Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ H: Public Economics
/ / H7: State and Local Government; Intergovernmental Relations
/ / / H71: State and Local Taxation, Subsidies, and Revenue

2014

• Alberto Quadrio Curzio & Maria Agostina Cabiddu & Floriana Cerniglia & Maria Chiara Cattaneo & Alessandro Damiani & Diletta Dima, 2014, "L'evoluzione istituzionale degli enti territoriali. Il caso della Provincia di Sondrio con comparazioni," CRANEC - Working Papers del Centro di Ricerche in Analisi economica e sviluppo economico internazionale, Università Cattolica del Sacro Cuore, Centro di Ricerche in Analisi economica e sviluppo economico internazionale (CRANEC), number crn1401.
• Kelly I.E. Farish & Lindsay M. Tedds, 2014, "User Fee Design by Canadian Municipalities: Considerations Arising from the Case Law," Canadian Tax Journal, Canadian Tax Foundation, volume 62, issue 3, pages 635-670.
• Frank M. Fossen & Viktor Steiner, 2014, "The Tax-Rate Elasticity of Local Business Profits," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1424.
• Dirk Foremny & Ronny Freier & Marc-Daniel Moessinger & Mustafa Yeter, 2014, "Overlapping Political Budget Cycles in the Legislative and the Executive," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1429.
• Presbitero, Andrea F. & Sacchi, Agnese & Zazzaro, Alberto, 2014, "Property tax and fiscal discipline in OECD countries," Economics Letters, Elsevier, volume 124, issue 3, pages 428-433, DOI: 10.1016/j.econlet.2014.06.027.
• Barroso, Manuel Monjas & Iniesta, José Balibrea, 2014, "A valuation of wind power projects in Germany using real regulatory options," Energy, Elsevier, volume 77, issue C, pages 422-433, DOI: 10.1016/j.energy.2014.09.027.
• Hu, Yu Jeffrey & Tang, Zhulei, 2014, "The impact of sales tax on internet and catalog sales: Evidence from a natural experiment," International Journal of Industrial Organization, Elsevier, volume 32, issue C, pages 84-90, DOI: 10.1016/j.ijindorg.2013.11.003.
• Galle, Brian, 2014, "The effect of national revenues on sub-national revenues evidence from the U.S," International Review of Law and Economics, Elsevier, volume 37, issue C, pages 147-155, DOI: 10.1016/j.irle.2013.08.002.
• Fox, William F. & Luna, LeAnn & Schaur, Georg, 2014, "Destination taxation and evasion: Evidence from U.S. inter-state commodity flows," Journal of Accounting and Economics, Elsevier, volume 57, issue 1, pages 43-57, DOI: 10.1016/j.jacceco.2013.12.001.
• Itaya, Jun-ichi & Okamura, Makoto & Yamaguchi, Chikara, 2014, "Partial tax coordination in a repeated game setting," European Journal of Political Economy, Elsevier, volume 34, issue C, pages 263-278, DOI: 10.1016/j.ejpoleco.2014.02.004.
• Padovano, Fabio & Petrarca, Ilaria, 2014, "Are the responsibility and yardstick competition hypotheses mutually consistent?," European Journal of Political Economy, Elsevier, volume 34, issue C, pages 459-477, DOI: 10.1016/j.ejpoleco.2013.09.006.
• Foremny, Dirk, 2014, "Sub-national deficits in European countries: The impact of fiscal rules and tax autonomy," European Journal of Political Economy, Elsevier, volume 34, issue C, pages 86-110, DOI: 10.1016/j.ejpoleco.2014.01.003.
• Cerqua, Augusto & Pellegrini, Guido, 2014, "Do subsidies to private capital boost firms' growth? A multiple regression discontinuity design approach," Journal of Public Economics, Elsevier, volume 109, issue C, pages 114-126, DOI: 10.1016/j.jpubeco.2013.11.005.
• Andersen, Jørgen Juel & Fiva, Jon H. & Natvik, Gisle James, 2014, "Voting when the stakes are high," Journal of Public Economics, Elsevier, volume 110, issue C, pages 157-166, DOI: 10.1016/j.jpubeco.2013.10.003.
• Adams, Laurel & Régibeau, Pierre & Rockett, Katharine, 2014, "Incentives to create jobs: Regional subsidies, national trade policy and foreign direct investment," Journal of Public Economics, Elsevier, volume 111, issue C, pages 102-119, DOI: 10.1016/j.jpubeco.2013.12.015.
• Foremny, Dirk & Riedel, Nadine, 2014, "Business taxes and the electoral cycle," Journal of Public Economics, Elsevier, volume 115, issue C, pages 48-61, DOI: 10.1016/j.jpubeco.2014.04.005.
• Eichner, Thomas & Runkel, Marco, 2014, "Subsidizing renewable energy under capital mobility," Journal of Public Economics, Elsevier, volume 117, issue C, pages 50-59, DOI: 10.1016/j.jpubeco.2014.05.005.
• Baskaran, Thushyanthan, 2014, "Identifying local tax mimicking with administrative borders and a policy reform," Journal of Public Economics, Elsevier, volume 118, issue C, pages 41-51, DOI: 10.1016/j.jpubeco.2014.06.011.
• Burge, Gregory, 2014, "The capitalization effects of school, residential, and commercial impact fees on undeveloped land values," Regional Science and Urban Economics, Elsevier, volume 44, issue C, pages 1-13, DOI: 10.1016/j.regsciurbeco.2013.10.003.
