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

2013

• Gover Barja Daza & Sergio Villarroel Böhrt & David Zavaleta Castellón, 2013, "Institutional Design and Implicit Incentives in Bolivia's Decentralization Model," Revista Latinoamericana de Desarrollo Economico, Carrera de Economía de la Universidad Católica Boliviana (UCB), issue 19, pages 137-211.
• Agnese Sacchi & Aline Pennisi, 2013, "Is direct democracy a problem or a promise for fiscal outcomes? The case of the United States," Departmental Working Papers of Economics - University 'Roma Tre', Department of Economics - University Roma Tre, number 0178, Jul.
• Shun-ichiro Bessho & Masayoshi Hayashi, 2013, "Estimating the Social Marginal Cost of Public Funds," Public Finance Review, , volume 41, issue 3, pages 360-385, May, DOI: 10.1177/1091142113475699.
• Vivekananda Mukherjee, 2013, "Determinants of Stamp Duty Revenue in Indian States," South Asian Journal of Macroeconomics and Public Finance, , volume 2, issue 1, pages 33-58, June, DOI: 10.1177/2277978713482202.
• Ahmet ULUSOY & Tekin AKDEMİR, 2013, "Yerel Yönetimlerin Finansman Sorunlarının Çözümünde Motorlu Taşıtlar Vergisi Önerisi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 19(19).
• Arnt Hopland, 2013, "Central government control and fiscal adjustment: Norwegian evidence," Economics of Governance, Springer, volume 14, issue 2, pages 185-203, May, DOI: 10.1007/s10101-013-0124-3.
• Heinz Gebhardt, 2013, "Steuerschätzung 2013 bis 2018: deutlich steigendes Steueraufkommen," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 93, issue 12, pages 835-840, December, DOI: 10.1007/s10273-013-1609-y.
• Heinz Gebhardt & Rainer Kambeck, 2013, "Günstige Aufkommensperspektiven — Steuererhöhungen nicht erforderlich," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 93, issue 6, pages 377-383, June, DOI: 10.1007/s10273-013-1537-x.
• European Commission, 2013, "Taxation trends in the European Union: 2013 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2013, May.
• David M. Walker & Fred V. Carstensen, 2013, "Connecticut at Risk: Will the State Navigate to Prosperity?," CCEA Studies, University of Connecticut, Connecticut Center for Economic Analysis, number 2013-03, Apr.
• David Simon, 2013, "Does Early Life Exposure to Cigarette Smoke Permanently Harm Childhood Health? Evidence from Cigarette Tax Hikes," Working papers, University of Connecticut, Department of Economics, number 2013-21, Aug, revised May 2015.
• Leonel Muinelo-Gallo & Andreas P. Kyriacou & Oriol Roca-Sagalés, 2013, "Fiscal decentralization and regional disparities: the importance of good governance," Documentos de Trabajo (working papers), Instituto de Economía - IECON, number 13-03, Mar.
• Eugster, Beatrix & Parchet, Raphaël, 2013, "Culture and Taxes: Towards Identifying Tax Competition," Economics Working Paper Series, University of St. Gallen, School of Economics and Political Science, number 1339, Nov.
• Justin M. Ross, 2013, "Are Community-Nuisance Fiscal Zoning Arrangements Undermined by State Property Tax Reforms? Evidence from Nuclear Power Plants and School Finance Equalization," Land Economics, University of Wisconsin Press, volume 89, issue 3, pages 449-465.
• Alessandro Bucciol & Laura Cavalli & Paolo Pertile & Veronica Polin & Alessandro Sommacal, 2013, "Redistribution at the Local Level: The Case of Public Childcare in Italy," Working Papers, University of Verona, Department of Economics, number 21/2013, Nov.
• Alessandro Cusimano & Fabio Mazzola, 2013, "Ex-post evaluation of Territorial Integrated Projects in Italy: an empirical analysis at firm level," ERSA conference papers, European Regional Science Association, number ersa13p1331, Nov.
• Augusto Cerqua & Guido Pellegrini, 2013, "Beyond the SUTVA: how industrial policy evaluations change when we allow for interaction among firms," ERSA conference papers, European Regional Science Association, number ersa13p340, Nov.
• Luca Salvadori & José María Durán-Cabré & Alejandro Esteller-Moré, 2013, "Empirical Evidence On Tax Information Sharing Among Sub-Central Administrations," ERSA conference papers, European Regional Science Association, number ersa13p461, Nov.
• Baskaran, Thushyanthan, 2013, "Identifying local tax mimicking: Administrative borders and a policy reform," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 157.
• Barja Daza, Gover & Villarroel Böhrt, Sergio & Zavaleta Castellón, David, 2013, "Institutional Design and Implicit Incentives in Bolivia's Decentralization Model," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 11, issue 19, pages 137-211, DOI: 10.35319/lajed.201319112.
• Barja Daza, Gover & Villarroel Böhrt, Sergio & Zavaleta Castellón, David, 2013, "Institutional design and implicit incentives in Bolivia's decentralization model," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 333584.
