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Notes, Comments and Preliminary results |
Sep 30 2024 |
Dierk Herzer |
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A panel data analysis of the long-run effect of environmental taxes on R&D expenditures at the macro-level |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Sep 30 2024 |
Jonas Andersson |
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A tax evasion experiment revisited |
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Abstract Contact Information Citation Full Text - Note |
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Sep 30 2024 |
Pattanaporn Chatjuthamard , Pandej Chintrakarn and Pornsit Jiraporn |
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Diversity of uncertainty and corporate tax avoidance |
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Abstract Contact Information Citation Full Text - Note |
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Dec 30 2023 |
John Stranlund and Jeffrey Wagner |
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Tort reform and contingent incomplete liability |
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Abstract Contact Information Citation Full Text - Note |
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Jun 30 2023 |
Junwook Yoo |
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Progressive tax and responsiveness to changes in investment projects: no loss offset |
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Abstract Contact Information Citation Full Text - Note |
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Jun 30 2023 |
Krzysztof Szczygielski and Jacek Lewkowicz |
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Tax incentives for R&D: what drives cross-country differences? |
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Abstract Contact Information Citation Full Text - Note |
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Dec 30 2022 |
Laudo M Ogura |
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Capital taxation with population control |
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Abstract Contact Information Citation Full Text - Note |
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Sep 30 2022 |
Jiaqi Chen and Sang-ho Lee |
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R&D rivalry with the interaction of output subsidies in an extensive endogenous timing game |
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Abstract Contact Information Citation Full Text - Note |
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Jun 30 2022 |
Kanat Abdulla and Balzhan Serikbayeva |
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Adoption of fiscal devices and tax compliance. New evidence from Kazakhstan |
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Abstract Contact Information Citation Full Text - Note |
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Jun 30 2022 |
Xiaoyang Zhu |
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Corporate tax competition and innovation: An inverted-U relationship |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Jun 30 2022 |
Karl-Friedrich Israel |
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The expenditure approach to income and substitution effects |
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Abstract Contact Information Citation Full Text - Note |
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Dec 29 2021 |
Akihiko Yanase and Keita Kamei |
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Does more stringent environmental policy harm or benefit polluting firms? A GOLE approach |
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Abstract Contact Information Citation Full Text - Note |
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Sep 17 2021 |
Jiaqi Chen , Sang-Ho Lee and Timur K. Muminov |
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Welfare-reducing discriminatory output subsidies with mixed ownership and R&D |
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Abstract Contact Information Citation Full Text - Note |
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Sep 17 2021 |
Mark Edem Kunawotor , Charles Barnor and Raymond Dziwornu |
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The Income Redistributive Effects of Taxes in Africa |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Jul 18 2021 |
Martin Ambassa Messy and Itchoko Motande Mondjeli Mwa Ndjokou |
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Taxation and Income Inequality in Sub-Saharan Africa |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Jul 18 2021 |
Rafi Hossain and Ashikur Rahman |
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Is There Anything Good About Corporate Tax Cut? |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Mar 10 2021 |
Pascal Belan and Erwan Moussault |
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Long-run inheritance tax and capital income tax with rational altruism |
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Abstract Contact Information Citation Full Text - Note |
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Mar 10 2021 |
Takumi Haibara |
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One for All, All for One? Unilateral Policy Choices Reconsidered |
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Abstract Contact Information Citation Full Text - Note |
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Jul 14 2020 |
Jorge F. Chávez , Antonio Cusato Novelli and Max Perez Leon |
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Export Subsidies in Emerging Markets During the Great Trade Collapse |
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Abstract Contact Information Citation Full Text - Note |
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Jun 18 2020 |
Ramzi Benkraiem , Safa Gaaya and Faten Lakhal |
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Cross-Country Evidence on Earnings Quality and Corporate Tax Avoidance: The Moderating Role of Legal Institutions |
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Abstract Contact Information Citation Full Text - Note |
