Roger H. Gordon
Citations
Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.Blog mentions
As found by EconAcademics.org, the blog aggregator for Economics research:- Why Nations Fail predavanje, zaÅ¡to je Keynes relevantan i joÅ¡ neka Äitanja
by cronomy in Cronomy on 2012-04-12 08:52:29 - Why Nations Fail predavanje, zašto je Keynes relevantan i još neka čitanja
by cronomy in Cronomy on 2012-04-12 08:52:29 - The Consequences of Ideology
by Matthew Kahn in Environmental and Urban Economics on 2014-08-13 20:18:00 - Partisan Climate Politics Continues
by Matthew Kahn in Environmental and Urban Economics on 2016-05-28 00:51:00 - Will Pollution Increase During Mr. Trump's Presidency?
by Matthew Kahn in Environmental and Urban Economics on 2017-02-06 21:40:00 - How Does Applied Microeconomic Research Accelerate Climate Change Adaptation?
by Matthew E. Kahn in Environmental and Urban Economics on 2021-05-13 14:39:00 - Gente divina
by Gabriel Burdín in Razones y personas: repensando Uruguay on 2011-12-01 18:27:00 - H-Index for Journals
by Francis Diebold in No Hesitations on 2018-03-08 17:47:00 - Author Profile
- Ranking California Economists as of May 2015
by Matthew Kahn in Environmental and Urban Economics on 2015-06-04 02:25:00
- Ranking California Economists as of May 2015
Mentioned in:
Wikipedia or ReplicationWiki mentions
(Only mentions on Wikipedia that link back to a page on a RePEc service)- Roger H. Gordon & A. Lans Bovenberg, 1994.
"Why is Capital so Immobile Internationally?: Possible Explanations and Implications for Capital Income Taxation,"
NBER Working Papers
4796, National Bureau of Economic Research, Inc.
- Gordon, Roger H & Bovenberg, A Lans, 1996. "Why Is Capital So Immobile Internationally? Possible Explanations and Implications for Capital Income Taxation," American Economic Review, American Economic Association, vol. 86(5), pages 1057-1075, December.
- Gordon, R.H. & Bovenberg, A.L., 1994. "Why Is Capital So Immobile Internationally?: Possible Explanations and Implications for Capital Income Taxation," Working Papers 358, Research Seminar in International Economics, University of Michigan.
- Gordon, R.H. & Bovenberg, A.L., 1994. "Why is capital so immobile internationally? : Possible explanations and implications for capital income taxation," Discussion Paper 1994-63, Tilburg University, Center for Economic Research.
- Bovenberg, A.L. & Gordon, R.H., 1996. "Why is capital so immobile internationally? Possible explanation and implications for capital income taxation," Other publications TiSEM 6a131c21-fd9a-4d83-8d9a-7, Tilburg University, School of Economics and Management.
Mentioned in:
- Roger Gordon in Wikipedia (German)
- Author Profile
- Roger Gordon in Wikipedia (German)
Working papers
- Roger H. Gordon, 2023.
"Fiscal Federalism and the Role of the Income Tax,"
NBER Working Papers
31755, National Bureau of Economic Research, Inc.
- Roger Gordon, 2023. "Fiscal Federalism and the Role of the Income Tax," NBER Chapters, in: Policy Responses to Tax Competition, National Bureau of Economic Research, Inc.
Cited by:
- Jeffrey Clemens & Stan Veuger, 2023.
"Intergovernmental Grants and Policy Competition: Concepts, Institutions, and Evidence,"
NBER Working Papers
31251, National Bureau of Economic Research, Inc.
- Jeffrey Clemens & Stan Veuger, 2023. "Intergovernmental Grants and Policy Competition: Concepts, Institutions, and Evidence," NBER Chapters, in: Policy Responses to Tax Competition, National Bureau of Economic Research, Inc.
- Gordon, Roger & Dahl, Gordon B., 2013.
"Views among Economists: Professional Consensus or Point-Counterpoint?,"
IZA Discussion Papers
7184, Institute of Labor Economics (IZA).
- Roger Gordon & Gordon B. Dahl, 2013. "Views among Economists: Professional Consensus or Point-Counterpoint?," American Economic Review, American Economic Association, vol. 103(3), pages 629-635, May.
- Roger Gordon & Gordon B. Dahl, 2013. "Views among Economists: Professional Consensus or Point-Counterpoint?," NBER Working Papers 18728, National Bureau of Economic Research, Inc.
Cited by:
- Niklas Potrafke, 2013.
"Minority Positions in the German Council of Economic Experts: A Political Economic Analysis,"
CESifo Working Paper Series
4206, CESifo.
- Niklas Potrafke, 2013. "Minority positions in the German Council of Economic Experts: A political economic analysis," ifo Working Paper Series 160, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Potrafke, Niklas, 2013. "Minority positions in the German Council of Economic Experts: A political economic analysis," Munich Reprints in Economics 19290, University of Munich, Department of Economics.
- Potrafke, Niklas, 2013. "Minority positions in the German Council of Economic Experts: A political economic analysis," European Journal of Political Economy, Elsevier, vol. 31(C), pages 180-187.
- Peter Andre & Carlo Pizzinelli & Christopher Roth & Johannes Wohlfart, 2019.
"Subjective Models Of The Macroeconomy: Evidence From Experts And A Representative Sample,"
CEBI working paper series
19-11, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
- Peter Andre & Carlo Pizzinelli & Christopher Roth & Johannes Wohlfart, 2021. "Subjective Models of the Macroeconomy: Evidence From Experts and Representative Samples," ECONtribute Discussion Papers Series 119, University of Bonn and University of Cologne, Germany.
- Peter Andre & Carlo Pizzinelli & Christopher Roth & Johannes Wohlfart, 2019. "Subjective Models of the Macroeconomy: Evidence from Experts and Representative Samples," CESifo Working Paper Series 7850, CESifo.
- Peter Andrebriq & Carlo Pizzinelli & Christopher Roth & Johannes Wohlfart, 2022. "Subjective Models of the Macroeconomy: Evidence From Experts and Representative Samples [Rationally Confused: On the Aggregate Implications of Information Provision Policies]," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 89(6), pages 2958-2991.
- Andre, Peter & Pizzinelli, Carlo & Roth, Christopher & Wohlfart, Johannes, 2021. "Subjective Models of the Macroeconomy : Evidence from Experts and a Representative Sample," The Warwick Economics Research Paper Series (TWERPS) 1342, University of Warwick, Department of Economics.
- Javdani, Moshen & Chang, Ha-Joon, 2019.
"Who Said or What Said? Estimating Ideological Bias in Views Among Economists,"
MPRA Paper
91958, University Library of Munich, Germany.
- Javdani, Mohsen & Chang, Ha-Joon, 2019. "Who Said or What Said? Estimating Ideological Bias in Views Among Economists," IZA Discussion Papers 12738, Institute of Labor Economics (IZA).
- Paola Sapienza & Luigi Zingales, 2013. "Economic Experts versus Average Americans," American Economic Review, American Economic Association, vol. 103(3), pages 636-642, May.
- Christian Leuz, 2018.
"Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research,"
NBER Working Papers
24535, National Bureau of Economic Research, Inc.
- Leuz, Christian, 2018. "Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research," CFS Working Paper Series 611, Center for Financial Studies (CFS).
- Christian Leuz, 2018. "Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 582-608, July.
- Timothy C. Haab & John C. Whitehead, 2013.
"What do Environmental and Resource Economists Think? Results from a Survey of AERE Members,"
Working Papers
13-19, Department of Economics, Appalachian State University, revised 2015.
- Timothy C. Haab & John C. Whitehead, 2017. "What do Environmental and Resource Economists Think? Results from a Survey of AERE Members," Review of Environmental Economics and Policy, Association of Environmental and Resource Economists, vol. 11(1), pages 43-58.
- Dorine Boumans & Klaus Gründler & Niklas Potrafke & Fabian Ruthardt, 2022. "Political Leaders and Macroeconomic Expectations: Evidence from a Global Survey Experiment," CESifo Working Paper Series 9974, CESifo.
- Sami Diaf & Jörg Döpke & Ulrich Fritsche & Ida Rockenbach, 2020.
"Sharks and minnows in a shoal of words: Measuring latent ideological positions of German economic research institutes based on text mining techniques,"
Macroeconomics and Finance Series
202001, University of Hamburg, Department of Socioeconomics.
- Diaf, Sami & Döpke, Jörg & Fritsche, Ulrich & Rockenbach, Ida, 2020. "Sharks and minnows in a shoal of words: Measuring latent ideological positions of German economic research institutes based on text mining techniques," Working Papers 24, German Research Foundation's Priority Programme 1859 "Experience and Expectation. Historical Foundations of Economic Behaviour", Humboldt University Berlin.
- Marina Riem, 2017. "Essays on the Behavior of Firms and Politicians," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 73.
- Beyer, Karl M. & Pühringer, Stephan, 2019.
"Divided we stand? Professional consensus and political conflict in academic economics,"
Working Paper Series
Ök-51, Cusanus Hochschule für Gesellschaftsgestaltung, Institut für Ökonomie.
- Karl Beyer & Stephan Puehringer, 2019. "Divided we stand? Professional consensus and political conflict in academic economics," ICAE Working Papers 94, Johannes Kepler University, Institute for Comprehensive Analysis of the Economy.
- Goodman, Joshua Samuel & Goodman, Lucas & Goodman, Sarena & Goodman, Allen C., 2014.
"A Few Goodmen: Surname-Sharing Co-Authors in Economics,"
Scholarly Articles
22805379, Harvard Kennedy School of Government.
- Goodman, Joshua Samuel & Goodman, Lucas & Goodman, Sarena & Goodman, Allen C., 2014. "A Few Goodmen: Surname-Sharing Co-Authors in Economics," Scholarly Articles 22805379, Harvard University Department of Economics.
- Brent A. Evans, 2015. "Did Economic Literacy Influence Macroeconomic Policy Preferences of the General Public during the Financial Crisis?," The American Economist, Sage Publications, vol. 60(2), pages 132-141, September.
- O’Neill, Donal, 2015.
"Divided opinion on the Fair Minimum Wage Act of 2013: Random or systematic differences?,"
Economics Letters, Elsevier, vol. 136(C), pages 175-178.
- O'Neill, Donal, 2014. "Divided Opinion on The Fair Minimum Wage Act of 2013: Random or Systematic Differences," IZA Discussion Papers 8601, Institute of Labor Economics (IZA).
- Donal O'Neill, 2014. "Divided Opinion on The Fair Minimum Wage Act of 2013: Random or Systematic Differences?," Economics Department Working Paper Series n256-14.pdf, Department of Economics, National University of Ireland - Maynooth.
- van Dalen, Hendrik Peter, 2019.
"Do the Values of Economists Matter in the Art and Science of Economics?,"
Other publications TiSEM
bda08972-cae2-4c5b-be28-c, Tilburg University, School of Economics and Management.
- Hendrik P. van Dalen, 2019. "Values of Economists Matter in the Art and Science of Economics," Kyklos, Wiley Blackwell, vol. 72(3), pages 472-499, August.
- van Dalen, Hendrik Peter, 2019. "Do the Values of Economists Matter in the Art and Science of Economics?," Discussion Paper 2019-004, Tilburg University, Center for Economic Research.
- van Dalen, Hendrik Peter, 2019. "Values of economists matter in the art and science of economics," Other publications TiSEM eb9877cc-e840-4625-bcee-9, Tilburg University, School of Economics and Management.
- Dorine Boumans & Klaus Gründler & Niklas Potrafke & Fabian Ruthardt, 2021.
"The Global Economic Impact of Politicians: Evidence from an International Survey RCT,"
EconPol Working Paper
56, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Dorine Boumans & Klaus Gründler & Niklas Potrafke & Fabian Ruthardt, 2021. "The Global Economic Impact of Politicians: Evidence from an International Survey RCT," CESifo Working Paper Series 8833, CESifo.
- William Nordhaus & Douglas Rivers, 2023. "The People and the Experts: Alternative Views on Economic Affairs," Cowles Foundation Discussion Papers 2361, Cowles Foundation for Research in Economics, Yale University.
- Mark Horowitz & Robert Hughes, 2018. "Political Identity and Economists’ Perceptions of Capitalist Crises," Review of Radical Political Economics, Union for Radical Political Economics, vol. 50(1), pages 173-193, March.
- Mohsen Javdani & Ha-Joon Chang, 2023. "Who said or what said? Estimating ideological bias in views among economists," Cambridge Journal of Economics, Cambridge Political Economy Society, vol. 47(2), pages 309-339.
- Roth, Christopher & Andre, Peter & Haaland, Ingar & Wohlfart, Johannes, 2022.
"Narratives about the Macroeconomy,"
CEPR Discussion Papers
17305, C.E.P.R. Discussion Papers.
- Peter Andre & Ingar Haaland & Christopher Roth & Johannes Wohlfart, 2021. "Narratives about the Macroeconomy," CEBI working paper series 21-18, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
- Peter Andre & Ingar Haaland & Christopher Roth & Johannes Wohlfart, 2022. "Narratives about the Macroeconomy," CRC TR 224 Discussion Paper Series crctr224_2022_350, University of Bonn and University of Mannheim, Germany.
- Peter Andre & Ingar Haaland & Christopher Roth & Johannes Wohlfart & Ingar K. Haaland, 2023. "Narratives about the Macroeconomy," CESifo Working Paper Series 10535, CESifo.
- Peter Andre & Ingar Haaland & Christopher Roth & Johannes Wohlfart, 2021. "Narratives about the Macroeconomy," ECONtribute Discussion Papers Series 127, University of Bonn and University of Cologne, Germany.
- Christoph Schinke, 2016. "Wealth and Politics: Studies on Inter Vivos Transfers and Partisan Effects," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 67.
- Li, Jingheng & Xi, Tianyang & Yao, Yang, 2020. "Empowering knowledge: Political leaders, education, and economic liberalization," European Journal of Political Economy, Elsevier, vol. 61(C).
- Diaf, Sami & Döpke, Jörg & Fritsche, Ulrich & Rockenbach, Ida, 2022. "Sharks and minnows in a shoal of words: Measuring latent ideological positions based on text mining techniques," European Journal of Political Economy, Elsevier, vol. 75(C).
- Ha Quyen Ngo & Niklas Potrafke & Marina Riem & Christoph Schinke, 2015.
"Ideology and Dissent among Economists: The Joint Economic Forecast of German Economic Research Institutes,"
CESifo Working Paper Series
5393, CESifo.
- Ha Quyen Ngo & Niklas Potrafke & Marina Riem & Christoph Schinke, 2018. "Ideology and Dissent among Economists: The Joint Economic Forecast of German Economic Research Institutes," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, vol. 44(1), pages 135-152, January.
- Matthias Aistleitner & Stephan Puehringer, 2023. "Biased Trade Narratives and Its Influence on Development Studies: A Multi-level Mixed-Method Approach," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 35(6), pages 1322-1346, December.
- Hans Henrik Sievertsen & Sarah Smith, 2022.
"Male and Female Voices in Economics,"
Bristol Economics Discussion Papers
22/761, School of Economics, University of Bristol, UK.
- Sievertsen, Hans Henrik & Smith, Sarah, 2022. "Male and Female Voices in Economics," IZA Discussion Papers 15133, Institute of Labor Economics (IZA).
- Smith, Sarah & Sievertsen, Hans, 2022. "Male and female voices in economics," CEPR Discussion Papers 17166, C.E.P.R. Discussion Papers.
- Isabel Busom & Cristina Lopez-Mayan & Judith Panadés, 2017. "Students' persistent preconceptions and learning economic principles," The Journal of Economic Education, Taylor & Francis Journals, vol. 48(2), pages 74-92, April.
- Pühringer, Stephan & Bäuerle, Lukas & Engartner, Tim, 2017. "Was denken (zukünftige) ÖkonomInnen? Einblicke in die politische und gesellschaftliche Wirkmächtigkeit ökonomischen Denkens," Working Paper Series Ök-34, Cusanus Hochschule für Gesellschaftsgestaltung, Institut für Ökonomie.
- Niklas Potrafke, 2013. "Minority Voting on the Council of Experts: A Politico-Economic Analysis," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 66(09), pages 37-40, May.
- Correa Mautz, Feipe, 2017. "La economía como argumento político: evidencia de estudiantes de economía en Chile," Documentos de Trabajo 4, Estudios Nueva Economía.
- Edmark, Karin & Gordon, Roger, 2013.
"Taxes and the choice of organizational form by entrepreneurs in Sweden,"
Working Paper Series
2013:21, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Edmark, Karin & Gordon, Roger, 2012. "Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden," Working Paper Series 907, Research Institute of Industrial Economics.
- Edmark, Karin & Gordon, Roger, 2013. "Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden," Working Paper Series 982, Research Institute of Industrial Economics.
- Edmark, Karin & Gordon, Roger, 2013. "Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden," Working Paper Series, Center for Fiscal Studies 2013:13, Uppsala University, Department of Economics.
Cited by:
- Gale, William & Brown, Samuel, 2013.
"Small Business, Innovation, and Tax Policy: A Review,"
MPRA Paper
57384, University Library of Munich, Germany.
- William Gale & Samuel Brown, 2013. "Small Business, Innovation, and Tax Policy: A Review," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(4), pages 871-892, December.
- Lejour, Arjan & Massenz, Gabriella, 2020.
"Income Shifting and Organizational Form Choice : Evidence from Europe,"
Discussion Paper
2020-013, Tilburg University, Center for Economic Research.
- Lejour, Arjan & Massenz, Gabriella, 2020. "Income Shifting and Organizational Form Choice : Evidence from Europe," Other publications TiSEM 3138edef-d645-4113-9981-3, Tilburg University, School of Economics and Management.
- Josh Lerner & Joacim Tåg, 2013.
"Institutions and venture capital,"
Industrial and Corporate Change, Oxford University Press and the Associazione ICC, vol. 22(1), pages 153-182, February.
- Lerner, Josh & Tåg, Joacim, 2012. "Institutions and Venture Capital," Working Paper Series 897, Research Institute of Industrial Economics.
- Lerner, Josh & Tåg, Joacim, 2013. "Institutions and Venture Capital," Working Papers 2012:17, Swedish Entrepreneurship Forum.
- Pontus Braunerhjelm & Magnus Henrekson, 2013.
"Entrepreneurship, institutions, and economic dynamism: lessons from a comparison of the United States and Sweden,"
Industrial and Corporate Change, Oxford University Press and the Associazione ICC, vol. 22(1), pages 107-130, February.
- Braunerhjelm, Pontus & Henrekson, Magnus, 2012. "Entrepreneurship, Institutions and Economic Dynamism: Lessons from a Comparison of the United States and Sweden," Working Paper Series 943, Research Institute of Industrial Economics.
- Braunerhjelm, Pontus & Henrekson, Magnus, 2013. "Entrepreneurship, Institutions and Economic Dynamism: Lessons from a Comparison of the United States and Sweden," Working Papers 2012:19, Swedish Entrepreneurship Forum.
- Braunerhjelm , Pontus & Henrekson, Magnus, 2012. "Entrepreneurship, Institutions and Economic Dynamism: Lessons from a Comparison of the United States and Sweden," Working Paper Series in Economics and Institutions of Innovation 290, Royal Institute of Technology, CESIS - Centre of Excellence for Science and Innovation Studies.
- Spencer Bastani & Thomas Giebe & Chizheng Miao, 2019.
"Ethnicity and tax filing behavior,"
CESifo Working Paper Series
7576, CESifo.
- Bastani, Spencer & Giebe, Thomas & Miao, Chizheng, 2019. "Ethnicity and tax filing behavior," MPRA Paper 97047, University Library of Munich, Germany.
- Bastani, Spencer & Giebe, Thomas & Miao, Chizheng, 2020. "Ethnicity and tax filing behavior," Journal of Urban Economics, Elsevier, vol. 116(C).
- Edquist, Harald & Henrekson, Magnus, 2013. "Product Market Reforms and Incentives to Innovate in Sweden," Working Paper Series 986, Research Institute of Industrial Economics.
- Massenz, Gabriella, 2023. "On the behavioral effects of tax policy," Other publications TiSEM eb44a9f7-b859-480d-b2e4-4, Tilburg University, School of Economics and Management.
- Bräutigam, Rainer & Spengel, Christoph & Stutzenberger, Kathrin, 2017. "The development of corporate tax structures in the European Union from 1998 to 2015 - Qualitative and quantitative analysis," ZEW Discussion Papers 17-034, ZEW - Leibniz Centre for European Economic Research.
- Edmark, Karin & Gordon, Roger, 2012.
"The Choice of Organizational Form by Closely-Held Firms in Sweden: Tax vs. Non-Tax Determinants,"
Working Papers
2012:15, Swedish Entrepreneurship Forum.
Cited by:
- Braunerhjelm, Pontus & Broström, Anders & Åstebro, Thomas, 2012.
"Does Academic Entrepreneurship Pay?,"
Working Paper Series in Economics and Institutions of Innovation
289, Royal Institute of Technology, CESIS - Centre of Excellence for Science and Innovation Studies.
- Thomas Astebro & Pontus Braunerhjelm & Anders Broström, 2013. "Does academic entrepreneurship pay?," Post-Print hal-00786650, HAL.
- Thomas Åstebro & Pontus Braunerhjelm & Anders Broström, 2013. "Does academic entrepreneurship pay?," Industrial and Corporate Change, Oxford University Press and the Associazione ICC, vol. 22(1), pages 281-311, February.
- Astebro , Thomas B. & Braunerhjelm, Pontus & Broström , Anders, 2012. "Does Academic Entrepreneurship Pay?," HEC Research Papers Series 970, HEC Paris.
- Braunerhjelm, Pontus & Broström, Anders & Åstebro, Thomas, 2012. "Does Academic Entrepreneurship Pay?," Working Papers 2012:20, Swedish Entrepreneurship Forum.
- Braunerhjelm, Pontus & Broström, Anders & Åstebro, Thomas, 2012.
"Does Academic Entrepreneurship Pay?,"
Working Paper Series in Economics and Institutions of Innovation
289, Royal Institute of Technology, CESIS - Centre of Excellence for Science and Innovation Studies.
- Gordon, Roger H. & Kopczuk, Wojciech, 2011.
"The choice of the personal income tax base,"
LSE Research Online Documents on Economics
58197, London School of Economics and Political Science, LSE Library.
- Gordon, Roger H. & Kopczuk, Wojciech, 2014. "The choice of the personal income tax base," Journal of Public Economics, Elsevier, vol. 118(C), pages 97-110.
- Roger H. Gordon & Wojciech Kopczuk, 2014. "The Choice of the Personal Income Tax Base," NBER Working Papers 20227, National Bureau of Economic Research, Inc.
Cited by:
- Spencer Bastani & Sebastian Koehne, 2022. "How Should Consumption Be Taxed?," CESifo Working Paper Series 10038, CESifo.
- X. Ruiz del Portal, 2017. "Optimal mixed taxation, public goods and the problem of high-skilled emigration," Journal of Economics, Springer, vol. 122(2), pages 97-119, October.
- Jacobs, Bas & Schindler, Dirk, 2012.
"On the desirability of taxing capital income in optimal social insurance,"
Journal of Public Economics, Elsevier, vol. 96(9-10), pages 853-868.
- Bas Jacobs & Dirk Schindler, 2012. "On the Desirability of Taxing Capital Income in Optimal Social Insurance," Working Paper Series of the Department of Economics, University of Konstanz 2012-02, Department of Economics, University of Konstanz.
- Wojciech Kopczuk, 2012. "Taxation of Intergenerational Transfers and Wealth," NBER Working Papers 18584, National Bureau of Economic Research, Inc.
- Jonathan Gruber & Amalie Jensen & Henrik Kleven, 2017. "Do People Respond to the Mortage Interest Deduction? Quasi-Experimental Evidence from Denmark," NBER Working Papers 23600, National Bureau of Economic Research, Inc.
- Golosov, Mikhail & Troshkin, Maxim & Tsyvinski, Aleh & Weinzierl, Matthew, 2013.
"Preference heterogeneity and optimal capital income taxation,"
Journal of Public Economics, Elsevier, vol. 97(C), pages 160-175.
- Matthew Weinzierl & Aleh Tsyvinski & Mikhail Golosov, 2010. "Preference Heterogeneity and Optimal Capital Income Taxation," 2010 Meeting Papers 748, Society for Economic Dynamics.
- Mikhail Golosov & Maxim Troshkin & Aleh Tsyvinski & Matthew Weinzierl, 2010. "Preference Heterogeneity and Optimal Capital Income Taxation," NBER Working Papers 16619, National Bureau of Economic Research, Inc.
- Golosov, Mikhail & Weinzierl, Matthew & Tayvinski, Aleh, 2010. "Preference heterogeneity and optimal capital income taxation," LSE Research Online Documents on Economics 58179, London School of Economics and Political Science, LSE Library.
- Mikhail Golosov & Aleh Tayvinski & Matthew Weinzierl, 2010. "Preference Heterogeneity and Optimal Capital Income Taxation," STICERD - Public Economics Programme Discussion Papers 04, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
- Carmen Comaniciu, 2015. "Some coordinates concerning taxation in the EU candidate countries," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 15(1), pages 91-100.
- Neisser, Carina, 2017.
"The elasticity of taxable income: A meta-regression analysis,"
ZEW Discussion Papers
17-032, ZEW - Leibniz Centre for European Economic Research.
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis [The top 1% in international and historical perspective]," The Economic Journal, Royal Economic Society, vol. 131(640), pages 3365-3391.
- Carina Neisser, 2017. "The elasticity of taxable income: A meta-regression analysis," Working Papers 2017/10, Institut d'Economia de Barcelona (IEB).
- Neisser, Carina, 2018. "The Elasticity of Taxable Income: A Meta-Regression Analysis," IZA Discussion Papers 11958, Institute of Labor Economics (IZA).
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis," ECONtribute Discussion Papers Series 067, University of Bonn and University of Cologne, Germany.
- Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
- Jukka Pirttilä & Håkan Selin, 2011.
"Tax Policy and Employment: How Does the Swedish System Fare?,"
Working Papers
1183, Tampere University, Faculty of Management and Business, Economics.
- Pirttälä, Jukka & Selin, Håkan, 2011. "Tax Policy and Employment: How Does the Swedish System Fare?," Working Paper Series, Center for Fiscal Studies 2011:2, Uppsala University, Department of Economics.
