merz & K. Venkatarama, 1996. "The distribution of effective tax burdens in four EU countries," FFB-Discussionpaper 21, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
- Martin Feldstein & James M. Poterba, 1996. "Empirical Foundations of Household Taxation," NBER Books, National Bureau of Economic Research, Inc, number feld96-1.
- Martin Feldstein & Daniel Feenberg, 1996.
"The Effect of Increased Tax Rates on Taxable Income and Economic Efficiency: A Preliminary Analysis of the 1993 Tax Rate Increases,"
NBER Chapters, in: Tax Policy and the Economy, Volume 10, pages 89-118,
National Bureau of Economic Research, Inc.
- Martin Feldstein & Daniel Feenberg, 1995. "The Effect of Increased Tax Rates on Taxable Income and Economic Efficiency: A Preliminary Analysis of the 1993 Tax Rate Increases," NBER Working Papers 5370, National Bureau of Economic Research, Inc.
- Martin Feldstein & Daniel R. Feenberg, 1996.
"The Taxation of Two-Earner Families,"
NBER Chapters, in: Empirical Foundations of Household Taxation, pages 39-75,
National Bureau of Economic Research, Inc.
- Martin Feldstein & Daniel Feenberg, 1995. "The Taxation of Two Earner Families," NBER Working Papers 5155, National Bureau of Economic Research, Inc.
- Jonathan Gruber & James M. Poterba, 1996.
"Tax Subsidies to Employer-Provided Health Insurance,"
NBER Chapters, in: Empirical Foundations of Household Taxation, pages 135-168,
National Bureau of Economic Research, Inc.
- Jonathan Gruber & James Poterba, 1995. "Tax Subsidies to Employer-Provided Health Insurance," NBER Working Papers 5147, National Bureau of Economic Research, Inc.
- Andrew A. Samwick, 1996.
"Tax Shelters and Passive Losses after the Tax Reform Act of 1986,"
NBER Chapters, in: Empirical Foundations of Household Taxation, pages 193-233,
National Bureau of Economic Research, Inc.
- Andrew A. Samwick, 1995. "Tax Shelters and Passive Losses After the Tax Reform Act of 1986," NBER Working Papers 5171, National Bureau of Economic Research, Inc.
- Leslie E. Papke & Mitchell A. Petersen & James M. Poterba, 1996.
"Do 401(k) Plans Replace Other Employer-Provided Pensions?,"
NBER Chapters, in: Advances in the Economics of Aging, pages 219-240,
National Bureau of Economic Research, Inc.
- Leslie E. Papke & Mitchell Petersen & James M. Poterba, 1993. "Did 401(k) Plans Replace Other Employer Provided Pensions?," NBER Working Papers 4501, National Bureau of Economic Research, Inc.
- Louis Kaplow, 1991. "A Note on Taxation as Social Insurance for Uncertain Labor Income," NBER Working Papers 3708, National Bureau of Economic Research, Inc.
- Louis Kaplow, 1992. "Optimal Distribution and Taxation of the Family," NBER Working Papers 4189, National Bureau of Economic Research, Inc.
- David Bradford, 1996.
"Fixing Capital Gains, Symmetry, Consistency and Correctness in the Taxation of Financial Instruments,"
CESifo Working Paper Series
118, CESifo.
- David F. Bradford, 1996. "Fixing Capital Gains: Symmetry, Consistency and Correctness in the Taxation of Financial Instruments," NBER Working Papers 5754, National Bureau of Economic Research, Inc.
- Altshuler, Rosanne & Schwartz, Amy Ellen, 1996.
"On the Progressivity of the Child Care Tax Credit: Snapshot Versus Time-Exposure Incidence,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 49(1), pages 55-71, March.
- Rosanne Altshuler & Amy Ellen Schwartz, 1996. "On the Progressivity of the Child Care Tax Credit: Snapshot versus Time-Exposure Incidence," Departmental Working Papers 199416, Rutgers University, Department of Economics.
1995
- Redmond, G. & Sutherland, H., 1995. "How Has Tax and Social security Policy Changed Since 1978? A Distributional Analysis," Cambridge Working Papers in Economics 9541, Faculty of Economics, University of Cambridge.
- Heady, Christopher & Smith, Stephen, 1995. "Tax and Benefit Reform in the Czech and Slovak Republics," CEPR Discussion Papers 1151, C.E.P.R. Discussion Papers.
- Jones, G. & Savage, E., 1995. "Should Income Splitting Replace Australia's Personal Income Tax?," Papers 295, Australian National University - Department of Economics.
- Hultkrantz,L., 1995. "On Determinants of Swedish Recreational Domestic and Outbound Travel,1989-1993," Papers 7, Uppsala - Working Paper Series.
- Lundborg, Per, 1995. "Taxes and Job Mobility in Sweden," Working Paper Series 445, Research Institute of Industrial Economics.
- Kevin A. Hassett & Gilbert E. Metcalf, 1992. "Energy Tax Credits and Residential Conservation Investment," NBER Working Papers 4020, National Bureau of Economic Research, Inc.
- Louis Kaplow, 1995. "Regional Cost-of-Living Adjustments in Tax-Transfer Schemes," NBER Working Papers 5008, National Bureau of Economic Research, Inc.
- Nada Eissa, 1995. "Taxation and Labor Supply of Married Women: The Tax Reform Act of 1986 as a Natural Experiment," NBER Working Papers 5023, National Bureau of Economic Research, Inc.
- Jonathan Gruber & James M. Poterba, 1996.
"Tax Subsidies to Employer-Provided Health Insurance,"
NBER Chapters, in: Empirical Foundations of Household Taxation, pages 135-168,
National Bureau of Economic Research, Inc.