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Apr 29 2020 |
Sophiko Skhirtladze , Zurab Abramishvili , Giorgi Papava and Irakli Barbakadze |
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Impact Assessment of the State Support Program for Micro and Small Enterprises in Georgia |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Mar 25 2020 |
Jeetendra Khadan |
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Long and short-run tax buoyancies in small states |
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Abstract Contact Information Citation Full Text - Note |
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Mar 25 2020 |
Didier Tatoutchoup and Octave Keutiben |
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Liberalization of the market for alcohol: Evidence from a Canadian province |
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Abstract Contact Information Citation Full Text - Note |
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Feb 15 2020 |
Fabiana Rocha and Veronica Orellano |
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Are incentives to attract investments effective? An analysis of Brazilian municipalities |
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Abstract Contact Information Citation Full Text - Note |
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Jan 06 2020 |
Liqun Liu and Zijun Wang |
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Tax avoidance and asset returns: some theoretical results on the tax clientele effects |
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Abstract Contact Information Citation Full Text - Note |
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Sep 30 2019 |
Allan Seuri |
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Estimating tax income elasticities using a group-averaged synthetic tax instrument |
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Abstract Contact Information Citation Full Text - Note |
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Jun 16 2019 |
Alarudeen Aminu and Isiaka Akande Raifu |
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Dynamic Nexus between Oil Revenues and Economic Growth in Nigeria |
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Abstract Contact Information Citation Full Text - Note |
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Apr 25 2019 |
Julien Vandernoot , Jonathan Bauweraerts and Antoine Buchet |
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Do elections influence taxation? |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Jan 10 2019 |
Minwook Kang and Lei Wang |
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Pareto criterion and long-term perspective criterion under myopic discounting |
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Abstract Contact Information Citation Full Text - Note |
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Aug 05 2018 |
Arturo Garcia , Mariel Leal and Sang-Ho Lee |
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Optimal policy mix in an endogenous timing with a consumer-friendly public firm |
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Abstract Contact Information Citation Full Text - Note |
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Jul 18 2018 |
Tim Lohse and Salmai Qari |
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Video recordings in experiments – Are there effects on self-selection or the outcome of the experiment? |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Apr 28 2018 |
Laudo M Ogura |
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Informality and exogenous regulations in regional economies |
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Abstract Contact Information Citation Full Text - Note |
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Apr 28 2018 |
Florence Neymotin |
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The impact of state subsidies for family leave on foster care and adoptions |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Apr 15 2018 |
Edmond Berisha |
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Trickle Down? A little bit |
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Abstract Contact Information Citation Full Text - Note |
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Apr 15 2018 |
Coralia Quintero Rojas and Sébastien Ménard |
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The effects of a bonus-malus workers' compensation system on the labor force structure, productivity, and welfare |
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Abstract Contact Information Citation Full Text - Note |
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Dec 28 2017 |
Joylynn Pruitt and Joshua C. Hall |
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Are state governments revenue maximizers? Evidence from the sales tax |
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Abstract Contact Information Citation Full Text - Note |
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Dec 28 2017 |
Sena kimm Gnangnon |
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Impact of Foreign Direct Investment (FDI) Inflows on Non-Resource Tax and Corporate Tax Revenue |
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Abstract Contact Information Citation Full Text - Note |
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Oct 26 2017 |
Burak Unveren |
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Stability and Taxation in Monopolistic Competition |
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Abstract Contact Information Citation Full Text - Note |
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May 08 2017 |
Nelson Leitao Paes |
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The economic effects of the elimination of taxation on investment: the case of ICMS in Brazil |
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Abstract Contact Information Citation Full Text - Note |
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Jan 17 2017 |
Ian Irvine |
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The Marginal Social Value of Electric Vehicle Subsidies - Preliminary Evidence |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Sep 30 2016 |