• Hechtner, Frank, 2013, "Ökonomische Anreizwirkungen im bundesstaatlichen Finanzausgleich," Discussion Papers, Free University Berlin, School of Business & Economics, number 2013/15.
• Abdessalam, A. H. Ould & Kamwa, Eric, 2013, "Tax competition and determination of the quality of public goods," Economics Discussion Papers, Kiel Institute for the World Economy, number 2013-31.
• Haug, Peter, 2013, "Grant Dependence, Regulation and the Effects of Formula-based Grant Systems on German Local Governments: A Data Report for Saxony-Anhalt," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 2/2013.
• Haupt, Alexander & Krieger, Tim, 2013, "The role of mobility in tax and subsidy competition," Discussion Paper Series, University of Freiburg, Wilfried Guth Endowed Chair for Constitutional Political Economy and Competition Policy, number 2013-02.
• Janeba, Eckhard & Osterloh, Steffen, 2013, "Tax and the city: A theory of local tax competition and evidence for Germany," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 12-005 [rev.].

2012

• Robert Novy-Marx & Joshua D. Rauh, 2012, "Fiscal Imbalances and Borrowing Costs: Evidence from State Investment Losses," American Economic Journal: Economic Policy, American Economic Association, volume 4, issue 2, pages 182-213, May.
• Matthew Harding & Ephraim Leibtag & Michael F. Lovenheim, 2012, "The Heterogeneous Geographic and Socioeconomic Incidence of Cigarette Taxes: Evidence from Nielsen Homescan Data," American Economic Journal: Economic Policy, American Economic Association, volume 4, issue 4, pages 169-198, November.
• Brian Knight & Nathan Schiff, 2012, "Spatial Competition and Cross-Border Shopping: Evidence from State Lotteries," American Economic Journal: Economic Policy, American Economic Association, volume 4, issue 4, pages 199-229, November.
• Tony Mudrack, 2012, "Einwohnerveredelung im Länderfinanzausgleich: Defizite und ein Alternativvorschlag," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, volume 132, issue 4, pages 581-608, DOI: 10.3790/schm.132.4.581.
• Vanis, Fanni & Baranyi, Aranka & Taralik, Krisztina, 2012, "Öngondoskodás Jelentőségének Vizsgálata Primerkutatás Alapján," Acta Carolus Robertus, Karoly Robert University College, volume 2, issue 2, pages 1-9, DOI: 10.22004/ag.econ.174088.
• DE BORGER, Bruno & PROOST, Stef, 2012, "Transport policy competition between governments: A selective survey of the literature," Working Papers, University of Antwerp, Faculty of Business and Economics, number 2012014, Jul.
• Angel de la Fuente, 2012, "EL NUEVO SISTEMA DE FINANCIACIÓN DE LAS COMUNIDADES AUTÓNOMAS DE RÉGIMEN COMÚN: UN ANÁLISIS CRÍTICO Y DATOS HOMOGÉNEOS PARA 2009 y 2010," UFAE and IAE Working Papers, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC), number 917.12, Oct.
• Angel de la Fuente, 2012, "El sistema de financiación regional: La liquidación de 2010 y algunas reflexiones sobre la reciente reforma," UFAE and IAE Working Papers, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC), number 918.12, Oct.
• Richard M. Bird, 2012, "Subnational Taxation in Large Emerging Countries: BRIC Plus One," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper1201, Jan.
• Gustavo Canavire-Bacarreza & Jorge Martinez-Vazquez & Cristian Sepúlveda, 2012, "Sub-national Revenue Mobilization in Peru," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper1209, Feb.
• Raúl A. Ponce-Rodríguez & Charles R. Hankla & Jorge Martinez-Vazquez & Eunice Heredia-Ortiz, 2012, "Rethinking the Political Economy of Decentralization: How Elections and Parties Shape the Provision of Local Public Goods," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper1227, Aug.
• Eugenia Panicara & Massimiliano Rigon & Gian Maria Tomat, 2012, "Cyclically adjusted local government balances," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 142, Dec.
• Brangewitz, Sonja & Brockhoff, Sarah, 2014, "Stability of coalitional equilibria within repeated tax competition," Center for Mathematical Economics Working Papers, Center for Mathematical Economics, Bielefeld University, number 461, Apr.
• Donald Vandegrift & Amanda Lockshiss & Michael Lahr, 2012, "Town versus Gown: The Effect of a College on Housing Prices and the Tax Base," Growth and Change, Wiley Blackwell, volume 43, issue 2, pages 304-334, June, DOI: j.1468-2257.2012.00587.x.
• Leandro De Magalhães & Lucas Ferrero, 2012, "Separation of Powers and the Size of Government in the U.S. States," The Centre for Market and Public Organisation, The Centre for Market and Public Organisation, University of Bristol, UK, number 12/285, Mar.
• Li Liu, 2012, "Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century," Working Papers, Oxford University Centre for Business Taxation, number 1205.