- Jonathan Gruber & James Poterba, 1995. "Tax Subsidies to Employer-Provided Health Insurance," NBER Working Papers 5147, National Bureau of Economic Research, Inc.
- Martin Feldstein & Daniel R. Feenberg, 1996.
"The Taxation of Two-Earner Families,"
NBER Chapters, in: Empirical Foundations of Household Taxation, pages 39-75,
National Bureau of Economic Research, Inc.
- Martin Feldstein & Daniel Feenberg, 1995. "The Taxation of Two Earner Families," NBER Working Papers 5155, National Bureau of Economic Research, Inc.
- Andrew A. Samwick, 1996.
"Tax Shelters and Passive Losses after the Tax Reform Act of 1986,"
NBER Chapters, in: Empirical Foundations of Household Taxation, pages 193-233,
National Bureau of Economic Research, Inc.
- Andrew A. Samwick, 1995. "Tax Shelters and Passive Losses After the Tax Reform Act of 1986," NBER Working Papers 5171, National Bureau of Economic Research, Inc.
- David Bradford, "undated".
"Consumption Taxes: Some Fundamental Transition Issues,"
EPRU Working Paper Series
95-15, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- David F. Bradford, 1995. "Consumption Taxes: Some Fundamental Transition Issues," NBER Working Papers 5290, National Bureau of Economic Research, Inc.
- Martin Feldstein & Daniel Feenberg, 1996.
"The Effect of Increased Tax Rates on Taxable Income and Economic Efficiency: A Preliminary Analysis of the 1993 Tax Rate Increases,"
NBER Chapters, in: Tax Policy and the Economy, Volume 10, pages 89-118,
National Bureau of Economic Research, Inc.
- Martin Feldstein & Daniel Feenberg, 1995. "The Effect of Increased Tax Rates on Taxable Income and Economic Efficiency: A Preliminary Analysis of the 1993 Tax Rate Increases," NBER Working Papers 5370, National Bureau of Economic Research, Inc.
- Martin Feldstein, 1995. "The Effect of a Consumption Tax on the Rate of Interest," NBER Working Papers 5397, National Bureau of Economic Research, Inc.
- Feenberg, Daniel R. & Rosen, Harvey S., 1995.
"Recent Developments in the Marriage Tax,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 48(1), pages 91-101, March.
- Daniel R. Feenberg & Harvey S. Rosen, 1994. "Recent Developments in the Marriage Tax," NBER Working Papers 4705, National Bureau of Economic Research, Inc.
- Thor Olav Thoresen, 1995. "The Distributional Impact of the Norwegian Tax Reform Measured by Disproportionality," Discussion Papers 146, Statistics Norway, Research Department.
- Stokey, Nancy L & Rebelo, Sergio, 1995.
"Growth Effects of Flat-Rate Taxes,"
Journal of Political Economy, University of Chicago Press, vol. 103(3), pages 519-550, June.
- Nancy L. Stokey & Sergio Rebelo, 1993. "Growth Effects of Flat-Rate Taxes," NBER Working Papers 4426, National Bureau of Economic Research, Inc.
- Homburg, Stefan, 1995. "Zur Steuerfreiheit des Existenzminimums," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 52(2), pages 182-195.
- Homburg, Stefan, 1995. "Zur Neuregelung der steuerlichen Berücksichtigung eines häuslichen Arbeitszimmers," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 50(48), pages 2453-2453.
- Homburg, Stefan, 1995. "Grundentlastung und Progressionsvorbehalt," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 50(17), pages 849-850.
1994
- Thomas, Ziesemer, 1994. "Endogenous Growth with Public Factors and Heterogeneous Human Capital Producers," MPRA Paper 59951, University Library of Munich, Germany, revised 1994.
- Kristin F. Butcher, 1994.
"Black Immigrants in the United States: A Comparison with Native Blacks and other Immigrants,"
ILR Review, Cornell University, ILR School, vol. 47(2), pages 265-284, January.
- Kristin F. Butcher, 1990. "Black Immigrants to the United States: A Comparison with Native Blacks and Other Immigrants," Working Papers 648, Princeton University, Department of Economics, Industrial Relations Section..
- Boadway, Robin & Marchand, Maurice & Pestieau, Pierre, 1994.
"Towards a theory of the direct-indirect tax mix,"
Journal of Public Economics, Elsevier, vol. 55(1), pages 71-88, September.
- BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre, 1992. "Towards a theory of the direct-indirect tax mix," LIDAM Discussion Papers CORE 1992026, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Boadway, R. & Marchand, M. & Pestieau, P., 1994. "Towards a theory of the direct-indirect tax mix," LIDAM Reprints CORE 1110, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Robin Boadway & Maurice Marchand & Pierre Pestieau, 1992. "Towards a Theory of the Direct-Indirect Tax Mix," Working Paper 853, Economics Department, Queen's University.
- Asberg,P. & Asbrink,S., 1994. "Capitalisation Effects in the Market for Owner-occupied Housing--A Dynamical Approach," Papers 2, Uppsala - Working Paper Series.
- Thomas Aronsson & Mårten Palme, 1998.
"A Decade of Tax and Benefit Reforms in Sweden: Effects on Labour Supply, Welfare and Inequality,"
Economica, London School of Economics and Political Science, vol. 65(257), pages 39-67, February.
- Aronsson,T. & Palme,M., 1994. "A Decade of Tax and Benefit Reforms in Sweden -Effects on Labour Supply, Welfare and Inequality," Papers 3, Uppsala - Working Paper Series.