• Zodrow, George R., 2014, "Intrajurisdictional capitalization and the incidence of the property tax," Regional Science and Urban Economics, Elsevier, volume 45, issue C, pages 57-66, DOI: 10.1016/j.regsciurbeco.2014.01.002.
• Agrawal, David R., 2014, "LOST in America: Evidence on local sales taxes from national panel data," Regional Science and Urban Economics, Elsevier, volume 49, issue C, pages 147-163, DOI: 10.1016/j.regsciurbeco.2014.09.006.
• ZhongXiang Zhang, 2014, "Energy Prices, Subsidies and Resource Tax Reform in China," CCEP Working Papers, Centre for Climate & Energy Policy, Crawford School of Public Policy, The Australian National University, number 1406, Jun.
• ZhongXiang Zhang, 2014, "Programs, Prices and Policies Towards Energy Conservation and Environmental Quality in China," CCEP Working Papers, Centre for Climate & Energy Policy, Crawford School of Public Policy, The Australian National University, number 1407, Jun.
• Hilber, Christian A. L. & Turner, Tracy M., 2014, "The mortgage interest deduction and its impact on homeownership decisions," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 49843, Oct.
• Ernesto Longobardi, 2014, "At the Origin of Italian VAT: an Early Proposal of a Dual System of Consumption Taxation," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2014, issue 3, pages 177-199.
• Claudio Daminato & Nadir Zanini, 2014, "Funzioni di domanda ed implicazioni di policy: un’applicazione al caso del Reddito di Garanzia," FBK-IRVAPP Working Papers, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation, number 2014-09, Dec.
• Ángel de la Fuente, 2014, "La financiación de las comunidades autónomas de régimen común en 2012," Studies on the Spanish Economy, FEDEA, number eee2014-05, Sep.
• Ángel de la Fuente, 2014, "La evolución de la financiación de las comunidades autónomas de régimen común, 2002-2012," Studies on the Spanish Economy, FEDEA, number eee2014-07, Sep.
• ZhongXiang Zhang, 2014, "Programs, Prices and Policies Towards Energy Conservation and Environmental Quality in China," Working Papers, Fondazione Eni Enrico Mattei, number 2014.60, Jun.
• ZhongXiang Zhang, 2014, "Energy Prices, Subsidies and Resource Tax Reform in China," Working Papers, Fondazione Eni Enrico Mattei, number 2014.72, Aug.
• Bo Zhao, 2014, "Saving for a rainy day: estimating the appropriate size of U.S. state budget stabilization funds," Working Papers, Federal Reserve Bank of Boston, number 14-12, Oct.
• Brett Barkley & Amy Higgins & Francisca Richter, 2014, "Do Low-Income Rental Housing Programs Complement Each Other? Evidence from Ohio," Working Papers (Old Series), Federal Reserve Bank of Cleveland, number 1429, Nov.
• Ron Cheung & Chris Cunningham & Stephan D. Whitaker, 2014, "Household Debt and Local Public Finances," Working Papers (Old Series), Federal Reserve Bank of Cleveland, number 1431, Dec, DOI: 10.26509/frbc-wp-201431.
• Andrew C. Chang, 2014, "Tax Policy Endogeneity: Evidence from R&D Tax Credits," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2014-101, Nov.
• Alexander N. Deryugin, 2014, "Legislative Issues of Equalization Transfers Distribution to Municipalities," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 87-98, June.
• Gulzida I. Nemirova & Leyla B. Mokhnatkina, 2014, "Financial support of municipalities in the conditions of expansion of global integration," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 151-158, June.
• Bruno Bises & Antonio ScialÃ, 2014, "The Taxation of Owner-Occupied House in Italy: 1974-2014," Public Finance Research Papers, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome, number 7, Nov.
• Agnese Sacchi & Simone Salotti, 2014, "The influence of decentralized taxes and intergovernmental grants on local spending volatility," Working Papers. Collection A: Public economics, governance and decentralization, Universidade de Vigo, GEN - Governance and Economics research Network, number 1405, Jul.
• Cécile Bourreau-Dubois & Agnès Gramain & Helen Lim & Jingyue Xing, 2014, "Impact du reste à charge sur le volume d'heures d'aide à domicile utilisé par les bénéficiaires de l'APA," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-00973938, Mar.
• A.H. Ould H Ould Abdessalam & Eric Kamwa, 2014, "Tax Competition and the Determination of the Quality of Public Goods," Post-Print, HAL, number hal-01757768, DOI: 10.5018/economics-ejournal.ja.2014-.
• Fabio Padovano, 2014, "Distribution of transfers and soft budget spending behaviors: evidence from Italian regions," Post-Print, HAL, number halshs-00911854, Oct, DOI: 10.1007/s11127-013-0119-1.
• Fabio Padovano & Ilaria Petrarca, 2014, "Are the responsibility and yardstick competition hypotheses mutually consistent?," Post-Print, HAL, number halshs-00911855, Jun, DOI: 10.1016/j.ejpoleco.2013.09.006.
• Cécile Bourreau-Dubois & Agnès Gramain & Helen Lim & Jingyue Xing, 2014, "Impact du reste à charge sur le volume d'heures d'aide à domicile utilisé par les bénéficiaires de l'APA," Post-Print, HAL, number halshs-00973938, Mar.
• Marvin Suesse, 2014, "Accounting for the Size of Nations: Empirical Determinants of Secessions and the Soviet Breakup," Working Papers, European Historical Economics Society (EHES), number 0067, Oct.
• Ida, Tomoya & Wilhelmsson, Mats, 2014, "An Empirical Test Of The Dominant Tax Externality In Sweden," Working Paper Series, Royal Institute of Technology, Department of Real Estate and Construction Management & Banking and Finance, number 14/5, Apr.