Claudiu T. Albulescu , Matei Tamasila and Ilie M. Taucean |
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Shadow economy, tax policies, institutional weakness and financial stability in selected OECD countries |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Sep 29 2016 |
Luisito Bertinelli and Arnaud Bourgain |
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Tax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms. |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Sep 11 2016 |
Nicky Lee Grant |
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Correlated Random Effects Quantile Estimation of the Tax-Price Elasticity of Charitable Donations |
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Abstract Contact Information Citation Full Text - Note |
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Aug 03 2016 |
Chih-Wen Mao |
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Growth, income inequality, and capital income taxes: evidence from a seemingly unrelated regression model on panel data |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Jul 08 2016 |
Ishuan Li , Robert Simonson , Guncha Babajanova and Matthew Tuomala |
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Smartphone Diffusion and Consumer Price Comparison Shopping Behavior: Implications for the Marketplace Fairness Act |
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Abstract Contact Information Citation Full Text - Note |
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Mar 17 2016 |
Sven Stöwhase and Teodora Shipanova |
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Seasonal effects in the use of paternity leave in Germany |
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Abstract Contact Information Citation Full Text - Note |
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Dec 13 2015 |
Idrissa G.-O. Sibailly |
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On the pigouvian tax rule in an open economy: the case of abatement technology trade |
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Abstract Contact Information Citation Full Text - Note |
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Dec 13 2015 |
Seiji Steimetz |
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A two-route Ramsey pricing problem: second-best congestion pricing with an untolled alternative and a revenue constraint |
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Abstract Contact Information Citation Full Text - Note |
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Jul 11 2015 |
Diganta Mukherjee and Sreenivasan Subramanian |
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Direct income transfers and public good provisioning:
choosing between two anti-poverty schemes |
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Abstract Contact Information Citation Full Text - Note |
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May 14 2015 |
Luciano Fanti |
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Growth, PAYG pension systems crisis and mandatory age of retirement |
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Abstract Contact Information Citation Full Text - Note |
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Mar 22 2015 |
Ben Ferrett and Andreas Hoefele |
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On the efficiency of fiscal competition for FDI when incumbent firms are foreign-owned |
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Abstract Contact Information Citation Full Text - Note |
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Mar 11 2015 |
Vladimir Ponczek , Enlinson Mattos and Paulo Arvate |
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Municipalities Secession and uncertainty on public goods provision |
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Abstract Contact Information Citation Full Text - Note |
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Sep 13 2014 |
Philippe Le Coent , Raphaële Préget and Sophie Thoyer |
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Why pay for nothing? An experiment on a conditional subsidy scheme in a threshold public good game. |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Aug 07 2014 |
Athanasios O. Tagkalakis |
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Is there any evidence of VAT related buoyancy effects in Greece? |
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Abstract Contact Information Citation Full Text - Note |
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Jul 26 2014 |
Ben Ferrett and Andreas Hoefele |
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On the efficiency of fiscal competition for FDI when incumbent firms are foreign-owned |
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Abstract Contact Information Citation Full Text - Note |
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Jul 08 2014 |
Issam Laguir and Raffaele Staglianò |
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How do powerful CEOs manage corporate tax aggressiveness? |
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Abstract Contact Information Citation Full Text - Note |
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Jun 01 2014 |
Athanasios O. Tagkalakis |
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Tax arrears and VAT revenue performance: Recent evidence from Greece |
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Abstract Contact Information Citation Full Text - Note |
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May 08 2014 |
Athanasios O. Tagkalakis |
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The direct and indirect effects of audits on the tax revenue in Greece |
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Abstract Contact Information Citation Full Text - Note |
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Aug 29 2013 |
Ben Ferrett and Ian Wooton |
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Fiscal Competition for FDI when Bidding is Costly |
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Abstract Contact Information Citation Full Text - Note |