- Aronsson, Thomas & Palme, Mårten, 1994. "A Decade of Tax and Benefit Reforms in Sweden - Effects on Labour Supply, Welfare and Inequality," SSE/EFI Working Paper Series in Economics and Finance 18, Stockholm School of Economics.
- Kaplow, Louis, 1998.
"Accuracy, Complexity, and the Income Tax,"
The Journal of Law, Economics, and Organization, Oxford University Press, vol. 14(1), pages 61-83, April.
- Louis Kaplow, 1994. "Accuracy, Complexity, and the Income Tax," NBER Working Papers 4631, National Bureau of Economic Research, Inc.
- Feenberg, Daniel R. & Rosen, Harvey S., 1995.
"Recent Developments in the Marriage Tax,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 48(1), pages 91-101, March.
- Daniel R. Feenberg & Harvey S. Rosen, 1994. "Recent Developments in the Marriage Tax," NBER Working Papers 4705, National Bureau of Economic Research, Inc.
1993
- R. Glenn Hubbard, 1993. "Corporate Tax Integration: A View from the Treasury Department," Journal of Economic Perspectives, American Economic Association, vol. 7(1), pages 115-132, Winter.
- Nett,Lorenz & Peters,Wolfgang, 1993. "The uniqueness of the subscription equilibrium with en- dogeneous labour supply," Discussion Paper Serie A 405, University of Bonn, Germany.
- Nett,Lorenz & Peters,Wolfgang, 1993. "Income taxation and voluntary provision of public goods -Some counterintuitive results-," Discussion Paper Serie A 406, University of Bonn, Germany.
- Nett,Lorenz & Peters,Wolfgang, 1993. "Financing public goods: Voluntary contributions and income taxation," Discussion Paper Serie A 407, University of Bonn, Germany.
- Francisco Javier Sasigain, 1993. "Aproximación al fraude en el impuesto sobre la renta de las personas físicas," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 25(01), pages 251-278.
- Merz, Joachim, 1993.
"Market and Non-market Labor Supply and Recent German Tax Reform Impacts - Behavioral Response in a Combined Dynamic and Static Microsimulation Model,"
MPRA Paper
7235, University Library of Munich, Germany.
- Joachim Merz, 1993. "Market and Non-market Labor Supply and Recent German Tax Reform Impacts - Behavioral Response in a Combined Dynamic and Static Microsimulation Model," FFB-Discussionpaper 06, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
- Robert Inman & James Poterba, 1993. "State-Federal Tax Interactions," NBER Books, National Bureau of Economic Research, Inc, number inma93-1.
- James M. Poterba, 1993. "Tax Policy and the Economy, Volume 7," NBER Books, National Bureau of Economic Research, Inc, number pote93-1.
- B. Douglas Bernheim & John Karl Scholz, 1993.
"Private Saving and Public Policy,"
NBER Chapters, in: Tax Policy and the Economy, Volume 7, pages 73-110,
National Bureau of Economic Research, Inc.
- Bernheim, B.D. & Scholz, J.K., 1992. "Private Saving and Public Policy," Working papers 9226, Wisconsin Madison - Social Systems.
- B. Douglas Bernheim & John Karl Scholz, 1992. "Private Saving and Public Policy," NBER Working Papers 4215, National Bureau of Economic Research, Inc.
- Daniel R. Feenberg & James M. Poterba, 1993.
"Income Inequality and the Incomes of Very High-Income Taxpayers: Evidence from Tax Returns,"
NBER Chapters, in: Tax Policy and the Economy, Volume 7, pages 145-177,
National Bureau of Economic Research, Inc.
- Feenberg, D.R. & Poterba, J.M., 1992. "Income Inequality and the Incomes of Very High Income Taxpayers: Evidence from Tax Returns," Working papers 92-16, Massachusetts Institute of Technology (MIT), Department of Economics.
- Daniel Feenberg & James Poterba, 1992. "Income Inequality and the Incomes of Very High Income Taxpayers: Evidence from Tax Returns," NBER Working Papers 4229, National Bureau of Economic Research, Inc.
- Daniel R. Feenberg & James M. Poterba, 1993.
"Income Inequality and the Incomes of Very High-Income Taxpayers: Evidence from Tax Returns,"
NBER Chapters, in: Tax Policy and the Economy, Volume 7, pages 145-177,
National Bureau of Economic Research, Inc.
- Feenberg, D.R. & Poterba, J.M., 1992. "Income Inequality and the Incomes of Very High Income Taxpayers: Evidence from Tax Returns," Working papers 92-16, Massachusetts Institute of Technology (MIT), Department of Economics.
- Daniel Feenberg & James Poterba, 1992. "Income Inequality and the Incomes of Very High Income Taxpayers: Evidence from Tax Returns," NBER Working Papers 4229, National Bureau of Economic Research, Inc.
- William T. Bogart & William M. Gentry, 1993. "Capital Gains Taxation and Realizations: Evidence from Interstate Comparisons," NBER Working Papers 4254, National Bureau of Economic Research, Inc.
- Stokey, Nancy L & Rebelo, Sergio, 1995.
"Growth Effects of Flat-Rate Taxes,"
Journal of Political Economy, University of Chicago Press, vol. 103(3), pages 519-550, June.
- Nancy L. Stokey & Sergio Rebelo, 1993. "Growth Effects of Flat-Rate Taxes," NBER Working Papers 4426, National Bureau of Economic Research, Inc.
- Leslie E. Papke & Mitchell A. Petersen & James M. Poterba, 1996.
"Do 401(k) Plans Replace Other Employer-Provided Pensions?,"
NBER Chapters, in: Advances in the Economics of Aging, pages 219-240,
National Bureau of Economic Research, Inc.