• Värja, Emelie, 2014, "Sports and Regional Growth in Sweden - Is a successful professional sports team good for regional economic growth?," Working Papers, Örebro University, School of Business, number 2014:3, Mar.
• Lakomaa, Erik & Korpi, Martin, 2014, "Working paper No. 240 Bloc – party Politics and Economic Outcomes. What Are the Effects of Local Parties?," Ratio Working Papers, The Ratio Institute, number 240, Dec.
• Aronsson, Thomas & Granlund, David, 2014, "Federal Governments Should Subsidize State Expenditure that Voters do not Consider when Voting," Umeå Economic Studies, Umeå University, Department of Economics, number 898, Nov.
• 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, Uppsala University, Department of Economics, number 2014:11, Sep.
• Miyazaki, Tomomi & Sato, Motohiro, 2014, "Is the Property Tax a Capital Tax?An Investigation of the "Capital Tax View" of the Property Tax," Economic Review, Hitotsubashi University, volume 65, issue 4, pages 303-317, October, DOI: 10.15057/27366.
• Jesús Clemente López & Pedro García Castrillo & María A. González Alvarez & Marcos Sanso Frago, 2014, "Una evaluación de la efectividad de la formación ocupacional para desempleados antes y después de la crisis económica: el caso de Aragón," Hacienda Pública Española / Review of Public Economics, IEF, volume 208, issue 1, pages 77-106, March.
• Gillet, Holger & Pauser, Johannes, 2014, "Efficiency in public input provision in two asymmetric jurisdictions with imperfect labour markets," IAB-Discussion Paper, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], number 201411.
• Terrance Jalbert & Gary Fleischman & Mercedes Jalbert, 2014, "Marginal Tax Rates Around The Hawaii Itemized Deduction Cliff," Accounting & Taxation, The Institute for Business and Finance Research, volume 6, issue 1, pages 25-38.
• Marc Martinez Sans & Julien Vandernoot & Giuseppe Pagano, 2014, "Comparison Between The Regional Economic Federalism In Belgium And In Spain,Comparacion Entre El Federalismo Economico Regional De Belgica Y Espana," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 7, issue 1, pages 1-29.
• Zambrano, Omar & Robles, Marcos & Laos, Denisse, 2014, "Global boom, local impacts: Mining revenues and subnational outcomes in Peru 2007-2011," IDB Publications (Working Papers), Inter-American Development Bank, number 6487, May, DOI: http://dx.doi.org/10.18235/0011633.
• Vieyra, Juan Cruz & Masson, Malaika & Walter, Martin & Quiroz, Juan Carlos & Manzano, Osmel & Ross, Michael & Lowe, Heather A. & Brathwaite, Rhea & Jarquín, María José & Kyle, Jordan & Greene, Tira & , 2014, "Transparent Governance in an Age of Abundance: Experiences from the Extractive Industries in Latin America and the Caribbean," IDB Publications (Books), Inter-American Development Bank, number 6681, ISBN: ARRAY(0x712a6278), November.
• Vieyra, Juan Cruz & Masson, Malaika & Walter, Martin & Quiroz, Juan Carlos & Manzano, Osmel & Ross, Michael & Lowe, Heather A. & Brathwaite, Rhea & Jarquín, María José & Kyle, Jordan & Greene, Tira & , 2014, "Transparent Governance in an Age of Abundance: Experiences from the Extractive Industries in Latin America and the Caribbean (Executive Summary)," IDB Publications (Books), Inter-American Development Bank, number 6682, ISBN: ARRAY(0x72cdcd90), November.
• Garg, Sandya & Ashima Goyal & Rupayan Pal, 2014, "Why tax effort falls short of capacity in Indian states: A Stochastic frontier approach," Indira Gandhi Institute of Development Research, Mumbai Working Papers, Indira Gandhi Institute of Development Research, Mumbai, India, number 2014-032, Aug.
• Juan Mauricio Ramirez & Yadira Diaz & Juan Guillermo Bedoya, 2014, "Decentralization in Colombia: Searching for social equity in a bumpy economic geography," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 337, Aug.
• Patrizia Lattarulo, 2014, "The local government of Tuscany. A review of 2013," Rapporti e ricerche, Istituto Regionale per la Programmazione Economica della Toscana, number 508.
• Maria Teresa Balaguer-Coll & María Isabel Brun-Martos & Anabel Forte & Emili Tortosa-Ausina, 2014, "Determinants of local governments'­ reelection: New evidence based on a Bayesian approach," Working Papers, Economics Department, Universitat Jaume I, Castellón (Spain), number 2014/06.
• Maria-Isadora Lazar, 2014, "Romania’S Fiscal Structure In View Of Euro Adoption. A Multidimensional Analysis," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 6, issue 1, pages 97-109, March.
• Alok Kumar Pandey, 2014, "Does Causation hold for Panel Data in between SDP and NTR among Indian States?," Journal of Global Economy, Research Centre for Social Sciences,Mumbai, India, volume 10, issue 1, pages 3-15, March.
• Holger Kächelein, 2014, "Asymmetric capital tax competition and choice of tax rate," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 1, pages 50-65, February, DOI: 10.1007/s10797-012-9257-5.
• Hari Luitel & Mehmet Tosun, 2014, "A reexamination of state fiscal health and amnesty enactment," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 5, pages 874-893, October, DOI: 10.1007/s10797-013-9278-8.