- Jukka Pirttilä & Håkan Selin, 2011. "Tax Policy and Employment: How Does the Swedish System Fare," Working Papers 267, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
- Jukka Pirttilä & Hakan Selin, 2011. "Tax Policy and Employment: How Does the Swedish System Fare?," CESifo Working Paper Series 3355, CESifo.
- Spencer Bastani & Daniel Waldenström, 2018.
"How Should Capital be Taxed? Theory and Evidence from Sweden,"
CESifo Working Paper Series
7004, CESifo.
- Waldenstrom, Daniel & Bastani, Spencer, 2018. "How Should Capital Be Taxed? Theory and Evidence from Sweden," CEPR Discussion Papers 12880, C.E.P.R. Discussion Papers.
- Bastani, Spencer & Waldenström, Daniel, 2018. "How Should Capital Be Taxed? Theory and Evidence from Sweden," IZA Discussion Papers 11475, Institute of Labor Economics (IZA).
- Buettner, Thiess & Erbe, Katharina & Grimm, Veronika, 2019. "Tax planning of married couples and intra-household income inequality," Journal of Public Economics, Elsevier, vol. 179(C).
- Bas Jacobs, 2013.
"From Optimal Tax Theory to Applied Tax Policy,"
CESifo Working Paper Series
4151, CESifo.
- Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(3), pages 338-389, September.
- Donald Bruce & Lawrence M. Kessler, 2022. "A SALT on Real Estate? Housing Market and Migration Responses to the Limit on the State and Local Tax Deduction," Working Papers 2022-01, University of Tennessee, Department of Economics.
- Jukka Pirttilä & Ilpo Suoniemi, 2014.
"Public Provision, Commodity Demand, and Hours of Work: An Empirical Analysis,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 116(4), pages 1044-1067, October.
- Jukka Pirttilä & Ilpo Suoniemi, 2010. "Public Provision, Commodity Demand and Hours of Work: An Empirical Analysis," CESifo Working Paper Series 3000, CESifo.
- Jukka Pirttilä & Ilpo Suoniemi, 2010. "Public provision, commodity demand and hours of work: An empirical analysis," Working Papers 1079, Tampere University, Faculty of Management and Business, Economics.
- Ilpo Suoniemi & Jukka Pirttilä, 2010. "Public provision, commodity demand and hours of work: An empirical analysis," Working Papers 261, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
- Spencer Bastani & Daniel Waldenström, 2018.
"How should capital be taxed? The Swedish experience,"
Working Papers
hal-02878153, HAL.
- Spencer Bastani & Daniel Waldenström, 2018. "How should capital be taxed? The Swedish experience," World Inequality Lab Working Papers hal-02878153, HAL.
- Peter Diamond & Johannes Spinnewijn, 2011.
"Capital Income Taxes with Heterogeneous Discount Rates,"
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International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(1), pages 48-81, February.
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"Do We Now Collect Any Revenue From Taxing Capital Income?,"
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- Gordon, Roger & Kalambokidis, Laura & Slemrod, Joel, 2004. "Do we now collect any revenue from taxing capital income?," Journal of Public Economics, Elsevier, vol. 88(5), pages 981-1009, April.
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"The Future of Capital Income Taxation,"
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"A growth oriented dual income tax,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 191-221, April.
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"How Globalization Affects Tax Design,"
NBER Chapters, in: Tax Policy and the Economy, Volume 23, pages 123-157,
National Bureau of Economic Research, Inc.
- James R. Hines, Jr. & Lawrence H. Summers, 2009. "How Globalization Affects Tax Design," NBER Working Papers 14664, National Bureau of Economic Research, Inc.
- Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2006. "Do tax havens divert economic activity?," Economics Letters, Elsevier, vol. 90(2), pages 219-224, February.
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Cited by:
- Kai A. Konrad & Sebastian G. Kessing, 2008.
"Time Consistency and Bureaucratic Budget Competition,"
Economic Journal, Royal Economic Society, vol. 118(525), pages 1-15, January.
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- Konrad, Kai A. & Kessing, Sebastian G., 2008. "Time consistency and bureaucratic budget competition," Munich Reprints in Economics 22090, University of Munich, Department of Economics.
- Sebastian Kessing & Kai A. Konrad, 2006. "Time Consistency and Bureaucratic Budget Competition," CESifo Working Paper Series 1791, CESifo.
- Panu Poutvaara & Andreas Wagener, 2008.
"Why is the public sector more labor-intensive? A distortionary tax argument,"
Journal of Economics, Springer, vol. 94(2), pages 105-124, July.
- Panu Poutvaara & Andreas Wagener, 2004. "Why is the Public Sector More Labor-Intensive? A Distortionary Tax Argument," CESifo Working Paper Series 1259, CESifo.
- Poutvaara, Panu & Wagener, Andreas, 2008. "Why is the public sector more labor-intensive? A distortionary tax argument," Munich Reprints in Economics 19825, University of Munich, Department of Economics.
- Poutvaara, Panu & Wagener, Andreas, 2004. "Why Is the Public Sector More Labor-Intensive? A Distortionary Tax Argument," IZA Discussion Papers 1413, Institute of Labor Economics (IZA).
- Benard Akalbeo & Jorge Martinez-Vazquez & Bauyrzhan Yedgenov, 2022.
"Fiscal Decentralization and Structural versus Cyclical Unemployment Levels,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper2206, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Akalbeo, Benard & Martinez-Vazquez, Jorge & Yedgenov, Bauyrzhan, 2023. "Fiscal decentralization and structural versus cyclical unemployment levels," European Journal of Political Economy, Elsevier, vol. 80(C).
- Kai A. Konrad & Sebastian G. Kessing, 2008.
"Time Consistency and Bureaucratic Budget Competition,"
Economic Journal, Royal Economic Society, vol. 118(525), pages 1-15, January.
- Roger H. Gordon & John D. Wilson, 2001.
"Expenditure Competition,"
NBER Working Papers
8189, National Bureau of Economic Research, Inc.
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Cited by:
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"Designing Economic Instruments for the Environment in a Decentralized Fiscal System,"
Working Papers
1104, Tulane University, Department of Economics.
- James Alm & H. Spencer Banzhaf, 2012. "Designing Economic Instruments For The Environment In A Decentralized Fiscal System," Journal of Economic Surveys, Wiley Blackwell, vol. 26(2), pages 177-202, April.
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"Relaxing Tax Competition through Public Good Differentiation,"
Vanderbilt University Department of Economics Working Papers
0601, Vanderbilt University Department of Economics.
- Zissimos, Ben & Wooders, Myrna, 2005. "Relaxing Tax Competition through Public Good Differentiation," Economic Research Papers 269630, University of Warwick - Department of Economics.
- Zissimos, Ben & Wooders, Myrna, 2005. "Relaxing Tax Competition through Public Good Differentation," The Warwick Economics Research Paper Series (TWERPS) 737, University of Warwick, Department of Economics.
- Krause, Günter, 2004. "On the role of budgeting in the delegated provision of public goods under asymmetric information," W.E.P. - Würzburg Economic Papers 51, University of Würzburg, Department of Economics.
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"The Incentive Effects of Property Taxation: Evidence from Norwegian School Districts,"
Discussion Papers
484, Statistics Norway, Research Department.
- Fiva, Jon H. & Rønning, Marte, 2008. "The incentive effects of property taxation: Evidence from Norwegian school districts," Regional Science and Urban Economics, Elsevier, vol. 38(1), pages 49-62, January.
- Auci, Sabrina & Castelli, Annalisa & Vignani, Donatella, 2011. "Local or national environmental spending in Italy: a stochastic frontier analysis," MPRA Paper 58621, University Library of Munich, Germany.
- Pan, Xiongfeng & Xu, Haitao & Li, Mengna & Zong, Tianjiao & Lee, Chew Tin & Lu, Yuduo, 2020. "Environmental expenditure spillovers: Evidence from an estimated multi-area DSGE model," Energy Economics, Elsevier, vol. 86(C).
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"Leviathans, federal transfers, and the cartelization hypothesis,"
Public Choice, Springer, vol. 122(3), pages 449-465, March.
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"Strategic Competition in Swedish Local Spending on Childcare, Schooling and Care for the Elderly,"
Working Paper Series
2007:21, Uppsala University, Department of Economics.
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"Tax Mimicking in Local Business Taxation: Quasi-experimental Evidence from Portugal,"
CESifo Working Paper Series
6647, CESifo.
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- Wooders, Myrna & Zissimos, Ben, 2003.
"Hotelling Tax Competition,"
The Warwick Economics Research Paper Series (TWERPS)
668, University of Warwick, Department of Economics.
- Wooders, Myrna & Zissimos, Ben, 2003. "Hotelling Tax Competition," Economic Research Papers 269481, University of Warwick - Department of Economics.
- Myrna Wooders & Ben Zissimos, 2003. "Hotelling Tax Competition," CESifo Working Paper Series 932, CESifo.
- Roger H. Gordon & John D. Wilson, 1999. "Tax Structure and Government Behavior: Implications for Tax Policy," NBER Working Papers 7244, National Bureau of Economic Research, Inc.
- Libman, Alexander, 2004. "Мировой Опыт Оптимизации Налогообложения: Роль Налоговой Конкуренции И Оффшорных Центров В Мировом Хозяйстве [International Experience of Tax Optimization - The Role of Tax Competition and Offshore," MPRA Paper 17042, University Library of Munich, Germany.
- Mihir A. Desai & C. Fritz Foley & James R. Hines, 2004. "Economic Effects of Regional Tax Havens," NBER Working Papers 10806, National Bureau of Economic Research, Inc.
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"The effects of tax competition when politicians create rents to buy political support,"
Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1142-1163, June.
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"Stricter enforcement may increase tax evasion,"
European Journal of Political Economy, Elsevier, vol. 20(3), pages 725-737, September.
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"Voice or public sector management? An empirical investigation of determinants of public sector performance based on a survey of public officials,"
Journal of Applied Economics, Taylor & Francis Journals, vol. 22(1), pages 321-348, January.
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"Property taxation as incentive for cost control:Empirical evidence for utility services in Norway,"
Working Paper Series
7606, Department of Economics, Norwegian University of Science and Technology.
- Lars-Erik Borge & Jørn Rattsø, 2003. "Property taxation as incentive for cost control: Empirical evidence for utility services in Norway," ERSA conference papers ersa03p219, European Regional Science Association.
- Borge, Lars-Erik & Rattsø, Jørn, 2008. "Property taxation as incentive for cost control: Empirical evidence for utility services in Norway," European Economic Review, Elsevier, vol. 52(6), pages 1035-1054, August.
- Henglong Zhang & Hao Wu, 2009. "Impact of fiscal transfer on fiscal effort of Chinese provincial governments," Frontiers of Economics in China, Springer;Higher Education Press, vol. 4(3), pages 406-424, September.
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- Jørn Rattsø & Jon Hernes Fiva, 2005. "Decentralization with Property Taxation to Improve Incentives: Evidence from Local Governments’ Discrete Choice," Working Paper Series 5305, Department of Economics, Norwegian University of Science and Technology, revised 02 Sep 2005.
- Marte Rønning & Jon Hernes Fiva, 2004. "Property Taxation as a Determinant of School District Efficiency," Working Paper Series 5105, Department of Economics, Norwegian University of Science and Technology, revised 14 Jul 2005.
- Sole Olle, Albert, 2003. "Electoral accountability and tax mimicking: the effects of electoral margins, coalition government, and ideology," European Journal of Political Economy, Elsevier, vol. 19(4), pages 685-713, November.
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- Berthold, Norbert & Fricke, Holger, 2005. "Föderalismus und Wachstum: Eine vernachlässigte Beziehung," Discussion Paper Series 83, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.
- Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2006. "Do tax havens divert economic activity?," Economics Letters, Elsevier, vol. 90(2), pages 219-224, February.
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Cited by:
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"Personal taxation of capital income and the financial leverage of firms,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(1), pages 48-81, February.
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- Roger H. Gordon & Wei Li, 1999.
"Government as a Discriminating Monopolist in the Financial Market: The Case of China,"
NBER Working Papers
7110, National Bureau of Economic Research, Inc.
- Gordon, Roger H. & Li, Wei, 2003. "Government as a discriminating monopolist in the financial market: the case of China," Journal of Public Economics, Elsevier, vol. 87(2), pages 283-312, February.
- Carsten Detken & Vítor Gaspar & Bernhard Winkler, 2005.
"On Prosperity and Posterity: The Need for Fiscal Discipline in a Monetary Union,"
Working Papers de Economia (Economics Working Papers)
30, Departamento de Economia, Gestão e Engenharia Industrial, Universidade de Aveiro.
- Detken, Carsten & Winkler, Bernhard & Gaspar, Vítor, 2004. "On prosperity and posterity: the need for fiscal discipline in a monetary union," Working Paper Series 420, European Central Bank.
- Wagner, W.B., 2002. "Risk sharing under incentive constraints," Other publications TiSEM 1bd8e44d-62a5-4cf7-96b2-f, Tilburg University, School of Economics and Management.
- Roger H. Gordon & Wei Li, 1999.
"Government as a Discriminating Monopolist in the Financial Market: The Case of China,"
NBER Working Papers
7110, National Bureau of Economic Research, Inc.
- Gordon, Roger H. & Li, Wei, 2003. "Government as a discriminating monopolist in the financial market: the case of China," Journal of Public Economics, Elsevier, vol. 87(2), pages 283-312, February.
Cited by:
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"Sources of Borrowing and Fiscal Multipliers [Emerging market business cycles: the cycle is the trend],"
The Economic Journal, Royal Economic Society, vol. 131(633), pages 498-519.
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- Romanos Priftis & Srecko Zimic, 2018. "Sources of Borrowing and Fiscal Multipliers," Staff Working Papers 18-32, Bank of Canada.
- Priftis, Romanos; Zimic, Srecko, 2017. "Sources of Borrowing and Fiscal Multipliers," Economics Working Papers ECO2017/01, European University Institute.
- Priftis, Romanos & Zimic, Srečko, 2018. "Sources of borrowing and fiscal multipliers," Working Paper Series 2209, European Central Bank.
- Shuang Wang & Shukuan Zhao & Dong Shao & Hongyu Liu, 2020. "Impact of Government Subsidies on Manufacturing Innovation in China: The Moderating Role of Political Connections and Investor Attention," Sustainability, MDPI, vol. 12(18), pages 1-21, September.
- Wang, Yang & Zhang, Yifei, 2020. "Do state subsidies increase corporate environmental spending?," International Review of Financial Analysis, Elsevier, vol. 72(C).
- Zhou, Weina, 2014.
"Brothers, household financial markets and savings rate in China,"
Journal of Development Economics, Elsevier, vol. 111(C), pages 34-47.
- Weina Zhou, 2014. "Brothers, Household Financial Markets and Savings Rate in China," Working Papers daleconwp2014-03, Dalhousie University, Department of Economics.
- Ahrens, Joachim & Jünemann, Patrick, 2010. "Transitional institutions, institutional complementarities and economic performance in China: A 'Varieties of Capitalism' approach," Discourses in Social Market Economy 2010-11, OrdnungsPolitisches Portal (OPO).
- Guo, Di & Guo, Yan & Jiang, Kun, 2022. "Government R&D support and firms’ access to external financing: funding effects, certification effects, or both?," Technovation, Elsevier, vol. 115(C).
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- Wang, Steven Shuye & Jiang, Li, 2004. "Location of trade, ownership restrictions, and market illiquidity: Examining Chinese A- and H-shares," Journal of Banking & Finance, Elsevier, vol. 28(6), pages 1273-1297, June.
- Song, Malin & Ai, Hongshan & Li, Xie, 2015. "Political connections, financing constraints, and the optimization of innovation efficiency among China's private enterprises," Technological Forecasting and Social Change, Elsevier, vol. 92(C), pages 290-299.
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- Franklin Allen & Jun & Chenying Zhang & Mengxin Zhao, 2012.
"China's Financial System: Opportunities and Challenges,"
NBER Chapters, in: Capitalizing China, pages 63-143,
National Bureau of Economic Research, Inc.
- Franklin Allen & Jun QJ Qian & Chenying Zhang & Mengxin Zhao, 2012. "China's Financial System: Opportunities and Challenges," NBER Working Papers 17828, National Bureau of Economic Research, Inc.
- Wei Luo & Pingui Rao & Heng Yue, 2010. "Information Risk and Underwriter Switching in SEOs: Evidence from China," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(7‐8), pages 905-928, July.
- Cull,Robert J. & Gan,Li & Gao,Nan & Xu,L. Colin & Cull,Robert J. & Gan,Li & Gao,Nan & Xu,L. Colin, 2016.
"Social capital, finance, and consumption: evidence from a representative sample of Chinese households,"
Policy Research Working Paper Series
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- Cull, Robert & Gan, Li & Gao, Nan & Xu, Lixin Colin, 2022. "Social capital, finance, and consumption: Evidence from a representative sample of Chinese households," Journal of Banking & Finance, Elsevier, vol. 145(C).
- Robert Cull & Wei Li & Bo Sun & Lixin Colin Xu, 2015.
"Government Connections and Financial Constraints: Evidence from a Large Representative Sample of Chinese Firms,"
International Finance Discussion Papers
1129, Board of Governors of the Federal Reserve System (U.S.).
- Cull, Robert & Li, Wei & Sun, Bo & Xu, Lixin Colin, 2013. "Government connections and financial constraints : evidence from a large representative sample of Chinese firms," Policy Research Working Paper Series 6352, The World Bank.
- Cull, Robert & Li, Wei & Sun, Bo & Xu, Lixin Colin, 2015. "Government connections and financial constraints: Evidence from a large representative sample of Chinese firms," Journal of Corporate Finance, Elsevier, vol. 32(C), pages 271-294.
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"State Ownership and Corporate Leverage Around the World,"
CEPR Discussion Papers
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- Ralph de Haas & Sergei Guriev & Alexander Stepanov, 2022. "State Ownership and Corporate Leverage Around the World," Working Papers hal-03878686, HAL.
- Ralph de Haas & Sergei Guriev & Alexander Stepanov, 2022. "State Ownership and Corporate Leverage Around the World," SciencePo Working papers Main hal-03878686, HAL.
- Trien Vinh Le & Jonathan P. O'Brien, 2010. "Can Two Wrongs Make a Right? State Ownership and Debt in a Transition Economy," Journal of Management Studies, Wiley Blackwell, vol. 47(7), pages 1297-1316, November.
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"Puzzles in the Chinese stock market,"
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- John Fernald & John H. Rogers, 2002. "Puzzles In The Chinese Stock Market," The Review of Economics and Statistics, MIT Press, vol. 84(3), pages 416-432, August.
- Narayan, Paresh Kumar & Zheng, Xinwei, 2011. "The relationship between liquidity and returns on the Chinese stock market," Journal of Asian Economics, Elsevier, vol. 22(3), pages 259-266, June.
- Sonia M. L. Wong, 2006. "China's Stock Market: A Marriage of Capitalism and Socialism," Cato Journal, Cato Journal, Cato Institute, vol. 26(3), pages 389-424, Fall.
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- Chenggang Xu, 2024.
"The Fundamental Institutions of China's Reforms and Development,"
CEMA Working Papers
621, China Economics and Management Academy, Central University of Finance and Economics.
- Chenggang Xu, 2011. "The Fundamental Institutions of China's Reforms and Development," Journal of Economic Literature, American Economic Association, vol. 49(4), pages 1076-1151, December.
- Mingjun Deng & Xusheng Fang & Ziyan Tian & Wenbing Luo, 2022. "The Impact of Environmental Uncertainty on Corporate Innovation: Evidence from Chinese Listed Companies," Sustainability, MDPI, vol. 14(9), pages 1-19, April.
- Bin Xu & Wei Li, 2008. "Trade, technology, and China's rising skill demand1," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 16(1), pages 59-84, January.
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"Understanding the Kuznets Process—An Empirical Investigation of Income Inequality in China: 1978–2011,"
Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 134(2), pages 631-650, November.
- Wenli Cheng & Yongzheng Wu & CEMA & College of Mathematics and Computer Science, Hunan Normal University, 2014. "Understanding the Kuznets Process: An Empirical Investigation of Income Inequality in China 1978-2011," Monash Economics Working Papers 12-14, Monash University, Department of Economics.
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- Ramb, Fred & Weichenrieder, Alfons J., 2005. "Taxes and the Financial Structure of German Inward FDI," Kiel Working Papers 1252, Kiel Institute for the World Economy (IfW Kiel).
- Lars P. Feld & Jost Henrich Heckemeyer & Michael Overesch, 2011.
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- Alfons J. Weichenrieder & Tina Klautke & Alfons Weichenrieder, 2008. "Taxes and the Efficiency Costs of Capital Distortions," CESifo Working Paper Series 2431, CESifo.
- Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2007.
"Capital Structure and International Debt Shifting,"
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07-015.RS, ULB -- Universite Libre de Bruxelles.
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- Mr. Luc Laeven & Harry Huizinga & Gaetan Nicodeme, 2007. "Capital Structure and International Debt Shifting," IMF Working Papers 2007/039, International Monetary Fund.
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- Holger Strulik, 2008. "The Credit Channel of Capital Tax Policy," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 10(5), pages 717-742, October.
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Foundations and Trends(R) in Entrepreneurship, now publishers, vol. 12(1), pages 1-94, March.
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- Thiess Buettner & Michael Overesch & Ulrich Schreiber & Georg Wamser, 2006. "The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions," Working Papers 2006-06, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
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- Emmanuel Saez & Michael R. Veall, 2003. "The Evolution of High Incomes in Canada, 1920-2000," Social and Economic Dimensions of an Aging Population Research Papers 99, McMaster University.
- Emmanuel Saez & Michael R. Veall, 2003. "The Evolution of High Incomes in Canada, 1920-2000," Quantitative Studies in Economics and Population Research Reports 382, McMaster University.
- Margit Schratzenstaller, 2013. "Besteuerung höherer Einkommen und Vermögen: internationale Entwicklungstendenzen, Möglichkeiten und Grenzen," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 13-34.
- Clemens Fuest & Bernd Huber & Søren Bo Nielsen, "undated". "Why Is the Corporate Tax Rate Lower than the Personal Tax Rate?," EPRU Working Paper Series 00-17, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Roger H. Gordon & Wei Li, 1999.
"Government as a Discriminating Monopolist in the Financial Market: The Case of China,"
NBER Working Papers
7110, National Bureau of Economic Research, Inc.
- Gordon, Roger H. & Li, Wei, 2003. "Government as a discriminating monopolist in the financial market: the case of China," Journal of Public Economics, Elsevier, vol. 87(2), pages 283-312, February.
- Roger Gordon & Wei Li, 2005.
"Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation,"
NBER Working Papers
11267, National Bureau of Economic Research, Inc.
- Gordon, Roger & Li, Wei, 2009. "Tax structures in developing countries: Many puzzles and a possible explanation," Journal of Public Economics, Elsevier, vol. 93(7-8), pages 855-866, August.
- Alfons J. Weichenrieder & Alfons Weichenrieder, 2005. "(Why) Do we need Corporate Taxation?," CESifo Working Paper Series 1495, CESifo.
- Annette Alstadsæter, 2006.
"The Achilles Heel of the Dual Income Tax. The Norwegian Case,"
Discussion Papers
474, Statistics Norway, Research Department.
- Annette Alstadsaeter, 2007. "The Achilles Heel of the Dual Income Tax: The Norwegian Case," Finnish Economic Papers, Finnish Economic Association, vol. 20(1), pages 5-22, Spring.
- James M. Poterba & Daniel R. Feenberg, 2000.
"The Income and Tax Share of Very High-Income Households, 1960-1995,"
American Economic Review, American Economic Association, vol. 90(2), pages 264-270, May.
- Daniel R. Feenberg & James M. Poterba, 2000. "The Income and Tax Share of Very High Income Households, 1960-1995," NBER Working Papers 7525, National Bureau of Economic Research, Inc.
- Kari, Seppo & Karikallio, Hanna, 2007.
"Tax Treatment of Dividends and Capital Gains and the Dividend Decision Under Dual Income Tax,"
Discussion Papers
416, VATT Institute for Economic Research.
- Seppo Kari & Hanna Karikallio, 2007. "Tax treatment of dividends and capital gains and the dividend decision under dual income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 427-456, August.
- Clemens Fuest & Alfons J. Weichenrieder & Alfons Weichenrieder, 2002. "Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates," CESifo Working Paper Series 781, CESifo.
- Ganghof, Steffen, 2006. "The politics of tax structure," MPIfG Working Paper 06/1, Max Planck Institute for the Study of Societies.
- Melvin Stephens Jr. & Jennifer Ward-Batts, 2001.
"The Impact of Separate Taxation on the Intra-Household Allocation of Assets: Evidence from the UK,"
NBER Working Papers
8380, National Bureau of Economic Research, Inc.
- Stephens, Melvin Jr & Ward-Batts, Jennifer, 2004. "The impact of separate taxation on the intra-household allocation of assets: evidence from the UK," Journal of Public Economics, Elsevier, vol. 88(9-10), pages 1989-2007, August.
- A. B. Atkinson, 2003.
"Income Inequality in OECD Countries: Data and Explanations,"
CESifo Economic Studies, CESifo Group, vol. 49(4), pages 479-513.
- Anthony C. Atkinson, 2003. "Income Inequality in OECD Countries: Data and Explanations," CESifo Working Paper Series 881, CESifo.
- Gordon, Robert J. & Dew-Becker, Ian, 2008.
"Controversies about the Rise in American Inequality: A Survey,"
CEPR Discussion Papers
6817, C.E.P.R. Discussion Papers.
- Robert J. Gordon & Ian Dew-Becker, 2008. "Controversies about the Rise of American Inequality: A Survey," NBER Working Papers 13982, National Bureau of Economic Research, Inc.
- Emmanuel Saez & Joel B. Slemrod & Seth H. Giertz, 2009.
"The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review,"
NBER Working Papers
15012, National Bureau of Economic Research, Inc.
- Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
- Félix Domínguez Barrero & Julio López Laborda & Fernando Rodrigo Sauco, 2005. "Do Corporate and Personal Income Taxes Affect Incorporation?," Hacienda Pública Española / Review of Public Economics, IEF, vol. 174(3), pages 55-86, September.
- A. B. Atkinson, 2004. "Income Tax and Top Incomes over the Twentieth Century," Hacienda Pública Española / Review of Public Economics, IEF, vol. 168(1), pages 123-141, march.
- Laura Blow & Ian Preston, 2002. "Deadweight loss and taxation of earned income: evidence from tax records of the UK self-employed," IFS Working Papers W02/15, Institute for Fiscal Studies.