• Scott D. Dyreng & Bradley P. Lindsey & Jacob R. Thornock, 2012, "Exploring the Role Delaware Plays as a Tax Haven," Working Papers, Oxford University Centre for Business Taxation, number 1212.
• Florence Lachet-Touya, 2012, "Les interactions fiscales verticales à la lumière de la théorie des multiprincipaux," Recherches économiques de Louvain, De Boeck Université, volume 78, issue 1, pages 27-46.
• Benjamin Dachis, 2012, "Stuck in Place: The Effect of Land Transfer Taxes on Housing Transactions," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 364, October.
• Adam Found & Peter Tomlinson, 2012, "Hiding in Plain Sight: The Harmful Impact of Provincial Business Property Taxes," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 368, December.
• Alexandre Laurin, 2012, "Tuer la poule aux œufs d'or : Les impacts des hausses d'impôt proposées au Québec/Killing the goose that lays the golden eggs: Impact of proposed tax increases in Quebec," e-briefs, C.D. Howe Institute, number 139, Oct.
• Dirk Foremny & Nadine Riedel, 2012, "Business Taxes and the Electoral Cycle," CESifo Working Paper Series, CESifo, number 3729.
• Balazs Egert, 2012, "Bringing French Public Debt Down: The Options for Fiscal Consolidation," CESifo Working Paper Series, CESifo, number 3928.
• Marcel Gérard & Laurent van Malderen, 2012, "Tax Interaction among Walloon Municipalities: Is there Room for Yardstick Competition, Intellectual Trend and Partisan Monopoly Effect?," CESifo Working Paper Series, CESifo, number 4025.
• Alexander Eck & Johannes Steinbrecher & Christian Thater, 2012, "Zukunftsfestigkeit des Gleichmäßigkeitsgrundsatzes II im kommunalen Finanzausgleich des Freistaates Sachsen," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 19, issue 04, pages 22-30, August.
• Alexander Eck & Joachim Ragnitz & Johannes Steinbrecher & Christian Thater, 2012, "The future appropriateness of the revenue sharing between different groups of municipalities in Saxony," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 67, February.
• Evelyne Dourille-Feer, 2012, "Les dessous de la dette publique japonaise," Working Papers, CEPII research center, number 2012-29, Oct.
• Riemer Faber & Pierre Koning, 2012, "Why Not Fully Spend a Conditional Block Grant?," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 213, Jun.
• von Hagen, Jurgen & Foremny, Dirk, 2012, "Fiscal Federalism in Times of Crisis," CEPR Discussion Papers, Centre for Economic Policy Research, number 9154, Sep.
• Benno Torgler, 2012, "A Field Experiment on Moral Suasion and Tax Compliance Focusing on Under-Declaration and Over-Deduction," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2012-06, Jun.
• Florence LACHET-TOUYA, 2012, "Les interactions fiscales verticales à la lumière de la théorie des multiprincipaux," Discussion Papers (REL - Recherches Economiques de Louvain), Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2012012, Mar.
• Gokcekus, Omer & Nottebaum, Dennis, 2012, "Public Finance, Special Interests, and Direct Wine Shipping Laws in the United States," Journal of Wine Economics, Cambridge University Press, volume 7, issue 1, pages 35-48, May.
• Ronny Freier & Christian Odendahl, 2012, "Do Absolute Majorities Spend Less?: Evidence from Germany," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1239.
• Fabio Fiorillo & Agnese Sacchi, 2012, "On Local Environmental Protection," EuroEconomica, Danubius University of Galati, issue 5(31), pages 28-42, December.
• LIU, Mingxing & XU, Zhigang & SU, Fubing & TAO, Ran, 2012, "Rural tax reform and the extractive capacity of local state in China," China Economic Review, Elsevier, volume 23, issue 1, pages 190-203, DOI: 10.1016/j.chieco.2011.10.002.
• Ojede, Andrew & Yamarik, Steven, 2012, "Tax policy and state economic growth: The long-run and short-run of it," Economics Letters, Elsevier, volume 116, issue 2, pages 161-165, DOI: 10.1016/j.econlet.2012.02.023.
• Baskaran, Thushyanthan, 2012, "Revenue decentralization and inflation: A re-evaluation," Economics Letters, Elsevier, volume 116, issue 3, pages 298-300, DOI: 10.1016/j.econlet.2012.03.015.
• De Borger, Bruno & Proost, Stef, 2012, "Transport policy competition between governments: A selective survey of the literature," Economics of Transportation, Elsevier, volume 1, issue 1, pages 35-48, DOI: 10.1016/j.ecotra.2012.07.002.
• Ruhm, Christopher J. & Jones, Alison Snow & McGeary, Kerry Anne & Kerr, William C. & Terza, Joseph V. & Greenfield, Thomas K. & Pandian, Ravi S., 2012, "What U.S. data should be used to measure the price elasticity of demand for alcohol?," Journal of Health Economics, Elsevier, volume 31, issue 6, pages 851-862, DOI: 10.1016/j.jhealeco.2012.08.002.