• Matthias Wrede, 2014, "Agglomeration, tax competition, and fiscal equalization," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 6, pages 1012-1027, December, DOI: 10.1007/s10797-013-9295-7.
• Bernardino Benito & José Solana & María-Rocío Moreno, 2014, "Explaining efficiency in municipal services providers," Journal of Productivity Analysis, Springer, volume 42, issue 3, pages 225-239, December, DOI: 10.1007/s11123-013-0358-7.
• Åsa Hansson & Karin Olofsdotter, 2014, "Labor Taxation and FDI Decisions in the European Union," Open Economies Review, Springer, volume 25, issue 2, pages 263-287, April, DOI: 10.1007/s11079-013-9282-8.
• Russell Sobel & George Crowley, 2014, "Do intergovernmental grants create ratchets in state and local taxes?," Public Choice, Springer, volume 158, issue 1, pages 167-187, January, DOI: 10.1007/s11127-012-9957-5.
• Helmut Herwartz & Bernd Theilen, 2014, "On the political and fiscal determinants of income redistribution under federalism and democracy: evidence from Germany," Public Choice, Springer, volume 159, issue 1, pages 121-139, April, DOI: 10.1007/s11127-012-0031-0.
• Florian Ade, 2014, "Do constitutions matter? Evidence from a natural experiment at the municipality level," Public Choice, Springer, volume 160, issue 3, pages 367-389, September, DOI: 10.1007/s11127-013-0084-8.
• Fabio Padovano, 2014, "Distribution of transfers and soft budget spending behaviors: evidence from Italian regions," Public Choice, Springer, volume 161, issue 1, pages 11-29, October, DOI: 10.1007/s11127-013-0119-1.
• Jeongwan Kim, 2014, "Intergovernmental Distribution of VAT Revenue in Korea: Local Consumption Tax," Korean Economic Review, Korean Economic Association, volume 30, pages 109-131.
• Florian Chatagny & Marko Köthenbürger, 2014, "Fiskalische Lücken auf Gemeindeebene im Kanton Zürich," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, volume 8, issue 3, pages 109-116, October, DOI: 10.3929/ethz-a-005427569.
• Christoph Basten & Maximilian von Ehrlich & Andrea Lassmann, 2014, "Income Taxes, Sorting, and the Costs of Housing," KOF Working papers, KOF Swiss Economic Institute, ETH Zurich, number 14-362, Jul, DOI: 10.3929/ethz-a-010190276.
• Marius Brülhart & Sam Bucovetsky & Kurt Schmidheiny, 2014, "Taxes in Cities," Cahiers de Recherches Economiques du Département d'économie, Université de Lausanne, Faculté des HEC, Département d’économie, number 14.04, Aug.
• Izabella Barati-Stec, 2014, "Destined to be defaulted: Local government insolvency and bailout in post-transition Hungary," Journal of Economic and Financial Studies (JEFS), LAR Center Press, volume 2, issue 6, pages 1-15, December, DOI: http://dx.doi.org/10.18533/jefs.v2i.
• James Cust & Ridwan D. Rusli, 2014, "The economic spillovers from resource extraction: a partial resource blessing at the subnational level," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 14-08.
• Raphael Parchet, 2014, "Are Local Tax Rates Strategic Complements or Strategic Substitutes?," IdEP Economic Papers, USI Università della Svizzera italiana, number 1407.
• Mirshojaeian Hosseini, Hossein & Majed, Vahid & Kaneko, Shinji, 2014, "The Inflationary Impact of Energy Subsidy Reform in Iran," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, volume 9, issue 2, pages 64-85, October.
• Thomas Eichner & Thorsten Upmann, 2014, "The (Im)Possibility of Overprovision of Public Goods in Interjurisdictional Tax Competition," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 70, issue 2, pages 218-248, June, DOI: 10.1628/001522108X681360.
• Cécile Bourreau-Dubois & Agnès Gramain & Helen Lim & Jingyue Xing, 2014, "Impact du reste à charge sur le volume d'heures d'aide à domicile utilisé par les bénéficiaires de l'APA," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 14024, Mar.
• James CUST & Ridwan D. RUSLI, 2014, "The economic spillovers from resource extraction: a partial resource blessing at the subnational level?," Economic Growth Centre Working Paper Series, Nanyang Technological University, School of Social Sciences, Economic Growth Centre, number 1402, Mar.
• P. Bisciari & W. Melyn & L. Van Meensel, 2014, "Outlook for the finances of the Communities and Regions," Economic Review, National Bank of Belgium, issue ii, pages 04-22, September.
• David Neumark & Helen Simpson, 2014, "Place-Based Policies," NBER Working Papers, National Bureau of Economic Research, Inc, number 20049, Apr.
• C. Kirabo Jackson & Rucker Johnson & Claudia Persico, 2014, "The Effect of School Finance Reforms on the Distribution of Spending, Academic Achievement, and Adult Outcomes," NBER Working Papers, National Bureau of Economic Research, Inc, number 20118, May.
• David Neumark & Jennifer Muz, 2014, "The "Business Climate" and Economic Inequality," NBER Working Papers, National Bureau of Economic Research, Inc, number 20260, Jun.
• Juan Carlos Suárez Serrato & Owen Zidar, 2014, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms," NBER Working Papers, National Bureau of Economic Research, Inc, number 20289, Jul.
• Ajay Agrawal & Carlos Rosell & Timothy S. Simcoe, 2014, "Tax Credits and Small Firm R&D Spending," NBER Working Papers, National Bureau of Economic Research, Inc, number 20615, Oct.