- Ruud A. de Mooij & Gaëtan Nicodème, 2007.
"Corporate tax policy, entrepreneurship and incorporation in the EU,"
European Economy - Economic Papers 2008 - 2015
269, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Ruud A. De Mooij & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2006. "Corporate Tax Policy, Entrepreneurship and Incorporation in the EU," CESifo Working Paper Series 1883, CESifo.
- Ruud A. de Mooij & Gaetan Nicodeme, 2007. "Corporate Tax Policy, Entrepreneurship and Incorporation in the EU," Tinbergen Institute Discussion Papers 07-030/3, Tinbergen Institute.
- Anna Ivanova & Michael Keen & Alexander Klemm, 2005.
"The Russian ‘flat tax’ reform [‘Income tax evasion: A theoretical analysis’],"
Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 20(43), pages 398-444.
- Mr. Michael Keen & Mr. Alexander D Klemm & Anna Ivanova, 2005. "The Russian Flat Tax Reform," IMF Working Papers 2005/016, International Monetary Fund.
- Nelly Exbrayat, 2008. "The Impact of Trade Integration and Agglomeration Economies on Tax Interactions : Evidence from OECD Countries," Post-Print hal-00270067, HAL.
- Emmanuel Saez & Michael R. Veall, 2005. "The Evolution of High Incomes in Northern America: Lessons from Canadian Evidence," American Economic Review, American Economic Association, vol. 95(3), pages 831-849, June.
- Emmanuel Saez, 2004.
"Reported Incomes and Marginal Tax Rates, 1960-2000: Evidence and Policy Implications,"
NBER Working Papers
10273, National Bureau of Economic Research, Inc.
- Emmanuel Saez, 2004. "Reported Incomes and Marginal Tax Rates, 1960–2000: Evidence and Policy Implications," NBER Chapters, in: Tax Policy and the Economy, Volume 18, pages 117-174, National Bureau of Economic Research, Inc.
- Kevin B. Moore, 2004. "The effects of the 1986 and 1993 tax reforms on self-employment," Finance and Economics Discussion Series 2004-05, Board of Governors of the Federal Reserve System (U.S.).
- Stöwhase, Sven, 2002. "Profit Shifting opportunities, Multinationals, and the determinants of FDI," Discussion Papers in Economics 29, University of Munich, Department of Economics.
- Kalina Koleva, 2005. "A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience," Cahiers de la Maison des Sciences Economiques r05050, Université Panthéon-Sorbonne (Paris 1).
- Austan Goolsbee, 1997.
"What Happens When You Tax the Rich? Evidence from Executive Compensation,"
NBER Working Papers
6333, National Bureau of Economic Research, Inc.
- Gordon, R.H. & Li, D.D., 1997.
"The Effects of Wage Distortions on the Transition: Theory and Evidence from China,"
Papers
97-04, Michigan - Center for Research on Economic & Social Theory.
- Gordon, Roger H. & Li, David D., 1999. "The effects of wage distortions on the transition:: Theory and evidence from China," European Economic Review, Elsevier, vol. 43(1), pages 163-183, January.
Cited by:
- Almas Heshmati & Biwei Su, 2013.
"Development and Sources of Labor Productivity in Chinese Provinces,"
China Economic Policy Review (CEPR), World Scientific Publishing Co. Pte. Ltd., vol. 2(02), pages 1-30.
- Su, Biwei & Heshmati, Almas, 2011. "Development and Sources of Labor Productivity in Chinese Provinces," IZA Discussion Papers 6263, Institute of Labor Economics (IZA).
- Shuaizhang Feng & Naijia Guo, 2019. "Labor Market Dynamics in Urban China and the Role of the State Sector," Working Papers 2019-008, Human Capital and Economic Opportunity Working Group.
- Chong-En Bai & David D. Li & Zhigang Tao & Yijiang Wang, 2001.
"A Multi-Task Theory of the State Enterprise Reform,"
William Davidson Institute Working Papers Series
367, William Davidson Institute at the University of Michigan.
- Bai, Chong-En & Li, David D. & Tao, Zhigang & Wang, Yijiang, 2000. "A Multitask Theory of State Enterprise Reform," Journal of Comparative Economics, Elsevier, vol. 28(4), pages 716-738, December.
- Li, David & Bai, Chong-En & Tao, Zhigang & Wang, Yijiang, 2001. "A Multi-Task Theory of the State Enterprise Reform," CEPR Discussion Papers 2781, C.E.P.R. Discussion Papers.
- Feng, Shuaizhang & Guo, Naijia, 2021. "Labor market dynamics in urban China and the role of the state sector," Journal of Comparative Economics, Elsevier, vol. 49(4), pages 918-932.
- Dong, Xiao-yuan & Bowles, Paul, 2002. "Segmentation and discrimination in China's emerging industrial labor market," China Economic Review, Elsevier, vol. 13(2-3), pages 170-196.
- Yang, Zhenbing & Shao, Shuai & Fan, Meiting & Yang, Lili, 2021. "Wage distortion and green technological progress: A directed technological progress perspective," Ecological Economics, Elsevier, vol. 181(C).
- Zhong Zhao, 2005. "Migration, Labor Market Flexibility, and Wage Determination in China: A Review," Labor and Demography 0507009, University Library of Munich, Germany.
- Jed Friedman, 2004. "Firm Ownership and Internal Labor Practices in a Transition Economy: An Exploration of Worker Skill Acquisition in Vietnam," William Davidson Institute Working Papers Series 2004-696, William Davidson Institute at the University of Michigan.
- Feng, Shuaizhang & Guo, Naijia, 2019. "Labor Market Dynamics in Urban China and the Role of the State Sector," IZA Discussion Papers 12170, Institute of Labor Economics (IZA).
- Xiao-Yuan Dong & Paul Bowles, 2002. "Segmentation et discrimination dans le marché du travail émergent de l'industrie chinoise," Revue d’économie du développement, De Boeck Université, vol. 10(3), pages 73-111.
- Gordon, Roger H & Li, David Daokui, 1997.
"Taxes and Government Incentives: Eastern Europe vs. China,"
CEPR Discussion Papers
1657, C.E.P.R. Discussion Papers.
Cited by:
- Walsh, Patrick Paul & Whelan, Ciara, 2001.
"Firm performance and the political economy of corporate governance: survey evidence for Bulgaria, Hungary, Slovakia and Slovenia,"
Economic Systems, Elsevier, vol. 25(2), pages 85-112, June.
- Ciara Whelan & Patrick P. Walsh, 2000. "Firm performance and the political economy of corporate governance : survey evidence for Bulgaria, Hungary, Slovakia and Slovenia," Open Access publications 10197/141, School of Economics, University College Dublin.
- Patrick Paul Walsh & Ciara Whelan, 1999. "Firm Performance and the Political Economy of Corporate Governance: Survey Evidence for Bulgaria, Hungary, Slovakia and Slovenia," LICOS Discussion Papers 8599, LICOS - Centre for Institutions and Economic Performance, KU Leuven.
- Patrick Paul Walsh & Ciara Whelan, 2000. "Firm Performance and the Political Economy of Corporate Governance: Survey Evidence for Bulgaria, Hungary, Slovakia and Slovenia," William Davidson Institute Working Papers Series 338, William Davidson Institute at the University of Michigan.
- Scott Gehlbach, 2003. "Taxability, Elections, and Government Support of Business Activity," Working Papers w0030, Center for Economic and Financial Research (CEFIR).
- Guriev, Sergei & Makarov, Igor & Maurel, Mathilde, 2001.
"Debt Overhang and Barter in Russia,"
CEPR Discussion Papers
2686, C.E.P.R. Discussion Papers.
- Guriev, Sergei & Makarov, Igor & Maurel, Mathilde, 2002. "Debt Overhang and Barter in Russia," Journal of Comparative Economics, Elsevier, vol. 30(4), pages 635-656, December.
- Sergei Guriev & Igor Makarov & Mathilde Maurel, 2002. "Debt Overhang and Barter in Russia," Post-Print hal-03416720, HAL.
- Mathilde Maurel & Igor Makarov & Sergei Guriev, 2002. "Debt Overhang and Barter in Russia," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-03595504, HAL.
- Sergei Guriev & Igor Makarov & Mathilde Maurel, 2000. "Debt Overhang and Barter in Russia," William Davidson Institute Working Papers Series 339, William Davidson Institute at the University of Michigan.
- Mathilde Maurel & Igor Makarov & Sergei Guriev, 2002. "Debt Overhang and Barter in Russia," SciencePo Working papers Main hal-03595504, HAL.
- Sergei Guriev & Igor Makarov & Mathilde Maurel, 2002. "Debt Overhang and Barter in Russia," Post-Print halshs-00468633, HAL.
- Mathilde Maurel & Igor Makarov & Sergei Guriev, 2002. "Debt Overhang and Barter in Russia," Working Papers hal-03595504, HAL.
- Daniel Treisman, 2006. "Fiscal Decentralization, Governance, And Economic Performance: A Reconsideration," Economics and Politics, Wiley Blackwell, vol. 18(2), pages 219-235, July.
- Scott Gehlbach, 2003. "Taxability and Low-Productivity Traps," Working Papers w0029, New Economic School (NES).
- Scott Gehlbach, 2003. "Taxability and Low-Productivity Traps," Working Papers w0029, Center for Economic and Financial Research (CEFIR).
- Scott Gehlbach, 2007. "Revenue Traps," Economics and Politics, Wiley Blackwell, vol. 19(1), pages 73-96, March.
- Krug, B. & Zhu, Z. & Hendrischke, H., 2004. "China’s emerging tax regime: Devolution, fiscal federalism, or tax farming?," ERIM Report Series Research in Management ERS-2004-113-ORG, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
- Scott Gehlbach, 2003. "Taxability, Elections, and Government Support of Business Activity," Working Papers w0030, New Economic School (NES).
- Walsh, Patrick Paul & Whelan, Ciara, 2001.
"Firm performance and the political economy of corporate governance: survey evidence for Bulgaria, Hungary, Slovakia and Slovenia,"
Economic Systems, Elsevier, vol. 25(2), pages 85-112, June.
- Gordon, Roger H & Li, David Daokui, 1997.
"Government Distributional Concerns and Economic Policy During the Transition from Socialism,"
CEPR Discussion Papers
1662, C.E.P.R. Discussion Papers.
Cited by:
- John Litwack & Yingyi Qian, "undated". "Balanced or Unbalanced Development: Special Economic Zones as Catalysts for Transition," Working Papers 97044, Stanford University, Department of Economics.
- Lee, Young, 1999. "Wages and Employment in China's SOEs, 1980-1994: Corporatization, Market Development, and Insider Forces," Journal of Comparative Economics, Elsevier, vol. 27(4), pages 702-729, December.
- Maria Csanadi, 2009. "The metamorphosis of the communist party: from entity to system and from system towards an entity," CERS-IE WORKING PAPERS 0904, Institute of Economics, Centre for Economic and Regional Studies.
- Maria Csanadi, 2001. "A Model Explaining Social and Political Change of Party-states Structural and Dynamic Background of Similarities and Differences in Reproduction, reforms, Collapse and Transformation," CERS-IE WORKING PAPERS 0101, Institute of Economics, Centre for Economic and Regional Studies.
- Roger H. Gordon & Soren Bo Nielsen, 1996.
"Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy,"
NBER Working Papers
5527, National Bureau of Economic Research, Inc.
Cited by:
- Stéphanie Guichard & Claire Lefebvre, 1997. "Pour ou contre le système commun de TVA ?," Working Papers 1997-13, CEPII research center.
- Gordon, R.H. & Mackie-Mason, J.K., 1994.
"Why Is There Corporation Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting,"
Working Papers
359, Research Seminar in International Economics, University of Michigan.
Cited by:
- Genser, Bernd & Haufler, Andreas, 1995.
"Tax competition, tax coordination and tax harmonization: The effects of EMU,"
Discussion Papers, Series II
283, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Bernd Genser & Andreas Haufler, 1996. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 23(1), pages 59-89, February.
- Genser, Bernd & Haufler, Andreas, 1996. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Munich Reprints in Economics 20319, University of Munich, Department of Economics.
- Haufler, Andreas, 1996.
"Optimal Factor and Commodity Taxation in a Small Open Economy,"
Munich Reprints in Economics
20393, University of Munich, Department of Economics.
- Andreas Haufler, 1996. "Optimal factor and commodity taxation in a small open economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(4), pages 523-527, October.
- Haufler, Andreas, 1995. "Optimal factor and commodity taxation in a small open economy," Discussion Papers, Series II 275, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Andreas Haufler, 1996. "Optimal factor and commodity taxation in a small open economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(3), pages 425-442, July.
- Budryte, Alge, 2005. "Corporate income taxation in Lithuania in the context of the EU," Research in International Business and Finance, Elsevier, vol. 19(2), pages 200-228, June.
- Clemens Fuest & Alfons J. Weichenrieder & Alfons Weichenrieder, 2002. "Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates," CESifo Working Paper Series 781, CESifo.
- Genser, Bernd, 1995. "Auf der Suche nach einer föderativen Finanzverfassung für Europa," Discussion Papers, Series II 290, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- James Kelly & Robert Graziani, 2004. "International trends in company tax rates — implications for Australia’s company income tax," Economic Roundup, The Treasury, Australian Government, issue 3, pages 23-47, November.
- Joanna Piotrowska & Werner Vanborren, 2008. "The corporate income tax rate-revenue paradox: Evidence in the EU," Taxation Papers 12, Directorate General Taxation and Customs Union, European Commission, revised Oct 2008.
- Genser, Bernd & Haufler, Andreas, 1995.
"Tax competition, tax coordination and tax harmonization: The effects of EMU,"
Discussion Papers, Series II
283, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Gordon, R.H. & Bovenberg, A.L., 1994.
"Why Is Capital So Immobile Internationally?: Possible Explanations and Implications for Capital Income Taxation,"
Working Papers
358, Research Seminar in International Economics, University of Michigan.
- Gordon, Roger H & Bovenberg, A Lans, 1996. "Why Is Capital So Immobile Internationally? Possible Explanations and Implications for Capital Income Taxation," American Economic Review, American Economic Association, vol. 86(5), pages 1057-1075, December.
- Roger H. Gordon & A. Lans Bovenberg, 1994. "Why is Capital so Immobile Internationally?: Possible Explanations and Implications for Capital Income Taxation," NBER Working Papers 4796, National Bureau of Economic Research, Inc.
- Gordon, R.H. & Bovenberg, A.L., 1994. "Why is capital so immobile internationally? : Possible explanations and implications for capital income taxation," Discussion Paper 1994-63, Tilburg University, Center for Economic Research.
- Bovenberg, A.L. & Gordon, R.H., 1996. "Why is capital so immobile internationally? Possible explanation and implications for capital income taxation," Other publications TiSEM 6a131c21-fd9a-4d83-8d9a-7, Tilburg University, School of Economics and Management.
Cited by:
- Lejour, Arjan M. & Verbon, Harrie A. A., 1998. "Source-based versus residence-based capital income taxes in a dynamic model," European Journal of Political Economy, Elsevier, vol. 14(3), pages 529-541, August.
- Razin, A. & Sadka, E. & Yuen, C.-W., 1998.
"An Information-Based Model of Foreign Direct Investment: the Gains from Trade Revisited,"
Papers
28-98, Tel Aviv.
- Razin, Assaf & Sadka, Efraim & Yuen, Chi-Wa, 1998. "An Information-Based Model of Foreign Direct Investment: The Gains form Trade Revisited," Foerder Institute for Economic Research Working Papers 275636, Tel-Aviv University > Foerder Institute for Economic Research.
- Assaf Razin & Efraim Sadka & Chi-Wa Yuen, 1999. "An Information-Based Model of Foreign Direct Investment: The Gains from Trade Revisited," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(4), pages 579-596, November.
- Assaf Razin & Efraim Sadka & Chi-Wa Yuen, 1999. "An Information-Based Model of Foreign Direct Investment: The Gains from Trade Revisited," NBER Working Papers 6884, National Bureau of Economic Research, Inc.
- Wolfgang Eggert & Martin Kolmar, 2003.
"The Taxation of Financial Capital under Asymmetric Information and the Tax-Competition Paradox,"
CESifo Working Paper Series
1074, CESifo.
- Wolfgang Eggert & Martin Kolmar, 2004. "The Taxation of Financial Capital under Asymmetric Information and the Tax‐competition Paradox," Scandinavian Journal of Economics, Wiley Blackwell, vol. 106(1), pages 83-106, March.
- Eggert, Wolfgang & Kolmar, Martin, 2003. "The Taxation of Financial Capital under Asymmetric Information and the Tax-Competition Paradox," CoFE Discussion Papers 03/07, University of Konstanz, Center of Finance and Econometrics (CoFE).
- Douglas W. Elmendorf & N. Gregory Mankiw, 1998.
"Government debt,"
Finance and Economics Discussion Series
1998-09, Board of Governors of the Federal Reserve System (U.S.).
- Elmendorf, Douglas W. & Gregory Mankiw, N., 1999. "Government debt," Handbook of Macroeconomics, in: J. B. Taylor & M. Woodford (ed.), Handbook of Macroeconomics, edition 1, volume 1, chapter 25, pages 1615-1669, Elsevier.
- Douglas W. Elmendorf & N. Gregory Mankiw, 1998. "Government Debt," NBER Working Papers 6470, National Bureau of Economic Research, Inc.
- Elmendorf, Douglas W. & Mankiw, N, 1999. "Government Debt," Scholarly Articles 2643866, Harvard University Department of Economics.
- Douglas W. Elmendorf & N. Gregory Mankiw, 1998. "Government Debt," Harvard Institute of Economic Research Working Papers 1820, Harvard - Institute of Economic Research.
- Köthenbürger, Marko & Poutvaara, Panu, 2006.
"Social security reform and investment in education: Is there scope for a Pareto improvement?,"
Munich Reprints in Economics
19487, University of Munich, Department of Economics.
- Köthenbürger, Marko & Poutvaara, Panu, 2006. "Social security reform and investment in education: Is there scope for a Pareto improvement?," Munich Reprints in Economics 19486, University of Munich, Department of Economics.
- Marko Köthenbürger & Panu Poutvaara, 2006. "Social Security Reform and Investment in Education: Is There Scope for a Pareto Improvement?," Economica, London School of Economics and Political Science, vol. 73(290), pages 299-319, May.
- Hoogstrate, A.J. & Osang, T., 1998. "Saving, openness, and growth," Other publications TiSEM 37acb861-bcba-4849-823b-3, Tilburg University, School of Economics and Management.
- Dhillon, Amrita & Perroni, Carlo & Scharf, Kimberley A., 1997.
"Implementing Tax Coordination,"
Economic Research Papers
268783, University of Warwick - Department of Economics.
- Dhillon, Amrita & Perroni, Carlo & Scharf, Kimberley A., 1999. "Implementing tax coordination," Journal of Public Economics, Elsevier, vol. 72(2), pages 243-268, May.
- Dhillon, A. & Perroni, C. & Scharf, K.A., 1997. "Implementing Tax Coordination," The Warwick Economics Research Paper Series (TWERPS) 501, University of Warwick, Department of Economics.
- Amrita Dhillon & Perroni, Perroni & Kimberley Scharf, 1997. "Implementing tax co-ordination," IFS Working Papers W97/12, Institute for Fiscal Studies.
- Amrita Dhillon & Carlo Perroni & Kimberley A. Scharf, "undated". "Implementing Tax Coordination," EPRU Working Paper Series 97-09, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Razin, Assaf & Sadka, Efraim & Yuen, Chi-Wa, 1998.
"A pecking order of capital inflows and international tax principles,"
Journal of International Economics, Elsevier, vol. 44(1), pages 45-68, February.
- Razin, A & Sadka, E & Yuen, C-W, 1997. "A Pecking Order of Capital Inflows and International Tax Principles," Papers 12-97, Tel Aviv - the Sackler Institute of Economic Studies.
- Guest, Ross, 2007. "Innovations in the macroeconomic modelling of population ageing," Economic Modelling, Elsevier, vol. 24(1), pages 101-119, January.
- Sjögren, Anna, 2010.
"Graded children – evidence of longrun consequences of school grades from a nationwide reform,"
Working Paper Series
2010:7, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Sjögren, Anna, 2010. "Graded Children – Evidence of Longrun Consequences of School Grades from a Nationwide Reform," Working Paper Series 839, Research Institute of Industrial Economics.
- Antonio Pacifico, 2019. "Structural Panel Bayesian VAR Model to Deal with Model Misspecification and Unobserved Heterogeneity Problems," Econometrics, MDPI, vol. 7(1), pages 1-24, March.
- Van Reenen, John & Griffith, Rachel & Bloom, Nicholas, 2000. "Do R&D Credits Work? Evidence From A Panel Of Countries 1979-97," CEPR Discussion Papers 2415, C.E.P.R. Discussion Papers.
- Genser, Bernd & Haufler, Andreas, 1995.
"Tax competition, tax coordination and tax harmonization: The effects of EMU,"
Discussion Papers, Series II
283, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Bernd Genser & Andreas Haufler, 1996. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 23(1), pages 59-89, February.
- Genser, Bernd & Haufler, Andreas, 1996. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Munich Reprints in Economics 20319, University of Munich, Department of Economics.
- EFOBI Uchenna & NNADI Matthias, 2015.
"How Does Foreign Aid Affect the Relationship between IFRS Adoption and Foreign Direct Investment?,"
Working Papers of the African Governance and Development Institute.
15/014, African Governance and Development Institute..
- Uchenna R. Efobi & Matthias Nnadi, 2015. "How Does Foreign Aid Affect the Relationship between IFRS Adoption and Foreign Direct Investment?," Research Africa Network Working Papers 15/014, Research Africa Network (RAN).
- Igan, Deniz & Lauwers, Alexandre & Puy, Damien, 2022.
"Capital Flows and Institutions,"
CEPR Discussion Papers
17527, C.E.P.R. Discussion Papers.
- Deniz Igan & Alexandre R. Lauwers & Damien Puy, 2022. "Capital flows and institutions," BIS Working Papers 994, Bank for International Settlements.
- Huck, Steffen & Konrad, Kai A., 2003.
"Strategic trade policy and the home bias in firm ownership structure,"
Japan and the World Economy, Elsevier, vol. 15(3), pages 299-305, August.
- Huck, Steffen & Konrad, Kai A., 2002. "Strategic trade policy and the home bias in firm ownership structure [Strategische Außenhandelspolitik und der Home Bias in der Unternehmensbeteiligungsstruktur]," Discussion Papers, Research Unit: Market Processes and Governance FS IV 02-25, WZB Berlin Social Science Center.
- Steffen Huck & Kai A. Konrad, 2003. "Strategic Trade Policy and the Home Bias in Firm Ownership Structure," CESifo Working Paper Series 892, CESifo.
- Daniel Lederman & William F. Maloney, 2007.
"Natural Resources : Neither Curse nor Destiny,"
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"Optimal Environmental Policy Differentials in Open Economies under Emissions Constraints,"
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"Retirement Savings in an Aging Society: A Case for Innovative Government Debt Management,"
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- Roger H. Gordon & Jeffrey K. Mackie-Mason, "undated". "Why is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting," EPRU Working Paper Series 93-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
Cited by:
- Genser, Bernd & Haufler, Andreas, 1995.
"Tax competition, tax coordination and tax harmonization: The effects of EMU,"
Discussion Papers, Series II
283, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Bernd Genser & Andreas Haufler, 1996. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 23(1), pages 59-89, February.
- Genser, Bernd & Haufler, Andreas, 1996. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Munich Reprints in Economics 20319, University of Munich, Department of Economics.
- James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
- Mihir A. Desai & James R. Hines Jr., 2001.
"Foreign Direct Investment in a World of Multiple Taxes,"
NBER Working Papers
8440, National Bureau of Economic Research, Inc.
- Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004. "Foreign direct investment in a world of multiple taxes," Journal of Public Economics, Elsevier, vol. 88(12), pages 2727-2744, December.
- Fuest, Clemens & Huber, Bernd, 2001.
"Labor and capital income taxation, fiscal competition, and the distribution of wealth,"
Munich Reprints in Economics
20294, University of Munich, Department of Economics.
- Fuest, Clemens & Huber, Bernd, 2001. "Labor and capital income taxation, fiscal competition, and the distribution of wealth," Journal of Public Economics, Elsevier, vol. 79(1), pages 71-91, January.
- Stöwhase, Sven, 2004.
"Asymmetric Capital Tax Competition with Profit Shifting,"
Discussion Papers in Economics
454, University of Munich, Department of Economics.
- Sven Stöwhase, 2005. "Asymmetric Capital Tax Competition with Profit Shifting," Journal of Economics, Springer, vol. 85(2), pages 175-196, August.
- Huizinga, H. & Nielsen, S.B., 1995.
"Capital Income and Profits Taxation with Foreign Ownership of Firms,"
Papers
9582, Tilburg - Center for Economic Research.
- Harry Huizinga & Soeren Bo Nielsen, "undated". "Capital Income and Profits Taxation with Foreign Ownerwhip of Firms," EPRU Working Paper Series 95-09, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Huizinga, Harry & Nielsen, Soren Bo, 1997. "Capital income and profit taxation with foreign ownership of firms," Journal of International Economics, Elsevier, vol. 42(1-2), pages 149-165, February.
- Huizinga, H.P. & Nielsen, S.B., 1997. "Capital income and profit taxation with foreign ownership of firms," Other publications TiSEM b4f6a916-7f7f-4fe1-9cf0-c, Tilburg University, School of Economics and Management.
- Huizinga, H.P. & Nielsen, S.B., 1995. "Capital income and profits taxation with foreign ownership of firms," Other publications TiSEM 0831a769-305a-4194-82be-c, Tilburg University, School of Economics and Management.
- Huizinga, H.P. & Nielsen, S.B., 1995. "Capital income and profits taxation with foreign ownership of firms," Discussion Paper 1995-82, Tilburg University, Center for Economic Research.
- Haufler, Andreas, 1996.
"Optimal Factor and Commodity Taxation in a Small Open Economy,"
Munich Reprints in Economics
20393, University of Munich, Department of Economics.
- Andreas Haufler, 1996. "Optimal factor and commodity taxation in a small open economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(4), pages 523-527, October.
- Haufler, Andreas, 1995. "Optimal factor and commodity taxation in a small open economy," Discussion Papers, Series II 275, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Andreas Haufler, 1996. "Optimal factor and commodity taxation in a small open economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(3), pages 425-442, July.
