@ = available online
* = available in compendium
Books
Kruger, D. Dynamic Fiscal Policy. Chapter 1-6. See Fronter for more information.
Variation in Work Hours Across Time and Place
@Chakraborty, I., Holter, H. A. and Stepanchuk, S. Marriage Stability, Taxation, and Aggregate Labor Supply in the U.S. vs. Europe, 2015. Journal of Monetary Economics, 72: pp. 1-20.
@Prescott, E. C. Why do Americans Work so Much More Than Europeans, 2004. Federal Reserve Bank of Minneapolis Quarterly Review 28: pp. 2-13.
@Rogerson, R. Understanding Differences in Hours Worked, 2006. Review of Economic Dynamics pp. 365-409.
@Rogerson, R. Taxation and Market Work: is Scandinavia an Outlier?, 2007. Economic Theory 32: pp. 59-85.
Recommended texts
@Alesina, A., Glaeser, E. and Sacerdote, B. Work and Leisure in the US and Europe: Why so Different?, 2005. NBER Macroeconomic Annual, pp. 1-64.
@Orazio, A, Low, H. and Sanchez-Marcos, V. Explaining Changes in Female Labor Supply in a Life-Cycle Model, 2008. American Economic Review 98(4): pp. 1517-52.
@Yongsung, C. and Kim, S. From Individual to Aggregate Labor Supply: A Quantitative Analysis Based on a Heterogeneous-Agent Macroeconomy, 2006. International Economic Review 47: pp. 1-27.
@Olivetti, C. Changes in Women’s Hours of Market Work: The Role of Returns to Experience, 2006. Review of Economic Dynamics 9: pp. 557-587.
@Rogerson, R. Structural Transformation and the Deterioration of European Labor Market Outcomes, 2008. Journal of Political Economy pp. 235–259.
Intergenerational Earnings Persistence and Public Policy
@Blanden, J. Intergenerational Income Mobility in a Comparative Perspective, 2009, in Dolton, P., Asplund, R. and Barth, E. (eds.), Education and Inequality Across Europe (Edward Elgar, Cheltenham, UK ).
@Holter, H. Accounting for Cross-Country Differences in Intergenerational Earnings Persistence: The Impact of Taxation and Public Education Expenditure, 2015. Quantitative Economics, 6(2): pp. 385-428.
@Solon, G. Intergenerational Income Mobility in the United States, 1992. American Economic Review 82. pp. 393-408.
@Solon, G., A Model of Intergenerational Mobility Variation over Time and Place, in Miles Corak (Ed.), Generational Income Mobility in North America and Europe (Cambridge University Press, Cambridge, UK)
Recommended texts
@Becker, G. and Tomes, N. An Equilibrium Theory of the Distribution of Income and Intergenerational Mobility, 1979. Journal of Political Economy 87: pp. 1153–1189.
@Becker, G., and Tomes, N. Human Capital and the Rise and Fall of Families, 1986. Journal of Labor Economics 4: pp. 1-39.
@Ben-Porath, Y. The Production of Human Capital and the Life Cycle of Earnings, 1967. Journal of Political Economy 75, 352–365.
@Corak, M. Do Poor Children Become Poor Adults? Lessons for Public Policy from a Cross Country Comparison of Generational Earnings Mobility, 2006. Discussion Paper 1993 The Institute for the Study of Labor (IZA), Bonn.
@Grawe, N. Lifecycle Bias in the Estimation of Intergenerational Income Mobility, 2003. Working Paper 207 Statistics Canada Analytical Studies Branch.
@Grawe, N. Intergenerational Mobility for Whom? The Experience of High- and Low Earning Sons in International Perspective, 2004 in Miles Corak (Ed.), Generational Income Mobility in North America and Europe (Cambridge University Press, Cambridge, UK ).
@Haider, S., and Solon, G. Life-Cycle Variation in the Association between Current and Lifetime Earnings, 2006. American Economic Review 96: pp. 1308–1320.
@Han, S. and Mulligan, C. Human Capital, Heterogeneity and Estimated Degrees of Intergenerational Mobility, 2001. The Economic Journal 111: pp. 207–243.
@Restuccia, D. and Urrutia, C. Intergenerational Persistence of Earnings: The Role of Early and College Education, 2004. American Economic Review 94: pp. 1354–1378.
Business and shareholder taxation
*Atkinson, A.B and Stiglitz, J. E. Lectures on Public Economics, 1980. Maidenhead: McGraw-Hill. Lecture 5.
Recommended texts
@Auerbach, A., M.P. Devereux and H. Simpson (2010). Ch 9: Taxing corporate income. Dimensions of Tax Design: The Mirrlees Review. London: Institute for Fiscal Studies.
@Devereux, M. P. and Griffith, R. Evaluating Tax Policy for Location Decisions, 2003. International Tax and Public Finance 10, 107-126.
@S?rensen, P. B. Neutral Taxation of Shareholder Income. A Norwegian tax reform proposal, 2005. International Tax and Public Finance 12 (6), 777-801.
@S?rensen, P. B. Taxation of Shareholder Income and the Cost of Capital in an Open Econom, 2014. Centre for Business Taxation, Working Paper no. 14/28.
*Varian, H. Intermediate Microeconomics, 1996. Fourth ed. Appendix to chapter 12, p. 229, Norton, New York.
Tax evasion
@Sandmo, A. An Evasive Topic: Theorizing about the Hidden Economy, 2012. International Tax and Public Finance 19(1), 5-24.
@Slemrod, J. Cheating Ourselves: The Economics of Tax Evasion, 2007. Journal of Economic Perspectives, 21(1), 25-48.
International aspects of taxation and public economics
*Haufler, Andreas (2001). Taxation in a Global Economy. Cambridge: Cambridge University Press, selected parts: pp. 29-33, 47-65, 125-136 and 147-153.
*Hindriks, Jean and Gareth D. Myles (2006). Intermediate Public Economics. Cambridge, Massachusetts: The MIT Press. Ch. 18: Fiscal Competition, pp. 569-601.
@Hoyt, W. H. Property Taxation, Nash Equilibrium, and Market Power, 1991. Journal of Urban Economics 30 (1), 123-131.
@Huizinga, H. and Nielsen S. B. Capital Income and Profit Taxation with Foreign Ownership of Firms, 1997. Journal of International Economics 42 (1-2), 149-165.
@Janeba, E. and Peters W. Tax Evasion, Tax Competition and the Gains from Nondiscrimination: The Case of Interest Taxation in Europe, 1999. Economic Journal 109 (452), 93-101.
@Keen. M. Preferential Regimes Can Make Tax Competition Less Harmful, 2001. National Tax Journal 54 (4), 757-762.
@Keen, M. and Konrad, K. The Theory of International Tax Competition and Coordination, 2012. Max Planck Institute for Tax Law and Public Finance Working Paper 06, July. (Selected sections.)
@Nielsen, S.B. A Simple Model of Commodity Taxation and Cross-Border Shopping, 2001. Scandinavian Journal of Economics 103(4), 599-623.
@Zodrow, G. R. Capital Mobility and Capital Tax Competition, 2010. National Tax Journal 63 (4), 865-902. (Selected sections.)
@Zodrow, G. R. and Mieszkowski, P. Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods, 1986. Journal of Urban Economics 19 (3), 356-370.