The true art of the tax deal: Evidence of aid flows and bilateral double tax agreements,
Julia Braun and Martin Zagler,
from Verein für Socialpolitik / German Economic Association
(2017)
Do mergers of large local governments reduce expenditures? - Evidence from Germany using the synthetic control method,
Felix Roesel,
from Technische Universität Dresden, Center of Public and International Economics (CEPIE)
(2017)
Keywords: Municipal mergers, Local government, Expenditures, Synthetic control method, Local elections, Voter turnout
Dynamic Scoring of Tax Reforms in the EU,
Mathias Dolls and Christian Wittneben,
from Verein für Socialpolitik / German Economic Association
(2017)
Heterogeneity in Needs and Negative Marginal Tax Rates,
Spencer Bastani, Sören Blomquist and Luca Micheletto,
from CESifo
(2017)
Keywords: nonlinear income taxation, negative marginal tax rates, heterogeneity in needs, redistribution
Child Care Subsidies, Quality, and Optimal Income Taxation,
Spencer Bastani, Sören Blomquist and Luca Micheletto,
from CESifo
(2017)
Keywords: optimal income taxation, child care subsidies, tax deductibility, tax credit, public provision of private goods
The Tax Profession: Tax Avoidance and the Public Interest,
AnnMarie Bennett and Breda Murphy,
from Department of Economics, National University of Ireland - Maynooth
(2017)
How Do Entrepreneurial Portfolios Respond to Income Taxation?,
Viktor Steiner, Frank Fossen, Ray Rees and Davud Rostam-Afschar,
from Verein für Socialpolitik / German Economic Association
(2017)
Banks in Tax Havens: First Evidence based on Country-by-Country Reporting,
Vincent Bouvatier, Gunther Capelle and Anne-Laure Delatte,
from Directorate General Economic and Financial Affairs (DG ECFIN), European Commission
(2017)
Progressivity of Burden-Sharing in a Lindahl Equilibrium,
Wolfgang Buchholz and Dirk Rübbelke,
from CESifo
(2017)
Keywords: Lindahl equilibrium, progressive (regressive) burden sharing, complements and substitutes
Learning to Tax - Interjurisdictional Tax Competition under Incomplete Information,
Johannes Becker and Ronald Davies,
from CESifo
(2017)
Keywords: social learning, policy diffusion, tax competition
Indirect Taxation of Financial Services,
Vidar Christiansen,
from CESifo
(2017)
Keywords: financial services, indirect taxation, value added tax, VAT exemptions
Capital Taxation and Government Debt Policy with Public Discounting,
Malte Rieth,
from DIW Berlin, German Institute for Economic Research
(2017)
Keywords: Fiscal policy, prior predictive analysis, political instability, macro panel, Ramsey optimal policy
Until taxes do us part: tax penalties or bonuses and the marriage decision,
Francesca Barigozzi, Helmuth Cremer and K. Roeder,
from Dipartimento Scienze Economiche, Universita' di Bologna
(2017)
How Does Environmental Regulation Shape Economic Development? A Tax Competition Model of China,
Timothy Swanson,
from Centre for International Environmental Studies, The Graduate Institute
(2017)
Keywords: Tax competition; Asymmetric tax competition; Environment and Development