- Leslie E. Papke & Mitchell Petersen & James M. Poterba, 1993. "Did 401(k) Plans Replace Other Employer Provided Pensions?," NBER Working Papers 4501, National Bureau of Economic Research, Inc.
- Parthasarathi Shome & Christian Schutte, 1993. "Cash-Flow Tax," IMF Staff Papers, Palgrave Macmillan, vol. 40(3), pages 638-662, September.
- Grady, Patrick, 1993. "Ontario NDP Tax Increases," MPRA Paper 17274, University Library of Munich, Germany.
- Joachim Merz, 1993.
"Market and Non-market Labor Supply and Recent German Tax Reform Impacts - Behavioral Response in a Combined Dynamic and Static Microsimulation Model,"
FFB-Discussionpaper
06, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
- Merz, Joachim, 1993. "Market and Non-market Labor Supply and Recent German Tax Reform Impacts - Behavioral Response in a Combined Dynamic and Static Microsimulation Model," MPRA Paper 7235, University Library of Munich, Germany.
- Bilgili, Faik, 1993. "Arz iktisadı yaklaşımında nisbi fiyatların etkisi ve Keynezyen sisteme getirilen eleştiriler [The impact of relative prices in Supply-Side economics and the criticism of Keynesian system]," MPRA Paper 76002, University Library of Munich, Germany.
1992
- Grady, Patrick, 1992. "The Burden of Federal Tax Increases Under the Conservatives," MPRA Paper 17199, University Library of Munich, Germany.
- Boadway, Robin & Marchand, Maurice & Pestieau, Pierre, 1994.
"Towards a theory of the direct-indirect tax mix,"
Journal of Public Economics, Elsevier, vol. 55(1), pages 71-88, September.
- BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre, 1992. "Towards a theory of the direct-indirect tax mix," LIDAM Discussion Papers CORE 1992026, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Boadway, R. & Marchand, M. & Pestieau, P., 1994. "Towards a theory of the direct-indirect tax mix," LIDAM Reprints CORE 1110, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Robin Boadway & Maurice Marchand & Pierre Pestieau, 1992. "Towards a Theory of the Direct-Indirect Tax Mix," Working Paper 853, Economics Department, Queen's University.
- Jane G. Gravelle, 1992. "Equity Effects of the Tax Reform Act of 1986," Journal of Economic Perspectives, American Economic Association, vol. 6(1), pages 27-44, Winter.
- Boadway, Robin & Marchand, Maurice & Pestieau, Pierre, 1994.
"Towards a theory of the direct-indirect tax mix,"
Journal of Public Economics,
Elsevier, vol. 55(1), pages 71-88, September.
- BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre, 1992. "Towards a theory of the direct-indirect tax mix," CORE Discussion Papers 1992026, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Boadway, Robin & Marchand, Maurice & Pestieau, Pierre, 1992. "Towards a Theory of the Direct-Indirect Tax Mix," Queen's Economics Department Working Papers 273251, Queen's University - Department of Economics.
- Boadway, R. & Marchand, M. & Pestieau, P., 1994. "Towards a theory of the direct-indirect tax mix," CORE Discussion Papers RP 1110, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Robin Boadway & Maurice Marchand & Pierre Pestieau, 1992. "Towards a Theory of the Direct-Indirect Tax Mix," Working Papers 853, Queen's University, Department of Economics.
- B. Douglas Bernheim & John Karl Scholz, 1993.
"Private Saving and Public Policy,"
NBER Chapters, in: Tax Policy and the Economy, Volume 7, pages 73-110,
National Bureau of Economic Research, Inc.
- B. Douglas Bernheim & John Karl Scholz, 1992. "Private Saving and Public Policy," NBER Working Papers 4215, National Bureau of Economic Research, Inc.
- Bernheim, B.D. & Scholz, J.K., 1992. "Private Saving and Public Policy," Working papers 9226, Wisconsin Madison - Social Systems.
- Boadway, Robin & Marchand, Maurice & Pestieau, Pierre, 1994.
"Towards a theory of the direct-indirect tax mix,"
Journal of Public Economics, Elsevier, vol. 55(1), pages 71-88, September.
- Robin Boadway & Maurice Marchand & Pierre Pestieau, 1992. "Towards a Theory of the Direct-Indirect Tax Mix," Working Paper 853, Economics Department, Queen's University.
- BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre, 1992. "Towards a theory of the direct-indirect tax mix," LIDAM Discussion Papers CORE 1992026, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Boadway, R. & Marchand, M. & Pestieau, P., 1994. "Towards a theory of the direct-indirect tax mix," LIDAM Reprints CORE 1110, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Pawan K. Aggarwal, 1992. "Analysing Progressivity of Personal Income Taxes: A Case Study of India," Indian Economic Review, Department of Economics, Delhi School of Economics, vol. 27(2), pages 155-181, July.
- Daniel R. Feenberg & James M. Poterba, 1993.
"Income Inequality and the Incomes of Very High-Income Taxpayers: Evidence from Tax Returns,"
NBER Chapters, in: Tax Policy and the Economy, Volume 7, pages 145-177,
National Bureau of Economic Research, Inc.
- Daniel Feenberg & James Poterba, 1992. "Income Inequality and the Incomes of Very High Income Taxpayers: Evidence from Tax Returns," NBER Working Papers 4229, National Bureau of Economic Research, Inc.
- Feenberg, D.R. & Poterba, J.M., 1992. "Income Inequality and the Incomes of Very High Income Taxpayers: Evidence from Tax Returns," Working papers 92-16, Massachusetts Institute of Technology (MIT), Department of Economics.
