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

2015

• Mukherjee, Sacchidananda, 2015, "Present State of Goods and Services Tax (GST) Reform in India," Working Papers, National Institute of Public Finance and Policy, number 15/154, Sep.
• Uma Shankar Prasad, Ph.D., 2015, "Nepal's Fiscal Federalism Model in the New Constitution: Agenda for Amendments," NRB Economic Review, Nepal Rastra Bank, Economic Research Department, volume 27, issue 2, pages 91-108, October.
• Bree J. Lang & Jon Sonstelie, 2015, "The Parcel Tax as a Source of Local Revenue for California Public Schools," National Tax Journal, National Tax Association;National Tax Journal, volume 68, issue 3, pages 545-572, September, DOI: 10.17310/ntj.2015.3.03.
• Hansjörg Blöchliger, 2015, "Reforming the Tax on Immovable Property: Taking Care of the Unloved," OECD Economics Department Working Papers, OECD Publishing, number 1205, Apr, DOI: 10.1787/5js30tw0n7kg-en.
• Sanne Zwart, 2015, "Maintaining an Efficient and Equitable Housing Market in Belgium," OECD Economics Department Working Papers, OECD Publishing, number 1208, Apr, DOI: 10.1787/5js30ttdx36c-en.
• Miki Miyaki, 2015, "Public nursery school costs and the effects of the funding reforms in Japan," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 15-27, Oct.
• Fidel Perez-Sebastian & Ohad Raveh & Yaniv Reingewertz, 2015, "Heterogeneous Vertical Tax Externalities and Macroeconomic Effects of Federal Tax Changes: The Role of Fiscal Advantage," OxCarre Working Papers, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford, number 160, Sep.
• Beata Guziejewska, 2015, "Designing A Revenue Structure In Local Self-Government Entities In Poland: Taxes Versus Grants," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 10, issue 3, pages 45-63, September, DOI: 10.12775/EQUIL.2015.024.
• Iwona Koza, 2015, "The modern challenges of regional development and socio-economic potential of town districts belonging to North macro-region of Poland," Working Papers, Institute of Economic Research, number 66/2015, Apr, revised Apr 2015.
• Alicja Sekula & Joanna Smiechowicz, 2015, "Systems of general grants for local governments in selected EU countries against the background of the general theory of fiscal policy," Working Papers, Institute of Economic Research, number 95/2015, Apr, revised Apr 2015.
• Hirota, Haruaki & Yunoue, Hideo, 2015, "基準財政需要額の算定構造の再検証―都道府県パネルデータによる実証分析―
  [Re-verification on the structure of standard fiscal needs: Evidence from Japanese prefectural data]," MPRA Paper, University Library of Munich, Germany, number 61221, Jan.
• Chatterjee, Rittwik & Chattopadhyay, Srobonti, 2015, "Collaborative Research and Rate of Interests," MPRA Paper, University Library of Munich, Germany, number 62114, Feb.
• Narayan, Laxmi, 2015, "Some Aspects of Haryana State Finances –An Exploratory Analysis," MPRA Paper, University Library of Munich, Germany, number 64697, Feb, revised Apr 2015.
• Ermini, Barbara & Santolini, Raffaella, 2015, "Differentiated property tax and urban sprawl in Italian urbanized areas," MPRA Paper, University Library of Munich, Germany, number 65460, Jul.
• Qin, Cong & Chong, Terence Tai Leung, 2015, "Can Poverty be Alleviated in China?," MPRA Paper, University Library of Munich, Germany, number 68458, Dec.
• Liou, Wayne & Nitz, Lawrence H., 2015, "Assessing the Impact of a GET Surcharge on Hawaii's Economy: A Response to Testimony from the Department of Budget and Finance on SB 727," MPRA Paper, University Library of Munich, Germany, number 68776, Aug.
• Jaelani, Aan, 2015, "Zakah Management for Poverty Alleviation in Indonesia and Brunei Darussalam," MPRA Paper, University Library of Munich, Germany, number 69646, Oct, revised 10 Nov 2015.