• Cassette, Aurélie & Di Porto, Edoardo & Foremny, Dirk, 2012, "Strategic fiscal interaction across borders: Evidence from French and German local governments along the Rhine Valley," Journal of Urban Economics, Elsevier, volume 72, issue 1, pages 17-30, DOI: 10.1016/j.jue.2011.12.003.
• Padovano, Fabio, 2012, "The drivers of interregional policy choices: Evidence from Italy," European Journal of Political Economy, Elsevier, volume 28, issue 3, pages 324-340, DOI: 10.1016/j.ejpoleco.2012.01.003.
• Esteller-Moré, Alejandro & Galmarini, Umberto & Rizzo, Leonzio, 2012, "Vertical tax competition and consumption externalities in a federation with lobbying," Journal of Public Economics, Elsevier, volume 96, issue 3, pages 295-305, DOI: 10.1016/j.jpubeco.2011.11.003.
• Lyytikäinen, Teemu, 2012, "Tax competition among local governments: Evidence from a property tax reform in Finland," Journal of Public Economics, Elsevier, volume 96, issue 7-8, pages 584-595, DOI: 10.1016/j.jpubeco.2012.03.002.
• Gobillon, Laurent & Magnac, Thierry & Selod, Harris, 2012, "Do unemployed workers benefit from enterprise zones? The French experience," Journal of Public Economics, Elsevier, volume 96, issue 9-10, pages 881-892, DOI: 10.1016/j.jpubeco.2012.06.003.
• Régibeau, P & Rockett, K & Adams, L, 2012, "Incentives to Create Jobs: Regional Subsidies, National Trade Policy and Foreign Direct Investment," Economics Discussion Papers, University of Essex, Department of Economics, number 2862.
• Matteo Governatori & David Yim, 2012, "Fiscal Decentralisation and Fiscal Outcomes," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 468, Nov.
• Giuseppe Coco & David De Meza & Giuseppe Pignataro & Francesco Reito, 2012, "Take the Money and Run: Making Profi ts by Paying Borrowers to Stay Home," Working Papers - Economics, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa, number wp2012_27.rdf.
• Sergey Drobyshevsky & Tatiana Malinina & Sergey Sinelnikov-Murylev, 2012, "Main Directions Of Tax System Reform In The Medium Term," Working Papers, Gaidar Institute for Economic Policy, number 0046, revised 2012.
• Schaeffer, Y. & Charlot, S., 2012, "Inequality aversion, income redistribution and economic geography," Working Papers, Grenoble Applied Economics Laboratory (GAEL), number 201204.
• Luca Gandullia, 2012, "The role of direct taxes in fiscal decentralization," DEP - series of economic working papers, University of Genoa, Research Doctorate in Public Economics, number 6/2012, Sep.
• Laurent Gobillon & Thierry Magnac & Harris Selod, 2012, "Do unemployed workers benefit from enterprise zones? The French experience," Post-Print, HAL, number hal-00812979, Oct, DOI: 10.1016/j.jpubeco.2012.06.003.
• Fabio Padovano, 2012, "The drivers of interregional policy choices: Evidence from Italy," Post-Print, HAL, number halshs-00667964, DOI: 10.1016/j.ejpoleco.2012.01.003.
• Florian Chatagny & Nils Soguel, 2012, "The effect of tax revenue budgeting errors on fiscal balance: evidence from the Swiss cantons," Post-Print, HAL, number halshs-00760272, DOI: 10.1007/s10797-011-9189-5.
• Laurent Gobillon & Thierry Magnac & Harris Selod, 2012, "Do unemployed workers benefit from enterprise zones? The French experience," PSE-Ecole d'économie de Paris (Postprint), HAL, number hal-00812979, Oct, DOI: 10.1016/j.jpubeco.2012.06.003.
• Pauline Givord & Simon Quantin & Corentin Trevien, 2012, "A Long-Term Evaluation of the First Generation of the French Urban Enterprise Zones
  [Des incitations fiscales attractives : une évaluation de long terme de la première génération des Zones Franches Urbaines]," Working Papers, HAL, number hal-05474268, Feb.
• Christoph Farquet, 2012, "The Rise Of The Swiss Tax Haven In The Interwar Period: An International Comparison," Working Papers, European Historical Economics Society (EHES), number 0027, Oct.
• Ángel de la Fuente, 2012, "El sistema de financiación regional: la liquidación de 2010 y algunas reflexiones sobre la reciente reforma," Hacienda Pública Española / Review of Public Economics, IEF, volume 202, issue 4, pages 121-138, December.
• Artana, Daniel & Auguste, Sebastián & Cristini, Marcela & Moskovits, Cynthia & Templado, Ivana, 2012, "Sub-National Revenue Mobilization in Latin American and Caribbean Countries: The Case of Argentina," IDB Publications (Working Papers), Inter-American Development Bank, number 3887, Mar, DOI: http://dx.doi.org/10.18235/0011362.