- Ge, Wenxia & Kim, Jeong-Bon & Li, Tiemei & Li, Yutao, 2016. "Offshore operations and bank loan contracting: Evidence from firms that set up subsidiaries in offshore financial centers," Journal of Corporate Finance, Elsevier, vol. 37(C), pages 335-355.
- Slemrod, Joel & Wilson, John D., 2009.
"Tax competition with parasitic tax havens,"
Journal of Public Economics, Elsevier, vol. 93(11-12), pages 1261-1270, December.
- Joel Slemrod & John D. Wilson, 2006. "Tax Competition With Parasitic Tax Havens," NBER Working Papers 12225, National Bureau of Economic Research, Inc.
- Kimberly Clausing, 2007. "Corporate tax revenues in OECD countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 115-133, April.
- Budryte, Alge, 2005. "Corporate income taxation in Lithuania in the context of the EU," Research in International Business and Finance, Elsevier, vol. 19(2), pages 200-228, June.
- Vidar Christiansen & Matti Tuomala, 2008. "On taxing capital income with income shifting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 527-545, August.
- Thomas A. Gresik, 2001. "The Taxing Task of Taxing Transnationals," Journal of Economic Literature, American Economic Association, vol. 39(3), pages 800-838, September.
- Ge, Wenxia & Kim, Jeong-Bon & Li, Tiemei & Li, Yutao, 2018. "Operations in offshore financial centers and loan syndicate structure," Journal of Empirical Finance, Elsevier, vol. 45(C), pages 157-180.
- Lund, Diderik, 2009.
"Rent Taxation for Nonrenewable Resources,"
Memorandum
01/2009, Oslo University, Department of Economics.
- Diderik Lund, 2009. "Rent Taxation for Nonrenewable Resources," Annual Review of Resource Economics, Annual Reviews, vol. 1(1), pages 287-307, September.
- McKeehan, Margaret K. & Zodrow, George R., 2016.
"Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy,"
Working Papers
16-001, Rice University, Department of Economics.
- Margaret K. McKeehan & George R. Zodrow, 2019. "Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 12, pages 347-396, World Scientific Publishing Co. Pte. Ltd..
- Margaret K. McKeehan & George R. Zodrow, 2017. "Balancing act: weighing the factors affecting the taxation of capital income in a small open economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(1), pages 1-35, February.
- Nielsen, Soren Bo & Sorensen, Peter Birch, 1997. "On the optimality of the Nordic system of dual income taxation," Journal of Public Economics, Elsevier, vol. 63(3), pages 311-329, February.
- Clemens Fuest & Alfons J. Weichenrieder & Alfons Weichenrieder, 2002. "Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates," CESifo Working Paper Series 781, CESifo.
- Gordon, Roger H. & Hines, James Jr, 2002.
"International taxation,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995,
Elsevier.
- Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc.
- Reiter, Franz, 2015. "Who Competes with Whom? The Structure of International Tax Competition," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113189, Verein für Socialpolitik / German Economic Association.
- Sven Stöwhase, 2013.
"How Profit Shifting May Increase the Tax Burden of Multinationals: A Simple Model with Discrete Investment Choices,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(2), pages 185-207, April.
- Stöwhase, Sven, 2006. "Discrete investment and tax competition when firms shift profits," University of Göttingen Working Papers in Economics 52, University of Goettingen, Department of Economics.
- Wang, Zi, 2020. "Multinational production and corporate taxes: A quantitative assessment," Journal of International Economics, Elsevier, vol. 126(C).
- Genser, Bernd, 1995. "Auf der Suche nach einer föderativen Finanzverfassung für Europa," Discussion Papers, Series II 290, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Lund, Diderik, 2002. "Rent taxation when cost monitoring is imperfect," Resource and Energy Economics, Elsevier, vol. 24(3), pages 211-228, June.
- Ladislav Mejzlík & Markéta Arltová & David Procházka & Leoš Vítek, 2015. "Implementace mezinárodních standardů účetního výkaznictví v České republice a její vliv na zdanění podniků [The Adoption of International Financial Reporting Standards in the Czech Republic and Its," Politická ekonomie, Prague University of Economics and Business, vol. 2015(7), pages 811-832.
- James Kelly & Robert Graziani, 2004. "International trends in company tax rates — implications for Australia’s company income tax," Economic Roundup, The Treasury, Australian Government, issue 3, pages 23-47, November.
- George R. Zodrow, 2010. "International Taxation and Company Tax Policy in Small Open Economies," Chapters, in: Iris Claus & Norman Gemmell & Michelle Harding & David White (ed.), Tax Reform in Open Economies, chapter 6, Edward Elgar Publishing.
- Johannes Becker & Clemens Fuest, 2007.
"Taxing Foreign Profits with International Mergers and Acquisitions,"
Working Papers
0719, Oxford University Centre for Business Taxation.
- Johannes Becker & Clemens Fuest, 2010. "Taxing Foreign Profits With International Mergers And Acquisitions," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 51(1), pages 171-186, February.
- Joanna Piotrowska & Werner Vanborren, 2008. "The corporate income tax rate-revenue paradox: Evidence in the EU," Taxation Papers 12, Directorate General Taxation and Customs Union, European Commission, revised Oct 2008.
- James R. Hines Jr. & Lawrence H. Summers, 2009.
"How Globalization Affects Tax Design,"
NBER Chapters, in: Tax Policy and the Economy, Volume 23, pages 123-157,
National Bureau of Economic Research, Inc.
- James R. Hines, Jr. & Lawrence H. Summers, 2009. "How Globalization Affects Tax Design," NBER Working Papers 14664, National Bureau of Economic Research, Inc.
- Harry Grubert, 2000. "Tax Planning by Companies and Tax Competition by Governments: Is There Evidence of Changes in Behavior?," NBER Chapters, in: International Taxation and Multinational Activity, pages 113-142, National Bureau of Economic Research, Inc.
- Gordon H. HANSON, 2001. "Should Countries Promote Foreign Direct Investment?," G-24 Discussion Papers 9, United Nations Conference on Trade and Development.
- Halvorsen, H.E. & Lund, D., 1998. "Rent Taxation when Cost Tranfers are Possible, but Costly," Memorandum 20/1998, Oslo University, Department of Economics.
- Guy Gilbert, 1996. "Le fédéralisme financier, perspectives de microéconomie spatiale," Revue Économique, Programme National Persée, vol. 47(2), pages 311-363.
- Roger H Gordon & Joosung Jun, 1993.
"Taxes and the Form of Ownership of Foreign Corporate Equity,"
CEPR Financial Markets Paper
0029, European Science Foundation Network in Financial Markets, c/o C.E.P.R, 33 Great Sutton Street, London EC1V 0DX..
- Roger H. Gordon & Joosung Jun & Joel Slemrod, 1993. "Taxes and the Form of Ownership of Foreign Corporate Equity," NBER Chapters, in: Studies in International Taxation, pages 13-46, National Bureau of Economic Research, Inc.
- Gordon, R.H. & Jun, J., 1991. "Taxes and the Form of Ownership of Foreign Corporate Equity," Working Papers 290, Research Seminar in International Economics, University of Michigan.
- Roger H. Gordon & Joosung Jun, 1992. "Taxes and the Form of Ownership of Foreign Corporate Equity," NBER Working Papers 4159, National Bureau of Economic Research, Inc.
- Gordon, R.H. & Jun, J., 1991. "Taxes and the Form of Ownership of Foreign Corporate Equity," Papers 652, Yale - Economic Growth Center.
Cited by:
- James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
- Gordon, Roger H & Bovenberg, A Lans, 1996.
"Why Is Capital So Immobile Internationally? Possible Explanations and Implications for Capital Income Taxation,"
American Economic Review, American Economic Association, vol. 86(5), pages 1057-1075, December.
- Gordon, R.H. & Bovenberg, A.L., 1994. "Why Is Capital So Immobile Internationally?: Possible Explanations and Implications for Capital Income Taxation," Working Papers 358, Research Seminar in International Economics, University of Michigan.
- Roger H. Gordon & A. Lans Bovenberg, 1994. "Why is Capital so Immobile Internationally?: Possible Explanations and Implications for Capital Income Taxation," NBER Working Papers 4796, National Bureau of Economic Research, Inc.
- Gordon, R.H. & Bovenberg, A.L., 1994. "Why is capital so immobile internationally? : Possible explanations and implications for capital income taxation," Discussion Paper 1994-63, Tilburg University, Center for Economic Research.
- Bovenberg, A.L. & Gordon, R.H., 1996. "Why is capital so immobile internationally? Possible explanation and implications for capital income taxation," Other publications TiSEM 6a131c21-fd9a-4d83-8d9a-7, Tilburg University, School of Economics and Management.
- Rainer Niemann, 2004. "Asymmetric Taxation and Cross-Border Investment Decisions," CESifo Working Paper Series 1219, CESifo.
- Assaf Razin & Chi-Wa Yuen, 1992.
"Convergence in Growth Rates: The Role of Capital Mobility and International Taxation,"
NBER Working Papers
4214, National Bureau of Economic Research, Inc.
- Razin, Assaf & Yuen, Chi-Wa, 1993. "Convergence in Growth Rates: The Role of Capital Mobility and International Taxation," CEPR Discussion Papers 760, C.E.P.R. Discussion Papers.
- Mihir A. Desai & Dhammika Dharmapala, 2007.
"Taxes, Institutions and Foreign Diversification Opportunities,"
NBER Working Papers
13132, National Bureau of Economic Research, Inc.
- Desai, Mihir A. & Dharmapala, Dhammika, 2009. "Taxes, institutions and foreign diversification opportunities," Journal of Public Economics, Elsevier, vol. 93(5-6), pages 703-714, June.
- Mihir A. Desai & Dhammika Dharmapala, 2008. "Taxes, Institutions and Foreign Diversification Opportunities," Working Papers 0828, Oxford University Centre for Business Taxation.
- Joel Slemrod, 1995.
"Free trade taxation and protectionist taxation,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(3), pages 471-489, October.
- Joel Slemrod, 1994. "Free-Trade Taxation and Protectionist Taxation," NBER Working Papers 4902, National Bureau of Economic Research, Inc.
- Mihir A. Desai & Dhammika Dharmapala, 2007. "Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends," NBER Working Papers 13281, National Bureau of Economic Research, Inc.
- Roger H. Gordon & Wei Li, 1999.
"Government as a Discriminating Monopolist in the Financial Market: The Case of China,"
NBER Working Papers
7110, National Bureau of Economic Research, Inc.
- Gordon, Roger H. & Li, Wei, 2003. "Government as a discriminating monopolist in the financial market: the case of China," Journal of Public Economics, Elsevier, vol. 87(2), pages 283-312, February.
- Rainer Niemann, 2006. "Wirkungen der Abschnittsbesteuerung auf internationale Investitions- und Repatriierungsentscheidungen," Schmalenbach Journal of Business Research, Springer, vol. 58(7), pages 928-957, November.
- Niemann, Rainer & Treisch, Corinna, 2005. "Grenzüberschreitende Investitionen nach der Steuerreform 2005: stärkt die Gruppenbesteuerung den Holdingstandort Österreich?," arqus Discussion Papers in Quantitative Tax Research 1, arqus - Arbeitskreis Quantitative Steuerlehre.
- Niemann, Rainer, 2004. "Entscheidungswirkungen von Verlustverrechnungsbeschränkungen bei der Steuerplanung grenzüberschreitender Investitionen," Tübinger Diskussionsbeiträge 276, University of Tübingen, School of Business and Economics.
- Gordon, Roger H. & Hines, James Jr, 2002.
"International taxation,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995,
Elsevier.
- Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc.
- Devereux, Michael P. & Pearson, Mark, 1995. "European tax harmonisation and production efficiency," European Economic Review, Elsevier, vol. 39(9), pages 1657-1681, December.
- Rainer Niemann & Corinna Treisch, 2005. "Group Taxation, Asymmetric Taxation and Cross-Border Investment Incentives in Austria," CESifo Working Paper Series 1506, CESifo.
- Assaf Razin & Chi-Wa Yuen, 1999. "Optimal International Taxation and Growth Rate Convergence: Tax Competition vs. Coordination," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(1), pages 61-78, February.
- Gordon, Roger H., 1992.
"Fiscal policy during the transition in Eastern Europe,"
Discussion Papers, Series II
193, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Roger H. Gordon, 1994. "Fiscal Policy during the Transition in Eastern Europe," NBER Chapters, in: The Transition in Eastern Europe, Volume 2, Restructuring, pages 37-70, National Bureau of Economic Research, Inc.
Cited by:
- Giacinta Cestone & Lucy White, "undated".
"Anti-Competitive Financial Contracting: The Design Of Financial Claims,"
UFAE and IAE Working Papers
453.00, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
- Cestone, G. & White, L., 1999. "Anti-Competitive Financial Contracting: the Design of Financial Claims," Papers 99.525, Toulouse - GREMAQ.
- Cestone, Giacinta & White, Lucy, 2002. "Anti-Competitive Financial Contracting: The Design of Financial Claims," CEPR Discussion Papers 3182, C.E.P.R. Discussion Papers.
- Torgler, Benno, 2011. "Tax morale, eastern Europe and European enlargement," Policy Research Working Paper Series 5911, The World Bank.
- V. Bárta, 1996. "Estimation of the Fiscal Stance in the Czech Republic during Transformation: Full Employment Budget Analysis," CERT Discussion Papers 9612, Centre for Economic Reform and Transformation, Heriot Watt University.
- Alain de Crombrugghe & David Lipton, 1993. "The Government Budget and the Economic Transformation of Poland," WIDER Working Paper Series wp-1993-111, World Institute for Development Economic Research (UNU-WIDER).
- Benno Torgler, 2003. "Tax Morale in Transition Countries," Post-Communist Economies, Taylor & Francis Journals, vol. 15(3), pages 357-381.
- Torgler, Benno, 2011. "Tax morale and compliance : review of evidence and case studies for Europe," Policy Research Working Paper Series 5922, The World Bank.
- Eirik Svindland, 1993. "Geld- und Fiskalpolitik im Transformationsprozess," Discussion Papers of DIW Berlin 74, DIW Berlin, German Institute for Economic Research.
- Jeffrey K. MacKie-Mason & Roger H. Gordon, 1991.
"How Much Do Taxes Discourage Incorporation,"
NBER Working Papers
3781, National Bureau of Economic Research, Inc.
- Mackie-Mason, Jeffrey K & Gordon, Roger H, 1997. "How Much Do Taxes Discourage Incorporation?," Journal of Finance, American Finance Association, vol. 52(2), pages 477-505, June.
- Jeffrey K. MacKie-Mason & Roger H. Gordon, 1994. "How Much Do Taxes Discourage Incorporation?," Public Economics 9401002, University Library of Munich, Germany.
Cited by:
- Gaëtan Nicodème, 2006. "Corporate tax competition and coordination in the European Union: What do we know? Where do we stand?," European Economy - Economic Papers 2008 - 2015 250, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Michael P. Devereux & Peter Birch Sørensen, 2006. "The Corporate Income Tax: international trends and options for fundamental reform," European Economy - Economic Papers 2008 - 2015 264, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Robert S. Chirinko & Daniel J. Wilson, 2017.
"Tax competition among U.S. States: racing to the bottom or riding on a seesaw?,"
Working Papers
3, Department of the Treasury, Ministry of the Economy and of Finance.
- Robert S. Chirinko & Daniel J. Wilson, 2007. "Tax competition among U.S. states: racing to the bottom or riding on a seesaw?," Working Paper Series 2008-03, Federal Reserve Bank of San Francisco.
- Robert S. Chirinko & Daniel J. Wilson, 2011. "Tax Competition Among U.S. States: Racing to the Bottom or Riding on a Seesaw?," CESifo Working Paper Series 3535, CESifo.
- Chirinko, Robert S. & Wilson, Daniel J., 2017. "Tax competition among U.S. states: Racing to the bottom or riding on a seesaw?," Journal of Public Economics, Elsevier, vol. 155(C), pages 147-163.
- Katarzyna Anna Bilicka & Sepideh Raei, 2020.
"Output Distortions and the Choice of Legal Form of Organization,"
CESifo Working Paper Series
8756, CESifo.
- Bilicka, Katarzyna & Raei, Sepideh, 2023. "Output distortions and the choice of legal form of organization," Economic Modelling, Elsevier, vol. 119(C).
- Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Georg Gottholmseder & Heinz Handler, 2008. "Ziele und Optionen der Steuerreform: Reformoptionen für die Unternehmensbesteuerung," WIFO Studies, WIFO, number 33943, February.
- Roger H. Gordon & Joel Slemrod, 1998. "Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?," NBER Working Papers 6576, National Bureau of Economic Research, Inc.
- Kazuki Onji, 2008.
"The Response of Firms to Eligibility Thresholds: Evidence from the Japanese Value-Added Tax,"
Asia Pacific Economic Papers
370, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University.
- Kazuki Onji, 2008. "The Response of Firms to Eligibility Thresholds : Evidence from the Japanese Value-Added Tax," Finance Working Papers 21965, East Asian Bureau of Economic Research.
- Onji, Kazuki, 2009. "The response of firms to eligibility thresholds: Evidence from the Japanese value-added tax," Journal of Public Economics, Elsevier, vol. 93(5-6), pages 766-775, June.
- Ruud de Mooij & G. Nicod, 2008.
"Corporate tax policy and incorporation in the EU,"
CPB Discussion Paper
97, CPB Netherlands Bureau for Economic Policy Analysis.
- Ruud de Mooij & Gaetan Nicodeme, 2007. "Corporate tax policy and incorporation in the EU," Taxation Papers 11, Directorate General Taxation and Customs Union, European Commission, revised Nov 2007.
- Ruud Mooij & Gaëtan Nicodème, 2008. "Corporate tax policy and incorporation in the EU," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 478-498, August.
- Ruud A. de Mooij & Gaëtan Nicodème, 2007. "Corporate tax policy and incorporation in the EU," Working Papers CEB 07-016.RS, ULB -- Universite Libre de Bruxelles.
- Ruud A. de Mooij & Gaëtan Nicodème, 2007. "Corporate Tax Policy and Incorporation in the EU," Working Papers 0716, Oxford University Centre for Business Taxation.
- Jagadeesh Sivadasan & Joel Slemrod, 2006.
"Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India,"
NBER Working Papers
12240, National Bureau of Economic Research, Inc.
- Sivadasan, Jagadeesh & Slemrod, Joel, 2008. "Tax law changes, income-shifting and measured wage inequality: Evidence from India," Journal of Public Economics, Elsevier, vol. 92(10-11), pages 2199-2224, October.
- Jarkko Harju & Tuomas Kosonen, 2013.
"The Impact of Tax Incentives on the Economic Activity of Entrepreneurs,"
CESifo Working Paper Series
4259, CESifo.
- Jarkko Harju & Tuomas Kosonen, 2012. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," Working Papers 1220, Oxford University Centre for Business Taxation.
- Kosonen, Tuomas & Harju, Jarkko, 2013. "The impact of tax incentives on the economic activity of entrepreneurs," Working Papers 42, VATT Institute for Economic Research.
- Jarkko Harju & Tuomas Kosonen, 2012. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," NBER Working Papers 18442, National Bureau of Economic Research, Inc.
- Annette Alstadsater & Knut Reidar Wangen, 2010. "Small Corporations' Income Shifting through Choice of Ownership Structure - a Norwegian Case," Finnish Economic Papers, Finnish Economic Association, vol. 23(2), pages 73-87, Autumn.
- Roger H. Gordon & Jeffrey K. MacKie-Mason, 1994.
"Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting,"
NBER Working Papers
4690, National Bureau of Economic Research, Inc.
- Roger H. Gordon & Jeffrey K. MacKie-Mason, 1995. "Why Is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 67-94, National Bureau of Economic Research, Inc.
- Gordon, R.H. & Mackie-Mason, J.K., 1993. "Why is There Corporate Taxation in a Small Open Econom? The Role of Transfer Pricing and Income Shifting," Memorandum 1993_018, Oslo University, Department of Economics.
- Roger H. Gordon & Jeffrey K. Mackie-Mason, "undated". "Why is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting," EPRU Working Paper Series 93-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Kazuki Onji & John P. Tang, 2015.
"A nation without a corporate income tax: Evidence from nineteenth century Japan,"
CEH Discussion Papers
040, Centre for Economic History, Research School of Economics, Australian National University.
- Kazuki Onji & John P. Tang, 2015. "A nation without a corporate income tax: Evidence from nineteenth century Japan," Discussion Papers in Economics and Business 15-12, Osaka University, Graduate School of Economics.
- Auerbach, Alan J., 2002.
"Taxation and corporate financial policy,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 19, pages 1251-1292,
Elsevier.
- Alan J. Auerbach, 2001. "Taxation and Corporate Financial Policy," NBER Working Papers 8203, National Bureau of Economic Research, Inc.
- William M. Gentry & R. Glenn Hubbard, 1998. "Fundamental Tax Reform and Corporate Financial Policy," NBER Working Papers 6433, National Bureau of Economic Research, Inc.
- Bartelsman, Eric J. & Beetsma, Roel M. W. J., 2003.
"Why pay more? Corporate tax avoidance through transfer pricing in OECD countries,"
Journal of Public Economics, Elsevier, vol. 87(9-10), pages 2225-2252, September.
- Eric J. Bartelsman & Roel Beetsma, 2000. "Why Pay More? Corporate Tax Avoidance through Transfer Pricing in OECD Countries," CESifo Working Paper Series 324, CESifo.
- Beetsma, Roel & Bartelsman, Eric J, 2000. "Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD Countries," CEPR Discussion Papers 2543, C.E.P.R. Discussion Papers.
- Eric J. Bartelsman & Roel Beetsma, 2000. "Why pay more? Corporate Tax Avoidance through Transfer Pricing in OECD Countries," Tinbergen Institute Discussion Papers 00-054/2, Tinbergen Institute.
- Edmark, Karin & Gordon, Roger, 2013.
"Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden,"
Working Paper Series
982, Research Institute of Industrial Economics.
- Edmark, Karin & Gordon, Roger, 2013. "Taxes and the choice of organizational form by entrepreneurs in Sweden," Working Paper Series 2013:21, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Edmark, Karin & Gordon, Roger, 2012. "Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden," Working Paper Series 907, Research Institute of Industrial Economics.
- Edmark, Karin & Gordon, Roger, 2013. "Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden," Working Paper Series, Center for Fiscal Studies 2013:13, Uppsala University, Department of Economics.
- Thor O. Thoresen & Annette Alstadsæter, 2010.
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"Sibling and Intergenerational Correlations in Welfare Program Participation,"
NBER Working Papers
2334, National Bureau of Economic Research, Inc.
- Gary Solon & Mary Corcoran & Roger Gordon & Deborah Laren, 1988. "Sibling and Intergenerational Correlations in Welfare Program Participation," Journal of Human Resources, University of Wisconsin Press, vol. 23(3), pages 388-396.
Cited by:
- Robert Paul Hartley & Carlos Lamarche & James P. Ziliak, 2022.
"Welfare Reform and the Intergenerational Transmission of Dependence,"
Journal of Political Economy, University of Chicago Press, vol. 130(3), pages 523-565.
- Hartley, Robert Paul & Lamarche, Carlos & Ziliak, James P., 2017. "Welfare Reform and the Intergenerational Transmission of Dependence," IZA Discussion Papers 10942, Institute of Labor Economics (IZA).
- Gordon B. Dahl & Andreas Ravndal Kostøl & Magne Mogstad, 2014.
"Family Welfare Cultures,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 129(4), pages 1711-1752.
- Dahl, Gordon B. & Kostol, Andreas Ravndal & Mogstad, Magne, 2014. "Family Welfare Cultures," IZA Discussion Papers 8265, Institute of Labor Economics (IZA).
- Gordon B. Dahl & Andreas Ravndal Kostol & Magne Mogstad, 2013. "Family Welfare Cultures," NBER Working Papers 19237, National Bureau of Economic Research, Inc.
- Gordon B. Dahl & Magne Mogstad & Andreas Ravndal Kostol, 2014. "Family Welfare Cultures," STICERD - Public Economics Programme Discussion Papers 23, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
- Gordon B. Dahl & Andreas Ravndal Kostøl & Magne Mogstad, 2014. "Family welfare cultures," Discussion Papers 782, Statistics Norway, Research Department.
- Ahsan,Md. Nazmul & Emran,M. Shahe & Jiang,Hanchen & Han,Qingyang & Shilpi,Forhad J., 2023.
"Growing Up Together : Sibling Correlation, Parental Influence, and IntergenerationalEducational Mobility in Developing Countries,"
Policy Research Working Paper Series
10285, The World Bank.
- Ahsan, Md. Nazmul & Emran, M. Shahe & Jiang, Hanchen & Han, Qingyang & Shilpi, Forhad, 2022. "Growing Up Together: Sibling Correlation, Parental Influence, and Intergenerational Educational Mobility in Developing Countries," GLO Discussion Paper Series 1123, Global Labor Organization (GLO), revised 2022.
- R. Plotnick & M. Klawitter & M. Edwards, "undated". "Do Attitudes and Personality Characteristics Affect Socioeconomic Outcomes? The Case of Welfare Use by Young Women," Institute for Research on Poverty Discussion Papers 1161-98, University of Wisconsin Institute for Research on Poverty.
- Cobb-Clark, Deborah A. & Ribar, David C., 2009.
"Financial Stress, Family Conflict, and Youths' Successful Transition to Adult Roles,"
IZA Discussion Papers
4618, Institute of Labor Economics (IZA).
- Deborah A. Cobb-Clark & David C. Ribar, 2009. "Financial Stress, Family Conflict, and Youths’ Successful Transition to Adult Roles," CEPR Discussion Papers 627, Centre for Economic Policy Research, Research School of Economics, Australian National University.
- Nancy E. Reichman & Hope Corman & Kelly Noonan, 2006. "Effects of Child Health on Sources of Public Support," Southern Economic Journal, John Wiley & Sons, vol. 73(1), pages 136-156, July.
- Michael Darden & Donna Gilleskie, 2016. "The Effects of Parental Health Shocks on Adult Offspring Smoking Behavior and Self‐Assessed Health," Health Economics, John Wiley & Sons, Ltd., vol. 25(8), pages 939-954, August.
- Beaulieu, Nicolas & Duclos, Jean-Yves & Fortin, Bernard & Rouleau, Manon, 2001. "An Econometric Analysis of Intergenerational Reliance on Social Assistance," Cahiers de recherche 0116, Université Laval - Département d'économique.
- Feichtmayer, Jennifer & Riphahn, Regina T., 2023.