• Pinskaya, Milyausha & Kolesnik, Georgiy, 2015, "Разграничение Полномочий Между Федеральным И Региональным Уровнями Власти В Области Налоговых Льгот. Фискальные Последствия
  [The differentiation of the authority in tax incentives among the federal and regional levels: Fiscal implications]," MPRA Paper, University Library of Munich, Germany, number 75805, Jun.
• Mare, Mauro, 2015, "Why and How should the EU budget be reformed?," MPRA Paper, University Library of Munich, Germany, number 76112, Oct.
• Makreshanska, Suzana & Petrevski, Goran, 2015, "Fiscal Decentralization and Inflation in Central and Eastern Europe," MPRA Paper, University Library of Munich, Germany, number 77596, Feb, revised 16 Mar 2017.
• Petr Janský & Jiří Šatava, 2015, "Property Tax in Prague: Quantifying the current Situation and potential Changes on the Basis of Data from Tax Returns
  [Daň z nemovitých věcí v Praze: Kvantifikace současné situace a možných změn pomocí dat z daňových přiznání]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2015, issue 4, pages 43-62, DOI: 10.18267/j.aop.480.
• Milan Jílek, 2015, "Factors of Tax Decentralization in OECD-Europe Countries," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2015, issue 2, pages 33-49, DOI: 10.18267/j.efaj.140.
• Christoph Basten, Andrea Lassmann, Maximilian von Ehrlich, 2015, "Income Taxes, Sorting, and the Costs of Housing: Evidence from Municipal Boundaries in Switzerland," Diskussionsschriften, Universitaet Bern, Departement Volkswirtschaft - CRED, number credresearchpaper05, Jul.
• Owen Zidar & Juan Carlos Serrato & Eduardo Morales & Pablo Fajgelbaum, 2015, "State Taxes and Spatial Misallocation," 2015 Meeting Papers, Society for Economic Dynamics, number 877.
• Naoyuki Yoshino & Victor Pontines, 2015, "The “Highway Effect” on Public Finance: Case of the STAR Highway in the Philippines," ADBI Working Papers, Asian Development Bank Institute, number 549, Nov.
• Luis Ángel Hierro Recio & Pedro Atienza Montero, 2015, "El efecto estabilizador de la financiación autonómica," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 31, pages 75-100.
• Małgorzata Magdalena Dworakowska, 2015, "Determinanty finansowe wzrostu inwestycji jednostek samorządu terytorialnego," Studia z Polityki Publicznej / Public Policy Studies, Warsaw School of Economics, volume 2, issue 4, pages 1-12.
• Fabrizio Rossi & Richard J. Cebula & Don Capener, 2015, "Exploratory Panel Data Evidence on the Relative Efficacy of Real Federal as Opposed to Real State Cigarette Excise Taxes in Reducing Cigarette Smoking in the United States," Bulletin of Applied Economics, Risk Market Journals, volume 2, issue 1, pages 37-50.
• Richard J. Cebula & Fabrizio Rossi, 2015, "Does the Presence of Very Young Children and/or Older Minor-aged Children in the Home Reduce Cigarette Smoking? Panel Data Evidence for the United States," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, volume 9, issue 4, pages 430-441, November, DOI: 10.1177/0973801015596853.
• Tony Travers, 2015, "Devolving Funding and Taxation in the UK: A Unique Challenge," National Institute Economic Review, National Institute of Economic and Social Research, volume 233, issue 1, pages 5-13, August.
• Ajit Karnik & Swati Raju, 2015, "State Fiscal Capacity and Tax Effort: Evidence for Indian States," South Asian Journal of Macroeconomics and Public Finance, , volume 4, issue 2, pages 141-177, December, DOI: 10.1177/2277978715602396.
• Ioana Laura Tibulca, 2015, "Tax Convergence in the Eurozone," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 2604409, Jul.
