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