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

• 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.
• Christine Neill, 2013, "What You Don't Know Can't Help You: Lessons of Behavioural Economics for Tax-Based Student Aid," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 393, November.
• Benjaming Dachis & Adam Found & Peter Tomlinson, 2013, "What Gets Measured Gets Managed: The Economic Burden of Business Property Taxes," e-briefs, C.D. Howe Institute, number 166, Oct.
• Timothy R. Hodge & Mark Skidmore & Gary Sands & Daniel McMillen, 2013, "Tax Base Erosion and Inequity from Michigan's Assessment Growth Limit: The Case of Detroit," CESifo Working Paper Series, CESifo, number 4098.
• Jon H. Fiva & Olle Folke & Rune J. Sørensen, 2013, "The Power of Parties," CESifo Working Paper Series, CESifo, number 4119.
• Gabriel Ahlfeldt & Wolfgang Maennig, 2013, "Homevoters vs. Leasevoters: A Spatial Analysis of Airport Effects," CESifo Working Paper Series, CESifo, number 4301.
• Alexander Eck & Christian Thater, 2013, "Elemente kommunaler Finanzausgleichssysteme in Deutschland," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 20, issue 02, pages 33-35, April.
• Jan Kluge & Christian Thater, 2013, "Pendlerverflechtungen in Sachsen – Mögliche Auswirkungen auf den kommunalen Finanzausgleich," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 20, issue 03, pages 03-09, June.
• André W. Heinemann, 2013, "Finanzströme im Bundesstaat – Grundlagen für eine Föderalismusreform III in Deutschland," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 20, issue 03, pages 14-20, June.
• Joachim Ragnitz, 2013, "Zensus 2011: Auswirkungen auf die öffentlichen Haushalte der Bundesländer," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 20, issue 04, pages 03-04, August.
• Alexander Eck, 2013, "Der Zensus 2011 und der Gleichmäßigkeitsgrundsatz II im kommunalen Finanzausgleich des Freistaates Sachsen," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 20, issue 04, pages 34-36, August.
• Joachim Ragnitz, 2013, "Wie funktioniert eigentlich der Länderfinanzausgleich?," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 20, issue 06, pages 05-19, December.
• Florina POPA, 2013, "Aspects Of Decentralization In The Context Of Public Administration Reform," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 126-133, June.
• Fabio S√°nchez Torres & MÔøΩnica PachÔøΩn, 2013, "Descentralizaci√≥n, Esfuerzo Fiscal y Progreso Social en Colombia en el Nivel Local, 1994-2009: ¬øPor qu√© Importa la Pol√≠tica Nacional?," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 11468, Aug.
• Fabio S√°nchez & Irina EspaÔøΩa, 2013, "Estructura, Potencial y Desaf√≠os del Impuesto Predial en Colombia," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 11893, Sep.
• Ignacio Lozano & Mar�a Adelaida Mart�nez, 2013, "Enrollment and Quality Levels of Colombia's Public Basic Education: Has Fiscal Decentralization Improved Them?," Borradores de Economia, Banco de la Republica, number 10387, Jan.
• C�sar A. Mu�oz, 2013, "Evoluci�n de las Cifras Fiscales entre 2007 y 2011. Gobiernos Centrales de las Principales Seis Ciudades Colombianas," Borradores de Economia, Banco de la Republica, number 10971, Jul.
• Oliver Mora Toscano, 2013, "La reforma tributaria de 1935 y el fortalecimiento de la tributación directa en Colombia," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia.
• César Munoz C., 2013, "Boletín de Finanzas Públicas Territoriales, Gobiernos Centrales Departamentales, y Gobiernos Centrales Municipales incluidas Capitales, cierre a diciembre de 2012," Perfil de Coyuntura Económica, Universidad de Antioquia, CIE, issue 22, pages 141-177.
• Jaime Bonet Moron & Fabio Rueda Devivero, 2013, "Esfuerzo fiscal municipal en Guatemala," Revista Economía y Región, Universidad Tecnológica de Bolívar, volume 7, issue 2, pages 5-41.