"Intergenerational Transmission of Welfare Benefit Receipt: Evidence from Germany,"
IZA Discussion Papers
16660, Institute of Labor Economics (IZA).
- Jennifer Feichtmayer & Regina T. Riphahn, 2023. "Intergenerational Transmission of Welfare Benefit Receipt: Evidence from Germany," CESifo Working Paper Series 10835, CESifo.
- Jennifer Feichtmayer & Regina T. Riphahn, 2023. "Intergenerational Transmission of Welfare Benefit Receipt: Evidence from Germany," SOEPpapers on Multidisciplinary Panel Data Research 1201, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Oscar A. Mitnik, 2007. "Intergenerational transmission of welfare dependency: The effects of length of exposure," Working Papers 0715, University of Miami, Department of Economics.
- Yus Medina Pakpahan & Daniel Suryadarma & Asep Suryahadi, 2009.
"Destined for Destitution : Intergenerational Poverty Persistence in Indonesia,"
Labor Economics Working Papers
22534, East Asian Bureau of Economic Research.
- Yus Medina Pakpahan & Daniel Suryadarma & Asep Suryahadi, "undated". "Destined for Destitution: Intergenerational Poverty Persistence in Indonesia," Working Papers 338, Publications Department.
- Yus Medina Pakpahan & Daniel Suryadarma & Asep Suryahadi, 2009. "Destined for Destitution : Intergenerational Poverty Persistence in Indonesia," Development Economics Working Papers 23041, East Asian Bureau of Economic Research.
- M. Klawitter & R. Plotnick & M. Edwards, "undated". "Determinants of welfare entry and exit by young women," Institute for Research on Poverty Discussion Papers 1099-96, University of Wisconsin Institute for Research on Poverty.
- George J. Borjas, 2000. "Immigration and the Food Stamp Program," JCPR Working Papers 121, Northwestern University/University of Chicago Joint Center for Poverty Research.
- Rune V. Lesner, 2018. "The long-term effect of childhood poverty," Journal of Population Economics, Springer;European Society for Population Economics, vol. 31(3), pages 969-1004, July.
- Marianne E. Page & Gary Solon, 2003. "Correlations between sisters and neighbouring girls in their subsequent income as adults," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 18(5), pages 545-562.
- Roméo Fontaine & Agnès Gramain & Jérôme Wittwer, 2007.
"Les configurations d'aide familiales mobilisées autour des personnes âgées dépendantes en Europe,"
Post-Print
hal-01391611, HAL.
- Roméo Fontaine & Agnès Gramain & Jérôme Wittwer, 2007. "Les configurations d'aide familiales mobilisées autour des personnes âgées dépendantes en Europe," Économie et Statistique, Programme National Persée, vol. 403(1), pages 97-115.
- Roméo Fontaine & Agnès Gramain & Jérôme Wittwer, 2007. "Les configurations d'aide familiales mobilisées autour des personnes âgées dépendantes en Europe," Post-Print halshs-00705566, HAL.
- Fitzgerald John M, 2011. "Attrition in Models of Intergenerational Links Using the PSID with Extensions to Health and to Sibling Models," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 11(3), pages 1-63, September.
- Kelly Balistreri, 2010. "Welfare and the Children of Immigrants: Transmission of Dependence or Investment in the Future?," Population Research and Policy Review, Springer;Southern Demographic Association (SDA), vol. 29(5), pages 715-743, October.
- Duncan, Greg J. & Yeung, Wei-Jun J., 1995. "Extent and consequences of welfare dependence among America's children," Children and Youth Services Review, Elsevier, vol. 17(1-2), pages 157-182.
- George J. Borjas & Glenn T. Sueyoshi, 1997. "Ethnicity and the Intergenerational Transmission of Welfare Dependency," NBER Working Papers 6175, National Bureau of Economic Research, Inc.
- Nancy E. Reichman & Hope Corman & Kelly Noonan, 2004. "Effects of Child Health on Sources of Public Support," NBER Working Papers 10762, National Bureau of Economic Research, Inc.
- Yana Kucheva, 2014. "The Receipt of Subsidized Housing across Generations," Population Research and Policy Review, Springer;Southern Demographic Association (SDA), vol. 33(6), pages 841-871, December.
- P. B. Levine & D. J. Zimmerman, "undated". "The intergenerational correlation in AFDC participation: Welfare trap or poverty trap?," Institute for Research on Poverty Discussion Papers 1100-96, University of Wisconsin Institute for Research on Poverty.
- Anna Christina D'Addio, 2007. "Intergenerational Transmission of Disadvantage: Mobility or Immobility Across Generations?," OECD Social, Employment and Migration Working Papers 52, OECD Publishing.
- Greg Duncan & Rachel Dunifon & Morgan Ward Doran & W. Jean Yeung, 1998. "How Different ARE Welfare and Working Families? And Do Those Differences Matter for Children's Achievement?," JCPR Working Papers 38, Northwestern University/University of Chicago Joint Center for Poverty Research.
- Andrew Goodman-Bacon & Jamein P. Cunningham, 2019. "Changes in Family Structure and Welfare Participation Since the 1960s: The Role of Legal Services," NBER Working Papers 26238, National Bureau of Economic Research, Inc.
- Gary Solon & Mary Corcoran & Roger H. Gordon & Deborah Laren, 1987.
"The Effect of Family Background on Economic Status: A Longitudinal Analysis of Sibling Correlations,"
NBER Working Papers
2282, National Bureau of Economic Research, Inc.
Cited by:
- Gary Solon & Mary Corcoran & Roger H. Gordon & Deborah Laren, 1987.
"Sibling and Intergenerational Correlations in Welfare Program Participation,"
NBER Working Papers
2334, National Bureau of Economic Research, Inc.
- Gary Solon & Mary Corcoran & Roger Gordon & Deborah Laren, 1988. "Sibling and Intergenerational Correlations in Welfare Program Participation," Journal of Human Resources, University of Wisconsin Press, vol. 23(3), pages 388-396.
- Joseph G. Altonji & Thomas A. Dunn, 1991. "Relationships Among the Family Incomes and Labor Market Outcomes of Relatives," NBER Working Papers 3724, National Bureau of Economic Research, Inc.
- Blaess, Virginie, 2005. "Siblings and Educational Attainment in West Germany," Discussion Papers 2005,001E, University of Erfurt, Faculty of Economics, Law and Social Sciences.
- Gary Solon & Mary Corcoran & Roger H. Gordon & Deborah Laren, 1987.
"Sibling and Intergenerational Correlations in Welfare Program Participation,"
NBER Working Papers
2334, National Bureau of Economic Research, Inc.
- Roger H. Gordon & Hal R. Varian, 1986.
"Taxation of Asset Income in the Presence of a World Securites Market,"
NBER Working Papers
1994, National Bureau of Economic Research, Inc.
- Gordon, Roger H. & Varian, Hal R., 1989. "Taxation of asset income in the presence of a world securities market," Journal of International Economics, Elsevier, vol. 26(3-4), pages 205-226, May.
Cited by:
- Paolo Panteghini, 2009.
"The capital structure of multinational companies under tax competition,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(1), pages 59-81, February.
- Paolo Panteghini, 2006. "The Capital Structure of Multinational Companies under Tax Competition," CESifo Working Paper Series 1721, CESifo.
- Paolo Panteghini, 2006. "The Capital Structure of Multinational Companies Under Tax Competition," Working Papers ubs0606, University of Brescia, Department of Economics.
- Razin, Assaf & Sadka, Efraim & Yuen, Chi-Wa, 1998.
"A pecking order of capital inflows and international tax principles,"
Journal of International Economics, Elsevier, vol. 44(1), pages 45-68, February.
- Razin, A & Sadka, E & Yuen, C-W, 1997. "A Pecking Order of Capital Inflows and International Tax Principles," Papers 12-97, Tel Aviv - the Sackler Institute of Economic Studies.
- Roger H. Gordon, 1990.
"Canada - U.S. Free Trade and Pressures for Tax Harmonization,"
NBER Working Papers
3327, National Bureau of Economic Research, Inc.
- Gordon, R.H., 1990. "Canada-U.S. Free Trade And Pressures For Tax Harmonization," Working Papers 260, Research Seminar in International Economics, University of Michigan.
- Gordon, Roger H, 2017. "How Should Income from Multinationals Be Taxed?," University of California at San Diego, Economics Working Paper Series qt51c8q7nq, Department of Economics, UC San Diego.
- Benninga, Simon & Sarig, Oded, 2003. "Risk, returns, and values in the presence of differential taxation," Journal of Banking & Finance, Elsevier, vol. 27(6), pages 1123-1138, June.
- Michael P. Devereux & Clemens Fuest & Benjamin Lockwood, 2015.
"The Taxation of Foreign Profits: A Unified View,"
CESifo Working Paper Series
5231, CESifo.
- Devereux, Michael & Lockwood, Ben & Fuest, Clemens, 2015. "The Taxation of Foreign Profits: a Unified View," CEPR Discussion Papers 10512, C.E.P.R. Discussion Papers.
- Michael P Devereux & Clemens Fuest & Ben Lockwood, 2015. "The Taxation of Foreign Profits: a Unified View," Working Papers 1504, Oxford University Centre for Business Taxation.
- Michael Devereux & Clemens Fuest & Ben Lockwood, 2013. "The Taxation of Foreign Profits: a Unified View," Working Papers 1303, Oxford University Centre for Business Taxation.
- Devereux, Michael P. & Fuest, Clemens & Lockwood, Ben, 2015. "The taxation of foreign profits: A unified view," Journal of Public Economics, Elsevier, vol. 125(C), pages 83-97.
- Fuest, Clemens & Huber, Bernd, 2002.
"Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms,"
Munich Reprints in Economics
20311, University of Munich, Department of Economics.
- Clemens Fuest & Bernd Huber, 2002. "Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(5), pages 567-589, September.
- Gordon, Roger H & Bovenberg, A Lans, 1996.
"Why Is Capital So Immobile Internationally? Possible Explanations and Implications for Capital Income Taxation,"
American Economic Review, American Economic Association, vol. 86(5), pages 1057-1075, December.
- Gordon, R.H. & Bovenberg, A.L., 1994. "Why Is Capital So Immobile Internationally?: Possible Explanations and Implications for Capital Income Taxation," Working Papers 358, Research Seminar in International Economics, University of Michigan.
- Roger H. Gordon & A. Lans Bovenberg, 1994. "Why is Capital so Immobile Internationally?: Possible Explanations and Implications for Capital Income Taxation," NBER Working Papers 4796, National Bureau of Economic Research, Inc.
- Gordon, R.H. & Bovenberg, A.L., 1994. "Why is capital so immobile internationally? : Possible explanations and implications for capital income taxation," Discussion Paper 1994-63, Tilburg University, Center for Economic Research.
- Bovenberg, A.L. & Gordon, R.H., 1996. "Why is capital so immobile internationally? Possible explanation and implications for capital income taxation," Other publications TiSEM 6a131c21-fd9a-4d83-8d9a-7, Tilburg University, School of Economics and Management.
- Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Chung, Soon Mok & Wilson, John Douglas, 1997. "The optimal taxation of interregionally mobile capital under uncertainty," Regional Science and Urban Economics, Elsevier, vol. 27(4-5), pages 475-496, August.
- Liontos, George & Philippopoulos, Apostolis, 2023. "Who benefits from international fiscal cooperation? The role of cross-country asymmetries," The Journal of Economic Asymmetries, Elsevier, vol. 27(C).
- Obstfeld, Maurice, 1994.
"International Capital Mobility in the 1990s,"
Center for International and Development Economics Research (CIDER) Working Papers
233380, University of California-Berkeley, Department of Economics.
- Maurice Obstfeld., 1994. "International Capital Mobility in the 1990s," Center for International and Development Economics Research (CIDER) Working Papers C94-037, University of California at Berkeley.
- Maurice Obstfeld, 1994. "International capital mobility in the 1990s," International Finance Discussion Papers 472, Board of Governors of the Federal Reserve System (U.S.).
- Maurice Obstfeld, 1993. "International Capital Mobility in the 1990s," NBER Working Papers 4534, National Bureau of Economic Research, Inc.
- Obstfeld, Maurice, 1994. "International Capital Mobility in the 1990s," CEPR Discussion Papers 902, C.E.P.R. Discussion Papers.
- Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series 1793, CESifo.
- Paolo Pesenti & Eric van Wincoop, 1996. "Do Nontraded Goods Explain the Home Bias Puzzle?," NBER Working Papers 5784, National Bureau of Economic Research, Inc.
- Coen, Alain, 2001. "Home bias and international capital asset pricing model with human capital," Journal of Multinational Financial Management, Elsevier, vol. 11(4-5), pages 497-513, December.
- Roger H. Gordon, 1994.
"Fiscal Policy during the Transition in Eastern Europe,"
NBER Chapters, in: The Transition in Eastern Europe, Volume 2, Restructuring, pages 37-70,
National Bureau of Economic Research, Inc.
- Gordon, Roger H., 1992. "Fiscal policy during the transition in Eastern Europe," Discussion Papers, Series II 193, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Razin, Assaf & Sadka, Efraim & Yuen, Chi-Wa, 1996.
"A Pecking Order Theory of Capital Inflows and International Tax Principles,"
CEPR Discussion Papers
1381, C.E.P.R. Discussion Papers.
- Chi-Wa Yuen & Assaf Razin & Efraim Sadka, 1996. "A Pecking Order Theory of Capital Inflows and International Tax Principles," IMF Working Papers 1996/026, International Monetary Fund.
- Mintz, Jack M., 2000. "Taxation of Investment and Finance in an International Setting: Implications for Tax Competition," CoFE Discussion Papers 00/33, University of Konstanz, Center of Finance and Econometrics (CoFE).
- Paul Krugman, 1995.
"Technology, Trade, and Factor Prices,"
NBER Working Papers
5355, National Bureau of Economic Research, Inc.
- Krugman, Paul R., 2000. "Technology, trade and factor prices," Journal of International Economics, Elsevier, vol. 50(1), pages 51-71, February.
- Mihir A. Desai & James R. Hines Jr., 1997.
"Excess Capital Flows and the Burden of Inflation in Open Economies,"
NBER Working Papers
6064, National Bureau of Economic Research, Inc.
- Mihir A. Desai & James R. Hines, Jr., 1999. "Excess Capital Flows and the Burden of Inflation in Open Economies," NBER Chapters, in: The Costs and Benefits of Price Stability, pages 235-272, National Bureau of Economic Research, Inc.
- Gordon Roger Hall & Gaspar Vitor, 2001.
"Home Bias in Portfolios and Taxation of Asset Income,"
The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 1(1), pages 1-30, September.
- Roger Gordon & Vitor Gaspar, 2001. "Home Bias in Portfolios and Taxation of Asset Income," NBER Working Papers 8193, National Bureau of Economic Research, Inc.
- Mauro Ghinamo & Paolo Panteghini & Federico Revelli, 2007.
"FDI Determination and Corporate Tax Competition in a Volatile World,"
CESifo Working Paper Series
1965, CESifo.
- Mauro Ghinamo & Paolo M. Panteghini & Federico Revelli, 2008. "FDI Determination and Corporate Tax Competition in a Volatile World," Working Papers 0802, University of Brescia, Department of Economics.
- Mauro Ghinamo & Paolo Panteghini & Federico Revelli, 2010. "FDI determination and corporate tax competition in a volatile world," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(5), pages 532-555, October.
- Grubert, Harry & Mutti, John, 1994. "International Aspects of Corporate Tax Integration: The Contrasting Role of Debt and Equity Flows," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(1), pages 111-133, March.
- Roger H. Gordon & Wei Li, 1999.
"Government as a Discriminating Monopolist in the Financial Market: The Case of China,"
NBER Working Papers
7110, National Bureau of Economic Research, Inc.
- Gordon, Roger H. & Li, Wei, 2003. "Government as a discriminating monopolist in the financial market: the case of China," Journal of Public Economics, Elsevier, vol. 87(2), pages 283-312, February.
- Gordon, R.H., 1990.
"Can Capital Income Taxes Survive in an Open Economies,"
Working Papers
280, Research Seminar in International Economics, University of Michigan.
- Gordon, Roger H, 1992. "Can Capital Income Taxes Survive in Open Economies?," Journal of Finance, American Finance Association, vol. 47(3), pages 1159-1180, July.
- Roger H. Gordon, 1990. "Can Capital Income Taxes Survive in Open Economies?," NBER Working Papers 3416, National Bureau of Economic Research, Inc.
- Jiming Ha & Anne Sibert, 1997. "Strategic Capital Taxation in Large Open Economies with Mobile Capital," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(3), pages 243-262, July.
- Jääskelä, Jarkko, 1997. "Incomplete insurance market and its policy implication within European Monetary Union," Bank of Finland Research Discussion Papers 8/1997, Bank of Finland.
- George Zodrow, 2006. "Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 269-294, May.
- Gordon, Roger H. & Hines, James Jr, 2002.
"International taxation,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995,
Elsevier.
- Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc.
- Assaf Razin & Efraim Sadka & Chi-Wa Yuen, 1997.
"Quantitative Implications of the Home Bias: Foreign Underinvestment, Domestic Oversaving, and Corrective Taxation,"
NBER Working Papers
6339, National Bureau of Economic Research, Inc.
- Razin, A. & Sadka, E. & Yuen, C.W., 1997. "Quantitative Implications of the Home Bias: Foreign Underinvestment, Domestic Oversaving and Corrective Taxation," Papers 33-97, Tel Aviv.
- Assaf Razin & Efraim Sadka & Chi-Wa Yuen, "undated". "Quantitative Implications of the Home Bias: Foreign Underinvestment, Domestic Oversaving, and Corrective Taxation," EPRU Working Paper Series 97-27, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Razin, Assaf & Sadka, Efraim & Yuen, Chi-Wa, 1997. "Quantitative Implications of the Home Bias: Foreign Underinvestment, Domestic Oversaving and Corrective Taxation," Foerder Institute for Economic Research Working Papers 275629, Tel-Aviv University > Foerder Institute for Economic Research.
- Johar, Meliyanni, 2009.
"The impact of the Indonesian health card program: A matching estimator approach,"
Journal of Health Economics, Elsevier, vol. 28(1), pages 35-53, January.
- Meliyanni Johar, 2007. "The Impact of the Indonesian Health Card Program: A Matching Estimator Approach," Discussion Papers 2007-30, School of Economics, The University of New South Wales.
- Costa, Carlos Eugênio da & Diniz, Érica, 2012. "Tax filing choices for the household under separable spheres bargaining," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE) 733, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil).
- Mishra, Anil V., 2014. "Australia's home bias and cross border taxation," Global Finance Journal, Elsevier, vol. 25(2), pages 108-123.
- Roger Gordon, 1992. "Fiscal Policy during the Transition in Eastern Europe," CESifo Working Paper Series 23, CESifo.
- Kalamov, Zarko Y., 2013. "Risk sharing and the efficiency of public good provision under tax competition," Regional Science and Urban Economics, Elsevier, vol. 43(4), pages 676-683.
- Clemens Fuest & Bernd Huber, 2000. "The Optimal Taxation of Dividends in a Small Open Economy," CESifo Working Paper Series 348, CESifo.
- Roger H. Gordon, 1992. "Canada-U.S. Free Trade and Pressures for Tax Coordination," NBER Chapters, in: Canada-U.S. Tax Comparisons, pages 75-96, National Bureau of Economic Research, Inc.
- Lisa Grazzini & Tanguy Van Ypersele, 2003. "Fiscal Coordination and Political Competition," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(2), pages 305-325, April.
- Mishra, Anil V. & Ratti, Ronald A., 2013. "Home bias and cross border taxation," Journal of International Money and Finance, Elsevier, vol. 32(C), pages 169-193.
- Bo Nielsen, Soren, 1998. "On capital income tax policies under uncertainty," European Economic Review, Elsevier, vol. 42(8), pages 1553-1580, September.
- Reichl, Bettina, 1998. "Tax competition for international portfolio capital among emerging markets: An approach considering the substitutability of risky assets," HWWA Discussion Papers 54, Hamburg Institute of International Economics (HWWA).
- Assaf Razin & Efraim Sadka & Chi-Wa Yuen, 1996. "Tax Principles and Capital Inflows: Is It Efficient to Tax Nonresident Income?," NBER Working Papers 5513, National Bureau of Economic Research, Inc.
- Reichl, Bettina, 1998. "Tax Competition For International Portfolio Capital Among Emerging Markets: An Approach Considering the Substitutability of Risky Assets," Discussion Paper Series 26312, Hamburg Institute of International Economics.
- Mishra, Anil V. & Anwar, Sajid, 2017. "Foreign portfolio equity holdings and capital gains taxation," International Review of Financial Analysis, Elsevier, vol. 51(C), pages 54-68.
- Clemens Fuest & Bernd Huber & Jack Mintz, 2003. "Capital Mobility and Tax Competition: A Survey," CESifo Working Paper Series 956, CESifo.
- Karpowicz Andrzej, 2018. "Corporate Income Tax Rates in the EU Member States: Why Lower Means Better," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 14(3), pages 32-48, September.
- Karpowicz Andrzej, 2014. "Why the EU-15 Maintains Higher CIT Rates than the New Member States?," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 42(1), pages 98-120, June.
- Roger H. Gordon & John D. Wilson, 1986.
"Measuring the Efficiency Cost of Taxing Risky Capital Income,"
NBER Working Papers
1992, National Bureau of Economic Research, Inc.
- Gordon, Roger H & Wilson, John Douglas, 1989. "Measuring the Efficiency Cost of Taxing Risky Capital Income," American Economic Review, American Economic Association, vol. 79(3), pages 427-439, June.
Cited by:
- Kwang Soo Cheong, 1998.
"Corporate Income Taxation and Signaling,"
Public Finance Review, , vol. 26(5), pages 480-502, September.
- Kwang Soo Cheong, 1997. "Corporate Income Taxation and Signaling," Working Papers 199713, University of Hawaii at Manoa, Department of Economics.
- Duanjie Chen & Guillermo Perry, 2010. "Mining Taxation in Colombia," Documentos CEDE 12562, Universidad de los Andes, Facultad de Economía, CEDE.
- Randall Morck & Masao Nakamura, 2000.
"Japanese Corporate Governance and Macroeconomic Problems,"
Harvard Institute of Economic Research Working Papers
1893, Harvard - Institute of Economic Research.
- Randall Morck & Masao Nakamura & Murray Frank, 2001. "Japanese Corporate Governance and Macroeconomic Problems," Palgrave Macmillan Books, in: Masao Nakamura (ed.), The Japanese Business and Economic System, chapter 12, pages 325-363, Palgrave Macmillan.
- Patric H. Hendershott, 1987.
"Tax Reform and the Slope of the Playing Field,"
NBER Chapters, in: Taxes and Capital Formation, pages 51-62,
National Bureau of Economic Research, Inc.
- Patric H. Hendershott, 1986. "Tax Reform and the Slope of the Playing Field," NBER Working Papers 1909, National Bureau of Economic Research, Inc.
- Syed M. Ahsan & Panagiotis Tsigaris, 2009.
"The Efficiency Loss of Capital Income Taxation under Imperfect Loss Offset Provisions,"
Public Finance Review, , vol. 37(6), pages 710-731, November.
- Syed M. Ahsan & Panagiotis Tsigaris, 2008. "The Efficiency Loss of Capital Income Taxation under Imperfect Loss Offset Provisions," CESifo Working Paper Series 2203, CESifo.
- Lund, Diderik, 2006. "Taxation and systematic risk under decreasing returns to scale," Working Papers 02-2003, Copenhagen Business School, Department of Economics.
- Roger Gordon & Laura Kalambokidis & Joel Slemrod, 2003. "A New Summary Measure of the Effective Tax Rate on Investment," NBER Working Papers 9535, National Bureau of Economic Research, Inc.
- Michael P. Devereux, 2009.
"Taxing Risky Investment,"
Working Papers
0919, Oxford University Centre for Business Taxation.
- Devereux, Michael, 2003. "Taxing Risky Investment," CEPR Discussion Papers 4053, C.E.P.R. Discussion Papers.
- Kenneth McKenzie & Jack Mintz, 1992. "Tax Effects on the Cost of Capital," NBER Chapters, in: Canada-U.S. Tax Comparisons, pages 189-216, National Bureau of Economic Research, Inc.
- Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2010.
"Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008,"
Working Papers
1005, Oxford University Centre for Business Taxation.
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- Gustman, Alan L & Steinmeier, Thomas L, 1986.
"A Structural Retirement Model,"
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- Alan L. Gustman & Thomas L. Steinmeier, 1983. "A Structural Retirement Model," NBER Working Papers 1237, National Bureau of Economic Research, Inc.
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- Michael D. Hurd, 1989. "Issues and Results from Research on the Elderly I: Economic Status (Part I of III Parts)," NBER Working Papers 3018, National Bureau of Economic Research, Inc.
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- Eric M. Engen & William G. Gale & John Karl Scholz, 1996. "The Effects of Tax-Based Saving Incentives On Saving and Wealth," NBER Working Papers 5759, National Bureau of Economic Research, Inc.
- Krueger, Alan B. & Meyer, Bruce D., 2002.
"Labor supply effects of social insurance,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 33, pages 2327-2392,
Elsevier.
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- William G. Gale, 1998. "The Effects of Pensions on Household Wealth: A Reevaluation of Theory and Evidence," Journal of Political Economy, University of Chicago Press, vol. 106(4), pages 706-723, August.
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- Jerry R. Green, 1980. "Taxation and the Ex-Dividend Day Behavior of Common Stock Prices," NBER Working Papers 0496, National Bureau of Economic Research, Inc.
- Roger H. Gordon & Burton G. Malkiel, 1980. "Taxation and Corporation Finance," NBER Working Papers 0576, National Bureau of Economic Research, Inc.
- Alan J. Auerbach & Mervyn A. King, 1980.
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Articles
- Gordon, Roger H. & Kopczuk, Wojciech, 2014.
"The choice of the personal income tax base,"
Journal of Public Economics, Elsevier, vol. 118(C), pages 97-110.
See citations under working paper version above.
- Roger H. Gordon & Wojciech Kopczuk, 2014. "The Choice of the Personal Income Tax Base," NBER Working Papers 20227, National Bureau of Economic Research, Inc.
- Gordon, Roger H. & Kopczuk, Wojciech, 2011. "The choice of the personal income tax base," LSE Research Online Documents on Economics 58197, London School of Economics and Political Science, LSE Library.
- Roger Gordon & Gordon B. Dahl, 2013.