• Bonet, Jaime Alfredo & Rueda, Fabio, 2012, "Esfuerzo fiscal en los estados mexicanos," IDB Publications (Working Papers), Inter-American Development Bank, number 3946, Mar, DOI: http://dx.doi.org/10.18235/0012140.
• Canavire-Bacarreza, Gustavo & Martínez-Vázquez, Jorge & Sepúlveda, Cristián, 2012, "Sub-national Revenue Mobilization in Peru," IDB Publications (Working Papers), Inter-American Development Bank, number 3951, Mar, DOI: http://dx.doi.org/10.18235/0011368.
• Brosio, Giorgio, 2012, "Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia," IDB Publications (Working Papers), Inter-American Development Bank, number 3956, Apr, DOI: http://dx.doi.org/10.18235/0011372.
• Castañeda, Luis Cesar & Pardinas, Juan E., 2012, "Sub-national Revenue Mobilization in Mexico," IDB Publications (Working Papers), Inter-American Development Bank, number 4125, Nov, DOI: http://dx.doi.org/10.18235/0011423.
• Sánchez Torres, Fabio & España Eljaiek, Irina & Zenteno, Jannet, 2012, "Sub-national Revenue Mobilization in Latin American and Caribbean Countries: The Case of Colombia," IDB Publications (Working Papers), Inter-American Development Bank, number 4191, Dec, DOI: http://dx.doi.org/10.18235/0011435.
• Daniel Artana & Sebastian Auguste & Marcela Cristini & Cynthia Moskovitz & Ivana Templado, 2012, "Sub-National Revenue Mobilization in Latin American and Caribbean Countries: The Case of Argentina," Research Department Publications, Inter-American Development Bank, Research Department, number 4765, Mar.
• Gustavo Canavire-Bacarreza & Jorge Martinez-Vazquez & Cristian Sepulveda, 2012, "Sub-national Revenue Mobilization in Peru," Research Department Publications, Inter-American Development Bank, Research Department, number 4768, Mar.
• Giorgio Brosio, 2012, "Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia," Research Department Publications, Inter-American Development Bank, Research Department, number 4770, Apr.
• Luis Cesar Castaneda & Juan Pardinas, 2012, "Sub-national Revenue Mobilization in Mexico," Research Department Publications, Inter-American Development Bank, Research Department, number 4806, Nov.
• Fabio Sanchez Torres & Irina Espa–a Eljaiek & Jannet Zenteno Gonzalez, 2012, "Sub-national Revenue Mobilization in Latin American and Caribbean Countries: The Case of Colombia," Research Department Publications, Inter-American Development Bank, Research Department, number 4820, Dec.
• Federico Revelli, 2012, "Business taxation and economic performance in hierarchical government structures," Working Papers, Institut d'Economia de Barcelona (IEB), number 2012/12.
• Dirk Foremny & Nadine Riedel, 2012, "Business taxes and the electoral cycle," Working Papers, Institut d'Economia de Barcelona (IEB), number 2012/3.
• José María Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2012, "Empirical evidence on horizontal competition in tax enforcement," Working Papers, Institut d'Economia de Barcelona (IEB), number 2012/5.
• Santiago Álvarez-García, 2012, "Análisis del Sistema de Financiación de las Comunidades Autónomas de Régimen Común en España," Revista de Economía y Estadística, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, volume 50, issue 1, pages 145-180, Diciembre, DOI: 10.55444/2451.7321.2012.v50.n1.1025.
• Astudillo-Moya, Marcela, 2012, "Descentralización fiscal y distribución de la renta regional en Francia y en México," eseconomía, Escuela Superior de Economía, Instituto Politécnico Nacional, volume 0, issue 35, pages 37-65, tercer tr.
• Faber, Riemer & Koning, Pierre, 2012, "Why Not Fully Spend a Conditional Block Grant?," IZA Discussion Papers, IZA Network @ LISER, number 6712, Jul.
• Giertz, Seth H. & Tosun, Mehmet S., 2012, "Migration Elasticities, Fiscal Federalism and the Ability of States to Redistribute Income," IZA Discussion Papers, IZA Network @ LISER, number 6798, Aug.
• Thomas Eichner & Thorsten Upmann, 2012, "Labor markets and capital tax competition," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 2, pages 203-215, April, DOI: 10.1007/s10797-011-9180-1.
• Florian Chatagny & Nils Soguel, 2012, "The effect of tax revenue budgeting errors on fiscal balance: evidence from the Swiss cantons," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 3, pages 319-337, June, DOI: 10.1007/s10797-011-9189-5.
• Bev Dahlby & Ergete Ferede, 2012, "The effects of tax rate changes on tax bases and the marginal cost of public funds for Canadian provincial governments," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 6, pages 844-883, December, DOI: 10.1007/s10797-012-9210-7.
• Kangoh Lee, 2012, "Why is mobile capital taxed?," Journal of Economics, Springer, volume 107, issue 2, pages 157-181, October, DOI: 10.1007/s00712-011-0257-1.