• Alexander Ljungqvist & Michael Smolyansky, 2014, "To Cut or Not to Cut? On the Impact of Corporate Taxes on Employment and Income," NBER Working Papers, National Bureau of Economic Research, Inc, number 20753, Dec.
• Rubinshtein, A., 2014, "From Theory to Practice of Economic Regulation: Ten Theses on the Draft "Law on Culture"," Journal of the New Economic Association, New Economic Association, volume 24, issue 4, pages 210-217.
• Pernille Parmer, 2014, "Hydropower Policy and Energy Saving Incentives," Working Paper Series, Department of Economics, Norwegian University of Science and Technology, number 16014, Dec.
• Pernille Parmer, 2014, "Natural Rerources and public Sector Wages," Working Paper Series, Department of Economics, Norwegian University of Science and Technology, number 16114, Dec.
• Li Liu, 2014, "Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century," National Tax Journal, National Tax Association;National Tax Journal, volume 67, issue 2, pages 387-418, June, DOI: 10.17310/ntj.2014.2.04.
• Pawel Galinski, 2014, "Significance of Tax Expenditures for Budgets of Local Governments: the Case of Poland," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 56-70, October.
• Natalia Futekova, 2014, "ERP Systems in the Public Sector," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 38-57, January.
• Natalia Futekova, 2014, "Implementation of ERP Systems in Small and Medium Enterprises," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 56-69, June.
• Katia Kirilova, 2014, "Electronic Services in the Public Sector - Status and Trends," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 99-116, December.
• Enid Slack & Richard M. Bird, 2014, "The Political Economy of Property Tax Reform," OECD Working Papers on Fiscal Federalism, OECD Publishing, number 18, Apr, DOI: 10.1787/5jz5pzvzv6r7-en.
• Christophe André & Clara García, 2014, "Local Public Finances and Municipal Reform in Finland," OECD Economics Department Working Papers, OECD Publishing, number 1121, Jun, DOI: 10.1787/5jz2qt0zj024-en.
• Calista Cheung, 2014, "Deconstructing Canada's Housing Markets: Finance, Affordability and Urban Sprawl," OECD Economics Department Working Papers, OECD Publishing, number 1145, Jul, DOI: 10.1787/5jz0zbg20h34-en.
• Calista Cheung, 2014, "Restructurer les marchés canadiens du logement : Financements, accessibilité financière et étalement urbain," OECD Economics Department Working Papers, OECD Publishing, number 1145, Jul, DOI: 10.1787/5jz0zbcdpq37-fr.
• Claudia Hulbert & Camila Vammalle, 2014, "A Sub-national Perspective on Financing Investment for Growth I - Measuring Fiscal Space for Public Investment: Influences, Evolution and Perspectives," OECD Regional Development Working Papers, OECD Publishing, number 2014/2, May, DOI: 10.1787/5jz5j1qk8fhg-en.
• Camila Vammalle & Rudiger Ahrend & Claudia Hulbert, 2014, "A Sub-national Perspective on Financing Investment for Growth II - Creating Fiscal Space for Public Investment: The Role of Institutions," OECD Regional Development Working Papers, OECD Publishing, number 2014/6, May, DOI: 10.1787/5jz3zvxc53bt-en.
• HURDUZEU Gheorghe & LAZAR Isadora, 2014, "Euro Area Fiscal Structures. A Multivariate Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 136-142, July.
• Andreja Katolik, 2014, "Impact Of Fiscalization At The Height Of Calculated Value Added Tax," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 10, pages 545-556.
• Mattias Nordin, 2014, "Do Voters Vote in Line with their Policy Preferences?—The Role of Information," CESifo Economic Studies, CESifo Group, volume 60, issue 4, pages 681-721.
• Pawel Felis, 2014, "The impact of local governments on their own revenue source efficiency. Review of communes in Poland," Business and Economic Horizons (BEH), Prague Development Center, volume 10, issue 3, pages 191-201, October.
• Serhii Londar & Liudmila Kozarezenko, 2014, "Modeling Of The Excise Taxation Influence On Components Of Human Potential," Oeconomia Copernicana, Institute of Economic Research, volume 5, issue 4, pages 95-116, December, DOI: 10.12775/OeC.2014.029.
• Giday, András, 2014, "Local Government Financing – Steps towards Regional Asset Management?," Public Finance Quarterly, Corvinus University of Budapest, volume 59, issue 3, pages 384-394.
• Agnese Sacchi & Aline Pennisi, 2014, "Fiscal Effects of Putting Initiatives on the Ballot: Evidence from the Last 20 Years in the United States," Review of Economics and Institutions, Università di Perugia, volume 5, issue 1.
• Sacchi, Agnese & Salotti, Simone, 2014, "The asymmetric nature of fiscal decentralization: theory and practice," MPRA Paper, University Library of Munich, Germany, number 54506, Feb.
• Furceri, Davide & Sacchi, Agnese & Salotti, Simone, 2014, "Can fiscal decentralization alleviate government consumption volatility?," MPRA Paper, University Library of Munich, Germany, number 54513, Mar.
• Santra, Sattwik & Hati, Koushik Kumar, 2014, "India’s Move from Sales Tax to VAT: A Hit or Miss?," MPRA Paper, University Library of Munich, Germany, number 54542, Jan.
• Kohler, Pierre, 2014, "Asset-Centred Redistributive Policies for Sustainable Development," MPRA Paper, University Library of Munich, Germany, number 55357, Apr.
• 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, University Library of Munich, Germany, number 55587, Jan.
• Alexander, Gigi & Foley, Maggie, 2014, "Determinants of Migration, Revisited," MPRA Paper, University Library of Munich, Germany, number 56967, Jun.