• GAIGNé, Carl & RIOU , Stéphane & THISSE , Jacques & ,, 2013, "How to make the metropolitan area work? Neither big government, nor laissez-faire," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2013065, Dec.
• Alexeev, Michael & Weber, Shlomo, 2013, "Russian Fiscal Federalism: Impact of Political and Fiscal (De)centralization," CEPR Discussion Papers, Centre for Economic Policy Research, number 9356, Feb.
• Thisse, Jacques-François & Gaigné, Carl & Riou, Stéphane, 2013, "How to make the metropolitan area work? Neither big government, nor laissez-faire," CEPR Discussion Papers, Centre for Economic Policy Research, number 9499, Jun.
• Violeta ISAI & Riana Iren RADU, 2013, "Accounting and Fiscality in the Ottoman Empire," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 53-58.
• Michael Broer, 2013, "Grundsteuer: Gemeindesteuer und "Reichensteuer"?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 82, issue 1, pages 191-206, DOI: 10.3790/vjh.82.1.191.
• Stefan Bach & Tony Mudrack, 2013, "Reichensteuer-Erhöhungen: durch Finanzausgleich profitieren auch arme Bundesländer," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 80, issue 36, pages 13-22.
• Kopczuk, Wojciech & Marion, Justin & Muehlegger, Erich & Slemrod, Joel, 2013, "Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-Through of State Diesel Taxes," Working Paper Series, Harvard University, John F. Kennedy School of Government, number rwp13-027, Sep.
• Ji, Jingjing & Ye, Zhiqiang & Zhang, Shunming, 2013, "Welfare analysis on optimal enterprise tax rate in China," Economic Modelling, Elsevier, volume 33, issue C, pages 149-158, DOI: 10.1016/j.econmod.2013.03.019.
• Makowsky, Michael & Sanders, Shane, 2013, "Political costs and fiscal benefits: The political economy of residential property value assessment under Proposition 212," Economics Letters, Elsevier, volume 120, issue 3, pages 359-363, DOI: 10.1016/j.econlet.2013.05.010.
• González-Limón, José Manuel & Pablo-Romero, María del P. & Sánchez-Braza, Antonio, 2013, "Understanding local adoption of tax credits to promote solar-thermal energy: Spanish municipalities' case," Energy, Elsevier, volume 62, issue C, pages 277-284, DOI: 10.1016/j.energy.2013.09.051.
• Dyreng, Scott D. & Lindsey, Bradley P. & Thornock, Jacob R., 2013, "Exploring the role Delaware plays as a domestic tax haven," Journal of Financial Economics, Elsevier, volume 108, issue 3, pages 751-772, DOI: 10.1016/j.jfineco.2013.01.004.
• Braid, Ralph M., 2013, "State and local tax competition in a spatial model with sales taxes and residential property taxes," Journal of Urban Economics, Elsevier, volume 75, issue C, pages 57-67, DOI: 10.1016/j.jue.2012.11.003.
• Felix, R. Alison & Hines, James R., 2013, "Who offers tax-based business development incentives?," Journal of Urban Economics, Elsevier, volume 75, issue C, pages 80-91, DOI: 10.1016/j.jue.2012.12.003.
• Oto-Peralías, Daniel & Romero-Ávila, Diego & Usabiaga, Carlos, 2013, "Does fiscal decentralization mitigate the adverse effects of corruption on public deficits?," European Journal of Political Economy, Elsevier, volume 32, issue C, pages 205-231, DOI: 10.1016/j.ejpoleco.2013.07.005.
• Janeba, Eckhard & Osterloh, Steffen, 2013, "Tax and the city — A theory of local tax competition," Journal of Public Economics, Elsevier, volume 106, issue C, pages 89-100, DOI: 10.1016/j.jpubeco.2013.07.004.
• Kalamov, Zarko Y., 2013, "Risk sharing and the efficiency of public good provision under tax competition," Regional Science and Urban Economics, Elsevier, volume 43, issue 4, pages 676-683, DOI: 10.1016/j.regsciurbeco.2013.03.002.
• Sen, Akshaya Kumar & Tiwari, Geetam & Upadhyay, Vrajaindra, 2013, "Strategies of state and local government in management of urban transport problems – A case of Delhi," Research in Transportation Economics, Elsevier, volume 38, issue 1, pages 11-21, DOI: 10.1016/j.retrec.2012.05.006.