• Paweł Felis, 2015, "Funkcja fiskalna i społeczna w powierzchniowym systemie opodatkowania nieruchomości na przykładzie gmin w Polsce," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 133-158.
• Don Drummond & Evan Capeluck, 2015, "Long-term Fiscal and Economic Projections for Canada and the Provinces and Territories, 2014-2038," CSLS Research Reports, Centre for the Study of Living Standards, number 2015-08, Jul.
• Michael Hall & Albert Link, 2015, "Technology-based state growth policies: the case of North Carolina’s Green Business Fund," The Annals of Regional Science, Springer;Western Regional Science Association, volume 54, issue 2, pages 437-449, March, DOI: 10.1007/s00168-015-0661-5.
• Ergete Ferede & Bev Dahlby & Ebenezer Adjei, 2015, "Determinants of statutory tax rate changes by the Canadian provinces," Economics of Governance, Springer, volume 16, issue 1, pages 27-51, February, DOI: 10.1007/s10101-014-0153-6.
• Georg Hirte & Stefan Tscharaktschiew, 2015, "Optimal Fuel Taxes and Heterogeneity of Cities," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), volume 35, issue 2, pages 173-209, October, DOI: 10.1007/s10037-014-0095-z.
• Vilen Lipatov & Alfons Weichenrieder, 2015, "Welfare and labor supply implications of tax competition for mobile labor," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 45, issue 2, pages 457-477, September, DOI: 10.1007/s00355-015-0898-z.
• Michael Broer, 2015, "Die Integration des Solidaritätszuschlags in die Einkommen- und Körperschaftsteuer," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 95, issue 4, pages 269-273, April, DOI: 10.1007/s10273-015-1817-8.
• Ulrich Blum & Isabelle Jänchen & Claudia Lubk, 2015, "Die Relevanz von Unternehmenszentralen für die fiskalische Leistungsfähigkeit," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 95, issue 6, pages 395-403, June, DOI: 10.1007/s10273-015-1838-3.
• Hubert Schulte, 2015, "Hamburg, Hessen und Nordrhein-Westfalen: drei klassische Zahlerländer im Abwärtstrend?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 95, issue 7, pages 476-481, July, DOI: 10.1007/s10273-015-1850-7.
• Margherita Ebraico & Savino Rua, 2015, "An Assessment of the Performance of the Italian Tax Debt Collection System," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 53, Jan.
• European Commission, 2015, "Taxation trends in the European Union: 2015 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2015, Dec.
• James Alm & Timothy R. Hodge & Gary Sands & Mark Skidmore, 2015, "Detroit Property Tax Delinquency---Social Contract in Crisis," Working Papers, Tulane University, Department of Economics, number 1508, Aug.
• James Alm & Bibek Adhikari, 2015, "The Role of Tax Exemptions and Credits," Working Papers, Tulane University, Department of Economics, number 1526, Dec.
• Pierre Kohler, 2015, "Redistributive Policies for Sustainable Development: Looking at the Role of Assets and Equity," Working Papers, United Nations, Department of Economics and Social Affairs, number 139, Jan.
• Ki-Whan Choi & David L. Sjoquist, 2015, "Economic and Spatial Effects of Land Value Taxation in an Urban Area: An Urban Computable General Equilibrium Approach," Land Economics, University of Wisconsin Press, volume 91, issue 3, pages 536-555.
• Jaime Bonet & Karelys Guzman & Joaquin Urrego & Juan Villa, 2015, "Effects of the General System of Royalties on municipal fiscal performance in Colombia: a dose-response analysis," ERSA conference papers, European Regional Science Association, number ersa15p312, Oct.
• Guido Pellegrini & Cristina Bernini & Augusto Cerqua, 2015, "Public subsidies, TFP and Efficiency: a tale of complex relationships," ERSA conference papers, European Regional Science Association, number ersa15p461, Oct.
• Viktor Trasberg, 2015, "Sub-national governments' tax structure in the EU countries," ERSA conference papers, European Regional Science Association, number ersa15p470, Oct.