"Views among Economists: Professional Consensus or Point-Counterpoint?,"
American Economic Review, American Economic Association, vol. 103(3), pages 629-635, May.
See citations under working paper version above.
- Gordon, Roger & Dahl, Gordon B., 2013. "Views among Economists: Professional Consensus or Point-Counterpoint?," IZA Discussion Papers 7184, Institute of Labor Economics (IZA).
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57384, University Library of Munich, Germany.
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"Unauthorized immigration and fiscal competition,"
European Economic Review, Elsevier, vol. 92(C), pages 283-305.
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Hacienda Pública Española / Review of Public Economics, IEF, vol. 225(2), pages 11-30, June.
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"Redistribution at the local level: the case of public childcare in Italy,"
International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 63(4), pages 359-378, December.
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NBER Working Papers
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"Reassessment of the Tiebout Model,"
NBER Chapters, in: Fiscal Federalism, pages 1063-1078,
National Bureau of Economic Research, Inc.
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"The Rise of the States: US Fiscal Decentralization in the Postwar Period,"
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NBER Working Papers
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- Sebastian G. Kessing & Benny Schneider, 2014. "Regional Investment and Individual Redistribution in a Federation," Volkswirtschaftliche Diskussionsbeiträge 168-14, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
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"Commentary on Tax by Design: The Mirrlees Review,"
Fiscal Studies, Institute for Fiscal Studies, vol. 32(3), pages 395-414, September.
Cited by:
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"Taxation and Corporate Use of Debt: Implications for Tax Policy,"
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"Introducing an IP License Box in Switzerland: Quantifying the Effects,"
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- Florian Chatagny & Marko Koethenbuerger & Michael Stimmelmayr, 2017. "Introducing an IP license box in Switzerland: quantifying the effects," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(6), pages 927-961, December.
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"Capital Structure Choice and Company Taxation: A Meta-Study,"
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"Debt, Taxes, and Banks,"
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"Does ownership affect the impact of taxes on firm behaviour? Evidence from China,"
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- Clemens Fuest & Li Liu, 2015. "Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China," CESifo Working Paper Series 5316, CESifo.
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- Nicola Comincioli & Sergio Vergalli & Paolo Panteghini, 2019. "Business tax policy under default risk," CESifo Working Paper Series 7664, CESifo.
- European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
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"Effects of taxation on European multi-nationals’ financing and profits,"
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- Frank Fossen & Martin Simmler, 2016.
"Personal taxation of capital income and the financial leverage of firms,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(1), pages 48-81, February.
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"Curbing corporate debt bias: Do limitations to interest deductibility work?,"
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- Peter Birch Sørensen, 2017. "Taxation and the optimal constraint on corporate debt finance: why a comprehensive business income tax is suboptimal," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 731-753, September.
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"Interest Deductions in a Multijurisdictional World,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 68(3), pages 653-680, September.
- Mihir A. Desai & Dhammika Dharmapala, 2015. "Interest Deductions in a Multijurisdictional World," CESifo Working Paper Series 5350, CESifo.
- Peter Birch Sørensen, 2014. "Taxation and the Optimal Constraint on Corporate Debt Finance," CESifo Working Paper Series 5101, CESifo.
- Muhammad Asif Joyo & Nawaz Ahmad & Ghulam Mustafa Shaikh, 2017. "The Role Of Business Risk And Non Debt Tax Shields On Capital Structure: A Study Based On Cement Sector In Pakistan," IBT Journal of Business Studies (JBS), Ilma University, Faculty of Management Science, vol. 13(2), pages 36-49.
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- Peter Birch Sørensen, 2014. "Taxation and the optimal constraint on corporate debt finance," Working Papers 1427, Oxford University Centre for Business Taxation.
- Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2016.
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Cited by:
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"Report of the Editor: Journal of Economic Literature,"
American Economic Review, American Economic Association, vol. 100(2), pages 678-679, May.
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- Roger Gordon, 2008. "Report of the Editor: Journal of Economic Literature," American Economic Review, American Economic Association, vol. 98(2), pages 591-593, May.
Cited by:
- Giri Rahul & Seira Enrique & Teshima Kensuke, 2014. "Exporters During the Trade Collapse: The (Surprising) Resiliency of the Small Exporter," Working Papers 2014-06, Banco de México.
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"What Small Countries Can Teach the World,"
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rwp12-013, Harvard University, John F. Kennedy School of Government.
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- Jeffrey Frankel, 2012. "What Small Countries Can Teach the World," Business Economics, Palgrave Macmillan;National Association for Business Economics, vol. 47(2), pages 97-103, April.
- Jeffrey Frankel, 2012. "What Small Countries Can Teach the World," CID Working Papers 232, Center for International Development at Harvard University.
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"Tax structures in developing countries: Many puzzles and a possible explanation,"
Journal of Public Economics, Elsevier, vol. 93(7-8), pages 855-866, August.
See citations under working paper version above.
- Roger Gordon & Wei Li, 2005. "Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation," NBER Working Papers 11267, National Bureau of Economic Research, Inc.
- Cullen, Julie Berry & Gordon, Roger H., 2007.
"Taxes and entrepreneurial risk-taking: Theory and evidence for the U.S,"
Journal of Public Economics, Elsevier, vol. 91(7-8), pages 1479-1505, August.
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"Effective Corporate Tax Rates and the Size Distribution of Firms,"
Journal of Industry, Competition and Trade, Springer, vol. 10(3), pages 297-317, September.
- Almas Heshmati & Dan Johansson & Carl Magnus Bjuggren, 2009. "Effective Corporate Tax Rates and the Size Distribution of Firms," TEMEP Discussion Papers 200923, Seoul National University; Technology Management, Economics, and Policy Program (TEMEP), revised Nov 2009.
- Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2020.
"The effects of income taxation on entrepreneurial investment: A puzzle?,"
Munich Reprints in Economics
84719, University of Munich, Department of Economics.
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- Pontus Braunerhjelm & Sameeksha Desai & Johan Eklund, 2015.
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"Taxation of Interest Income,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(1), pages 5-15, January.
See citations under working paper version above.
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- Gordon, Roger & Kalambokidis, Laura & Slemrod, Joel, 2004.
"Do we now collect any revenue from taxing capital income?,"
Journal of Public Economics, Elsevier, vol. 88(5), pages 981-1009, April.
See citations under working paper version above.
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- Roger Gordon & Laura Kalambokidis & Jeffrey Rohaly & Joel Slemrod, 2004.
"Toward a Consumption Tax, and Beyond,"
American Economic Review, American Economic Association, vol. 94(2), pages 161-165, May.
Cited by:
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"Should Capital Income be Subject to Consumption-Based Taxation?,"
Working Papers
0715, Oxford University Centre for Business Taxation.
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- Edward Fox, 2020. "Does Capital Bear the U.S. Corporate Tax After All? New Evidence from Corporate Tax Returns," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 17(1), pages 71-115, March.
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"Should Capital Income be Subject to Consumption-Based Taxation?,"
Working Papers
0715, Oxford University Centre for Business Taxation.
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"Do Publicly Traded Corporations Act in the Public Interest?,"
The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 3(1), pages 1-20, June.
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- John Douglas Wilson & Roger H. Gordon, 2003.
"Expenditure Competition,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(2), pages 399-417, April.
See citations under working paper version above.
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- Gordon, Roger H. & Li, Wei, 2003.
"Government as a discriminating monopolist in the financial market: the case of China,"
Journal of Public Economics, Elsevier, vol. 87(2), pages 283-312, February.
See citations under working paper version above.
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"Taxation of Financial Services under a VAT,"
American Economic Review, American Economic Association, vol. 92(2), pages 411-416, May.
Cited by:
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- Fatih Yilmaz, "undated". "VAT Treatment of Financial Institutions: Implications for the Real Economy," Working Papers 2013-30, Department of Economics, University of Calgary, revised 02 Nov 2013.
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- Ben Lockwood & Erez Yerushalmi, 2019. "How should payment services be taxed?," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 53(1), pages 21-47, June.
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"Balancing the regulation and taxation of banking,"
International Review of Financial Analysis, Elsevier, vol. 42(C), pages 38-52.
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- Gordon, Roger & Kalambokidis, Laura & Slemrod, Joel, 2004.
"Do we now collect any revenue from taxing capital income?,"
Journal of Public Economics, Elsevier, vol. 88(5), pages 981-1009, April.
- Roger H. Gordon & Laura Kalambokidis & Joel Slemrod, 2003. "Do We Now Collect Any Revenue From Taxing Capital Income?," NBER Working Papers 9477, National Bureau of Economic Research, Inc.
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- Felix Bierbrauer, 2012. "On the incidence of a financial transactions tax in a model with fire sales," Working Paper Series in Economics 55, University of Cologne, Department of Economics.
- Hakenes, Hendrik & Schliephake, Eva, 2022. "Responsible Investment and Responsible Consumption," VfS Annual Conference 2022 (Basel): Big Data in Economics 264004, Verein für Socialpolitik / German Economic Association.
- Peter Dungan & Jack Mintz & Finn Poschmann & Thomas Wilson, 2008. "Growth Oriented Sales Tax Reform for Ontario: Replacing the Retail Sales Tax with a 7.5 Percent Value-Added Tax," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 273, September.
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"The collection efficiency of the Value Added Tax: Theory and international evidence,"
The Journal of International Trade & Economic Development, Taylor & Francis Journals, vol. 17(3), pages 391-410.
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- Lovemore George Mwanandi, 2020. "Impact of Auditing on VAT Compliance: A case study of small VAT operators in Blantyre City of Malawi," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 4(11), pages 326-343, November.
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- Kelly D. Edmiston & Richard M. Bird, 2004. "Taxing Consumption in Jamaica:The GCT and the SCT," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0432, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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"Home Bias in Portfolios and Taxation of Asset Income,"
The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 1(1), pages 1-30, September.
See citations under working paper version above.
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- Roger H. Gordon & John D. Wilson, 2001.
"Taxes and Spending,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 3(1), pages 1-5, January.
Cited by:
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"Do taxes affect corporate debt policy? Evidence from U.S. corporate tax return data,"
Journal of Public Economics, Elsevier, vol. 82(2), pages 195-224, November.
See citations under working paper version above.
- Roger H. Gordon & Young Lee, 1999. "Do Taxes Affect Corporate Debt Policy? Evidence from US Corporate Tax Return Data," NBER Working Papers 7433, National Bureau of Economic Research, Inc.
- Gordon, Roger H. & Bai, Chong-En & Li, David D., 1999.
"Efficiency losses from tax distortions vs. government control,"
European Economic Review, Elsevier, vol. 43(4-6), pages 1095-1103, April.
Cited by:
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"Why is the public sector more labor-intensive? A distortionary tax argument,"
Journal of Economics, Springer, vol. 94(2), pages 105-124, July.
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- Poutvaara, Panu & Wagener, Andreas, 2004. "Why Is the Public Sector More Labor-Intensive? A Distortionary Tax Argument," IZA Discussion Papers 1413, Institute of Labor Economics (IZA).
- Gordon, Roger, 2001. "Taxes and Privatization," CEPR Discussion Papers 2977, C.E.P.R. Discussion Papers.
- Panu Poutvaara & Andreas Wagener, 2007. "Conscription: Economic costs and political allure," Economics of Peace and Security Journal, EPS Publishing, vol. 2(1), pages 6-15, January.
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"Law enforcement and transition,"
European Economic Review, Elsevier, vol. 47(4), pages 669-685, August.
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IZA Discussion Papers
4429, Institute of Labor Economics (IZA).
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- Panu Poutvaara & Andreas Wagener, 2009. "The Political Economy of Conscription," CESifo Working Paper Series 2821, CESifo.
- Poutvaara, Panu & Wagener, Andreas, . "The political economy of conscription," Chapters in Economics,, University of Munich, Department of Economics.
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"Trends and Determinants of China’s Industrial Agglomeration,"
MPRA Paper
6597, University Library of Munich, Germany.
- Lu, Jiangyong & Tao, Zhigang, 2009. "Trends and determinants of China's industrial agglomeration," Journal of Urban Economics, Elsevier, vol. 65(2), pages 167-180, March.
- Roger Gordon & Wei Li, 2005.
"Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation,"
NBER Working Papers
11267, National Bureau of Economic Research, Inc.
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- Bai, Chong-En & Lu, Jiangyong & Tao, Zhigang, 2007.
"How Does Privatization Work in China?,"
MPRA Paper
6599, University Library of Munich, Germany.
- Bai, Chong-En & Lu, Jiangyong & Tao, Zhigang, 2009. "How does privatization work in China?," Journal of Comparative Economics, Elsevier, vol. 37(3), pages 453-470, September.
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"The effects of wage distortions on the transition:: Theory and evidence from China,"
European Economic Review, Elsevier, vol. 43(1), pages 163-183, January.
See citations under working paper version above.
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- Roger H. Gordon, 1998.
"Can High Personal Tax Rates Encourage Entrepreneurial Activity?,"
IMF Staff Papers, Palgrave Macmillan, vol. 45(1), pages 49-80, March.
Cited by:
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"Regulation, firm dynamics and entrepreneurship,"
European Journal of Law and Economics, Springer, vol. 40(1), pages 1-11, August.
- Braunerhjelm, Pontus & Desai, Sameeksha & Eklund, Johan E., 2015. "Regulation, firm dynamics and entrepreneurship," Working Paper Series in Economics and Institutions of Innovation 405, Royal Institute of Technology, CESIS - Centre of Excellence for Science and Innovation Studies.
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"Taxation and Venture Capital-Backed Entrepreneurship,"
CEPR Discussion Papers
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- Christian Keuschnigg, 2003.
"Optimal Public Policy For Venture Capital Backed Innovation,"
University of St. Gallen Department of Economics working paper series 2003
2003-09, Department of Economics, University of St. Gallen.
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- Richard Kneller & Danny McGowan, 2012. "Tax Policy and Firm Entry and Exit Dynamics: Evidence from OECD Countries," Working Papers 12006, Bangor Business School, Prifysgol Bangor University (Cymru / Wales).
- Richard Kneller & Danny McGowan, 2011. "Tax Policy and Firm Entry and Exit Dynamics: Evidence from OECD Countries," Discussion Papers 11/08, University of Nottingham, School of Economics.
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"Public Policy for Venture Capital,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(4), pages 557-572, August.
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"Entrepreneurship in the Shadows: Wealth Constraints and Government Policy,"
IZA Discussion Papers
10324, Institute of Labor Economics (IZA).
- Semih Tumen, 2017. "Entrepreneurship in the shadows," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 25(2), pages 239-269, April.
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"Labor and capital income taxation, fiscal competition, and the distribution of wealth,"
Munich Reprints in Economics
20294, University of Munich, Department of Economics.
- Fuest, Clemens & Huber, Bernd, 2001. "Labor and capital income taxation, fiscal competition, and the distribution of wealth," Journal of Public Economics, Elsevier, vol. 79(1), pages 71-91, January.
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"Top Wealth Shares in the United States, 1916-2000: Evidence From Estate Tax Returns,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 57(2), pages 445-487, June.
- Wojciech Kopczuk & Emmanuel Saez, 2004. "Top Wealth Shares in the United States: 1916-2000: Evidence from Estate Tax Returns," NBER Working Papers 10399, National Bureau of Economic Research, Inc.
- Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012.
"The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment,"
Publications of Darmstadt Technical University, Institute for Business Studies (BWL)
77324, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
- Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2012. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77328, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
- Achleitner, Ann-Kristin & Bock, Carolin & Watzinger, Martin, 2011. "The capital gains tax: A curse but also a blessing for venture capital investment," CEFS Working Paper Series 2011-04, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS).
- Achleitner, A.-K. & Bock, Carolin & Watzinger, Martin, 2011. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77259, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
- Carolin Bock & Martin Watzinger, 2019. "The Capital Gains Tax: A Curse but Also a Blessing for Venture Capital Investment," Journal of Small Business Management, Taylor & Francis Journals, vol. 57(4), pages 1200-1231, October.
- Bock, Carolin & Watzinger, Martin, 2019. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 88133, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
- Bock, Carolin & Watzinger, Martin, 2017. "The Capital Gains Tax: A Curse but Also a Blessing for Venture Capital Investment," Rationality and Competition Discussion Paper Series 30, CRC TRR 190 Rationality and Competition.
- Achleitner, A.-K. & Bock, Carolin & Watzinger, M., 2013. "The Capital Gains Tax: A Curse but also a Blessing for Venture Capital Investment," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77320, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
- Christian Keuschnigg, 2003. "Public Policy and Venture Capital Backed Innovation," CESifo Working Paper Series 1066, CESifo.
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"Foreign direct investment, institutional quality, economic freedom and entrepreneurship in emerging markets,"
Journal of Business Research, Elsevier, vol. 67(9), pages 1921-1932.
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- Christian Keuschnigg & Soren Bo Nielsen, 2003.
"Taxes and Venture Capital Support,"
Review of Finance, Springer, vol. 7(3), pages 515-539.
- Christian Keuschnigg & Søren Bo Nielsen, 2003. "Taxes and Venture Capital Support," CESifo Working Paper Series 1094, CESifo.
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"Taxes, tax administrative burdens and new firm formation,"
Working Paper Series in Economics and Institutions of Innovation
312, Royal Institute of Technology, CESIS - Centre of Excellence for Science and Innovation Studies.
- Pontus Braunerhjelm & Johan E. Eklund, 2014. "Taxes, tax administrative burdens and new firm formation," Kyklos, Wiley Blackwell, vol. 67(1), pages 1-11, February.
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"Why is the corporate tax rate lower than the personal tax rate?: The role of new firms,"
Journal of Public Economics, Elsevier, vol. 87(1), pages 157-174, January.
- Fuest, Clemens & Huber, Bernd & Nielsen, Søren Bo, 2003. "Why is the corporate tax rate lower than the personal tax rate? The role of new firms," Munich Reprints in Economics 20327, University of Munich, Department of Economics.
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- R. Glenn Hubbard & William M. Gentry, 2000. "Tax Policy and Entrepreneurial Entry," American Economic Review, American Economic Association, vol. 90(2), pages 283-287, May.
- Héctor Salgado-Banda, 2005. "Entrepreneurship and Economic Growth: An Empirical Analysis," DEGIT Conference Papers c010_031, DEGIT, Dynamics, Economic Growth, and International Trade.
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See citations under working paper version above.
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See citations under working paper version above.
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- Gordon, Roger H. & MacKie-Mason, Jeffrey K., 1994.
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See citations under working paper version above.
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"Can Capital Income Taxes Survive in Open Economies?,"
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See citations under working paper version above.
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- Roger H. Gordon, 1990. "Can Capital Income Taxes Survive in Open Economies?," NBER Working Papers 3416, National Bureau of Economic Research, Inc.
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"The Association between Men's Economic Status and Their Family and Community Origins,"
Journal of Human Resources, University of Wisconsin Press, vol. 27(4), pages 575-601.
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"Welfare Reform and the Intergenerational Transmission of Dependence,"
Journal of Political Economy, University of Chicago Press, vol. 130(3), pages 523-565.
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"Can neighbourhoods change the decisions of youth on the margins of university participation?,"
Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 45(1), pages 167-188, February.
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- Césaire Meh, 2002. "Entrepreneurial Risk, Credit Constraints, and the Corporate Income Tax: A Quantitative Exploration," Staff Working Papers 02-21, Bank of Canada.
- Andersen, Torben M. & Pedersen, Lars Haagen, 2005. "Debatten om fremtidens velfærd - Demografi, velstandsdilemma og makroøkonomiske strategier," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 189-229.
- Meh, Césaire A., 2008. "Business risk, credit constraints, and corporate taxation," Journal of Economic Dynamics and Control, Elsevier, vol. 32(9), pages 2971-3008, September.
- Peter Sørensen, 2005. "Neutral Taxation of Shareholder Income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(6), pages 777-801, November.
- Jack Mintz, 1995. "Corporation tax: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 16(4), pages 23-68, November.
- Louis Kaplow, 2022. "Optimal Income Taxation," NBER Working Papers 30199, National Bureau of Economic Research, Inc.
- Schindler, Dirk, 2003.
"Optimal Income Taxation with a Risky Asset: The Triple Income Tax,"
CoFE Discussion Papers
03/11, University of Konstanz, Center of Finance and Econometrics (CoFE).
- Dirk Schindler, 2006. "Optimal Income Taxation with a Risky Asset – The Triple Income Tax," CESifo Working Paper Series 1834, CESifo.
- Syed M. Ahsan & Panagiotis Tsigaris, 2003. "Choice of Tax Base Revisited: Cash Flow vs. Prepayment Approaches to Consumption Taxation," CESifo Working Paper Series 983, CESifo.
- Dahl, Christian & Hansen, Henrik & Smidt, John, 2005. "Makroøkonomiske forudsigelser baseret på diffusionsindeks," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 125-152.
- Roger H. Gordon & Julie Berry Cullen, 2002. "Taxes and Entrepreneurial Activity: Theory and Evidence for the U.S," NBER Working Papers 9015, National Bureau of Economic Research, Inc.
- Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," EPRU Working Paper Series 03-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Svarer, Michael, 2005. "Two Tests of Divorce Behaviour on Danish Marriage Market Data," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 416-432.
- Bo Nielsen, Soren, 1998. "On capital income tax policies under uncertainty," European Economic Review, Elsevier, vol. 42(8), pages 1553-1580, September.
- Wolfgang Buchholz & Kai A. Konrad, 2014. "Taxes on risky returns — an update," Working Papers tax-mpg-rps-2014-10, Max Planck Institute for Tax Law and Public Finance.
- Rapp, Marc Steffen & Schwetzler, Bernhard, 2008. "Equilibrium security prices with capital income taxes and an exogenous interest rate," CEFS Working Paper Series 2008-08, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS).
- Giampaolo Arachi & Massimo D'Antoni, 2022. "Taxation of capital gains upon accrual: is it really more efficient than realisation?," Fiscal Studies, John Wiley & Sons, vol. 43(1), pages 39-61, March.
- George R. Zodrow, 2019.
"Taxation, Uncertainty and the Choice of a Consumption Tax Base,"
World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 8, pages 227-237,
World Scientific Publishing Co. Pte. Ltd..
- Zodrow, George R., 1995. "Taxation, uncertainty and the choice of a consumption tax base," Journal of Public Economics, Elsevier, vol. 58(2), pages 257-265, October.
- Schindler, Dirk, 2008. "Human Capital, Multiple Income Risk and Social Insurance," Discussion Papers 2008/18, Norwegian School of Economics, Department of Business and Management Science.
- David F. Bradford & Charles Stuart, 1986. "Issues in the Measurement and Interpretation of Effective Tax Rates," NBER Working Papers 1975, National Bureau of Economic Research, Inc.
- Santoro, Marika & Wei, Chao, 2013. "The marginal welfare cost of capital taxation: Discounting matters," Journal of Economic Dynamics and Control, Elsevier, vol. 37(4), pages 897-909.
- Kent Smetters, 2001. "The Equivalence of the Social Security's Trust Fund Portfolio Allocation and Capital Income Tax Policy," NBER Working Papers 8259, National Bureau of Economic Research, Inc.
- Andersen, Torben M. & Pedersen, Lars Haagen, 2005. "Debat om fremtidens velfærd – opsamling og replik," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 275-298.
- Louis Kaplow, 2020. "A Unified Perspective on Efficiency, Redistribution, and Public Policy," NBER Working Papers 26683, National Bureau of Economic Research, Inc.
- Alan J. Auerbach, 2006.
"Who Bears the Corporate Tax? A Review of What We Know,"
NBER Chapters, in: Tax Policy and the Economy, Volume 20, pages 1-40,
National Bureau of Economic Research, Inc.
- Alan J. Auerbach, 2005. "Who Bears the Corporate Tax? A review of What We Know," NBER Working Papers 11686, National Bureau of Economic Research, Inc.
- Alan J. Auerbach, 1990. "Public Sector Dynamics," NBER Working Papers 3508, National Bureau of Economic Research, Inc.
- Syed Ahsan & Panagiotis Tsigaris, 2002. "Measuring the Social Discount Rate under Uncertainty: A Methodology and Application," CESifo Working Paper Series 824, CESifo.
- Auerbach, Alan J., 2006. "Tax Reform in the 21st Century," Berkeley Olin Program in Law & Economics, Working Paper Series qt444479wh, Berkeley Olin Program in Law & Economics.
- Vastrup, Claus, 2005. "Velfærdskommissionens makroøkonomiske analyser og anbefalinger," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 250-257.
- Gordon, Roger H., 1989. "Notes on cash - flow taxation," Policy Research Working Paper Series 210, The World Bank.
- Roger H. Gordon, 2003.
"Taxation of Interest Income,"
NBER Working Papers
9503, National Bureau of Economic Research, Inc.
- Roger Gordon, 2004. "Taxation of Interest Income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(1), pages 5-15, January.
- Louis Kaplow, 1991. "Taxation and Risk Taking: A General Equilibrium Perspective," NBER Working Papers 3709, National Bureau of Economic Research, Inc.
- Jespersen, Jesper, 2005. "Debat og kommentarer: Keynes-inspireret makroøkonomisk teori," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 104-121.
- Johannesen, Niels, 2005. "Skattekonkurrence og økonomisk geografi," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 380-415.
- Roger H. Gordon, 1984.
"Inflation, Taxation, and Corporate Behavior,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 99(2), pages 313-327.
See citations under working paper version above.
- Roger H. Gordon, 1980. "Inflation, Taxation, and Corporate Behavior," NBER Working Papers 0588, National Bureau of Economic Research, Inc.
- Roger H. Gordon, 1983.
"An Optimal Taxation Approach to Fiscal Federalism,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 98(4), pages 567-586.
See citations under working paper version above.
- Roger H. Gordon, 1982. "An Optimal Taxation Approach to Fiscal Federalism," NBER Working Papers 1004, National Bureau of Economic Research, Inc.
- Gordon, Roger H & Slemrod, Joel, 1983.
"A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures,"
Journal of Finance, American Finance Association, vol. 38(2), pages 585-594, May.
See citations under working paper version above.
- Roger H. Gordon & Joel Slemrod, 1983. "A General Equilibrium Simulation Study of Subsidies to Municipal Expenditures," NBER Working Papers 1080, National Bureau of Economic Research, Inc.
- Roger H. Gordon, 1983.
"Social Security And Labor Supply Incentives,"
Contemporary Economic Policy, Western Economic Association International, vol. 1(3), pages 16-22, April.
See citations under working paper version above.