• Pérez López, Gemma & Plata Díaz, Ana María & Zafra Gómez, José L. & López Hernández, Antonio M., 2013, "Deuda viva municipal en un contexto de crisis económica: análisis de los factores determinantes y de las formas de gestión," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 16, issue 2, pages 83-93, DOI: 10.1016/j.rcsar.2012.12.001.
• Daniel Oto Peralías & Diego Romero-Ávila & Carlos Usabiaga, 2013, "Does fiscal decentralization mitigate the adverse effects of corruption on public deficit?," EcoMod2013, EcoMod, number 5690, Jun.
• Leonardo Letelier S. & José Luis Sáez Lozano, 2013, "Fiscal Decentralization in Specific Areas of Government. A Technical Note," Economía Mexicana NUEVA ÉPOCA, CIDE, División de Economía, volume 0, issue 2, pages 357-373, July-Dece.
• Matsaganis, Manos & Sutherland, Holly & Levy, Horacio, 2013, "Towards a European Union Child Basic Income? Within and between country effects," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM6/13, Mar.
• Andrea Zatti & Fiorenza Carraro, 2013, "Environmental taxation and municipal fiscal federalism: remarks and perspectives on the Italian case study," ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT, FrancoAngeli Editore, volume 2013, issue 2, pages 61-92.
• Xiaofang Dong & Shihe Fu & Yufei Yuan, 2013, "Impact Fees and Real Estate Prices: Evidence from 35 Chinese Cities," Frontiers of Economics in China-Selected Publications from Chinese Universities, Higher Education Press, volume 8, issue 2, pages 207-219, June.
• Meriläinen, Jaakko, 2013, "Do Single-Party and Coalition Governments Differ in their Economic Outcomes? Evidence from Finnish Municipalities," Working Papers, VATT Institute for Economic Research, number 51.
• Rajashri Chakrabarti & Max Livingston & Joydeep Roy, 2013, "Did cuts in state aid during the Great Recession lead to changes in local property taxes?," Staff Reports, Federal Reserve Bank of New York, number 643, Oct.
• Lisa Grazzini & Alessandro Petretto, 2013, "Federalism with Bicameralism," Working Papers - Economics, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa, number wp2013_01.rdf.
• Carl Gaigné & Stéphane Riou & Jacques-François Thisse, 2013, "How to make the metropolitan area work ? Neither big government, nor laissez-faire," Working Papers, Groupe d'Analyse et de Théorie Economique Lyon St-Etienne (GATE Lyon St-Etienne), Université de Lyon, number 1318.
• Hebatallah Ghoneim, 2013, "Ration Cards in Egypt: Targeting, Leakage, and Costs," Working Papers, The German University in Cairo, Faculty of Management Technology, number 36, Oct.
• Carl Gaigne & Stéphane Riou & Jacques-François Thisse, 2013, "How to make the metropolitan areas work: neither big government nor laissez-faire," Post-Print, HAL, number halshs-00828729, Apr.
• Fabio Padovano & Ilaria Petrarca, 2013, "When and how politicians take 'scandalous' decisions?," Post-Print, HAL, number halshs-00911850, DOI: 10.1007/s10602-013-9145-8.
• Jean-Michel Josselin & Fabio Padovano & Yvon Rocaboy, 2013, "Grant legislation vs. political factors as determinants of soft budget spending behaviors. Comparison between Italian and French regions," Post-Print, HAL, number halshs-00920780.
• Carl Gaigne & Stéphane Riou & Jacques-François Thisse, 2013, "How to make the metropolitan area work ? Neither big government, nor laissez-faire," Post-Print, HAL, number halshs-00941063, Jul.
• Carl Gaigne & Stéphane Riou & Jacques-François Thisse, 2013, "How to make the metropolitan areas work: neither big government nor laissez-faire," Post-Print, HAL, number halshs-01096224, Apr.
• Carl Gaigné & Stéphane Riou & Jacques-François Thisse, 2013, "How to make the metropolitan area work ? Neither big government, nor laissez-faire," Working Papers, HAL, number halshs-00816405, Apr.