• Soldatos, Gerasimos T., 2014, "Local Taxation, Private-Public Consumption Complementarity, and the Optimal Number of Jurisdictions," MPRA Paper, University Library of Munich, Germany, number 60861.
• Tedds, Lindsay M. & Farish, Kelly I.E., 2014, "User Fee Design by Canadian Municipalities: Considerations Arising from Case Law," MPRA Paper, University Library of Munich, Germany, number 96914, Sep.
• Irena Szarowská, 2014, "Fiscal Decentralisation and Economic Development in Selected Unitary European Countries," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2014, issue 1, pages 22-40, DOI: 10.18267/j.efaj.113.
• Martin Dlouhý, 2014, "Models of Subsidy Allocation among City Districts," Prague Economic Papers, Prague University of Economics and Business, volume 2014, issue 1, pages 108-120, DOI: 10.18267/j.pep.475.
• Ayse Imrohoroglu, 2014, "Proposition 13: An Equilibrium Analysis," 2014 Meeting Papers, Society for Economic Dynamics, number 1250.
• Gheorghe Hurduzeu & Maria-Isadora Lazar, 2014, "Fiscal Revenues in the European Union. A Comparative Analysis," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 17, issue 54, pages 61-72, December.
• Luis Ángel Hierro Recio & Pedro Atienza Montero, 2014, "La evolución de los resultados distributivos de los sistemas de financiación autonómica, 1987-2010," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 30, pages 129-143.
• Jeffrey Condon & Andrew Feltenstein & Florenz Plassman & Mark Rider & David L. Sjoquist, 2014, "A Regional Model of Growth Oriented Fiscal Policy: An Application to Georgia and Its Competitor States," The Review of Regional Studies, Southern Regional Science Association, volume 44, issue 2, pages 177-209, Summer.
• Beata Guziejewska, 2014, "Intergovernmental Fiscal Relations. Theoretical Aspects And Poland’S Experience," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 9, issue 3, pages 24-32, January.
• Per G. Fredriksson & Khawaja A. Mamun, 2014, "Tobacco Politics and Electoral Accountability in the United States," Public Finance Review, , volume 42, issue 1, pages 4-34, January, DOI: 10.1177/1091142112463045.
• Bharatee Bhusana Dash, 2014, "Regional Income Disparity and Government Intervention in India," South Asia Economic Journal, Institute of Policy Studies of Sri Lanka, volume 15, issue 2, pages 281-314, September, DOI: 10.1177/1391561414548953.
• Thomas Eichner & Rüdiger Pethig, 2014, "Stable and sustainable global tax coordination with Leviathan governments," Volkswirtschaftliche Diskussionsbeiträge, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, number 166-14.
• Hakan AY & Tülay BARAN, 2014, "Kamu Alacaklarının Korunma Yöntemleri ve Bir Değerlendirme," Sosyoekonomi Journal, Sosyoekonomi Society, issue 21(21).
• Fernando Antonio Slaibe Postali, 2014, "Oil windfalls and tax inefficiency: evidence from Brazil," Working Papers, Department of Economics, University of São Paulo (FEA-USP), number 2014_02, Mar.
• Roman Vavrek & Ivana Kravcakova Vozarova & Martina Cehlarova & Ivana Ondrijova, 2014, "The Municipality as a Source of Information," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, volume 3, issue 3, pages 41-48, September.
• Ariel Belasen & Chifeng Dai, 2014, "When oceans attack: assessing the impact of hurricanes on localized taxable sales," The Annals of Regional Science, Springer;Western Regional Science Association, volume 52, issue 2, pages 325-342, March, DOI: 10.1007/s00168-013-0587-8.
• Alejandro Esteller-Moré & Leonzio Rizzo, 2014, "US excise tax horizontal interdependence: yardstick versus tax competition," The Annals of Regional Science, Springer;Western Regional Science Association, volume 52, issue 3, pages 711-737, May, DOI: 10.1007/s00168-014-0607-3.
• Carlianne Patrick, 2014, "The economic development incentives game: an imperfect information, heterogeneous communities approach," The Annals of Regional Science, Springer;Western Regional Science Association, volume 53, issue 1, pages 137-156, August, DOI: 10.1007/s00168-014-0621-5.
• Taiki Susa, 2014, "Capital allocation in an asymmetric tax competition model with agglomeration economies," Letters in Spatial and Resource Sciences, Springer, volume 7, issue 3, pages 185-193, October, DOI: 10.1007/s12076-013-0110-y.
• Gebhard Kirchgässner, 2014, "Die Schuldenbremse der Bundesländer: eine Fehlkonstruktion?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 94, issue 10, pages 721-724, October, DOI: 10.1007/s10273-014-1739-x.
• Gisela Färber & Marco Salm & Stephanie Hengstwerth, 2014, "Grundsteuerreform in Deutschland: eine unendliche Geschichte?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 94, issue 10, pages 740-747, October, DOI: 10.1007/s10273-014-1742-2.
• Nara F Monkam, 2014, "Local municipality productive efficiency and its determinants in South Africa," Development Southern Africa, Taylor & Francis Journals, volume 31, issue 2, pages 275-298, March, DOI: 10.1080/0376835X.2013.875888.
• European Commission, 2014, "Taxation trends in the European Union: 2014 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2014, Jul.
• Elbert Dijkgraaf & Raymond Gradus, 2014, "Efficiency Effects of Unit-based Pricing Systems and Institutional Choices of Waste Collection," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 14-003/VI, Jan.