• Willem Sas, 2015, "Commuting in a federation: Horizontal and vertical tax externalities revisited," ERSA conference papers, European Regional Science Association, number ersa15p690, Oct.
• Leandro De Magalhães & Lucas Ferrero, 2015, "Separation of powers and the tax level in the U.S. states," Southern Economic Journal, John Wiley & Sons, volume 82, issue 2, pages 598-619, October, DOI: 10.1002/soej.12030.
• Brad R. Humphreys & Adam Nowak, 2015, "Professional Sports Facilities, Teams and Property Values: Evidence from Seattle's Key Arena," Working Papers, Department of Economics, West Virginia University, number 15-06, May.
• Joshua Hall & Antonis Koumpias, 2015, "The Volatility of School District Income Tax Revenues: Is Tax Base Diversification a Good Idea?," Working Papers, Department of Economics, West Virginia University, number 15-14, Jun.
• Kaitlyn Harger & Brad R. Humphreys & Amanda Ross, 2015, "Do New Sports Facilities Attract New Businesses?," Working Papers, Department of Economics, West Virginia University, number 15-32, Jul.
• Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen, 2015, "Formula apportionment: Factor allocation and tax avoidance," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 199.
• Baskaran, Thushyanthan, 2015, "Tax mimicking in the short- and long-run: Evidence from German reunification," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 230.
• Becker, Lasse & Bizer, Kilian, 2015, "Federalism and innovation support for small and medium-sized enterprises: Empirical evidence in Europe," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 245.
• Baskaran, Thushyanthan, 2015, "The revenue and base effects of local tax hikes: Evidence from a quasi-experiment," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 257.
• Thöne, Michael & Happ, Daniel, 2015, "Institutionelle Strukturen zur Verbesserung von Transparenz und Wirksamkeit von Subventionen
  [Institutional structures to improve the transparency and performance of subsidies]," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 17.
• Thöne, Michael & Hummel, Caroline-Antonia & Rauch, Anna & Gerhards, Eva, 2015, "Begutachtung des kommunalen Finanzausgleichs in Brandenburg
  [Review of the municipal fiscal equalization scheme in Brandenburg]," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 18.
• Thöne, Michael & Rauch, Anna & Hummel, Caroline-Antonia, 2015, "Kommunaler Finanzausgleich in Bayern: Überprüfung der Sachgerechtigkeit des derzeitigen Verteilungsmodus der Gemeindeschlüsselzuweisungen im bayerischen kommunalen Finanzausgleich
  [Municipal fiscal equalization in Bavaria]," FiFo Reports - FiFo-Berichte, University of Cologne, FiFo Institute for Public Economics, number 19.
• Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen, 2015, "Formula apportionment: Factor allocation and tax avoidance," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/30.
• Zeddies, Götz, 2015, "Corporate Taxation and Firm Location in Germany," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 2/2015.
• Hentze, Tobias, 2015, "Länderfinanzausgleich: Eine Bewertung aktueller Vorschläge zur Neuordnung der Bund-Länder-Finanzen," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 29/2015.
• Henger, Ralph & Schaefer, Thilo, 2015, "Mehr Boden für die Grundsteuer: Eine Simulationsanalyse verschiedener Grundsteuermodelle," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 32/2015.
• Hentze, Tobias, 2015, "Reform des Länderfinanzausgleichs: Eine Bewertung des Vorschlags der Bundesländer," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 38/2015.
• Holzmann, Carolin & von Schwerin, Axel, 2015, "Economic integration and interdependence of tax policy," FAU Discussion Papers in Economics, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics, number 14/2015.
• Thöne, Michael, 2015, "Blockade beim deutschen Finanzausgleich: Ein Vorschlag zur Güte," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics, number 15-1.
• Holzmann, Carolin & von Schwerin, Axel, 2015, "Economic Integration and Local Tax Mimicking," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 112893.
• von Schwerin, Axel, 2015, "Effective Burden of Business Taxation and Tax Eff ort of Local Governments," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 112955.