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Aug 19 2013 |
Athanasios O. Tagkalakis |
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Assessing the variability of indirect tax elasticity in Greece |
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Abstract Contact Information Citation Full Text - Note |
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Oct 05 2012 |
Mihai Mutascu |
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Taxation under media capture |
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Abstract Contact Information Citation Full Text - Note |
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Sep 05 2012 |
Hans Dietrich and Hans-Dieter Gerner |
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The effects of tuition fees on the decision for higher education: evidence from a german policy experiment |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Sep 05 2012 |
Giuseppe Lucio Gaeta |
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In the mood for redistribution. An empirical analysis of individual preferences for redistribution in Italy |
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Abstract Contact Information Citation Full Text - Note |
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Jul 31 2012 |
Peter J. Lambert , Runa Nesbakken and Thor O. Thoresen |
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Is there more redistribution in Scandinavia than in the US? |
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Abstract Contact Information Citation Full Text - Note |
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May 07 2012 |
Gaetano Lisi |
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Testing the slippery slope framework |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Mar 25 2012 |
Chia-Hui Lu |
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Tax Luxury or Necessity |
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Abstract Contact Information Citation Full Text - Note |
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Feb 08 2012 |
Michael Hicks and Nalitra Thaiprasert |
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A first look at the 'Cash for Clunkers' program |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Feb 08 2012 |
Helene Ehrhart |
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Assessing the relationship between democracy and domestic taxes in developing countries |
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Abstract Contact Information Citation Full Text - Note |
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Jan 13 2012 |
Aviral Kumar Tiwari |
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Tax Burden and GDP: Evidence from Frequency Doman Approach for the USA |
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Abstract Contact Information Citation Full Text - Note |
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Oct 05 2011 |
Bérangère Legendre |
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Inequalities between retirees and workers: an empirical model to capture the effect of taxation |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Sep 12 2011 |
Gerhard Reitschuler |
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Optimal taxation and budget deficits: Evidence for the EU's New Member States |
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Abstract Contact Information Citation Full Text - Note |
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Aug 29 2011 |
Yuexing Lan and John V Winters |
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Did the D.C. Tuition Assistance Grant Program Cause Out-of-State Tuition to Increase? |
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Abstract Contact Information Citation Full Text - Note |
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Apr 19 2011 |
Wempi Saputra |
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Capital Accumulation and Social Welfare in Fiscal Federalism and the Unitary System |
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Abstract Contact Information Citation Full Text - Note |
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Mar 14 2011 |
Chokri Dridi and Naceur Khraief |
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The diffusion of new technology: adoption subsidies, spillovers, and transaction costs. |
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Abstract Contact Information Citation Full Text - Note |
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Jan 09 2011 |
Peter Schwarz |
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Estimating Tax-Elasticities of Foreign Direct Investment: The Importance of Tax Havens. |
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Abstract Contact Information Citation Full Text - Note |
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Nov 18 2010 |
Seiya Fujisaki and Kazuo Mino |
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Growth and Distributional Effects of Inflation with Progressive Taxation |
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Abstract Contact Information Citation Full Text - Note |
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Oct 27 2010 |
Oya Pinar Ardic , Burcay Erus and Gurcan Soydan |
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An evaluation of indirect taxes in Turkey |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Sep 09 2010 |
Luca Panaccione and Francesco Ruscitti |
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A note on optimal commodity taxation with moral hazard and separable preferences |
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Abstract Contact Information Citation Full Text - Note |
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Jul 20 2010 |
Steffen Kallbekken , Stephan Kroll and Todd L Cherry |
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Pigouvian tax aversion and inequity aversion in the lab |
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Abstract Contact Information Citation Full Text - Note |
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May 25 2010 |
Damien Échevin |
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Ricardian or Spender Consumers?