• Rajashri Chakrabarti & Max Livingston & Joydeep Roy, 2014, "Did Cuts in State Aid During the Great Recession Lead to Changes in Local Property Taxes?," Education Finance and Policy, MIT Press, volume 9, issue 4, pages 383-416, October.
• James Alm & Kyle Borders, 2014, "Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax," Working Papers, Tulane University, Department of Economics, number 1406, May.
• James Alm & David L. Sjoquist, 2014, "State Government Revenue Recovery from the Great Recession," Working Papers, Tulane University, Department of Economics, number 1408, Aug.
• Thomas J. Miceli, 2014, "The Cost of Kelo: Are Property Taxes a Form of Public Use?," Working papers, University of Connecticut, Department of Economics, number 2014-35, Nov.
• Leonel Muinelo-Gallo & Adrián Rodríguez, 2014, "Descentralización fiscal, calidad de gestión de gobierno y disparidades regionales en Uruguay," Estudios de Economia, University of Chile, Department of Economics, volume 41, issue 2 Year 20, pages 219-250, December.
• Cécile Bourreau-Dubois & Agnès Gramain & Helen Lim & Jingyue Xing, 2014, "Impact du reste à charge sur le volume d’heures d’aide à domicile utilisé par les bénéficiaires de l’APA," Working Papers of BETA, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg, number 2014-07.
• Alberto Porto & Marcelo Garriga & Walter Rosales, 2014, "Impuesto a los ingresos brutos: "ave Fenix"de la estructura tributaria subnacional," Estudios Economicos, Universidad Nacional del Sur, Departamento de Economia, volume 31, issue 62, pages 49-85, january-j.
• Hełdak Maria & Stacherzak Agnieszka & Baumane Vivita, 2014, "Real Estate Value Tax Based on the Latvian Experience," Real Estate Management and Valuation, Sciendo, volume 22, issue 4, pages 60-67, February, DOI: 10.2478/remav-2014-0037.
• Süleyman Bolat, 2014, "The Relationship Between Government Revenues And Expenditures: Bootstrap Panel Granger Causality Analysis On European Countries," Economic Research Guardian, Mutascu Publishing, volume 4, issue 2, pages 58-73, December.
• Marcus Roller & Kurt Schmidheiny, 2014, "Mobility and Progressive Taxation," ERSA conference papers, European Regional Science Association, number ersa14p1354, Nov.
• Dubravka Jurlina Alibegovic, 2014, "Fiscal Autonomy ? Opportunity or Limitation for Innovative Local Development in Croatia?," ERSA conference papers, European Regional Science Association, number ersa14p945, Nov.
• Baskaran, Thushyanthan, 2014, "The political economy of special needs transfers: Evidence from Bavarian municipalities, 1993-2011," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 211.
• Kohnert, Dirk, 2014, "Wirtschaftliche Partnerschaftsabkommen (EPAs) der EU mit Afrika: Dominanz der EU Exportinteressen statt Partnerschaft auf Augenhöhe," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics.
• Fossen, Frank M. & Steiner, Viktor, 2014, "The tax-rate elasticity of local business profits," Discussion Papers, Free University Berlin, School of Business & Economics, number 2014/28.
• Liu, Xin, 2014, "Size effect, neighbour effect and peripheral effect in cross-border tax games," Economics Discussion Papers, Kiel Institute for the World Economy, number 2014-19.
• Knoll, Bodo & Baumann, Martina & Riedel, Nadine, 2014, "The Global Effects of R&D Tax Incentives: Evidence from Micro-Data," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100347.
• Asatryan, Zareh & Baskaran, Thushyanthan & Heinemann, Friedrich, 2014, "The effect of direct democracy on the level and structure of local taxes," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-003.
• Scheffler, Wolfram & Köstler, Melanie, 2014, "Harmonisierung der Gewinnermittlung in der EU: Die Gewinnermittlungsregeln der Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage (GKB) / Gemeinsamen Unternehmensteuer-Bemessungsgrundlage (GUB) im Vergleich mit der Gewinnermittlung durch einen Betrie," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-044.
• Scheffler, Wolfram & Köstler, Melanie, 2014, "Harmonisierung der Gewinnermittlung in der EU: Analyse der Übergangsregelungen bei Einführung einer Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage / Gemeinsamen Unternehmensteuer-Bemessungsgrundlage (GKB / GUB)," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-045.
• Scheffler, Wolfram & Köstler, Melanie, 2014, "Vorteile einer GKB / GUB außerhalb der Gewinnermittlung: Eine Analyse aus Sicht des deutschen Steuerrechts," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-046.
• Foremny, Dirk & Freier, Ronny & Moessinger, Marc-Daniel & Yeter, Mustafa, 2014, "Overlapping political budget cycles in the legislative and the executive," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-099.

2013

• Wojciech Kopczuk, 2013, "Incentive Effects of Inheritances and Optimal Estate Taxation," American Economic Review, American Economic Association, volume 103, issue 3, pages 472-477, May, DOI: 10.1257/aer.103.3.472.
• Kathleen McGarry, 2013, "The Estate Tax and Inter Vivos Transfers over Time," American Economic Review, American Economic Association, volume 103, issue 3, pages 478-483, May, DOI: 10.1257/aer.103.3.478.
• James R. Hines, 2013, "Income and Substitution Effects of Estate Taxation," American Economic Review, American Economic Association, volume 103, issue 3, pages 484-488, May, DOI: 10.1257/aer.103.3.484.
• Klaus Desmet & Esteban Rossi-Hansberg, 2013, "Urban Accounting and Welfare," American Economic Review, American Economic Association, volume 103, issue 6, pages 2296-2327, October.