- B. Douglas Bernheim & John Karl Scholz, 1993.
"Private Saving and Public Policy,"
NBER Chapters, in: Tax Policy and the Economy, Volume 7, pages 73-110,
National Bureau of Economic Research, Inc.
- Bernheim, B.D. & Scholz, J.K., 1992. "Private Saving and Public Policy," Working papers 9226, Wisconsin Madison - Social Systems.
- B. Douglas Bernheim & John Karl Scholz, 1992. "Private Saving and Public Policy," NBER Working Papers 4215, National Bureau of Economic Research, Inc.
- Vito Tanzi, 1992. "Theory and Policy: A Comment on Dixit and on Current Tax Theory," IMF Staff Papers, Palgrave Macmillan, vol. 39(4), pages 957-966, December.
1991
- Gerald E. Auten & Joseph J. Cordes, 1991. "Policy Watch: Cutting Capital Gains Taxes," Journal of Economic Perspectives, American Economic Association, vol. 5(1), pages 181-192, Winter.
- Nielsen, Soren Bo & Sorensen, Peter Birch, 1991.
"Capital income taxation in a growing open economy,"
European Economic Review, Elsevier, vol. 35(1), pages 179-197, January.
- Søren Bo Nielsen & Peter Birch Sørensen, 1989. "Capital Income Taxation in a Growing Open Economy," Discussion Papers 89-14, University of Copenhagen. Department of Economics.
- Glenn Jenkins & JAMES OWENS & IAN ROXAN, 1991. "Income Tax Reform For Zambia: Administration And Policy," Development Discussion Papers 1991-01, JDI Executive Programs.
1990
- Grady, Patrick, 1990. "The Distributional Impact of the Federal Tax and Transfer Changes Introduced Since 1984," MPRA Paper 24145, University Library of Munich, Germany.
- Kristin F. Butcher, 1994.
"Black Immigrants in the United States: A Comparison with Native Blacks and other Immigrants,"
ILR Review, Cornell University, ILR School, vol. 47(2), pages 265-284, January.
- Kristin F. Butcher, 1990. "Black Immigrants to the United States: A Comparison with Native Blacks and Other Immigrants," Working Papers 648, Princeton University, Department of Economics, Industrial Relations Section..
- Kristin Butcher, 1990. "Black Immigrants to the United States: A Comparison with Native Blacks and Other Immigrants," Working Papers 648, Princeton University, Department of Economics, Industrial Relations Section..
- Saul D. Hoffman & Laurence S. Seidman, 1990. "The Earned Income Tax Credit," Books from Upjohn Press, W.E. Upjohn Institute for Employment Research, number eitc, November.
1989
- Bernando Barona, 1989. "La Reforma Tributaria de 1986 y la estrategia financiera de la empresas en Colombia. ¿Puede el endeudamiento, después de todo, ser conveniente?," Coyuntura Económica, Fedesarrollo, vol. 19(1), pages 227-241, March.
- Nielsen, Soren Bo & Sorensen, Peter Birch, 1991.
"Capital income taxation in a growing open economy,"
European Economic Review, Elsevier, vol. 35(1), pages 179-197, January.
- Søren Bo Nielsen & Peter Birch Sørensen, 1989. "Capital Income Taxation in a Growing Open Economy," Discussion Papers 89-14, University of Copenhagen. Department of Economics.
1988
- Guillermo Perry, 1988. "La tributación de las empresas y los ingresos de capital en Colombia," Coyuntura Económica, Fedesarrollo, vol. 18(4), pages 83-92, December.
- Bob Hamilton & Chun-Yan Kuo & Satya Poddar, 1988. "Considerations for the Tax Mix," Development Discussion Papers 1988-07, JDI Executive Programs.
1985
- Cebula, Richard, 1985. "Was Proposition 4 Really a Tax Reduction Mirage? A Correction and Reinterpretation of Earlier Findings," MPRA Paper 53119, University Library of Munich, Germany.
- Al-Jarhi, Mabid, 1985. "Towards an Islamic Macro Model of Distribution: A Comparative Approach," MPRA Paper 66718, University Library of Munich, Germany, revised 1985.
1984
- Grady, Patrick, 1984. "Indexation and the Taxation of Business and Investment Income," MPRA Paper 21899, University Library of Munich, Germany.
- Soliman, Ibrahim & Shapouri, Shahla, 1983.
"The Impacts of Wheat Price Policy change on Nutritional Status in Egypt,"
MPRA Paper
32395, University Library of Munich, Germany, revised 15 Feb 1984.
- Soliman, Ibrahim & Shapouri, Shahla, 1984. "The Impact Of Wheat Price Policy Change On Nutritional Status In Egypt," Staff Reports 276793, United States Department of Agriculture, Economic Research Service.
- Carlos A. Longo, 1984. "Notes on the evolution of the tax burden," Brazilian Journal of Political Economy, Center of Political Economy, vol. 4(4), pages 435-445.
1983
- Soliman, Ibrahim & Shapouri, Shahla, 1983.
"The Impacts of Wheat Price Policy change on Nutritional Status in Egypt,"
MPRA Paper
32395, University Library of Munich, Germany, revised 15 Feb 1984.
- Soliman, Ibrahim & Shapouri, Shahla, 1984. "The Impact Of Wheat Price Policy Change On Nutritional Status In Egypt," Staff Reports 276793, United States Department of Agriculture, Economic Research Service.
1981
- Richard J. Cebula & Linda Chevlin, 1981.
"Proposition 4, Tax Reduction Mirage: An Exploratory Note on Its Potential Spending and Tax Impacts,"
American Journal of Economics and Sociology, Wiley Blackwell, vol. 40(4), pages 343-348, October.