• Kent Grote & Victor Matheson, 2013, "The Impact of State Lotteries and Casinos on State Bankruptcy Filings," Working Papers, College of the Holy Cross, Department of Economics, number 1302, Feb.
• Kent Grote & Victor Matheson, 2013, "Should Gambling Markets be Privatized? An Examination of State Lotteries in the United States," Working Papers, College of the Holy Cross, Department of Economics, number 1303, May.
• Ando, Michihito, 2013, "How Much Should We Trust Regression-Kink-Design Estimates?," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2013:15, Nov.
• Ando, Michihito, 2013, "Estimating the effects of nuclear power facilities on local income levels: A quasi-experimental approach," Working Paper Series, Uppsala University, Department of Economics, number 2013:3, Jan.
• Ando, Michihito, 2013, "How Much Should We Trust Regression-Kink-Design Estimates?," Working Paper Series, Uppsala University, Department of Economics, number 2013:22, Nov.
• Yuzuru MIYATA & Any WAHYUNI & Hiroyuki SHIBUSAWA, 2013, "Economic Analysis Of The Impact Of Carbon Tax On The Economy Of Makassar City, Indonesia," Regional Science Inquiry, Hellenic Association of Regional Scientists, volume 0, issue 2, pages 15-31, December.
• Pauser, Johannes, 2013, "Capital mobility, imperfect labour markets, and the provision of public goods," IAB-Discussion Paper, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], number 201309.
• Gabriel M. Ahlfeldt & Wolfgang Maennig, 2013, "Homevoters vs. leasevoters: a spatial analysis of airport effects," Working Papers, Institut d'Economia de Barcelona (IEB), number 2013/15.
• Bev Dahlby & Jonathan Rodden, 2013, "A political economy model of the vertical fiscal gap and vertical fiscal imbalances in a federation," Working Papers, Institut d'Economia de Barcelona (IEB), number 2013/18.
• Horacio Levy & Manos Matsaganis & Holly Sutherland, 2013, "Towards a European Union Child Basic Income? Within and between country effects," International Journal of Microsimulation, International Microsimulation Association, volume 1, issue 6, pages 63-85.
• Chiara Agnoletti & Chiara Bocci & Claudia Ferretti & Patrizia Lattarulo, 2013, "From IMU to TASI: an estimate for Tuscany," Miscellanea, Istituto Regionale per la Programmazione Economica della Toscana, number 473.
• Nichols, Mark W. & Tosun, Mehmet S., 2013, "The Impact of Legalized Casino Gambling on Crime," IZA Discussion Papers, IZA Network @ LISER, number 7299, Mar.
• Davidoff, Ian & Leigh, Andrew, 2013, "How Do Stamp Duties Affect the Housing Market?," IZA Discussion Papers, IZA Network @ LISER, number 7463, Jun.
• Maria Teresa Balaguer-Coll & Diego Prior & Emili Tortosa-Ausina, 2013, "On the determinants of local government debt: Does one size fit all?," Working Papers, Economics Department, Universitat Jaume I, Castellón (Spain), number 2013/16.
• Fabio Padovano & Ilaria Petrarca, 2013, "When and how politicians take ‘scandalous’ decisions?," Constitutional Political Economy, Springer, volume 24, issue 4, pages 336-351, December, DOI: 10.1007/s10602-013-9145-8.
• Karen Crabbé & Karolien De Bruyne, 2013, "Taxes, Agglomeration Rents and Location Decisions of Firms," De Economist, Springer, volume 161, issue 4, pages 421-446, December, DOI: 10.1007/s10645-013-9215-3.
• Alexander Fink & Richard Wagner, 2013, "Political entrepreneurship and the formation of special districts," European Journal of Law and Economics, Springer, volume 35, issue 3, pages 427-439, June, DOI: 10.1007/s10657-010-9216-5.
• Sijbren Cnossen, 2013, "Preparing the way for a modern GST in India," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 4, pages 715-723, August, DOI: 10.1007/s10797-013-9281-0.