• Toshihiro Ihori & C. Yang, 2012, "Laffer paradox, Leviathan, and political contest," Public Choice, Springer, volume 151, issue 1, pages 137-148, April, DOI: 10.1007/s11127-010-9737-z.
• Stefan Voigt & Lorenz Blume, 2012, "The economic effects of federalism and decentralization—a cross-country assessment," Public Choice, Springer, volume 151, issue 1, pages 229-254, April, DOI: 10.1007/s11127-010-9745-z.
• Peter Calcagno & Edward Lopez, 2012, "Divided we vote," Public Choice, Springer, volume 151, issue 3, pages 517-536, June, DOI: 10.1007/s11127-010-9756-9.
• Henrik Egbert & Andreas Hildenbrand, 2012, "Strukturelle Hemmnisse für den Ausbau der Kindertagesbetreuung in Deutschland," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 201250.
• Dai Yagihara, 2012, "Inter-Governmental Managerial Mechanisms in Australia," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 201250.
• Richard M. Bird, 2012, "Subnational Taxation in Large Emerging Countries: BRIC Plus One," IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance, number 06, Mar.
• Michael Smart, 2012, "The Reform of Business Property Tax in Ontario: An Evaluation," IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance, number 10, Jul.
• Izabella Barati-Stec, 2012, "Hungary: An Unfinished Decentralization?," IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance, number 11, Dec.
• Lorenzo Boetti & Massimiliano Piacenza & Gilberto Turati, 2012, "Decentralization and Local Governments' Performance: How Does Fiscal Autonomy Affect Spending Efficiency?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 68, issue 3, pages 269-302, September, DOI: 10.1628/001522108X653840.
• Lisa Grazzini & Alessandro Petretto, 2012, "Revenue Equalization Systems in a Federation with Tax Evasion," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 68, issue 3, pages 303-330, September, DOI: 10.1628/001522108X653859.
• Maddalena SORRENTINO & Marco DE MARCO, 2012, "Managing paradoxes in public partnerships," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2012-005, Apr.
• Maddalena SORRENTINO & Marco DE MARCO, 2012, "Managing paradoxes in public partnerships," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2012-05, Apr.
• Liran Einav & Dan Knoepfle & Jonathan D. Levin & Neel Sundaresan, 2012, "Sales Taxes and Internet Commerce," NBER Working Papers, National Bureau of Economic Research, Inc, number 18018, Apr.
• Edward L. Glaeser, 2012, "Urban Public Finance," NBER Working Papers, National Bureau of Economic Research, Inc, number 18244, Jul.
• Marika Cabral & Caroline Hoxby, 2012, "The Hated Property Tax: Salience, Tax Rates, and Tax Revolts," NBER Working Papers, National Bureau of Economic Research, Inc, number 18514, Nov.
• P. Givord & S. Quantin & C. Trevien, 2012, "A Long-Term Evaluation of the First Generation of the French Urban Enterprise Zones," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2012-01.
• Arnt Ove Hopland, 2012, "Central government control and fiscal adjustment : Norwegian evidence," Working Paper Series, Department of Economics, Norwegian University of Science and Technology, number 13812, Oct.
• Giertz, Seth H. & Tosun, Mehmet S., 2012, "Migration Elasticities, Fiscal Federalism, and the Ability of States to Redistribute Income," National Tax Journal, National Tax Association;National Tax Journal, volume 65, issue 4, pages 1069-1092, December, DOI: 10.17310/ntj.2012.4.17.
• Katya Strahilova, 2012, "Researching the Status of Electronic Services in the Bulgarian Local Administration," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 82-97, Janyary.
• Carolina Torres & Kirsti Mellbye & Bert Brys, 2012, "Trends in Personal Income Tax and Employee Social Security Contribution Schedules," OECD Taxation Working Papers, OECD Publishing, number 12, Jul, DOI: 10.1787/5k95qw9633vf-en.
• Sebastián Nieto Parra & Mauricio Olivera, 2012, "Making Reform Happen in Colombia: The Process of Regional Transfer Reform," OECD Development Centre Working Papers, OECD Publishing, number 309, Jan, DOI: 10.1787/5k9gs20l5x0x-en.
• Delcea Lavinia Sidonia, 2012, "ANALYSES OF ORADEA MUNICIPALITYâ€(tm)S ECONOMIC SITUATION THROUGH LOCAL REVENUES," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 612-616, July.
• Crasneac Alexandru Octavian, 2012, "Local Borrowing Autonomy As Part Of Fiscal Decentralization Process," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 449-453, December.
• Toth Kristof & Toth Jozsef, 2012, "Credit Level Influencing Factors At Hungarian Farms," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 533-537, December.
• Andronic Maria Letiþia, 2012, "Features of the Regional Development and Decentralization in Romania. A Comparative Analysis of the Regions of Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 304-309, May.