- Cebula, Richard & Chevlin, Linda, 1980. "Proposition 4, Tax Reduction Mirage: An Exploratory Note on Its Potential Spending and Tax Impacts," MPRA Paper 53756, University Library of Munich, Germany.
1980
- Richard J. Cebula & Linda Chevlin, 1981.
"Proposition 4, Tax Reduction Mirage: An Exploratory Note on Its Potential Spending and Tax Impacts,"
American Journal of Economics and Sociology, Wiley Blackwell, vol. 40(4), pages 343-348, October.
- Cebula, Richard & Chevlin, Linda, 1980. "Proposition 4, Tax Reduction Mirage: An Exploratory Note on Its Potential Spending and Tax Impacts," MPRA Paper 53756, University Library of Munich, Germany.
1977
- Richard J. Cebula, 1977.
"A Note on Equal Proportional Sacrifice,"
The American Economist, Sage Publications, vol. 21(1), pages 72-72, March.
- Cebula, Richard, 1976. "A Note on Equal Proportional Sacrifice," MPRA Paper 52027, University Library of Munich, Germany.
- Patrick Grady & Donald R. Stephenson, 1977.
"Some Macroeconomic Effects of Tax Reform and Indexing,"
Canadian Journal of Economics, Canadian Economics Association, vol. 10(3), pages 378-392, August.
- Grady, Patrick & Stephenson, Donald R., 1975. "Some Macroeconomic Effects of Tax Reform and Indexing," MPRA Paper 31927, University Library of Munich, Germany.
1976
- Richard Cebula, 1976.
"Local government policies and migration: Reply and extension,"
Public Choice, Springer, vol. 25(1), pages 65-67, March.
- Cebula, Richard, 1975. "Local Government Policies and Migration: Reply and Extension," MPRA Paper 51583, University Library of Munich, Germany.
- Richard J. Cebula, 1977.
"A Note on Equal Proportional Sacrifice,"
The American Economist, Sage Publications, vol. 21(1), pages 72-72, March.
- Cebula, Richard, 1976. "A Note on Equal Proportional Sacrifice," MPRA Paper 52027, University Library of Munich, Germany.
1975
- Patrick Grady & Donald R. Stephenson, 1977.
"Some Macroeconomic Effects of Tax Reform and Indexing,"
Canadian Journal of Economics, Canadian Economics Association, vol. 10(3), pages 378-392, August.
- Grady, Patrick & Stephenson, Donald R., 1975. "Some Macroeconomic Effects of Tax Reform and Indexing," MPRA Paper 31927, University Library of Munich, Germany.
- Richard Cebula, 1976.
"Local government policies and migration: Reply and extension,"
Public Choice, Springer, vol. 25(1), pages 65-67, March.
- Cebula, Richard, 1975. "Local Government Policies and Migration: Reply and Extension," MPRA Paper 51583, University Library of Munich, Germany.
1973
- Cebula, Richard, 1973. "Interstate Migration and the Tiebout Hypothesis: An Analysis According to Race, Sex, and Age," MPRA Paper 49827, University Library of Munich, Germany, revised 01 Feb 1974.
- Cebula, Richard & Curran, Christopher, 1973. "Determinants of Migration to Central Cities: A Comment," MPRA Paper 50994, University Library of Munich, Germany.
- Cebula, Richard & Gatons, Paul, 1973. "Potential Theft as an Indirect Tax," MPRA Paper 51563, University Library of Munich, Germany.
0
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"Optimal taxation with multiple incomes and types,"
Theoretical Economics, Econometric Society.
- Kevin Spiritus & Etienne Lehmann & Sander Renes, "undated". "Optimal Taxation with Multiple Incomes and Types," Tinbergen Institute Discussion Papers 22-000/IVI, Tinbergen Institute.
- Kevin Spiritus & Etienne Lehmann & Sander Renes & Floris T. Zoutman, 2022. "Optimal Taxation with Multiple Incomes and Types," TEPP Working Paper 2022-01, TEPP.
- Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris T., 2022. "Optimal Taxation with Multiple Incomes and Types," Discussion Papers 2022/3, Norwegian School of Economics, Department of Business and Management Science.
- Kevin Spiritus & Etienne Lehmann & Sander Renes & Floris Zoutman, 2022. "Optimal Taxation with Multiple Incomes and Types," CESifo Working Paper Series 9534, CESifo.
- Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris, 2022. "Optimal Taxation with Multiple Incomes and Types," CEPR Discussion Papers 16797, C.E.P.R. Discussion Papers.
- Kevin Spiritus & Etienne Lehmann & Sander Renes & Floris T Zoutman, 2023. "Optimal Taxation with Multiple Incomes and Types," Working Papers hal-04066627, HAL.
- Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris T., 2022. "Optimal Taxation with Multiple Incomes and Types," IZA Discussion Papers 15036, Institute of Labor Economics (IZA).
- Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris T., 0.
"Optimal taxation with multiple incomes and types,"
Theoretical Economics, Econometric Society.
- Kevin Spiritus & Etienne Lehmann & Sander Renes, "undated". "Optimal Taxation with Multiple Incomes and Types," Tinbergen Institute Discussion Papers 22-000/IVI, Tinbergen Institute.
- Kevin Spiritus & Etienne Lehmann & Sander Renes & Floris T. Zoutman, 2022. "Optimal Taxation with Multiple Incomes and Types," TEPP Working Paper 2022-01, TEPP.
- Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris T., 2022. "Optimal Taxation with Multiple Incomes and Types," Discussion Papers 2022/3, Norwegian School of Economics, Department of Business and Management Science.
