Bracket Creep Revisited: Progressivity and a Solution by Adjusting the Rich Tax in Germany,
Ismael Martin Flores Unzaga and Junyi Zhu,
from ZBW - Leibniz Information Centre for Economics
(2014)
Keywords: Inflation, Fiscal Drag, Rich Tax, Progressivity of Income Tax, Income Distribution, Micro-simulation, Inequality Indexation
A Microsimulation of the Impact of Tax Reforms on Child Poverty: the Case of Italy,
Roxana Nedelescu (née Sandu),
from European Economic Studies Department, College of Europe
(2014)
Keywords: happiness, microsimulation, poverty, fiscal policy
Do dividend taxes affect corporate investment?,
Annette Alstadsæter and Martin Jacob,
from arqus - Arbeitskreis Quantitative Steuerlehre
(2014)
Keywords: Investment, Dividend Taxation, Private Firms
Inheritance Taxation in Sweden, 1885–2004: The Role of Ideology, Family Firms and Tax Avoidance,
Magnus Henrekson and Daniel Waldenström,
from Research Institute of Industrial Economics
(2015)
Keywords: Gift tax; Inheritance tax; Estate tax; Tax avoidance; Excess burden; Entrepreneurship; Ownership transfers of family firms
Financial crises, debt volatility and optimal taxes,
Julián Parra-Polanía and Carmina Vargas,
from Banco de la Republica
(2014)
Keywords: Financial crisis, capital controls, debt shocks, optimal tax.
Capital Taxation under Political Constraints,
Alexander Wolitzky and Florian Scheuer,
from Society for Economic Dynamics
(2014)
Do tax cuts increase consumption? An experimental test of Ricardian Equivalence,
Thomas Meissner and Davud Rostam-Afschar,
from Free University Berlin, School of Business & Economics
(2014)
Keywords: Ricardian Equivalence, Taxation, Life Cycle, Consumption, Laboratory Experiment
Capital Taxes, Labor Taxes and the Household,
Rigas Oikonomou and Christian Siegel,
from University of Exeter, Department of Economics
(2014)
Keywords: Life cycle models, incomplete financial markets, tax reform, intrahousehold allocations.
Can tax simplification help lower tax corruption ?,
Rajul Awasthi and Nihal Bayraktar,
from The World Bank
(2014)
Keywords: Taxation&Subsidies,Emerging Markets,Debt Markets,Tax Law,Fiscal Adjustment
Optimal progressive taxation in a model with endogenous skill supply,
Konstantinos Angelopoulos, Stylianos Asimakopoulos and Jim Malley,
from Business School - Economics, University of Glasgow
(2014)
Keywords: optimal progressive taxation, skill premium, allocative efficiency