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@article{kleven2012behavioral,
title={Behavioral responses to notches: Evidence from Pakistani tax records},
author={Kleven, Henrik Jacobsen},
year={2012},
institution={International Growth Centre},
}
@techreport{kopczuk2012taxation,
title={Taxation of intergenerational transfers and wealth},
author={Kopczuk, Wojciech},
year={2012},
institution={National Bureau of Economic Research},
}
@techreport{kopczuk2010economics,
title={Economics of estate taxation: a brief review of theory and evidence},
author={Kopczuk, Wojciech},
year={2010},
institution={National Bureau of Economic Research},
}
@article{piketty2013theory,
title={A theory of optimal inheritance taxation},
author={Piketty, Thomas and Saez, Emmanuel},
journal={Econometrica},
volume={81},
number={5},
pages={1851--1886},
year={2013},
publisher={Wiley Online Library},
}
@article{piketty2014inequality,
title={Inequality in the long run},
author={Piketty, Thomas and Saez, Emmanuel},
journal={Science},
volume={344},
number={6186},
pages={838--843},
year={2014},
publisher={sciencemag.org},
}
@article{slemrodbuenas,
title={Buenas Notches: Lines and Notches in Tax System Design},
author={Slemrod, Joel},
year={2010},
institution={University of Michigan},
}
@misc{klevenLSE2013,
Author = {Henrik Kleven},
Howpublished = {London School of Economics, EC426 Public Finance Slides},
Month = {Lent},
Title = {Labor Supply Responses to Taxes and Transfers: Part II (Recent Developments)},
Year = {2013},
}
@techreport{bakija2003charitable,
title={Charitable bequests and taxes on inheritance and estates: Aggregate evidence from across states and time},
author={Bakija, Jon and Gale, William and Slemrod, Joel},
year={2003},
institution={National Bureau of Economic Research},
}
@techreport{saez2010earnings,
title={Earnings determination and taxes: evidence from a cohort based payroll tax reform in Greece},
author={Saez, Emmanuel and Matsaganis, Manos and Tsakloglou, Panos},
year={2010},
institution={National Bureau of Economic Research},
}
@misc{KlevenLent2013,
Author = {Henrik Jacobsen Kleven},
Date-Added = {2014-10-24 16:45:05 +0000},
Date-Modified = {2014-10-24 16:49:14 +0000},
Howpublished = {Presentation},
Rating = {0},
Read = {0},
Title = {Labor Supply Responses to Taxes and Transfers: Part II (Recent Developments)},
Year = {2013},
}
@Manual{CiteRStudio,
title = {RStudio},
author = {RStudio},
address = {Boston, MA},
year = {2014},
url = {http://www.rstudio.com/},
note = {Version 0.98.1056},
}
@url{oecdstatsinctax0912,
Title = {OECD Stats: Income Tax Revenue 2009-2012},
url = {http://stats.oecd.org/restsdmx/sdmx.ashx/GetData/REV/NES.1000.TAXNAT.FIN?startTime=2009&endTime=2012}}
@url{oecdstatspopulation,
Title = {OECD Stats: Population 2009-2013},
Url = {http://stats.oecd.org/restsdmx/sdmx.ashx/GetData/POP_FIVE_HIST/FIN.YP99TLL1_ST.TT.A?startTime=2009&endTime=2013}}
@url{incometaxrev2013,
Title = {Statistics Finland: Taxes by sector and tax category},
Url = {http://www.stat.fi/til/vermak/2013/vermak_2013_2014-07-11_tau_001_en.html}}
@url{taloussanomat,
Author = {Taloussanomat},
Title = {Tax Information Highest Incomes 2009-2013},
Url = {http://www.taloussanomat.fi/verotiedot/}}
@url{nordisketax,
Title = {Nordisk eTax: Tax Rates Finland},
Url = {https://www.nordisketax.net/main.asp?url=files/suo/eng/i07.asp}}
@url{kpmg,
Author = {KPMG},
Title = {Tax Rates/Brackets},
Url = {http://www.kpmg.com/US/en/IssuesAndInsights/ArticlesPublications/flash-international-executive-alert/Documents/flash-international-executive-alert-2012-018-jan.pdf}}
@url{wikipediaTax,
Author = {Wikipedia},
Title = {Taxation in Finland},
Url = {http://en.wikipedia.org/wiki/Taxation_in_Finland}}
@url{tax2009finland,
Title = {Ministry of Finance: Taxation in Finland 2009},