• Caroline Buts & Marc Jegers, 2013, "The Effect of ‘State Aid’ on Market Shares: An Empirical Investigation in an EU Member State," Journal of Industry, Competition and Trade, Springer, volume 13, issue 1, pages 89-100, March, DOI: 10.1007/s10842-012-0132-y.
• Maria Balaguer-Coll & Diego Prior & Emili Tortosa-Ausina, 2013, "Output complexity, environmental conditions, and the efficiency of municipalities," Journal of Productivity Analysis, Springer, volume 39, issue 3, pages 303-324, June, DOI: 10.1007/s11123-012-0307-x.
• Jeremy Jackson, 2013, "Tax earmarking, party politics and gubernatorial veto: theory and evidence from US states," Public Choice, Springer, volume 155, issue 1, pages 1-18, April, DOI: 10.1007/s11127-011-9822-y.
• Paolo Liberati & Agnese Sacchi, 2013, "Tax decentralization and local government size," Public Choice, Springer, volume 157, issue 1, pages 183-205, October, DOI: 10.1007/s11127-012-9937-9.
• Andreea Dragoi & Cristina Balgar, 2013, "Financing Rural Development in Romania – Challenges and Opportunities," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 3, pages 51-56, September.
• Florian Chatagny & Boriss Siliverstovs, 2013, "Sous-estimation des recettes fiscales dans les cantons suisses: prudence ou erreur systématique?," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, volume 7, issue 1, pages 77-90, March, DOI: 10.3929/ethz-a-005427569.
• Florian Chatagny & Boriss Siliverstovs, 2013, "Rationality of Direct Tax Revenue Forecasts under Asymmetric Losses," KOF Working papers, KOF Swiss Economic Institute, ETH Zurich, number 13-324, Apr, DOI: 10.3929/ethz-a-007597571.
• Florian Chatagny, 2013, "Incentive Effects of Fiscal Rules on the Finance Minister's Behaviour: Evidence from Revenue Projections in Swiss Cantons," KOF Working papers, KOF Swiss Economic Institute, ETH Zurich, number 13-347, Jan, DOI: 10.3929/ethz-a-010034062.
• 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., volume 1, issue 4, pages 57-69.
• Jean-Michel Josselin & Fabio Padovano & Yvon Rocaboy, 2013, "Grant legislation vs. political factors as determinants of soft budget spending behaviors. Comparison between Italian and French regions," European Journal of Comparative Economics, Cattaneo University (LIUC), volume 10, issue 3, pages 317-354, December.
• Gambke Thomas, 2013, "Die Vermögensteuer – Ein Comeback in der Krise?," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 62, issue 2, pages 161-170, August, DOI: 10.1515/zfwp-2013-0205.
• Goebel Lutz, 2013, "Die Vermögensteuer – Comeback in der Krise? Oder: Wie importieren wir die Krise auch zu uns?," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 62, issue 2, pages 171-179, August, DOI: 10.1515/zfwp-2013-0206.
• Arentz Oliver & Roth Steffen J., 2013, "Nehmt von den Reichen? Die Vermögensteuer zwischen Anspruch und Wirklichkeit," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 62, issue 2, pages 180-193, August, DOI: 10.1515/zfwp-2013-0207.
• Fabio FIORILLO & Dario ROMANO, 2013, "Alcuni profili economici della riforma IMU: un case study su Ancona e Senigallia," Economia Marche / Journal of Applied Economics, Universita' Politecnica delle Marche (I) / Fondazione Aristide Merloni (I), volume 0, issue 1, pages 37-48, June.
• Benno Torgler, 2013, "A Field Experiment in Moral Suasion and Tax Compliance Focusing on Underdeclaration and Overdeduction," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 4, pages 393-411, December, DOI: 10.1628/001522108X675647.
• Salvatore Bimonte & Arsenio Stabile, 2013, "Veni, vidi, ICI. Is there any trade-off between land use and local taxation?," Politica economica, Società editrice il Mulino, issue 2, pages 215-235.
• Wojciech Kopczuk & Justin Marion & Erich Muehlegger & Joel Slemrod, 2013, "Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 19410, Sep.
• Lars-Erik Borge & Pernille Parmer & Ragnar Torvik, 2013, "Local Natural Resource Curse?," Working Paper Series, Department of Economics, Norwegian University of Science and Technology, number 14913, Jun.