• Löffler, Max & Siegloch, Sebastian, 2015, "Property Taxation, Local Labor Markets and Rental Housing," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 112967.
• Baskaran, Thushyanthan, 2015, "Tax mimicking in the short- and the long-run: Evidence from German reunification," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 113088.
• Fuest, Clemens & Xing, Jing, 2015, "How can a country 'graduate' from procyclical fiscal policy? Evidence from China," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 15-068.
• Bräutigam, Rainer & Spengel, Christoph, 2015, "Steuerpolitik in Deutschland: Eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 15-070.
• Blesse, Sebastian & Martin, Thorsten, 2015, "Let's stay in touch - evidence on the role of social learning in local tax interactions," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 15-081.

2014

• Liran Einav & Dan Knoepfle & Jonathan Levin & Neel Sundaresan, 2014, "Sales Taxes and Internet Commerce," American Economic Review, American Economic Association, volume 104, issue 1, pages 1-26, January.
• Antonio Acconcia & Giancarlo Corsetti & Saverio Simonelli, 2014, "Mafia and Public Spending: Evidence on the Fiscal Multiplier from a Quasi-experiment," American Economic Review, American Economic Association, volume 104, issue 7, pages 2185-2209, July.
• Andrea Robbett, 2014, "Local Institutions and the Dynamics of Community Sorting," American Economic Journal: Microeconomics, American Economic Association, volume 6, issue 3, pages 136-156, August.
• Zhang, ZhongXiang, 2014, "Energy Prices, Subsidies and Resource Tax Reform in China," Working Papers, Australian National University, Centre for Climate Economics & Policy, number 249426, Jun, DOI: 10.22004/ag.econ.249426.
• Zhang, ZhongXiang, 2014, "Programs, Prices and Policies Towards Energy Conservation and Environmental Quality in China," Working Papers, Australian National University, Centre for Climate Economics & Policy, number 249427, Jun, DOI: 10.22004/ag.econ.249427.
• Zhang, ZhongXiang, 2014, "Programs, Prices and Policies Towards Energy Conservation and Environmental Quality in China," Climate Change and Sustainable Development, Fondazione Eni Enrico Mattei (FEEM), number 177306, Jun, DOI: 10.22004/ag.econ.177306.
• Zhang, ZhongXiang, , "Energy Prices, Subsidies and Resource Tax Reform in China," Energy: Resources and Markets, Fondazione Eni Enrico Mattei (FEEM), number 183095, DOI: 10.22004/ag.econ.183095.
• Santiago Díaz, 2014, "Las Instituciones y otros determinantes del Esfuerzo Fiscal de los Municipios Argentinos," CEFIP, Working Papers, CEFIP, Universidad Nacional de La Plata, number 012, Aug.
• Andrea Filippo Presbitero & Agnese Sacchi & Alberto Zazzaro, 2014, "Property Tax and Fiscal Discipline in OECD Countries," Mo.Fi.R. Working Papers, Money and Finance Research group (Mo.Fi.R.) - Univ. Politecnica Marche - Dept. Economic and Social Sciences, number 95, May.
• Daria Królak, 2014, "Wp³yw podatku od spadków i darowizn na kszta³towanie siê dochodów w³asnych gminy na przyk³adzie wybranych gmin/The impact of inheritance and gift tax on the formation of local government revenue with selected local governments as an example," Journal of Finance and Financial Law, University of Lodz, Faculty of Economics and Sociology, Faculty of Law and Administration, volume 3, issue 1, pages 37-53, February.
• Angel De la Fuente, 2014, "La financiacion de las comunidades autonomas de regimen comun en 2012," Working Papers, BBVA Bank, Economic Research Department, number 1422, Sep.
• Angel De la Fuente, 2014, "La evolucion de la financiacion de las comunidades autonomas de regimen comun, 2002-2012," Working Papers, BBVA Bank, Economic Research Department, number 1425, Sep.