• Nathan M. Fong, 2012, "sales tax and electronic commerce," The New Palgrave Dictionary of Economics, Palgrave Macmillan, chapter 1, in: Steven N. Durlauf & Lawrence E. Blume.
• Sonja Brangewitz & Sarah Brockhoff, 2012, "Stability of Coalitional Equilibria within Repeated Tax Competition," Working Papers CIE, Paderborn University, CIE Center for International Economics, number 48, Feb.
• Olivia Manole & Consuela Necșulescu, 2012, "The Decentralization Process in Romania Has Been Affected by the Financial Crisis or Not; Arguments in Favor or Against Decentralization in the Management of the Financial Crisis," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 4, pages 129-136.
• Gheorghe Matei & Olivia Manole, 2012, "Imbalances in Financial Autonomy at Different Level of Local Government in Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 4, pages 137-146.
• Domokos, László, 2012, "Operating Risks and the Increasing Indebtedness of Hungarian Local Governments – Audit experiences of the State Audit Office of Hungary," Public Finance Quarterly, Corvinus University of Budapest, volume 57, issue 2, pages 155-163.
• Gilberto M. Llanto, 2012, "The assignment of functions and intergovernmental fiscal relations in the Philippines 20 years after decentralization," Philippine Review of Economics, University of the Philippines School of Economics and Philippine Economic Society, volume 49, issue 1, pages 37-80, June.
• Benjamin E. Diokno, 2012, "Fiscal decentralization after 20 years: What have we learned? Where do we go from here?," Philippine Review of Economics, University of the Philippines School of Economics and Philippine Economic Society, volume 49, issue 1, pages 9-26, June.
• Baskaran, Thushyanthan, 2012, "The flypaper effect: evidence from a natural experiment in Hesse," MPRA Paper, University Library of Munich, Germany, number 37144, Mar.
• Sedmihradská, Lucie, 2012, "Property tax in the Czech Republic and Slovakia since 1993," MPRA Paper, University Library of Munich, Germany, number 42259, Apr.
• Gu, Gyun Cheol, 2012, "Developing Composite Indicators for Fiscal Decentralization: Which Is The Best Measure For Whom?," MPRA Paper, University Library of Munich, Germany, number 43032, Nov.
• Liberati, Paolo & Paradiso, Massimo, 2012, "Teoria positiva del beneficio e finanza locale responsabile: il contributo di Sergio Steve
  [The positive character of the benefit theory of taxation and accountable local public finance: the thought of Sergio Steve]," MPRA Paper, University Library of Munich, Germany, number 43671, Jun.
• Dong, Xiaofang & Fu, Shihe & Yuan, Yufei, 2012, "Impact fees and real estate prices: evidence from 35 Chinese cities," MPRA Paper, University Library of Munich, Germany, number 48047, Jun.
• Baja Daza, Gover & Villarroel Böhrt, Sergio & Zavaleta Castellón, David, 2012, "Diseño institucional e incentivos implicitos en la descentralización Boliviana (1994-2008)
  [Institutional design and implicit incentives in Bolivia's decentralization model (1994-2008)]," MPRA Paper, University Library of Munich, Germany, number 48598.
• Francesco, Gastaldi & Lucia, Quaglino & Carlo, Stagnaro, 2012, "Il trasporto pubblico locale e la concorrenza. Cambiare paradigma per salvare il servizio: il caso ligure
  [Local Public Transportation and Competition. Changing Paradigm to Save the Service: The Case of Liguria]," MPRA Paper, University Library of Munich, Germany, number 49464, Jul.
• Kuznetsova, Elena, 2012, "Особенности Социальной Работы На Муниципальном Уровне
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• Lenka Janíčková, 2012, "Tax Harmonization - the Possible Way out of the Crisis?
  [Daňová harmonizace - možná cesta z krize?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 1, pages 64-81, DOI: 10.18267/j.cfuc.303.
• Vladimír Hobza & Jana Vašíčková & Jiří Skoumal, 2012, "Grant support in management of sport infrastructure of municipalities," Ekonomika a Management, Prague University of Economics and Business, volume 2012, issue 3, pages 44-54.
• Jesús Clemente & María A. González & Marcos Sanso-Navarro, 2012, "Subvenciones Al Coste Laboral En Las Corporaciones Locales Y Empleo," Revista de Economia Aplicada, Universidad de Zaragoza, Departamento de Estructura Economica y Economia Publica, volume 20, issue 2, pages 85-110, Autumn.
• Tilman Klumpp & Hugo Mialon & Michael Williams, 2012, "Matching Funds in Public Campaign Finance," Working Papers, University of Alberta, Department of Economics, number 2012-20, Aug.
• Núria Bosch & Marta Espasa & Toni Mora, 2012, "Citizen Control and the Efficiency of Local Public Services," Environment and Planning C, , volume 30, issue 2, pages 248-266, April, DOI: 10.1068/c1153r.
• Fernando Aragon, 2012, "Local Spending, Transfers and Costly Tax Collection," Discussion Papers, Department of Economics, Simon Fraser University, number dp12-09, May.