- Roger H. Gordon, 1982. "Social Security and Labor Supply Incentives," NBER Working Papers 0986, National Bureau of Economic Research, Inc.
- Roger H. Gordon, 1982.
"Interest Rates, Inflation, and Corporate Financial Policy,"
Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 13(2), pages 461-491.
Cited by:
- Roger H. Gordon & James R. Hines, Jr. & Lawrence H. Summers, 1987.
"Notes on the Tax Treatment of Structures,"
NBER Chapters, in: The Effects of Taxation on Capital Accumulation, pages 223-258,
National Bureau of Economic Research, Inc.
- Roger H. Gordon & James R. Hines Jr. & Lawrence H. Summers, 1986. "Notes on the Tax Treatment of Structures," NBER Working Papers 1896, National Bureau of Economic Research, Inc.
- Gordon, Roger H. & Lee, Young, 2001.
"Do taxes affect corporate debt policy? Evidence from U.S. corporate tax return data,"
Journal of Public Economics, Elsevier, vol. 82(2), pages 195-224, November.
- Roger H. Gordon & Young Lee, 1999. "Do Taxes Affect Corporate Debt Policy? Evidence from US Corporate Tax Return Data," NBER Working Papers 7433, National Bureau of Economic Research, Inc.
- Roger H. Gordon & Joel Slemrod, 1985.
"An Empirical Examination of Municipal Financial Policy,"
NBER Working Papers
1599, National Bureau of Economic Research, Inc.
- Roger H. Gordon & Joel B. Slemrod, 1986. "An Empirical Examination of Municipal Financial Policy," NBER Chapters, in: Studies in State and Local Public Finance, pages 53-82, National Bureau of Economic Research, Inc.
- Saannidhya Rawat, 2019. "Relationships between different Macroeconomic Variables using VECM," Papers 1907.04447, arXiv.org.
- John B. Shoven & Laurie Blair Simon, 1987. "Share Repurchases and Acquisitions: An Analysis of Which Firms Participate," NBER Working Papers 2243, National Bureau of Economic Research, Inc.
- Roger H. Gordon & Jeffrey K. MacKie-Mason, 1990. "Effects of the Tax Reform Act of 1986 on Corporate Financial Policy and Organizational Form," NBER Working Papers 3222, National Bureau of Economic Research, Inc.
- Baker, Malcolm & Greenwood, Robin & Wurgler, Jeffrey, 2003. "The maturity of debt issues and predictable variation in bond returns," Journal of Financial Economics, Elsevier, vol. 70(2), pages 261-291, November.
- Graham, John R., 1999. "Do personal taxes affect corporate financing decisions?," Journal of Public Economics, Elsevier, vol. 73(2), pages 147-185, August.
- Gordon, Roger H. & Hines, James Jr, 2002.
"International taxation,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995,
Elsevier.
- Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc.
- Ekote Nelson Nnoko & Yuji Maeda, 2023. "Impacts and risks of borrowing on corporate performance: evidence from Japan and Sub-Saharan Africa," Asia-Pacific Journal of Regional Science, Springer, vol. 7(1), pages 119-133, March.
- Laurie Simon Bagwell & John B. Shoven, 1988. "Share Repurchases and Acquisitions: An Analysis of Which Firms Participate," NBER Chapters, in: Corporate Takeovers: Causes and Consequences, pages 191-220, National Bureau of Economic Research, Inc.
- Steven M. Fazzari & R. Glenn Hubbard & Bruce C. Petersen, 1988.
"Financing Constraints and Corporate Investment,"
Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 19(1), pages 141-206.
- Steven Fazzari & R. Glenn Hubbard & Bruce C. Petersen, 1987. "Financing Constraints and Corporate Investment," NBER Working Papers 2387, National Bureau of Economic Research, Inc.
- Edward Offenbacher & Richard D. Porter & Georg Rich, 1983. "Empirical comparisons of credit and monetary aggregates using vector autoregressive methods," Economic Review, Federal Reserve Bank of Richmond, vol. 69(Nov), pages 16-29.
- John B. Shoven, 1987. "The Tax Consequences of Share Repurchases and Other Non-Dividend Cash Payments to Equity Owners," NBER Chapters, in: Tax Policy and the Economy, Volume 1, pages 29-54, National Bureau of Economic Research, Inc.
- John B. Shoven, 1986. "New Developments in Corporate Finance and Tax Avoidance: Some Evidence," NBER Working Papers 2091, National Bureau of Economic Research, Inc.
- Roger H. Gordon & James R. Hines, Jr. & Lawrence H. Summers, 1987.
"Notes on the Tax Treatment of Structures,"
NBER Chapters, in: The Effects of Taxation on Capital Accumulation, pages 223-258,
National Bureau of Economic Research, Inc.
- Gordon, Roger H. & Bradford, David F., 1980.
"Taxation and the stock market valuation of capital gains and dividends : Theory and emphirical results,"
Journal of Public Economics, Elsevier, vol. 14(2), pages 109-136, October.
- Roger H. Gordon & David F. Bradford, 1980. "Taxation and the Stock Market Valuation of Capital Gains and Dividends: Theory and Empirical Results," NBER Chapters, in: Econometric Studies in Public Finance, pages 109-136, National Bureau of Economic Research, Inc.
Cited by:
- Don Fullerton & Roger H. Gordon, 1981.
"A Reexamination of Tax Distortions in General Equilibrium Models,"
NBER Working Papers
0673, National Bureau of Economic Research, Inc.
- Don Fullerton & Roger H. Gordon, 1983. "A Reexamination of Tax Distortions in General Equilibrium Models," NBER Chapters, in: Behavioral Simulation Methods in Tax Policy Analysis, pages 369-426, National Bureau of Economic Research, Inc.
- Frankfurter, George M. & Wood, Bob Jr., 2002. "Dividend policy theories and their empirical tests," International Review of Financial Analysis, Elsevier, vol. 11(2), pages 111-138.
- Hanlon, Michelle & Myers, James N. & Shevlin, Terry, 2003. "Dividend taxes and firm valuation:: a re-examination," Journal of Accounting and Economics, Elsevier, vol. 35(2), pages 119-153, June.
- Roger Gordon & Martin Dietz, 2006. "Dividends and Taxes," NBER Working Papers 12292, National Bureau of Economic Research, Inc.
- Jeffrey K. MacKie-Mason & Roger H. Gordon, 1994.
"How Much Do Taxes Discourage Incorporation?,"
Public Economics
9401002, University Library of Munich, Germany.
- Mackie-Mason, Jeffrey K & Gordon, Roger H, 1997. "How Much Do Taxes Discourage Incorporation?," Journal of Finance, American Finance Association, vol. 52(2), pages 477-505, June.
- Jeffrey K. MacKie-Mason & Roger H. Gordon, 1991. "How Much Do Taxes Discourage Incorporation," NBER Working Papers 3781, National Bureau of Economic Research, Inc.
- Lang, Mark H. & Shackelford, Douglas A., 2000.
"Capitalization of capital gains taxes: evidence from stock price reactions to the 1997 rate reduction,"
Journal of Public Economics, Elsevier, vol. 76(1), pages 69-85, April.
- Mark H. Lang & Douglas A. Shackelford, 1999. "Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction," NBER Working Papers 6885, National Bureau of Economic Research, Inc.
- Clemens Sialm, 2006. "Investment Taxes and Equity Returns," NBER Working Papers 12146, National Bureau of Economic Research, Inc.
- Bell, L. & Jenkinson, T., 2000.
"New Evidence of the Impact of Dividend Taxation and on the Identity of the Marginal Investor,"
Economics Series Working Papers
9924, University of Oxford, Department of Economics.
- Leonie Bell & Tim Jenkinson, 2001. "New evidence of the impact of dividend taxation and on the identity of the marginal investor," OFRC Working Papers Series 2001fe14, Oxford Financial Research Centre.
- Jenkinson, Tim & Bell, Leonie, 2001. "New Evidence of the Impact of Dividend Taxation and on the Identity of the Marginal Investor," CEPR Discussion Papers 2946, C.E.P.R. Discussion Papers.
- Leonie Bell & Tim Jenkinson, 2002. "New Evidence of the Impact of Dividend Taxation and on the Identity of the Marginal Investor," Journal of Finance, American Finance Association, vol. 57(3), pages 1321-1346, June.
- Gordon, Roger, 2001. "Taxes and Privatization," CEPR Discussion Papers 2977, C.E.P.R. Discussion Papers.
- Randall Morck, 2003. "Why Some Double Taxation Might Make Sense: The Special Case of Inter-corporate Dividends," NBER Working Papers 9651, National Bureau of Economic Research, Inc.
- Gordon, Roger H. & Lee, Young, 2001.
"Do taxes affect corporate debt policy? Evidence from U.S. corporate tax return data,"
Journal of Public Economics, Elsevier, vol. 82(2), pages 195-224, November.
- Roger H. Gordon & Young Lee, 1999. "Do Taxes Affect Corporate Debt Policy? Evidence from US Corporate Tax Return Data," NBER Working Papers 7433, National Bureau of Economic Research, Inc.
- Alan J. Auerbach & Mervyn A. King, 1980.
"Taxation, Portfolio Choice, and Debt-Equity Ratios: A General Equilibrium Model,"
NBER Working Papers
0546, National Bureau of Economic Research, Inc.
- Alan J. Auerbach & Mervyn A. King, 1983. "Taxation, Portfolio Choice, and Debt-Equity Ratios: A General Equilibrium Model," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 98(4), pages 587-609.
- James M. Poterba, 2001.
"Taxation, Risk-Taking, and Household Portfolio Behavior,"
NBER Working Papers
8340, National Bureau of Economic Research, Inc.
- Poterba, James M., 2002. "Taxation, risk-taking, and household portfolio behavior," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 17, pages 1109-1171, Elsevier.
- Jenny Simon, 2015. "Optimal Debt Bias in Corporate Income Taxation," CESifo Working Paper Series 5561, CESifo.
- Jerry R. Green, 1980. "Taxation and the Ex-Dividend Day Behavior of Common Stock Prices," NBER Working Papers 0496, National Bureau of Economic Research, Inc.
- Roger H. Gordon, 1980.
"Inflation, Taxation, and Corporate Behavior,"
NBER Working Papers
0588, National Bureau of Economic Research, Inc.
- Roger H. Gordon, 1984. "Inflation, Taxation, and Corporate Behavior," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 99(2), pages 313-327.
- James M. Poterba & Lawrence H. Summers, 1984.
"The Economic Effects of Dividend Taxation,"
NBER Working Papers
1353, National Bureau of Economic Research, Inc.
- James M. Poterba & Lawrence H. Summers, 1984. "The Economic Effects of Dividend Taxation," Working papers 343, Massachusetts Institute of Technology (MIT), Department of Economics.
- John B. Shoven & Laurie Blair Simon, 1987. "Share Repurchases and Acquisitions: An Analysis of Which Firms Participate," NBER Working Papers 2243, National Bureau of Economic Research, Inc.
- Kartal Demirg ne, 2015. "Determinants of Target Dividend Payout Ratio: A Panel Autoregressive Distributed Lag Analysis," International Journal of Economics and Financial Issues, Econjournals, vol. 5(2), pages 418-426.
- Roger H. Gordon & Jeffrey K. MacKie-Mason, 1990. "Effects of the Tax Reform Act of 1986 on Corporate Financial Policy and Organizational Form," NBER Working Papers 3222, National Bureau of Economic Research, Inc.
- Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "Dividend Policy inside the Firm," NBER Working Papers 8698, National Bureau of Economic Research, Inc.
- Edwards, Alexander & Shevlin, Terry, 2011. "The value of a flow-through entity in an integrated corporate tax system," Journal of Financial Economics, Elsevier, vol. 101(2), pages 473-491, August.
- Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
- Clemens Sialm, 2009. "Tax Changes and Asset Pricing," American Economic Review, American Economic Association, vol. 99(4), pages 1356-1383, September.
- William M. Gentry & Deen Kemsley & Christopher J. Mayer, 2001.
"Dividend Taxes and Share Prices: Evidence from Real Estate Investment Trusts,"
NBER Working Papers
8486, National Bureau of Economic Research, Inc.
- William M. Getry & Deen Kemsley & Christopher J. Mayer, 2003. "Dividend Taxes and Share Prices: Evidence from Real Estate Investment Trusts," Journal of Finance, American Finance Association, vol. 58(1), pages 261-282, February.
- Poterba, James M & Summers, Lawrence H, 1984.
"New Evidence that Taxes Affect the Valuation of Dividends,"
Journal of Finance, American Finance Association, vol. 39(5), pages 1397-1415, December.
- James M. Poterba & Lawrence H. Summers, 1984. "New Evidence that Taxes Affect the Valuation of Dividends," NBER Working Papers 1288, National Bureau of Economic Research, Inc.
- James M. Poterba & Lawrence A. Summers, 1984. "New Evidence that Taxes Affect the Valuation of Dividends," Working papers 338, Massachusetts Institute of Technology (MIT), Department of Economics.
- R. Glenn Hubbard & Peter C. Reiss, 1989. "Corporate Payouts and the Tax Price of Corporate Retentions: Evidence from the Undistributed Profits Tax of 1936-1938," NBER Working Papers 3111, National Bureau of Economic Research, Inc.
- Barclay, Michael J. & Heitzman, Shane M. & Smith, Clifford W., 2013. "Debt and taxes: Evidence from the real estate industry," Journal of Corporate Finance, Elsevier, vol. 20(C), pages 74-93.
- Graham, John R., 1999. "Do personal taxes affect corporate financing decisions?," Journal of Public Economics, Elsevier, vol. 73(2), pages 147-185, August.
- Niemann, Rainer & Sureth, Caren, 2009. "Investment effects of capital gains taxation under simultaneous investment and abandonment flexibility," arqus Discussion Papers in Quantitative Tax Research 77, arqus - Arbeitskreis Quantitative Steuerlehre.
- Michael P. Devereux, 2008.
"Taxation of outbound direct investment: economic principles and tax policy considerations,"
Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 24(4), pages 698-719, winter.
- Michael P Devereux, 2008. "Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations," Working Papers 0824, Oxford University Centre for Business Taxation.
- Viard, Alan D., 2000. "Dynamic asset pricing effects and incidence of realization-based capital gains taxes," Journal of Monetary Economics, Elsevier, vol. 46(2), pages 465-488, October.
- Sahm, Marco, 2006. "Essays in Public Economic Theory," Munich Dissertations in Economics 5633, University of Munich, Department of Economics.
- Auerbach, Alan J., 1983.
"Stockholder tax rates and firm attributes,"
Journal of Public Economics, Elsevier, vol. 21(2), pages 107-127, July.
- Alan J. Auerbach, 1981. "Stockholder Tax Rates and Firm Attributes," NBER Working Papers 0817, National Bureau of Economic Research, Inc.
- Sule Ozler, 1986. "Valuation of Rescheduled Loans, 1978-1983: A Rational Expectations Approach," UCLA Economics Working Papers 414, UCLA Department of Economics.
- Anil Arya & Brian Mittendorf & Ram N. V. Ramanan, 2022. "Tax-Favored Stock Donations by Corporate Insiders and Consequences for Equity Markets," Management Science, INFORMS, vol. 68(11), pages 8506-8514, November.
- Laurie Simon Bagwell & John B. Shoven, 1988. "Share Repurchases and Acquisitions: An Analysis of Which Firms Participate," NBER Chapters, in: Corporate Takeovers: Causes and Consequences, pages 191-220, National Bureau of Economic Research, Inc.
- Clemens Sialm, 2005. "Tax Changes and Asset Pricing: Time-Series Evidence," NBER Working Papers 11756, National Bureau of Economic Research, Inc.
- Trevor S. Harris & R. Glenn Hubbard & Deen Kemsley, 1999.
"The Share Price Effects of Dividend Taxes and Tax Imputation Credits,"
NBER Working Papers
7445, National Bureau of Economic Research, Inc.
- Harris, T.S. & Glenn Hubbard, R. & Kemsley, D., 2000. "The Share Price Effects of Dividend Taxes and Tax Imputation Credits," Papers 00-02, Columbia - Graduate School of Business.
- Sule Ozler, 1986. "The Motives for International Bank Debt Rescheduling, 1978-1983: Theory and Evidence," UCLA Economics Working Papers 401, UCLA Department of Economics.
- Hail, Luzi & Sikes, Stephanie & Wang, Clare, 2017. "Cross-country evidence on the relation between capital gains taxes, risk, and expected returns," Journal of Public Economics, Elsevier, vol. 151(C), pages 56-73.
- Ali Akbar Gholizadeh, 2014. "Capital Gains Tax and Housing Price Bubble: A Cross-Country Study," Iranian Economic Review (IER), Faculty of Economics,University of Tehran.Tehran,Iran, vol. 18(2), pages 47-71, Spring.
- Klein, Peter, 1999. "The capital gain lock-in effect and equilibrium returns," Journal of Public Economics, Elsevier, vol. 71(3), pages 355-378, March.
- Akinloye Akindayomi & Hussein A. Warsame, 2007. "Effects of Capital Gains Taxation Changes on Stock Prices: Evidence from the February 2000 Canadian Budget/RÉPERCUSSIONS SUR LE COURS DES TITRES DES MODIFICATIONS APPORTÉES À L'IMPÔT SUR LES GAINS EN ," Accounting Perspectives, John Wiley & Sons, vol. 6(4), pages 369-387, November.
- Michele Bernasconi & Anna Marenzi & Laura Pagani, 2005. "Corporate Financing Decisions and Non-Debt Tax Shields: Evidence from Italian Experiences in the 1990s," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(6), pages 741-773, November.
- Philip Brown & Alex Clarke, 1993. "The Ex-Dividend Day Behaviour of Australian Share Prices Before and After Dividend Imputation," Australian Journal of Management, Australian School of Business, vol. 18(1), pages 1-40, June.
- David G. Kenchington, 2019. "Does a change in dividend tax rates in the U.S. affect equity prices of non-U.S. stocks?," Review of Accounting Studies, Springer, vol. 24(2), pages 593-628, June.
- Erik Fjærli & Rolf Aaberge, 2000. "Tax Reforms, Dividend Policy and Trends in Income Inequality Empirical Evidence based on Norwegian Data," Discussion Papers 284, Statistics Norway, Research Department.
- Harris, Trevor S. & Hubbard, R. Glenn & Kemsley, Deen, 2001. "The share price effects of dividend taxes and tax imputation credits," Journal of Public Economics, Elsevier, vol. 79(3), pages 569-596, March.
- Debabrata Datta & Santanu K. Ganguli & Manu Chaturvedi, 2014. "Announcement Effect of Dividend in Presence of Dividend Tax: Possible Agency Problem and Macro Level Inefficiency?," South Asian Journal of Macroeconomics and Public Finance, , vol. 3(2), pages 195-220, December.
- Schönemann, Kristin, 2009. "Finanzierungsstrategien und ihre Auswirkungen auf den Unternehmenswert deutscher Immobilien-Kapitalgesellschaften," arqus Discussion Papers in Quantitative Tax Research 94, arqus - Arbeitskreis Quantitative Steuerlehre.
- Gordon, Roger H. & Blinder, Alan S., 1980.
"Market wages, reservation wages, and retirement decisions,"
Journal of Public Economics, Elsevier, vol. 14(2), pages 277-308, October.
- Roger H. Gordon & Alan S. Blinder, 1980. "Market Wages, Reservation Wages, and Retirement Decisions," NBER Chapters, in: Econometric Studies in Public Finance, pages 277-308, National Bureau of Economic Research, Inc.
See citations under working paper version above.- Roger H. Gordon & Alan S. Blinder, 1980. "Market Wages, Reservation Wages, and Retirement Decisions," NBER Working Papers 0513, National Bureau of Economic Research, Inc.
- Gordon, Roger H, 1976.
"An Interpretation of the Costs on the Instruments in Deterministic Linear-Quadratic Control,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 17(3), pages 779-781, October.
Cited by:
- Maussner, Alfred & Kueppers, Markus, 1998. "Partisan Profiles in Presidential Policies: Methodological Issues and Empirical Evidence Reconsidered," Journal of Macroeconomics, Elsevier, vol. 20(2), pages 387-395, April.
Chapters
- Roger Gordon, 2023.
"Fiscal Federalism and the Role of the Income Tax,"
NBER Chapters, in: Policy Responses to Tax Competition,
National Bureau of Economic Research, Inc.
See citations under working paper version above.
- Roger H. Gordon, 2023. "Fiscal Federalism and the Role of the Income Tax," NBER Working Papers 31755, National Bureau of Economic Research, Inc.
- Roger H. Gordon & Wei Li, 2012.
"Provincial and Local Governments in China: Fiscal Institutions and Government Behavior,"
NBER Chapters, in: Capitalizing China, pages 337-369,
National Bureau of Economic Research, Inc.
See citations under working paper version above.
- Roger H. Gordon & Wei Li, 2011. "Provincial and Local Governments in China: Fiscal Institutions and Government Behavior," NBER Working Papers 16694, National Bureau of Economic Research, Inc.
- Roger H. Gordon & Julie Berry Cullen, 2010.
"Income Redistribution in a Federal System of Governments,"
NBER Chapters, in: Fiscal Federalism, pages 1100-1109,
National Bureau of Economic Research, Inc.
See citations under working paper version above.
- Gordon, Roger H. & Cullen, Julie Berry, 2012. "Income redistribution in a Federal system of governments," Journal of Public Economics, Elsevier, vol. 96(11), pages 1100-1109.
- Roger Gordon & Wei Li, 2007.
"Puzzling Tax Structures in Devloping Countries: A Comparison of Two Alternative Explanations,"
NBER Chapters, in: Fiscal Policy and Management in East Asia, pages 9-35,
National Bureau of Economic Research, Inc.
See citations under working paper version above.
- Roger Gordon & Wei Li, 2005. "Puzzling Tax Structures in Developing Countries: A Comparison of Two Alternative Explanations," NBER Working Papers 11661, National Bureau of Economic Research, Inc.
- Julie Berry Cullen & Roger Gordon, 2006.
"Tax Reform and Entrepreneurial Activity,"
NBER Chapters, in: Tax Policy and the Economy, Volume 20, pages 41-72,
National Bureau of Economic Research, Inc.
Cited by:
- Gordon, Roger H, 2017. "How Should Income from Multinationals Be Taxed?," University of California at San Diego, Economics Working Paper Series qt51c8q7nq, Department of Economics, UC San Diego.
- Philippe Aghion & Ufuk Akcigit & Matthieu Lequien & Stefanie Stantcheva, 2017.
"Tax simplicity and heterogeneous learning,"
CEP Discussion Papers
dp1516, Centre for Economic Performance, LSE.
- Aghion, Philippe & Akcigit, Ufuk & Lequien, Matthieu & Stantcheva, Stefanie, 2017. "Tax simplicity and heterogeneous learning," LSE Research Online Documents on Economics 86613, London School of Economics and Political Science, LSE Library.
- P. Aghion & U. Akcigit & M. Lequien & S. Stantcheva, 2018. "Tax Simplicity and Heterogeneous Learning," Working papers 665, Banque de France.
- Stantcheva, Stefanie & Aghion, Philippe & Lequien, Matthieu & Akcigit, Ufuk, 2017. "Tax Simplicity and Heterogeneous Learning," CEPR Discussion Papers 12471, C.E.P.R. Discussion Papers.
- Andrew Atkeson & Ariel Burstein & Manolis Chatzikonstantinou, 2018.
"Transitional Dynamics in Aggregate Models of Innovative Investment,"
Staff Report
573, Federal Reserve Bank of Minneapolis.
- Andrew Atkeson & Ariel T. Burstein & Manolis Chatzikonstantinou, 2019. "Transitional Dynamics in Aggregate Models of Innovative Investment," Annual Review of Economics, Annual Reviews, vol. 11(1), pages 273-301, August.
- Andrew Atkeson & Ariel Burstein & Manolis Chatzikonstantinou, 2018. "Transitional Dynamics in Aggregate Models of Innovative Investment," NBER Working Papers 25321, National Bureau of Economic Research, Inc.
- Jarkko Harju & Tuomas Kosonen, 2013.
"The Impact of Tax Incentives on the Economic Activity of Entrepreneurs,"
CESifo Working Paper Series
4259, CESifo.
- Jarkko Harju & Tuomas Kosonen, 2012. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," Working Papers 1220, Oxford University Centre for Business Taxation.
- Kosonen, Tuomas & Harju, Jarkko, 2013. "The impact of tax incentives on the economic activity of entrepreneurs," Working Papers 42, VATT Institute for Economic Research.
- Jarkko Harju & Tuomas Kosonen, 2012. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," NBER Working Papers 18442, National Bureau of Economic Research, Inc.
- Philippe Aghion & Ufuk Akcigit & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2023.
"Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France,"
POID Working Papers
050, Centre for Economic Performance, LSE.
- Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2017. "Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France," NBER Working Papers 24049, National Bureau of Economic Research, Inc.
- LaLumia, Sara, 2009.
"The Earned Income Tax Credit and Reported Self-Employment Income,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 62(2), pages 191-217, June.
- Sara LaLumia, 2009. "The Earned Income Tax Credit and Reported Self-Employment Income," Department of Economics Working Papers 2009-07, Department of Economics, Williams College.
- Sergio Galletta & Agustin Redonda, 2017. "Corporate flat tax reforms and businesses’ investment decisions: evidence from Switzerland," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(6), pages 962-996, December.
- Xavier Giroud & Joshua D. Rauh, 2016. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," Economics Working Papers 16103, Hoover Institution, Stanford University.
- Hans Bacher & Marius Brülhart, 2013.
"Progressive taxes and firm births,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(1), pages 129-168, February.
- Brülhart, Marius & Bacher, Hans Ulrich, 2010. "Progressive Taxes and Firm Births," CEPR Discussion Papers 7830, C.E.P.R. Discussion Papers.
- Stantcheva, Stefanie & Akcigit, Ufuk & Grigsby, John & Nicholas, Tom, 2018.
"Taxation and Innovation in the 20th Century,"
CEPR Discussion Papers
13167, C.E.P.R. Discussion Papers.
- Ufuk Akcigit & John Grigsby & Tom Nicholas & Stefanie Stantcheva, 2018. "Taxation and Innovation in the 20th Century," NBER Working Papers 24982, National Bureau of Economic Research, Inc.
- Catherine Fazio & Jorge Guzman & Scott Stern, 2020. "The Impact of State-Level Research and Development Tax Credits on the Quantity and Quality of Entrepreneurship," Economic Development Quarterly, , vol. 34(2), pages 188-208, May.
