IZA Discussion Papers

IZA Discussion Paper No. 2428

Fiscal Competition and the Composition of Public Spending: Theory and Evidence

Rainald Borck, Marco Caliendo, Viktor Steiner

published in: FinanzArchiv, 2007, 63 (2), 264-277

IZA Discussion Paper No. 2374

Taxation and Internal Migration: Evidence from the Swiss Census Using Community-Level Variation in Income Tax Rates

Thomas Liebig, Patrick A. Puhani, Alfonso Sousa-Poza

published in: Journal of Regional Science, 2007, 47 (4), 807-836

IZA Discussion Paper No. 2337

Evaluation of a Tax Reform: A Model with Measurement Error

Rob Euwals

published in: Applied Economics Letters, 2008, 15 (9), 697-700

IZA Discussion Paper No. 2328

Taxing Human Capital Efficiently: The Double Dividend of Taxing Non-Qualified Labour More Heavily Than Qualified Labour

Wolfram F. Richter

revised version based on DP 2328 and DP 3451 published as "Taxing education in Ramsey's tradition" in: Journal of Public Economics, 2009, 93 (11-12), 1254-1260

IZA Discussion Paper No. 2315

Shadow Economies and Corruption All Over the World: What Do We Really Know?

Friedrich Schneider

published in: Economies: The Open-Access, Open-Assesment E-Journal, 2007, 1

IZA Discussion Paper No. 2315

Shadow Economies and Corruption All Over the World: What Do We Really Know?

Friedrich Schneider

published in: Economies: The Open-Access, Open-Assesment E-Journal, 2007, 1

IZA Discussion Paper No. 2312

The Social Contract with Endogenous Sentiments

Matteo Cervellati, Joan Esteban, Laurence Kranich

revised version published in: Journal of Public Economics, 2010, 95 (9-10), 612-627

IZA Discussion Paper No. 2277

Pareto-Improving Bequest Taxation

Volker Grossmann, Panu Poutvaara

published in: International Tax and Public Finance, 2009, 16 (5), 647-669

IZA Discussion Paper No. 2245

Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution and Work Incentives?

Viktor Steiner, Katharina Wrohlich

revised version published as 'Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives, and Household Welfare? ' in: FinanzArchiv, 2008, 64 (1), 115-142

IZA Discussion Paper No. 2239

Corporate and Personal Income Tax Declarations

Laszlo Goerke

published in: International Tax and Public Finance, 2007, 14(3), 281-292

IZA Discussion Paper No. 2226

The Tax System Incidence on Unemployment: A Country-Specific Analysis for the OECD Economies

José Ramón García, Hector Sala

published in: Economic Modelling, 2008, 25 (6), 1232-1245

IZA Discussion Paper No. 2203

Income Taxes and the Composition of Pay

Giorgio Brunello, Simona Lorena Comi, Daniela Sonedda

published as 'Income Taxes and the Composition of Pay: Evidence from the British Household Panel Survey' in: Scottish Journal of Political Economy, 2011, 58 (3), 297 - 322

IZA Discussion Paper No. 2191

The Effect of Taxes and Bans on Passive Smoking

Jérôme Adda, Francesca Cornaglia

published in: American Economic Journal: Applied Economics, 2010, 2 (1), 1-32

IZA Discussion Paper No. 2164

Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany

Frank M. Fossen, Viktor Steiner

revised version published in: Empirical Economics, 2009, 36 (3), 487-513

IZA Discussion Paper No. 2117

What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries

Benno Torgler, Friedrich Schneider

published in: Social Science Quarterly, 88(2) 2007, 443–470