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Notes, Comments and Preliminary results

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