Evidence from a Taxpayer Survey Questionnaire |
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Abstract Contact Information Citation Full Text - Note |
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Feb 16 2010 |
Sheikh Selim |
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Optimal Taxation in a Two Sector Economy with Heterogeneous Agents |
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Abstract Contact Information Citation Full Text - Note |
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Jan 17 2010 |
Wempi Saputra |
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The Choice of Tax Bases under Fiscal Federalism and the Unitary System |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Sep 11 2009 |
Indrani Roy chowdhury |
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Incentives for Green R&D in a Dirty Industry under Price Competition |
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Abstract Contact Information Citation Full Text - Note |
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Aug 17 2009 |
Guido Wolswijk |
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The short- and long-run tax revenue response to changes in tax bases |
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Abstract Contact Information Citation Full Text - Note |
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Jul 09 2009 |
Florian Wakolbinger and Stefan Daniel Haigner |
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Peer advice in a tax-evasion experiment |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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May 05 2009 |
Kangsik Choi |
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Privatization and Government's Preference under Mixed Oligopoly: A Generalization |
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Abstract Contact Information Citation Full Text - Comment |
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Mar 31 2009 |
Markus Knell |
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The Work-and-Spend Cycle in a Globalized World |
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Abstract Contact Information Citation Full Text - Note |
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Mar 30 2009 |
Luca Gori and Luciano Fanti |
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Monopoly union, unemployment benefits and labour taxes: The unemployment problem revisited |
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Abstract Contact Information Citation Full Text - Note |
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Mar 25 2009 |
Emin Gahramanov |
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Tax Evasion and Dynamic Inefficiency |
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Abstract Contact Information Citation Full Text - Note |
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Mar 11 2009 |
K. L. Glen Ueng and Chiaen J. Wu |
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A note on the neutrality of profit taxes and tax compliance with imperfect detection |
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Abstract Contact Information Citation Full Text - Note |
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Mar 05 2009 |
Hsin-I Fan and Yeung-Nan Shieh |
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Pollution Taxes and Location Decision under Free Entry Oligopoly |
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Abstract Contact Information Citation Full Text - Note |
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Dec 17 2008 |
Hideya Kato |
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Privatization and government preference |
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Abstract Contact Information Citation Full Text - Note |
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Sep 26 2008 |
Martin Halla and Friedrich Schneider |
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Non-Compliance under a Negative Income Tax |
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Abstract Contact Information Citation Full Text - Note |
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Sep 26 2008 |
ROSELLA LEVAGGI and FRANCESCO MENONCIN |
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Merit goods provision and optimal tax evasion |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Jul 16 2008 |
Julien Daubanes |
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Fossil fuels supplied by oligopolies: On optimal taxation and rent capture |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Apr 02 2008 |
Martin Besfamille |
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The relationship between tax evasion and tax revenue in Chang, Lai and Chang (1999) |
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Abstract Contact Information Citation Full Text - Note |
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Mar 11 2008 |
Arantza Gorostiaga and Rubio-Ramírez Juan F. |
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Fiscal policy and minimum wage for redistribution: an equivalence result |
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Abstract Contact Information Citation Full Text - Note |
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Dec 20 2007 |
Luca Gori and Luciano Fanti |
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Income taxation, child-rearing policies, fertility and unemployment |
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Abstract Contact Information Citation Full Text - Note |
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Dec 20 2007 |
Luca Gori and Luciano Fanti |
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Labour income taxation, child rearing policies and fertility |
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Abstract Contact Information Citation Full Text - Note |
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Oct 04 2007 |
Stefania Ottone and Ferruccio Ponzano |
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Laffer curve in a non-Leviathan scenario: a real - effort experiment |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Oct 04 2007 |
Thomas Gaube |
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A note on the link between public expenditures and distortionary taxation |
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Abstract Contact Information Citation Full Text - Note |
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May 29 2007 |
Tommy Andersson |
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A Note on Nonlinear Income Taxes and the Utility Possibility Set |
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Abstract Contact Information Citation Full Text - Note |
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Feb 16 2007 |
Gareth Myles , Hassan Khodavaisi and Nigar Hashimzade |
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An irrelevance result with differentiated goods |
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Abstract Contact Information Citation Full Text - Note |
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Oct 26 2006 |
Ken-ichi Hashimoto and Taro Kumagai |
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Public Policy, Employment, and Welfare in an Efficiency Wage Model |