Url = {https://www.vero.fi/download/Taxation_in_Finland_2009/%7BF740042A-A01D-49ED-8B3F-FBD3420D19D7%7D/7714}}
@book{crowe2010worldwide,
title={Worldwide Business Tax Facts 2010/11},
author={Crowe Horwath International},
year={2010},
publisher={CCH Australia Limited}
}
@article{gruber2002elasticity,
title={The elasticity of taxable income: evidence and implications},
author={Gruber, Jon and Saez, Emmanuel},
journal={Journal of Public Economics},
volume={84},
number={1},
pages={1--32},
year={2002},
publisher={Elsevier}
}
@incollection{saez2004reported,
title={Reported incomes and marginal tax rates, 1960-2000: evidence and policy implications},
author={Saez, Emmanuel},
booktitle={Tax Policy and the Economy, Volume 18},
pages={117--174},
year={2004},
publisher={MIT Press}
}
@article{giertz2007elasticity,
title={The Elasticity of Taxable Income over the 1980s and 1990s},
author={Giertz, Seth H},
journal={National Tax Journal},
pages={743--768},
year={2007},
publisher={JSTOR}
}
@techreport{riihela2010trends,
title={Trends in top income shares in Finland 1966-2007},
author={Riihel{\"a}, Marja and Sullstr{\"o}m, Risto and Tuomala, Matti},
year={2010}
}
@article{auerbach1988capital,
title={Capital gains taxation in the United States: Realizations, revenue, and rhetoric},
author={Auerbach, Alan J and Poterba, James},
journal={Brookings Papers on Economic Activity},
pages={595--637},
year={1988},
publisher={JSTOR}
}
@article{auerbach1997economic,
title={The economic effects of the tax reform act of 1986},
author={Auerbach, Alan J and Slemrod, Joel},
journal={Journal of Economic Literature},
pages={589--632},
year={1997},
publisher={JSTOR}
}
@techreport{alvaredo2013top,
title={The top 1 percent in international and historical perspective},
author={Alvaredo, Facundo and Atkinson, Anthony B and Piketty, Thomas and Saez, Emmanuel},
year={2013},
institution={National Bureau of Economic Research}
}
@article{saez2012elasticity,
title={The elasticity of taxable income with respect to marginal tax rates: A critical review},
author={Saez, Emmanuel and Slemrod, Joel and Giertz, Seth H},
journal={Journal of Economic Literature},
volume={50},
number={1},
pages={3--50},
year={2012},
publisher={American Economic Association}
}
@incollection{feenberg1993income,
title={Income inequality and the incomes of very high-income taxpayers: evidence from tax returns},
author={Feenberg, Daniel R and Poterba, James M},
booktitle={Tax Policy and the Economy, Volume 7},
pages={145--177},
year={1993},
publisher={MIT Press}
}
@incollection{slemrod1996high,
title={High-income families and the tax changes of the 1980s: the anatomy of behavioral response},
author={Slemrod, Joel},
booktitle={Empirical Foundations of Household Taxation},
pages={169--192},
year={1996},
publisher={University of Chicago Press}
}
@techreport{moffitt1998taxation,
title={Taxation and the labor supply: Decisions of the affluent},
author={Moffitt, Robert A and Wilhelm, Mark},
year={1998},
institution={National Bureau of Economic Research}
}
@article{kopczuk2005tax,
title={Tax bases, tax rates and the elasticity of reported income},
author={Kopczuk, Wojciech},
journal={Journal of Public Economics},
volume={89},
number={11},
pages={2093--2119},
year={2005},
publisher={Elsevier}
}
@techreport{jacobsen2011estimating,
title={Estimating taxable income responses using Danish tax reforms},
author={Jacobsen Kleven, Henrik and Schultz, Esben Anton},
year={2011},
institution={EPRU Working Paper Series}
}
@article{chetty2011adjustment,
title={Adjustment Costs, Firm Responses, and Micro vs. Macro Labor Supply Elasticities: Evidence from Danish Tax Records},
author={Chetty, Raj and Friedman, John Norton and Olsen, Tore and Pistaferri, Luigi},
year={2011},
publisher={MIT Press}
}