• Fernando M. Aragon, 2013, "Local Spending, Transfers, and Costly Tax Collection," National Tax Journal, National Tax Association;National Tax Journal, volume 66, issue 2, pages 343-370, June, DOI: 10.17310/ntj.2013.2.03.
• Katya Strahilova, 2013, "Information Aspects of Local Administrative Policy," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 87-97, Janyary.
• Xiao Wang & Richard Herd, 2013, "The System of Revenue Sharing and Fiscal Transfers in China," OECD Economics Department Working Papers, OECD Publishing, number 1030, Feb, DOI: 10.1787/5k4bwnwtmx0r-en.
• Marnie Griffith, 2013, "Measures Supporting Minerals and Primary Metals Extraction and Processing: Case Study: Australia," OECD Trade and Environment Working Papers, OECD Publishing, number 2013/3, Jul, DOI: 10.1787/5k43n12wlnr0-en.
• Bilan Irina, 2013, "Effects of the Economic and Financial Crisis on the Revenues and Expenditures of Romanian Local Governments," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1108-1113, May.
• José da Silva Costa & Armindo Cravalho, 2013, "Yardstick Competition among Portuguese Municipalities: The Case of Urban Property Tax (IMI)," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 495, May.
• Fernando, Estrada, 2013, "Estado y política pública en Colombia: Un balance desde la teoría política
  [State and public policy in Colombia]," MPRA Paper, University Library of Munich, Germany, number 45223.
• Cebula, Richard & Nair-Reichert, Usha & Coombs, Christopher, 2013, "Gross In-Migration and Public Policy in the U.S. during the Great Recession: An Exploratory Empirical Analysis, 2008-2009," MPRA Paper, University Library of Munich, Germany, number 55449, Dec.
• Clemens, Jeffrey, 2013, "State Fiscal Adjustment During Times of Stress: Possible Causes of the Severity and Composition of Budget Cuts," MPRA Paper, University Library of Munich, Germany, number 55921, Jan.
• Cebula, Richard & Nair-Reichert, Usha & Coombs, Christopher, 2013, "Total State In-Migration and Public Policy in the United States: A Comparative Analysis of the Great recession and the Pre- and Post-Great Recession Years," MPRA Paper, University Library of Munich, Germany, number 56484, Nov, revised 02 Feb 2014.
• Estrada, Fernando, 2013, "Estabilidad política y poder fiscal
  [political stability and tax power]," MPRA Paper, University Library of Munich, Germany, number 58458, revised 2014.
• Yu, Yihua & Wang, Jing & Tian, Xi, 2013, "Identifying the Flypaper Effect in the Presence of Spatial Dependence: Evidence from Education in China’s Counties," MPRA Paper, University Library of Munich, Germany, number 61616, Jun.
• Barja, Gover & Villarroel, Sergio & Zavaleta, David, 2013, "Institutional design and implicit incentives in Bolivia's decentralization model," MPRA Paper, University Library of Munich, Germany, number 66050, Mar.
• Margaret Chitiga-Mabugu & Nara Monkam, 2013, "Assessing Fiscal Capacity at the Local Government Level in South Africa," Working Papers, University of Pretoria, Department of Economics, number 201376, Nov.
• Lucie Sedmihradská, 2013, "Property Tax Autonomy of Municipalities in the Czech Republic and Slovakia
  [Daňová pravomoc obcí u daně z nemovitostí v České republice a na Slovensku]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2013, issue 1, pages 68-80, DOI: 10.18267/j.aop.394.
• Vladimír Hobza, 2013, "Reflections on normative economic base of institutional subsidies to sport in municipalities," Ekonomika a Management, Prague University of Economics and Business, volume 2013, issue 4.
• Brad Humphreys & Li Zhou, 2013, "Sports Facilities, Agglomeration, and Urban Redevelopment," Working Papers, University of Alberta, Department of Economics, number 2013-04, Apr.
• Jaime Vallés-Giménez & Anabel Zárate-Marco, 2013, "Environmental taxation and industrial water use in Spain," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 25, pages 133-162.