- Xavier Giroud & Joshua Rauh, 2017. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," Working Papers 17-02, Center for Economic Studies, U.S. Census Bureau.
- Neba Bhalla & Rakesh Kumar Sharma & Inderjit Kaur, 2023. "Effect of Goods and Service Tax System on Business Performance of Micro, Small and Medium Enterprises," SAGE Open, , vol. 13(2), pages 21582440231, June.
- Gordon, Roger H. & Hines, James Jr, 2002.
"International taxation,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995,
Elsevier.
See citations under working paper version above.
- Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc.
- Roger H. Gordon & Jeffrey K. MacKie-Mason, 1995.
"Why Is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting,"
NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 67-94,
National Bureau of Economic Research, Inc.
See citations under working paper version above.
- Gordon, R.H. & Mackie-Mason, J.K., 1993. "Why is There Corporate Taxation in a Small Open Econom? The Role of Transfer Pricing and Income Shifting," Memorandum 1993_018, Oslo University, Department of Economics.
- Roger H. Gordon & Jeffrey K. MacKie-Mason, 1994. "Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting," NBER Working Papers 4690, National Bureau of Economic Research, Inc.
- Roger H. Gordon & Jeffrey K. Mackie-Mason, "undated". "Why is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting," EPRU Working Paper Series 93-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Roger H. Gordon & Jeffrey K. MacKie-Mason & R. Glenn Hubbard, 1995.
"The Importance of Income Shifting to the Design and Analysis of Tax Policy,"
NBER Chapters, in: Taxing Multinational Corporations, pages 29-38,
National Bureau of Economic Research, Inc.
Cited by:
- Gordon, Roger H, 2017. "How Should Income from Multinationals Be Taxed?," University of California at San Diego, Economics Working Paper Series qt51c8q7nq, Department of Economics, UC San Diego.
- Paul L. Baker, 2018. "An Analysis of the Corporate Income Tax Policy of Less Developed Countries," Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(2), pages 400-427, April.
- Qing Hong & Michael Smart, 2006.
"In praise of tax havens: International tax planning and foreign direct investment,"
Working Papers
tecipa-265, University of Toronto, Department of Economics.
- Qing Hong & Michael Smart, 2007. "In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment," CESifo Working Paper Series 1942, CESifo.
- Hong, Qing & Smart, Michael, 2010. "In praise of tax havens: International tax planning and foreign direct investment," European Economic Review, Elsevier, vol. 54(1), pages 82-95, January.
- Jack Mintz & Michael Smart, 2001.
"Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada,"
CESifo Working Paper Series
554, CESifo.
- Mintz, Jack & Smart, Michael, 2004. "Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada," Journal of Public Economics, Elsevier, vol. 88(6), pages 1149-1168, June.
- Diego d’Andria, 2011. "The Effects of Tax Evasion on the Choice between Personal and Corporate Income Taxation," Public Finance Review, , vol. 39(5), pages 682-711, September.
- Lindhe, Tobias & Södersten, Jan & Öberg, Ann, 2003. "Economic Effects of Taxing Different Organizational Forms under a Dual Income Tax," Working Paper Series 2003:19, Uppsala University, Department of Economics.
- Nelly Exbrayat, 2008. "The Impact of Trade Integration and Agglomeration Economies on Tax Interactions : Evidence from OECD Countries," Post-Print hal-00270067, HAL.
- Slemrod, Joel, 2004. "Are corporate tax rates, or countries, converging?," Journal of Public Economics, Elsevier, vol. 88(6), pages 1169-1186, June.
- Lindhe, Tobias & Södersten, Jan & Öberg, Ann, 2001.
"Economic Effects of Taxing Closed Corporations under a Dual Income Tax,"
Working Paper Series
2001:16, Uppsala University, Department of Economics.
- Lindhe, T. & Sodersten, J. & Oberg, A., 2001. "Economic Effects of Taxing Closed Corporations under a Dual Income Tax," Papers 2001:16, Uppsala - Working Paper Series.
- Erik Fjærli & Rolf Aaberge, 2000. "Tax Reforms, Dividend Policy and Trends in Income Inequality Empirical Evidence based on Norwegian Data," Discussion Papers 284, Statistics Norway, Research Department.
- Johannes Becker & John D. Wilson, 2021. "Tax Competition with Two Tax Instruments - and Tax Evasion," CESifo Working Paper Series 9318, CESifo.
- Roger H. Gordon, 1994.
"Fiscal Policy during the Transition in Eastern Europe,"
NBER Chapters, in: The Transition in Eastern Europe, Volume 2, Restructuring, pages 37-70,
National Bureau of Economic Research, Inc.
See citations under working paper version above.
- Gordon, Roger H., 1992. "Fiscal policy during the transition in Eastern Europe," Discussion Papers, Series II 193, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Roger H. Gordon & Joosung Jun & Joel Slemrod, 1993.
"Taxes and the Form of Ownership of Foreign Corporate Equity,"
NBER Chapters, in: Studies in International Taxation, pages 13-46,
National Bureau of Economic Research, Inc.
See citations under working paper version above.
- Gordon, R.H. & Jun, J., 1991. "Taxes and the Form of Ownership of Foreign Corporate Equity," Working Papers 290, Research Seminar in International Economics, University of Michigan.
- Roger H Gordon & Joosung Jun, 1993. "Taxes and the Form of Ownership of Foreign Corporate Equity," CEPR Financial Markets Paper 0029, European Science Foundation Network in Financial Markets, c/o C.E.P.R, 33 Great Sutton Street, London EC1V 0DX..
- Roger H. Gordon & Joosung Jun, 1992. "Taxes and the Form of Ownership of Foreign Corporate Equity," NBER Working Papers 4159, National Bureau of Economic Research, Inc.
- Gordon, R.H. & Jun, J., 1991. "Taxes and the Form of Ownership of Foreign Corporate Equity," Papers 652, Yale - Economic Growth Center.
- Roger H. Gordon & James A. Levinsohn, 1990.
"The Linkage between Domestic Taxes and Border Taxes,"
NBER Chapters, in: Taxation in the Global Economy, pages 357-396,
National Bureau of Economic Research, Inc.
See citations under working paper version above.
- Gordon, R.H. & Levisohn, J., 1989. "The Linkage Between Domestic Taxes And Borber Taxes," Working Papers 244, Research Seminar in International Economics, University of Michigan.
- Roger H. Gordon & Joel Slemrod, 1988.
"Do We Collect Any Revenue from Taxing Capital Income?,"
NBER Chapters, in: Tax Policy and the Economy: Volume 2, pages 89-130,
National Bureau of Economic Research, Inc.
Cited by:
- Bird, Richard M. & Zolt, Eric M., 2011. "Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries," World Development, Elsevier, vol. 39(10), pages 1691-1703.
- Michael Devereux, 2003.
"Measuring taxes on income from capital,"
IFS Working Papers
W03/04, Institute for Fiscal Studies.
- Michael P. Devereux, 2003. "Measuring Taxes on Income from Capital," CESifo Working Paper Series 962, CESifo.
- Roger H. Gordon & Joosung Jun, 1992.
"Taxes and the Form of Ownership of Foreign Corporate Equity,"
NBER Working Papers
4159, National Bureau of Economic Research, Inc.
- Gordon, R.H. & Jun, J., 1991. "Taxes and the Form of Ownership of Foreign Corporate Equity," Working Papers 290, Research Seminar in International Economics, University of Michigan.
- Roger H Gordon & Joosung Jun, 1993. "Taxes and the Form of Ownership of Foreign Corporate Equity," CEPR Financial Markets Paper 0029, European Science Foundation Network in Financial Markets, c/o C.E.P.R, 33 Great Sutton Street, London EC1V 0DX..
- Roger H. Gordon & Joosung Jun & Joel Slemrod, 1993. "Taxes and the Form of Ownership of Foreign Corporate Equity," NBER Chapters, in: Studies in International Taxation, pages 13-46, National Bureau of Economic Research, Inc.
- Gordon, R.H. & Jun, J., 1991. "Taxes and the Form of Ownership of Foreign Corporate Equity," Papers 652, Yale - Economic Growth Center.
- Gordon, Roger H, 2017. "How Should Income from Multinationals Be Taxed?," University of California at San Diego, Economics Working Paper Series qt51c8q7nq, Department of Economics, UC San Diego.
- Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Roger H. Gordon & Joel Slemrod, 1998. "Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?," NBER Working Papers 6576, National Bureau of Economic Research, Inc.
- Michael Keen, 1997.
"Peculiar institutions: A British perspective on tax policy in the United States,"
Fiscal Studies, Institute for Fiscal Studies, vol. 18(4), pages 371-400, November.
- Keen, Michael, 1997. "Peculiar Institutions: A British Perspective on Tax Policy in the United States," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(4), pages 779-802, December.
- Weijie Luo, 2022. "Inequality and growth in the twenty‐first century," Scottish Journal of Political Economy, Scottish Economic Society, vol. 69(4), pages 345-366, September.
- Roger H. Gordon & Jeffrey K. MacKie-Mason, 1994.
"Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting,"
NBER Working Papers
4690, National Bureau of Economic Research, Inc.
- Roger H. Gordon & Jeffrey K. MacKie-Mason, 1995. "Why Is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 67-94, National Bureau of Economic Research, Inc.
- Gordon, R.H. & Mackie-Mason, J.K., 1993. "Why is There Corporate Taxation in a Small Open Econom? The Role of Transfer Pricing and Income Shifting," Memorandum 1993_018, Oslo University, Department of Economics.
- Roger H. Gordon & Jeffrey K. Mackie-Mason, "undated". "Why is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting," EPRU Working Paper Series 93-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Kenneth L. Judd, 2011.
"The Importance of Asymmetric Tax Policy and Dangers of Aggregation,"
Journal of Money, Credit and Banking, Blackwell Publishing, vol. 43(s1), pages 175-205, August.
- Kenneth L. Judd, 2011. "The Importance of Asymmetric Tax Policy and Dangers of Aggregation," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 43, pages 175-205, August.
- Roger H. Gordon & Soren Bo Nielsen, 1996. "Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy," NBER Working Papers 5527, National Bureau of Economic Research, Inc.
- George R. Zodrow, 2007.
"Should Capital Income be Subject to Consumption-Based Taxation?,"
Working Papers
0715, Oxford University Centre for Business Taxation.
- George R. Zodrow, 2019. "Should Capital Income Be Subject to Consumption-Based Taxation?," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 5, pages 131-168, World Scientific Publishing Co. Pte. Ltd..
- Tom Phelan, 2019. "On the Optimality of Differential Asset Taxation," Working Papers 19-17R, Federal Reserve Bank of Cleveland, revised 01 Sep 2022.
- Roger Gordon & Laura Kalambokidis & Jeffrey Rohaly & Joel Slemrod, 2004. "Toward a Consumption Tax, and Beyond," American Economic Review, American Economic Association, vol. 94(2), pages 161-165, May.
- Bovenberg, A.L. & Jacobs, B., 2001.
"Redistribution and Education Subsidies are Siamese Twins,"
Discussion Paper
2001-82, Tilburg University, Center for Economic Research.
- Bovenberg, Lans & Jacobs, Bas, 2001. "Redistribution and Education Subsidies are Siamese Twins," CEPR Discussion Papers 3099, C.E.P.R. Discussion Papers.
- Lans Bovenberg, A. & Jacobs, Bas, 2005. "Redistribution and education subsidies are Siamese twins," Journal of Public Economics, Elsevier, vol. 89(11-12), pages 2005-2035, December.
- Bovenberg, A.L. & Jacobs, B., 2001. "Redistribution and Education Subsidies are Siamese Twins," Other publications TiSEM 1309589e-a7d2-4ad6-ab7b-1, Tilburg University, School of Economics and Management.
- A. Lans Bovenberg & Bas Jacobs, 2005. "Redistribution and Education Subsidies are Siamese Twins," Tinbergen Institute Discussion Papers 05-036/3, Tinbergen Institute.
- Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series 1793, CESifo.
- Roger Gordon & Laura Kalambokidis & Joel Slemrod, 2003. "A New Summary Measure of the Effective Tax Rate on Investment," NBER Working Papers 9535, National Bureau of Economic Research, Inc.
- Alan J. Auerbach, 1989. "Tax policy and corporate borrowing," Conference Series ; [Proceedings], Federal Reserve Bank of Boston, vol. 33, pages 136-172.
- Alan Auerbach & Michael P. Devereux & Helen Simpson, 2007.
"Taxing Corporate Income,"
CESifo Working Paper Series
2139, CESifo.
- Alan Auerbach & Michael P Devereux & Helen Simpson, 2007. "Taxing corporate income," Working Papers 0705, Oxford University Centre for Business Taxation.
- Alan J. Auerbach & Michael P. Devereux & Helen Simpson, 2008. "Taxing Corporate Income," NBER Working Papers 14494, National Bureau of Economic Research, Inc.
- Johannes Becker & Clemens Fuest, 2005. "How much revenue loss can be expected from the introduction of a consumption tax system? Less than 1% of GDP?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 58(03), pages 23-25, February.
- Dethier, Jean-Jacques & John, Christoph, 1998. "Taxing capital income in Hungary and the European Union," Policy Research Working Paper Series 1903, The World Bank.
- Roger H. Gordon, 1994.
"Fiscal Policy during the Transition in Eastern Europe,"
NBER Chapters, in: The Transition in Eastern Europe, Volume 2, Restructuring, pages 37-70,
National Bureau of Economic Research, Inc.
- Gordon, Roger H., 1992. "Fiscal policy during the transition in Eastern Europe," Discussion Papers, Series II 193, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Joel Slemrod & Shlomo Yitzhaki, 2000.
"Tax Avoidance, Evasion, and Administration,"
NBER Working Papers
7473, National Bureau of Economic Research, Inc.
- Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470, Elsevier.
- Keuschnigg, Christian & Keuschnigg, Mirela, 2012. "Transition Strategies in Enacting Fundamental Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(2), pages 357-385, June.
- Agell, Jonas & Persson, Mats, 1997.
"Tax Arbitrage and Labor Supply,"
Working Paper Series
1997:26, Uppsala University, Department of Economics.
- Agell, Jonas & Persson, Mats, 1998. "Tax Arbitrage and Labor Supply," Seminar Papers 647, Stockholm University, Institute for International Economic Studies.
- Agell, J. & Presson, M., 1997. "Tax Arbitarge and Labor Supply," Papers 1997-26, Uppsala - Working Paper Series.
- Jonas Agell & Mats Persson, 1998. "Tax Arbitrage and Labor Supply," NBER Working Papers 6708, National Bureau of Economic Research, Inc.
- Agell, J. & Persson, M., 1998. "Tax Arbitrage and Labour Supply," Papers 647, Stockholm - International Economic Studies.
- Agell, Jonas & Persson, Mats, 2000. "Tax arbitrage and labor supply," Journal of Public Economics, Elsevier, vol. 78(1-2), pages 3-24, October.
- Mathieu-Bolh, Nathalie, 2010. "Welfare improving distributionally neutral tax reforms," Economic Modelling, Elsevier, vol. 27(5), pages 1253-1268, September.
- Johannes Becker & Clemens Fuest, 2005. "Does Germany Collect Revenue from Taxing Capital Income?," CESifo Working Paper Series 1489, CESifo.
- Gordon, Roger H. & Ley, Eduardo, 1994. "Implications of Existing Tax Policy for Cross-Border Activity Between the United States and Mexico After NAFTA," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(2), pages 435-446, June.
- Kalina Koleva, 2005. "Seeking for an optimal tax administration: the efficiency costs’ approach [A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience]," Post-Print halshs-00195354, HAL.
- Gordon, R.H., 1990.
"Can Capital Income Taxes Survive in an Open Economies,"
Working Papers
280, Research Seminar in International Economics, University of Michigan.
- Gordon, Roger H, 1992. "Can Capital Income Taxes Survive in Open Economies?," Journal of Finance, American Finance Association, vol. 47(3), pages 1159-1180, July.
- Roger H. Gordon, 1990. "Can Capital Income Taxes Survive in Open Economies?," NBER Working Papers 3416, National Bureau of Economic Research, Inc.
- Gordon, Roger H. & Bo Nielsen, Soren, 1997. "Tax evasion in an open economy:: Value-added vs. income taxation," Journal of Public Economics, Elsevier, vol. 66(2), pages 173-197, November.
- Rasmus Højbjerg Jacobsen & Søren Bo Nielsen & Anders Sørensen, 2013. "The Fiscal Trilemma in a Danish Perspective," Public Finance Review, , vol. 41(6), pages 791-823, November.
- Andrew A. Samwick, 1996.
"Tax Shelters and Passive Losses after the Tax Reform Act of 1986,"
NBER Chapters, in: Empirical Foundations of Household Taxation, pages 193-233,
National Bureau of Economic Research, Inc.
- Andrew A. Samwick, 1995. "Tax Shelters and Passive Losses After the Tax Reform Act of 1986," NBER Working Papers 5171, National Bureau of Economic Research, Inc.
- Marco Bassetto, 2008.
"Political Economy of Taxation in an Overlapping-Generations Economy,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 11(1), pages 18-43, January.
- Marco Bassetto, 1999. "Political economy of taxation in an overlapping-generations economy," Discussion Paper / Institute for Empirical Macroeconomics 133, Federal Reserve Bank of Minneapolis.
- Gordon, Roger & Kalambokidis, Laura & Slemrod, Joel, 2004.
"Do we now collect any revenue from taxing capital income?,"
Journal of Public Economics, Elsevier, vol. 88(5), pages 981-1009, April.
- Roger H. Gordon & Laura Kalambokidis & Joel Slemrod, 2003. "Do We Now Collect Any Revenue From Taxing Capital Income?," NBER Working Papers 9477, National Bureau of Economic Research, Inc.
- Ganghof, Steffen, 2006. "The politics of tax structure," MPIfG Working Paper 06/1, Max Planck Institute for the Study of Societies.
- Gordon, Roger H. & Hines, James Jr, 2002.
"International taxation,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995,
Elsevier.
- Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc.
- Stefania Albanesi, 2006.
"optimal taxation of entrepreneurial capital with private information,"
2006 Meeting Papers
310, Society for Economic Dynamics.
- Stefania Albanesi, 2006. "Optimal Taxation of Entrepreneurial Capital with Private Information," NBER Working Papers 12419, National Bureau of Economic Research, Inc.
- Albanesi, Stefania, 2006. "Optimal Taxation of Entrepreneurial Capital with Private Information," CEPR Discussion Papers 5647, C.E.P.R. Discussion Papers.
- Roger Gordon, 1992. "Fiscal Policy during the Transition in Eastern Europe," CESifo Working Paper Series 23, CESifo.
- Edward Fox, 2020. "Does Capital Bear the U.S. Corporate Tax After All? New Evidence from Corporate Tax Returns," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 17(1), pages 71-115, March.
- Roger H. Gordon, 1992. "Canada-U.S. Free Trade and Pressures for Tax Coordination," NBER Chapters, in: Canada-U.S. Tax Comparisons, pages 75-96, National Bureau of Economic Research, Inc.
- Christian Keuschnigg & Mirela Keuschnigg, 2010. "Transition Strategies in Fundamental Tax Reform," University of St. Gallen Department of Economics working paper series 2010 2010-10, Department of Economics, University of St. Gallen.
- Zhang, Jie & Davies, James & Zeng, Jinli & McDonald, Stuart, 2008.
"Optimal taxation in a growth model with public consumption and home production,"
Journal of Public Economics, Elsevier, vol. 92(3-4), pages 885-896, April.
- Jie Zhang & James Davies & Jinli Zeng & Stuart McDonald, "undated". "Optimal taxation in a growth model with public consumption and home production," MRG Discussion Paper Series 1707, School of Economics, University of Queensland, Australia.
- Slemrod, Joel, 1990.
"Optimal Taxation and Optimal Tax Systems,"
Journal of Economic Perspectives, American Economic Association, vol. 4(1), pages 157-178, Winter.
- Joel Slemrod, 1989. "Optimal Taxation and Optimal Tax Systems," NBER Working Papers 3038, National Bureau of Economic Research, Inc.
- Sijbren Cnossen, 1996. "Company Taxes in the European Union: Criteria and Options for Reform," Fiscal Studies, Institute for Fiscal Studies, vol. 17(4), pages 67-97, November.
- Weijie Luo & Andrew Pickering & Paulo Santos Monteiro, 2017. "Inequality and the Size of Government," Discussion Papers 17/02, Department of Economics, University of York.
- Robert E. Hall, 1996. "The Effects of Tax Reform on Prices and Asset Values," NBER Chapters, in: Tax Policy and the Economy, Volume 10, pages 71-88, National Bureau of Economic Research, Inc.
- Gordon, Roger H., 1989. "Notes on cash - flow taxation," Policy Research Working Paper Series 210, The World Bank.
- Roger H. Gordon, 2003.
"Taxation of Interest Income,"
NBER Working Papers
9503, National Bureau of Economic Research, Inc.
- Roger Gordon, 2004. "Taxation of Interest Income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(1), pages 5-15, January.
- Kalina Koleva, 2005. "A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience," Cahiers de la Maison des Sciences Economiques r05050, Université Panthéon-Sorbonne (Paris 1).
- Roger H. Gordon & Jeffrey K. MacKie-Mason & R. Glenn Hubbard, 1995. "The Importance of Income Shifting to the Design and Analysis of Tax Policy," NBER Chapters, in: Taxing Multinational Corporations, pages 29-38, National Bureau of Economic Research, Inc.
- Roger H. Gordon & James R. Hines, Jr. & Lawrence H. Summers, 1987.
"Notes on the Tax Treatment of Structures,"
NBER Chapters, in: The Effects of Taxation on Capital Accumulation, pages 223-258,
National Bureau of Economic Research, Inc.
See citations under working paper version above.
- Roger H. Gordon & James R. Hines Jr. & Lawrence H. Summers, 1986. "Notes on the Tax Treatment of Structures," NBER Working Papers 1896, National Bureau of Economic Research, Inc.
- Roger H. Gordon & Joel B. Slemrod, 1986.
"An Empirical Examination of Municipal Financial Policy,"
NBER Chapters, in: Studies in State and Local Public Finance, pages 53-82,
National Bureau of Economic Research, Inc.
See citations under working paper version above.
- Roger H. Gordon & Joel Slemrod, 1985. "An Empirical Examination of Municipal Financial Policy," NBER Working Papers 1599, National Bureau of Economic Research, Inc.
- Don Fullerton & Roger H. Gordon, 1983.
"A Reexamination of Tax Distortions in General Equilibrium Models,"
NBER Chapters, in: Behavioral Simulation Methods in Tax Policy Analysis, pages 369-426,
National Bureau of Economic Research, Inc.
See citations under working paper version above.
- Don Fullerton & Roger H. Gordon, 1981. "A Reexamination of Tax Distortions in General Equilibrium Models," NBER Working Papers 0673, National Bureau of Economic Research, Inc.
- Roger H. Gordon & Alan S. Blinder, 1980.
"Market Wages, Reservation Wages, and Retirement Decisions,"
NBER Chapters, in: Econometric Studies in Public Finance, pages 277-308,
National Bureau of Economic Research, Inc.
- Gordon, Roger H. & Blinder, Alan S., 1980. "Market wages, reservation wages, and retirement decisions," Journal of Public Economics, Elsevier, vol. 14(2), pages 277-308, October.
See citations under working paper version above.- Roger H. Gordon & Alan S. Blinder, 1980. "Market Wages, Reservation Wages, and Retirement Decisions," NBER Working Papers 0513, National Bureau of Economic Research, Inc.
- Roger H. Gordon & David F. Bradford, 1980.
"Taxation and the Stock Market Valuation of Capital Gains and Dividends: Theory and Empirical Results,"
NBER Chapters, in: Econometric Studies in Public Finance, pages 109-136,
National Bureau of Economic Research, Inc.
See citations under working paper version above.
- Gordon, Roger H. & Bradford, David F., 1980. "Taxation and the stock market valuation of capital gains and dividends : Theory and emphirical results," Journal of Public Economics, Elsevier, vol. 14(2), pages 109-136, October.
Books
- Kevin A. Hassett & R. Glenn Hubbard, 2001.
"Inequality and Tax Policy,"
Books,
American Enterprise Institute, number 53290, September.
Cited by:
- George Tridimas & Stanley L. Winer, 2018. "On the Definition and Nature of Fiscal Coercion," Carleton Economic Papers 18-09, Carleton University, Department of Economics.
- Saša Ranđelović & Marko Vladisavljević, 2020. "Social Welfare Effects of Progressive Income Taxation under Increasing Inequality," Prague Economic Papers, Prague University of Economics and Business, vol. 2020(5), pages 575-599.
- Sayaka Sakoda, 2020. "Inequalities and Unfair Income Distribution in Japan," World Journal of Applied Economics, WERI-World Economic Research Institute, vol. 6(1), pages 91-98, June.
- N. Gregory Mankiw & Matthew C. Weinzierl, 2009.
"The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution,"
Harvard Business School Working Papers
09-139, Harvard Business School.
- N. Gregory Mankiw & Matthew Weinzierl, 2009. "The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution," NBER Working Papers 14976, National Bureau of Economic Research, Inc.
- N. Gregory Mankiw & Matthew Weinzierl, 2010. "The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution," American Economic Journal: Economic Policy, American Economic Association, vol. 2(1), pages 155-176, February.
- David Strauss & Daniel Ventosa-Santaularia, 2023. "Does r-g cause wealth inequality? The case of the United States/¿La r-g causa la desigualdad de la riqueza? El caso de Estados Unidos," Estudios Económicos, El Colegio de México, Centro de Estudios Económicos, vol. 38(2), pages 183-224.
- Boadway,Robin & Cuff,Katherine, 2022. "Tax Policy," Cambridge Books, Cambridge University Press, number 9781108949453, November.
- Emmanuel Saez, 2004.
"Reported Incomes and Marginal Tax Rates, 1960-2000: Evidence and Policy Implications,"
NBER Working Papers
10273, National Bureau of Economic Research, Inc.
- Emmanuel Saez, 2004. "Reported Incomes and Marginal Tax Rates, 1960–2000: Evidence and Policy Implications," NBER Chapters, in: Tax Policy and the Economy, Volume 18, pages 117-174, National Bureau of Economic Research, Inc.
- Pierre Pestieau & Uri M. Possen & Steven M. Slutsky, 2004. "Jointly Optimal Taxes and Enforcement Policies in Response to Tax Evasion," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 6(2), pages 337-374, May.