- Kevin Spiritus & Etienne Lehmann & Sander Renes & Floris Zoutman, 2022. "Optimal Taxation with Multiple Incomes and Types," CESifo Working Paper Series 9534, CESifo.
- Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris, 2022. "Optimal Taxation with Multiple Incomes and Types," CEPR Discussion Papers 16797, C.E.P.R. Discussion Papers.
- Kevin Spiritus & Etienne Lehmann & Sander Renes & Floris T Zoutman, 2023. "Optimal Taxation with Multiple Incomes and Types," Working Papers hal-04066627, HAL.
- Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris T., 2022. "Optimal Taxation with Multiple Incomes and Types," IZA Discussion Papers 15036, Institute of Labor Economics (IZA).
- Brown, Jeffrey R. & Mitchell, Olivia S. & Poterba, James M. & Warshawsky, Mark J., 1999.
"Taxing Retirement Income: Nonqualified Annuities and Distributions From Qualified Accounts,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 52(3), pages 563-592, September.
- Jeffrey R. Brown & Olivia S. Mitchell & James M. Poterba & Mark J. Warshawsky, "undated". "Taxing Retirement Income: Nonqualified Annuities and Distributions from Qualified Accounts," Pension Research Council Working Papers 99-3, Wharton School Pension Research Council, University of Pennsylvania.
- Jeffrey R. Brown & Olivia S. Mitchell & James M. Poterba & Mark J. Warshawsky, 1999. "Taxing Retirement Income: Nonqualified Annuities and Distributions from Qualified Accounts," NBER Working Papers 7268, National Bureau of Economic Research, Inc.
- N. Eissa & H. W. Hoynes, "undated".
"The Earned Income Tax Credit and the Labor Supply of Married Couples,"
Institute for Research on Poverty Discussion Papers
1194-99, University of Wisconsin Institute for Research on Poverty.
- Eissa, Nada & Hoynes, Hilary Williamson, 1999. "The Earned Income Tax Credit and the Labor Supply of Married Couples," Department of Economics, Working Paper Series qt1024b9z8, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
- Nada Eissa & Hilary Williamson Hoynes, 1998. "The Earned Income Tax Credit and the Labor Supply of Married Couples," NBER Working Papers 6856, National Bureau of Economic Research, Inc.
- Nada Eissa & Hilary Williamson Hoynes, 2000. "The Earned Income Tax Credit and the Labor Supply of Married Couples," Public Economics 9912001, University Library of Munich, Germany.
- Wiji Arulampalam & Andrea Papini, 2023.
"Tax Progressivity and Self-Employment Dynamics,"
The Review of Economics and Statistics, MIT Press, vol. 105(2), pages 376-391, March.
- Arulampalam. Wiji & Papini, Andrea, 2018. "Tax Progressivity and Self-Employment Dynamics," The Warwick Economics Research Paper Series (TWERPS) 1169, University of Warwick, Department of Economics.
- Arulampalam, Wiji & Papini, Andrea, 2021. "Tax Progressivity and Self-Employment Dynamics," IZA Discussion Papers 14363, Institute of Labor Economics (IZA).
- Wiji Arulampalam & Andrea Papini, 2021. "Tax Progressivity and Self-employment Dynamics," JRC Working Papers on Taxation & Structural Reforms 2021-03, Joint Research Centre.
- Udo Ebert & Peter J. Lambert, 2004.
"Horizontal Equity and Progression When Equivalence Scales Are Not Constant,"
Public Finance Review, , vol. 32(4), pages 426-440, July.
- Udo Ebert & Peter J Lambert, "undated". "Horizontal Equity and Progession when Equivalence Scales are not Constant," Discussion Papers 02/02, Department of Economics, University of York.
- Guo, Jang-Ting & Krause, Alan, 2015.
"Dynamic nonlinear income taxation with quasi-hyperbolic discounting and no commitment,"
Journal of Economic Behavior & Organization, Elsevier, vol. 109(C), pages 101-119.
- Jang-Ting Guo & Alan Krause, "undated". "Dynamic Nonlinear Income Taxation with Quasi-Hyperbolic Discounting and No Commitment," Discussion Papers 11/16, Department of Economics, University of York.
- Jang-Ting Guo & Alan Krause, 2014. "Dynamic Nonlinear Income Taxation with Quasi-Hyperbolic Discounting and No Commitment," Working Papers 201415, University of California at Riverside, Department of Economics.
- Baneng Naape, 2023. "Tax Knowledge, Tax Complexity and Tax Compliance in South Africa," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, vol. 5(1), pages 14-27, June.
- Fernando Di Nicola & Melisso Boschi & Giorgio Mongelli, 2017.
"Effective marginal and average tax rates in the 2017 Italian tax-benefit system,"
ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2017(3), pages 67-90.
- Fernando Di Nicola & Melisso Boschi & Giorgio Mongelli, 2018. "Effective marginal and average tax rates in the 2017 Italian tax-benefit system," Working Papers wp2018-1, Ministry of Economy and Finance, Department of Finance.
- Paolo Di Caro, 2018. "Redistribution in real-world PIT: Evidence from Italian tax records," Working Papers wp2018-2, Ministry of Economy and Finance, Department of Finance.
- David López-Rodríguez & Cristina García Ciria, 2018. "Estructura impositiva de España en el contexto de la Unión Europea," Occasional Papers 1810, Banco de España.
- Leonardo Morales & Carlos Medina, 2007.
"Stratification and Public Utility Services in Colombia: Subsidies to Households or Distortion of Housing Prices?,"
Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Spring 20), pages 41-99, January.
