Report NEP-PUB-2014-01-10

This is the archive for NEP-PUB, a report on new working papers in the area of Public Finance. Kwang Soo Cheong issued this report. It is usually issued weekly.

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Other reports in NEP-PUB

The following items were announced in this report:

• Ben Lockwood, 2013. "How should financial intermediation services be taxed?," Working Papers 1309, Oxford University Centre for Business Taxation.
• 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.
• Andreas Hau fler & Mohammed Mardan, 2013. "Cross-border loss offset can fuel tax competition," Working Papers 1310, Oxford University Centre for Business Taxation.
• Alan J. Auerbach & Michael P. Devereux, 2013. "Consumption and cash-flow taxes in an international setting," Working Papers 1311, Oxford University Centre for Business Taxation.
• Jarkko Harju & Tuomas Matikka, 2013. "The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?," Working Papers 1313, Oxford University Centre for Business Taxation.
• Annette Alstadsæter & Martin Jacob, 2013. "The effect of awareness and incentives on tax evasion," Working Papers 1314, Oxford University Centre for Business Taxation.
• Reuven S. Avi-Yonah, 2013. "And yet it moves: taxation and labour mobility in the 21st century," Working Papers 1318, Oxford University Centre for Business Taxation.
• Andreas Hau fler & Christoph Lulfesmann, 2013. "Reforming an asymmetric union: on the virtues of dual tier capital taxation," Working Papers 1321, Oxford University Centre for Business Taxation.
• Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2013. "Thin capitalization rules and multinational firm capital structure," Working Papers 1323, Oxford University Centre for Business Taxation.
• Matt Krzepkowski, 2013. "Debt and tax losses: the effect of tax asymmetries on the cost of capital and capital structure," Working Papers 1324, Oxford University Centre for Business Taxation.
• Andrew Harper & Li Liu, 2013. "Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note," Working Papers 1312, Oxford University Centre for Business Taxation.
• Dominika Langenmayr & Rebecca Lester, 2013. "Taxation and corporate risk-taking," Working Papers 1316, Oxford University Centre for Business Taxation.
• Anne Brockmeyer, 2013. "The investment effect of taxation: evidence from a corporate tax kink," Working Papers 1317, Oxford University Centre for Business Taxation.
• Johannes Becker & Ronald B. Davies, 2013. "Learning and international policy diffusion: the case of corporate tax policy," Working Papers 1319, Oxford University Centre for Business Taxation.
• Michael P. Devereux & Niels Johannesen & John Vella, 2013. "Can taxes tame the banks? Evidence from European bank levies," Working Papers 1325, Oxford University Centre for Business Taxation.
• Konstantin Yanovskiy & Sergey Zhavoronkov & Dmitry Shestakov, 2013. "Democracy of "Taxation-Redistribution" and Peacetime Budget Deficit," Working Papers 0078, Gaidar Institute for Economic Policy, revised 2013.
• Giovanni Immordino & Francesco Flaviano Russo, 2014. "Taxing Cash to Fight Collaborative Tax Evasion?," CSEF Working Papers 351, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
• Marika Cabral & Neale Mahoney, 2014. "Externalities and Taxation of Supplemental Insurance: A Study of Medicare and Medigap," NBER Working Papers 19787, National Bureau of Economic Research, Inc.
• Sean Higgins & Nora Lustig & Whitney Ruble & Timothy Smeeding, 2013. "Comparing the incidence of taxes and social spending in Brazil and the United States," Working Papers 316, ECINEQ, Society for the Study of Economic Inequality.
• Michael Blackwell, 2013. "Do the haves come out ahead in tax litigation? An empirical study of the dynamics of tax appeals in the UK," Working Papers 1320, Oxford University Centre for Business Taxation.
• Martin Ruf & Alfons J. Weichenrieder, 2013. "CFC legislation, passive assets and the impact of the ECJ’s Cadbury-Schweppes decision," Working Papers 1315, Oxford University Centre for Business Taxation.
• Du Rietz, Gunnar & Henrekson, Magnus, 2014. "Swedish Wealth Taxation (1911–2007)," Working Paper Series 1000, Research Institute of Industrial Economics, revised 10 Sep 2015.
• Nora Lustig & Florencia Amábile & Marisa Bucheli & George Gray Molina & Sean Higgins & Miguel Jaramillo & Wilson Jiménez Pozo & Veronica Paz Arauco & Claudiney Pereira & Carola Pessino & Máximo Rossi , 2013. "The impact of taxes and social spending on inequality and poverty in Argentina, Bolivia, Brazil, Mexico, Peru and Uruguay: An overview," Working Papers 315, ECINEQ, Society for the Study of Economic Inequality.
• Shun-ichiro Bessho & Masayoshi Hayashi, 2013. "Intensive Margins, Extensive Margins, and Spousal Allowances in the Japanes e System of Personal Income Taxes: A Discrete Choice Analysis," CIRJE F-Series CIRJE-F-912, CIRJE, Faculty of Economics, University of Tokyo.