• Grzegorz Kula, 2012, "Próba oszacowania wpływów budżetowych z podatków dochodowych w rolnictwie i reformy KRUS," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 5-6, pages 99-118.
• Liran Einav & Jonathan Levin & Neel Sundaresan, 2012, "Sales Taxes and Internet Commerce," Discussion Papers, Stanford Institute for Economic Policy Research, number 11-012, Apr.
• Joy Bhadury & H. Eiselt, 2012, "Optimizing subsidies for the location of distribution centers," The Annals of Regional Science, Springer;Western Regional Science Association, volume 48, issue 1, pages 247-261, February, DOI: 10.1007/s00168-010-0387-3.
• Lisa Grazzini & Alessandro Petretto, 2012, "Voting on devolution in a federal country with a bicameral national system," Economics of Governance, Springer, volume 13, issue 1, pages 51-72, March, DOI: 10.1007/s10101-011-0102-6.
• Shih-Ying Wu & Mei-Jane Teng, 2012, "Fiscal decentralization and multinational firms’ ownership: evidence from China," Economics of Governance, Springer, volume 13, issue 3, pages 237-262, September, DOI: 10.1007/s10101-012-0108-8.
• Tony Mudrack, 2012, "Kommunale Umsatzsteuerbeteiligung: Quantitative Umverteilungen durch den neuen fortschreibungsfähigen Verteilungsschlüssel," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), volume 32, issue 1, pages 85-111, March, DOI: 10.1007/s10037-011-0060-z.
• Richard Cebula & Usha Nair-Reichert, 2012, "Migration and public policies: a further empirical analysis," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 36, issue 1, pages 238-248, January, DOI: 10.1007/s12197-011-9181-z.
• Heinz Gebhardt, 2012, "Steuerschätzung 2012 bis 2017: günstige Aufkommensperspektiven," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 92, issue 12, pages 809-814, December, DOI: 10.1007/s10273-012-1460-6.
• Dirk Löhr, 2012, "(Grund-)Steuerreform — Die Diskussion der länderoffenen Arbeitsgruppe der Finanzminister," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 92, issue 12, pages 815-821, December, DOI: 10.1007/s10273-012-1461-5.
• Heinz Gebhardt, 2012, "Steuermehreinnahmen eröffnen budgetäre Spielräume zum Abbau der kalten Progression," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 92, issue 6, pages 392-398, June, DOI: 10.1007/s10273-012-1394-z.
• Audun Langørgen, 2012, "A structural approach for analyzing fiscal equalization," Discussion Papers, Statistics Norway, Research Department, number 715, Nov.
• European Commission, 2012, "Taxation trends in the European Union: 2012 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2012, Jun.
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• James Alm & Mikhail I. Melnik, 2012, "Does Online Cross-border Shopping Affect State Use Tax Liabilities?," Working Papers, Tulane University, Department of Economics, number 1206, Jul.
• James Alm & Robert D. Buschman & David L. Sjoquist, 2012, "Citizen "Trust" as an Explanation of State Education Funding to Local School Districts," Working Papers, Tulane University, Department of Economics, number 1208, Jul.
• Joan Rosselló-Villalonga, 2012, "Resultados del nuevo modelo de financiación: liquidación ejercicio 2009 y previsiones de liquidación 2010," DEA Working Papers, Universitat de les Illes Balears, Departament d'Economía Aplicada, number 46.
• Timothy J. Bartik & Kevin Hollenbeck, 2012, "An Analysis of the Employment Effects of the Washington High Technology Business and Occupation (B&O) Tax Credit," Upjohn Working Papers, W.E. Upjohn Institute for Employment Research, number 12-187, Jun.
• Revelli Federico, 2012, "Business taxation and economic performance in hierarchical government structures," Department of Economics and Statistics Cognetti de Martiis. Working Papers, University of Turin, number 201204, Apr.
• Justin M. Ross, 2012, "Interjurisdictional Determinants of Property Assessment Regressivity," Land Economics, University of Wisconsin Press, volume 88, issue 1, pages 28-42.
• Luca Salvadori & José María Durán-Cabré & Alejandro Esteller-Moré, 2012, "Regional Competition On Tax Administration," ERSA conference papers, European Regional Science Association, number ersa12p184, Oct.
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• Corentin Trevien & Pauline Givord & Simon Quantin, 2012, "A Long-Term Evaluation of the First Generation of the French Urban Enterprise Zones," ERSA conference papers, European Regional Science Association, number ersa12p776, Oct.
• Mihai Mutascu, 2012, "The Binary Choice Approach of Laffer Curve," FEAA Working Papers, West University of Timisoara, Romania, Faculty of Economics and Business Administration, number 2012.FEAA.F.01, Apr.
• Foremny, Dirk & Riedel, Nadine, 2012, "Business taxes and the electoral cycle," FZID Discussion Papers, University of Hohenheim, Center for Research on Innovation and Services (FZID), number 43-2012.