- Carlos Medina & Leonardo Morales, 2006. "Stratification and Public Utility Services in Colombia: Subsidies to Households or Distortions on Housing Prices?," Borradores de Economia 3528, Banco de la Republica.
- Carlos Medina & Leonardo Morales, 2006. "Stratification and Public Utility Services in Colombia: Subsidies to Households or Distortions on Housing Prices?," Borradores de Economia 422, Banco de la Republica de Colombia.
- Medina, Carlos & Morales, Leonardo, 2007. "Stratification and public utility services in Colombia: subsidies to households or distortion of housing prices?," LSE Research Online Documents on Economics 123270, London School of Economics and Political Science, LSE Library.
- Carlos Medina & Leonardo Fabio Morales, 2007.
"Demanda por Servicios Públicos Domiciliarios en Colombia y Subsidios: Implicaciones sobre el Bienestar,"
Borradores de Economia
4293, Banco de la Republica.
- Carlos Medina & Leonardo Fabio Morales, 2007. "Demanda por Servicios Públicos Domiciliarios en Colombia y Subsidios: Implicaciones sobre el Bienestar," Borradores de Economia 467, Banco de la Republica de Colombia.
- Alex Laurin, 2016. "Job One is Jobs: Job One is Jobs: Workers Need Better Policy Support and Stronger Skills," e-briefs 228, C.D. Howe Institute.
- Alexandre Laurin, 2018. "Unhappy Returns: A Preliminary Estimate of Taxpayers Responsiveness to the 2016 Top Tax Rate Hike," e-briefs 283, C.D. Howe Institute.
- Boadway, Robin & Marchand, Maurice & Pestieau, Pierre, 1994.
"Towards a theory of the direct-indirect tax mix,"
Journal of Public Economics, Elsevier, vol. 55(1), pages 71-88, September.
- BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre, 1992. "Towards a theory of the direct-indirect tax mix," LIDAM Discussion Papers CORE 1992026, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Boadway, R. & Marchand, M. & Pestieau, P., 1994. "Towards a theory of the direct-indirect tax mix," LIDAM Reprints CORE 1110, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Robin Boadway & Maurice Marchand & Pierre Pestieau, 1992. "Towards a Theory of the Direct-Indirect Tax Mix," Working Paper 853, Economics Department, Queen's University.
- Robin Boadway & Maurice Marchand & Pierre Pestieau, 2000.
"Redistribution with Unobservable Bequests: A Case for Taxing Capital Income,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 102(2), pages 253-267, June.
- BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre, 1997. "Redistribution with unobservable bequests: a case for taxing capital income," LIDAM Discussion Papers CORE 1997070, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre, 2000. "Redistribution with unobservable bequests: a case for taxing capital income," LIDAM Reprints CORE 1457, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Moreno-Ternero, Juan D., 2011.
"Voting over piece-wise linear tax methods,"
Journal of Mathematical Economics, Elsevier, vol. 47(1), pages 29-36, January.
- Juan D. Moreno-Ternero, 2010. "Voting over piece-wise linear tax methods," Working Papers 10.02, Universidad Pablo de Olavide, Department of Economics.
- MORENO-TERNERO, Juan D., 2011. "Voting over piece-wise linear tax methods," LIDAM Reprints CORE 2298, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- MORENO-TERNERO, Juan D., 2010. "Voting over piece-wise linear tax methods," LIDAM Discussion Papers CORE 2010080, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Juan D. Moreno-Ternero, 2010. "Voting over piece-wise linear tax methods," Working Papers 2010-01, Universidad de Málaga, Department of Economic Theory, Málaga Economic Theory Research Center.
- Jones, John Bailey & Li, Yue, 2018.
"The effects of collecting income taxes on Social Security benefits,"
Journal of Public Economics, Elsevier, vol. 159(C), pages 128-145.
- John Bailey Jones & Yue Li, 2017. "The Effects of Collecting Income Taxes on Social Security Benefits," Working Paper 17-2, Federal Reserve Bank of Richmond.
- John Bailey Jones & Yue Li, 2017. "The Effects of Collecting Income Taxes on Social Security Benefits," CINCH Working Paper Series 1706, Universitaet Duisburg-Essen, Competent in Competition and Health, revised Jun 2017.
- Paulus, Alari & Peichl, Andreas, 2008.
"Effects of flat tax reforms in Western Europe on equity and efficiency,"
ISER Working Paper Series
2008-06, Institute for Social and Economic Research.
- Alari PAULUS & Andreas PEICHL, 2008. "Effects of Flat Tax Reforms in Western Europe on Equity and Efficiency," EcoMod2008 23800105, EcoMod.
- Peichl, Andreas & Paulus, Alari, 2008. "Effects of flat tax reforms in Western Europe on equity and efficiency," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 08-4, University of Cologne, FiFo Institute for Public Economics.
- Paulus, Alari & Peichl, Andreas, 2008. "Effects of flat tax reforms in Western Europe on equity and efficiency," EUROMOD Working Papers EM2/08, EUROMOD at the Institute for Social and Economic Research.
- Alfonso Arpaia & Giuseppe Carone, 2004.
"Do labour taxes (and their composition) affect wages in the short and in the long run?,"
Public Economics
0411004, University Library of Munich, Germany.
- Alfonso ARPAIA & Giuseppe CARONE, 2010. "Do Labour Taxes (and their Composition) Affect Wages in the Short and the Long Run?," EcoMod2004 330600010, EcoMod.
- Miguel Angel López García, "undated". "Vivienda, Reforma Impositiva Y Coste En Bienestar," Working Papers 23-03, Instituto de Estudios Fiscales.
- Miguel-Angel López García, 2005.
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