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Abstract Contact Information Citation Full Text - Note |
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Mar 23 2006 |
Alexis PARMENTIER , Etienne LEHMANN and Jean HINDRIKS |
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Optimal income taxation and the shape of average tax rates |
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Abstract Contact Information Citation Full Text - Note |
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Mar 23 2006 |
Manuel A. Gómez |
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Equilibrium efficiency in the Uzawa-Lucas model with sector-specific externalities |
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Abstract Contact Information Citation Full Text - Note |
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Mar 23 2006 |
Michael T. Feil |
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Funding public health care: A flat-rate premium might be bad for employment |
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Abstract Contact Information Citation Full Text - Note |
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Feb 21 2006 |
Claudia Hermeling and Martin Barbie |
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Optimal Taxation in a Simple Model of Human Capital Accumulation |
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Abstract Contact Information Citation Full Text - Note |
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Oct 02 2005 |
Yutaro Murakami |
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Vertical intergovernmental relationship and economic growth |
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Abstract Contact Information Citation Full Text - Note |
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Sep 13 2005 |
Arindam Das-Gupta |
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With non-competitive firms, a turnover tax can dominate the VAT |
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Abstract Contact Information Citation Full Text - Note |
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Feb 09 2005 |
Carlos M. Urzúa |
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The Ahmad-Stern approach revisited |
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Abstract Contact Information Citation Full Text - Note |
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Jan 26 2005 |
Michael Williams |
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Simulations of fundamental tax reform with irrational households |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Jan 24 2005 |
Valentino Larcinese |
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PERSONAL AND HOUSEHOLD INCOME TAXATION IN A PROGRESSIVE TAX SYSTEM: EVIDENCE FROM ITALY |
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Abstract Contact Information Citation Full Text - Note |
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Oct 29 2004 |
Paolo M. Panteghini |
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Neutrality Properties of Firm Taxation under Default Risk |
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Abstract Contact Information Citation Full Text - Note |
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Oct 29 2004 |
Rainald Borck |
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Income Tax Evasion and the Penalty Structure |
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Abstract Contact Information Citation Full Text - Note |
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Jan 05 2004 |
Manuel A. Gómez |
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The effect of the government temporal horizon on the optimal tax structure |
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Abstract Contact Information Citation Full Text - Note |
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Nov 21 2003 |
Paolo M. Panteghini |
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A dynamic measure of the effective tax rate |
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Abstract Contact Information Citation Full Text - Preliminary Result |
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Aug 25 2003 |
Gideon Yaniv |
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Auditing ghosts by prosperity signals |
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Abstract Contact Information Citation Full Text - Note |
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Jul 01 2003 |
Bart Capéau and Erwin Ooghe |
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Merit goods and phantom agents |
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Abstract Contact Information Citation Full Text - Comment |
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May 12 2003 |
Keisuke Hattori |
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Reconsideration of the Crowding-out Effect with Non-linear Contribution Technology |
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Abstract Contact Information Citation Full Text - Note |
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Jan 30 2003 |
Ronald Wendner |
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Status, environmental externality, and optimal tax programs |
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Abstract Contact Information Citation Full Text - Note |
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Jan 09 2003 |
Udo Ebert and Patrick Moyes |
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The Difficulty of Income Redistribution with Labour Supply |
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Abstract Contact Information Citation Full Text - Note |
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Sep 04 2002 |
Francois Boldron |
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On the subsidization of local monopolies |
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Abstract Contact Information Citation Full Text - Note |
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Aug 01 2002 |
Jean-Marie Lozachmeur , Pierre Pestieau and Jon Hamilton |
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Rawlsian governments and the race to the bottom |
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Abstract Contact Information Citation Full Text - Note |
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Jul 22 2002 |
Lloyd Barton |
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Government collusion in Janeba's model of multijurisdictional tax competition |
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Abstract Contact Information Citation Full Text - Comment |
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Jan 16 2002 |
Gareth Myles |
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Mixed oligopoly, subsidization and the order of firms' moves: an irrelevance result for the general case |
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Abstract Contact Information Citation Full Text - Note |
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Sep 04 2001 |
Gareth Myles |
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Taxation and international oligopoly |
|
Abstract Contact Information Citation Full Text - Note |
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