• Giovanna Messina & Marco Savegnago, 2014, "Beyond the acronyms: local property taxation in Italy," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 250, Nov.
• Jaime Bonet & Joaquín Urrego, 2014, "El Sistema General de Regalías: ¿mejoró, empeoró o quedó igual?," Documentos de trabajo sobre Economía Regional y Urbana, Banco de la Republica de Colombia, number 198, Jan, DOI: 10.32468/dtseru.198.
• Jaime Bonet & Karelys Guzmán Finol & Joaquín Urrego & Juan Miguel Villa, 2014, "Efectos del nuevo Sistema General de Regalías sobre el desempeño fiscal municipal: un análisis dosis-respuesta," Documentos de trabajo sobre Economía Regional y Urbana, Banco de la Republica de Colombia, number 203, Jun, DOI: 10.32468/dtseru.203.
• ZhongXiang Zhang, 2014, "Energy Prices, Subsidies and Resource Tax Reform in China," Asia and the Pacific Policy Studies, Wiley Blackwell, volume 1, issue 3, pages 439-454, September.
• Kent R. Grote & Victor A. Matheson, 2014, "The Impact of State Lotteries and Casinos on State Bankruptcy Filings," Growth and Change, Wiley Blackwell, volume 45, issue 1, pages 121-135, March.
• James Alm & Kyle Borders, 2014, "Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax," Public Budgeting & Finance, Wiley Blackwell, volume 34, issue 4, pages 61-79, December.
• Bossi Luca & Gomis-Porqueras Pedro & Kelly David L., 2014, "Optimal second best taxation of addictive goods in dynamic general equilibrium: a revenue raising perspective," The B.E. Journal of Macroeconomics, De Gruyter, volume 14, issue 1, pages 75-118, January, DOI: 10.1515/bejm-2013-0099.
• Büttner Thiess & Scheffler Wolfram & von Schwerin Axel, 2014, "Die Hebesatzpolitik bei der Gewerbesteuer nach den Unternehmensteuerreformen," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 15, issue 4, pages 346-354, December, DOI: 10.1515/pwp-2014-0028.
• David Neumark & Helen Simpson, 2014, "Place-Based Policies," The Centre for Market and Public Organisation, The Centre for Market and Public Organisation, University of Bristol, UK, number 14/331, Jul.
• David Neumark & Helen Simpson, 2014, "Place-based policies," Working Papers, Oxford University Centre for Business Taxation, number 1410.
• Benjamin Dachis & Adam Found & Peter Tomlinson, 2014, "The 2014 C.D. Howe Institute Business Tax Burden Ranking," e-briefs, C.D. Howe Institute, number 187, Oct.
• Benjamin Larin & Bernd Süssmuth, 2014, "Fiscal Autonomy and Fiscal Sustainability: Subnational Taxation and Public Indebtedness in Contemporary Spain," CESifo Working Paper Series, CESifo, number 4726.
• David Agrawal & William H. Hoyt, 2014, "State Tax Differentials, Cross-Border Commuting, and Commuting Times in Multi-State Metropolitan Areas," CESifo Working Paper Series, CESifo, number 4852.
• 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, CESifo, number 4896.
• Thomas Eichner & Rüdiger Pethig, 2014, "Stable and Sustainable Global Tax Coordination with Leviathan Governments," CESifo Working Paper Series, CESifo, number 4909.
• David Agrawal, 2014, "Lost in America: Evidence on Local Sales Taxes from National Panel Data," CESifo Working Paper Series, CESifo, number 4943.
• Marius Brülhart & Sam Bucovetsky & Kurt Schmidheiny, 2014, "Taxes in Cities," CESifo Working Paper Series, CESifo, number 4951.
• Alexander Eck & Felix Rösel & Johannes Steinbrecher, 2014, "Bundesgebiet Berlin statt Länderfinanzausgleich: Ein finanzieller Bumerang für die Geberländer," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 21, issue 01, pages 27-32, February.