• Jacob Goldin & Tatiana Homonoff, 2013, "Smoke Gets in Your Eyes: Cigarette Tax Salience and Regressivity," American Economic Journal: Economic Policy, American Economic Association, volume 5, issue 1, pages 302-336, February, DOI: 10.1257/pol.5.1.302.
• Ben Lockwood & Francesco Porcelli, 2013, "Incentive Schemes for Local Government: Theory and Evidence from Comprehensive Performance Assessment in England," American Economic Journal: Economic Policy, American Economic Association, volume 5, issue 3, pages 254-286, August.
• Filiz Ekinci & Deniz Turan, 2013, "Evaluation of the Effects and Effectiveness of Alcopops Taxes on Juvenile Alcohol Consumption," Anadolu University Journal of Social Sciences, Anadolu University, volume 13, issue 1, pages 111-120, March.
• Angel de la Fuente, 2013, "La evolución de la financiación de las comunidades autónomas de régimen común, 2002-2010," UFAE and IAE Working Papers, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC), number 926.13, Feb.
• Angel de la Fuente, 2013, "Las finanzas autonómicas en boom y en crisis (2003-12)," UFAE and IAE Working Papers, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC), number 930.13, Apr.
• Angel de la Fuente, 2013, "La financiación de las comunidades autónomas de régimen común en 2011," UFAE and IAE Working Papers, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC), number 934.13, Sep.
• Angel de la Fuente, 2013, "La evolución de la financiación de las comunidades autónomas de régimen común, 2002-2011," UFAE and IAE Working Papers, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC), number 937.13, Oct.
• Angel De la Fuente, 2013, "El sistema de financiacion regional. La liquidacion de 2010 y algunas reflexiones sobre la reciente reforma," Working Papers, BBVA Bank, Economic Research Department, number 1303, Jan.
• Angel De la Fuente, 2013, "La evolucion de la financiacion de las comunidades autonomas de regimen comun, 2002-2010," Working Papers, BBVA Bank, Economic Research Department, number 1310, Feb.
• Angel De la Fuente, 2013, "La financiacion de las comunidades autonomas de regimen comun en 2011," Working Papers, BBVA Bank, Economic Research Department, number 1330, Oct.
• Angel De la Fuente, 2013, "La evolucion de la financiacion de las comunidades autonomas de regimen comun, 2002-2011," Working Papers, BBVA Bank, Economic Research Department, number 1332, Sep.
• Ignacio Lozano & María Adelaida Martínez, 2013, "Enrollment and quality levels of Colombia’s public basic education: Has fiscal decentralization improved them?," Borradores de Economia, Banco de la Republica de Colombia, number 747, Jan, DOI: 10.32468/be.747.
• César A.Muñoz, 2013, "Evolución de las Cifras Fiscales entre 2007 y 2011. Gobiernos Centrales de las Principales Seis Ciudades Colombianas," Borradores de Economia, Banco de la Republica de Colombia, number 773, Jul, DOI: 10.32468/be.773.
• Laura Bianchini & Federico Revelli, 2013, "Green Polities: Urban Environmental Performance and Government Popularity," Economics and Politics, Wiley Blackwell, volume 25, issue 1, pages 72-90, March, DOI: 10.1111/ecpo.12004.
• Mark Skidmore & Chad Cotti & James Alm, 2013, "The Political Economy of State Government Subsidy Adoption: The Case of Ethanol," Economics and Politics, Wiley Blackwell, volume 25, issue 2, pages 162-180, July.
• Ian Davidoff & Andrew Leigh, 2013, "How Do Stamp Duties Affect the Housing Market?," The Economic Record, The Economic Society of Australia, volume 89, issue 286, pages 396-410, September.
• Benny Geys & Steffen Osterloh, 2013, "Borders As Boundaries To Fiscal Policy Interactions? An Empirical Analysis Of Politicians’ Opinions On Rivals In The Competition For Firms," Journal of Regional Science, Wiley Blackwell, volume 53, issue 4, pages 583-606, October.
• Hongbin Cai & J. Vernon Henderson & Qinghua Zhang, 2013, "China's land market auctions: evidence of corruption?," RAND Journal of Economics, RAND Corporation, volume 44, issue 3, pages 488-521, September.
• Lars-Erik Borge & Pernille Parmer & Ragnar Torvik, 2013, "Local Natural Resource Curse?," Working Papers, Centre for Applied Macro- and Petroleum economics (CAMP), BI Norwegian Business School, number No 5/2013, Jun.
• J rgen Juel Andersen & Jon H. Fiva & Gisle James Natvik, 2013, "Voting When the Stakes Are High," Working Papers, Centre for Applied Macro- and Petroleum economics (CAMP), BI Norwegian Business School, number No 8/2013, Oct.
• G. Coco & D. De Meza & G. Pignataro & F. Reito, 2013, "Take the money and run: making profits by paying borrowers to stay home," Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna, number wp861, Jan.
• Nikolay Patonov, 2013, "Decentralization Of Public Spending And Economic Growth: An Empirical Study On The European Union," Medzinarodne vztahy (Journal of International Relations), Ekonomická univerzita, Fakulta medzinárodných vzťahov, volume 11, issue 4, pages 5-15.
• Yasna Cortés Garriga & Dusan Paredes Araya, 2013, "The Common Municipal Fund: What is the role in the convergence of local incomes?," Documentos de Trabajo en Economia y Ciencia Regional, Universidad Catolica del Norte, Chile, Department of Economics, number 45, Apr, revised Apr 2013.