• René Geißler, 2014, "Nachhaltig und solidarisch? Ein Ausblick auf die kommenden Verhandlungen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 67, issue 01, pages 04-08, January.
• Thomas Lenk, 2014, "Anmerkungen zur Klage des Freistaates Bayern und des Landes Hessen gegen den Bund-Länder-Finanzausgleich," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 67, issue 01, pages 09-14, January.
• André W. Heinemann, 2014, "Finanzströme im deutschen Bundesstaat: Vertikale und horizontale Aspekte der Gewährleistung angemessener Finanzausstattungen der öffentlichen Haushalte von Bund, Ländern und Gemeinden," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 67, issue 01, pages 15-20, January.
• Joachim Ragnitz, 2014, "Länderfinanzausgleich: Zeit für grundlegende Reformen!," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 67, issue 01, pages 21-25, January.
• Michael Thöne, 2014, "Vertikaler, transparenter aufgabengerechter: Agenda für einen Bund-Länder-Finanzausgleichs für das 21. Jahrhundert," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 67, issue 01, pages 26-31, January.
• Lars P. Feld & Jan Schnellenbach, 2014, "Mehr Autonomie für die Bundesländer: Ansatzpunkte zu einer grundlegenden Reform der Bund-Länder-Finanzbeziehungen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 67, issue 01, pages 32-36, January.
• Wolfgang Renzsch, 2014, "»… hierbei sind die Finanzkraft und der Finanzbedarf der Gemeinden (Gemeindeverbände) zu berücksichtigen.«: Zu einigen Problemen bundesgesetzlich konstituierter Lasten der Gemeinden im Finanzausgleich," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 67, issue 01, pages 37-42, January.
• Ingolf Deubel, 2014, "Schuldenbremse und Finanzausgleich: Wie stark muss der Finanzausgleich im Jahr 2020 ausgleichen, damit (fast) alle Länder die Schuldenbremse einhalten können?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 67, issue 01, pages 43-51, January.
• Björn Kauder, 2014, "Spatial Administrative Structure and Intra-Metropolitan Tax Competition," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 191.
• Jaime Bonet & Joaqu�n Urrego, 2014, "El Sistema General de Regalías: ¿mejoró, empeoró o quedó igual?," Documentos de Trabajo Sobre Economía Regional y Urbana, Banco de la República, Economía Regional, number 11545, Jan, DOI: 10.32468/dtseru.198.
• Jaime Bonet & Karelys Guzm�n Finol & Joaqu�n Urrego & Juan Miguel Villa, 2014, "Efectos del nuevo Sistema General de Regalías sobre el desempeno fiscal municipal: un análisis dosis-respuesta," Documentos de Trabajo Sobre Economía Regional y Urbana, Banco de la República, Economía Regional, number 11594, Jun, DOI: 10.32468/dtseru.203.
• John Jairo Bustamante - Juan Camilo Galvis & Juan Camilo Galvis, 2014, "Desempeno fiscal del Valle de Aburrá y gasto social descentralizado: 1994 - 2009," Revista de Economía y Administración, Universidad Autónoma de Occidente.
• José Joaquín Pinto Bernal, 2014, "Fiscalidad e independencia en Panamá, 1780-1845," Tiempo y Economía, Universidad de Bogotá Jorge Tadeo Lozano, volume 1, issue 1, pages 11-37.
• Brülhart, Marius & Schmidheiny, Kurt & Bucovetsky, Sam, 2014, "Taxes in Cities," CEPR Discussion Papers, Centre for Economic Policy Research, number 10114, Aug.
• 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.
• Jes s Clemente L pez & Pedro Garc a Castrillo & Mar a A. Gonz lez Alvarez & Marcos Sanso Frago, 2014, "Una evaluaci n de la efectividad de la formaci n ocupacional para desempleados antes y despu s de la crisis econ mica: el caso de Arag n," 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(0xaa4b2c98).
• 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(0xaac43ec8), DOI: http://dx.doi.org/10.18235/0014363.
• 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.