create a website

Welfare Effects of Dynamic Tax Reforms. (1999). Fehr, Hans.
In: Beiträge zur Finanzwissenschaft.
RePEc:mhr:btrfin:urn:isbn:9783161470165.

Full description at Econpapers || Download paper

Cited: 42

Citations received by this document

Cites: 308

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Do differences in international labor mobility lead to differences in the fiscal multiplier? A theoretical approach. (2015). Pfammatter, Andrea Corina.
    In: MPRA Paper.
    RePEc:pra:mprapa:68955.

    Full description at Econpapers || Download paper

  2. Zinsbereinigung bei der Dualen Einkommensteuer. (2013). Rumpf, Dominik.
    In: Beiträge zur Finanzwissenschaft.
    RePEc:mhr:btrfin:urn:isbn:9783161528699.

    Full description at Econpapers || Download paper

  3. Endbericht an das Bundesministerium der Finanzen zum Forschungsauftrag fe 11/11: Sparen und Investieren vor dem Hintergrund des demografischen Wandels. (2012). Schindler, Felix ; Busl, Claudia ; Iliewa, Zwetelina ; Roscher, Thomas ; Jokisch, Sabine ; Kappler, Marcus ; Schleer, Frauke.
    In: ZEW Expertises.
    RePEc:zbw:zewexp:110554.

    Full description at Econpapers || Download paper

  4. Private retirement savings and mandatory annuitization. (2010). Fehr, Hans ; Habermann, Christian .
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:17:y:2010:i:6:p:640-661.

    Full description at Econpapers || Download paper

  5. The welfare loss from differential taxation of sectors in Germany. (2010). Stimmelmayr, Michael ; Radulescu, Doina.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:17:y:2010:i:2:p:193-215.

    Full description at Econpapers || Download paper

  6. A Utility Function Based Approach Towards the Modeling of Migration in Village Equilibrium Models. (2010). .
    In: EcoMod2010.
    RePEc:ekd:002596:259600092.

    Full description at Econpapers || Download paper

  7. The impact of the 2008 German corporate tax reform: A dynamic CGE analysis. (2010). Stimmelmayr, Michael ; Radulescu, Doina.
    In: Economic Modelling.
    RePEc:eee:ecmode:v:27:y:2010:i:1:p:454-467.

    Full description at Econpapers || Download paper

  8. Computable Stochastic Equilibrium Models and Their Use in Pension- and Ageing Research. (2009). Fehr, Hans.
    In: De Economist.
    RePEc:kap:decono:v:157:y:2009:i:4:p:359-416.

    Full description at Econpapers || Download paper

  9. Rentenreform und Rentenzugangsentscheidung – Eine numerische Gleichgewichtsanalyse / Pension Reform and Endogenous Retirement – a Computable General Equilibrium Analysis. (2009). Kallweit, Manuel.
    In: Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik).
    RePEc:jns:jbstat:v:229:y:2009:i:4:p:426-449.

    Full description at Econpapers || Download paper

  10. Pension funding and individual accounts in economies with life-cyclers and myopes. (2009). Kindermann, Fabian ; Fehr, Hans.
    In: Working Papers.
    RePEc:ieb:wpaper:doc2009-23.

    Full description at Econpapers || Download paper

  11. Wage Inequality in Germany: Disentangling Demand and Supply Effects. (2009). Stimmelmayr, Michael.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2802.

    Full description at Econpapers || Download paper

  12. Social Security with Rational and Hyperbolic Consumers. (2008). Kindermann, Fabian ; Fehr, Hans ; Habermann, Christian .
    In: Review of Economic Dynamics.
    RePEc:red:issued:06-227.

    Full description at Econpapers || Download paper

  13. Private Retirement Savings in Germany: The Structure of Tax Incentives and Annuitization. (2008). Fehr, Hans ; Habermann, Christian .
    In: SOEPpapers on Multidisciplinary Panel Data Research.
    RePEc:diw:diwsop:diw_sp133.

    Full description at Econpapers || Download paper

  14. The Welfare Loss from Differential Taxation of Sectors in Germany. (2008). Stimmelmayr, Michael ; Radulescu, Doina.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2423.

    Full description at Econpapers || Download paper

  15. Private Retirement Savings in Germany: The Structure of Tax Incentives and Annuitization. (2008). Fehr, Hans ; Habermann, Christian .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2238.

    Full description at Econpapers || Download paper

  16. Risk Sharing and Efficiency Implications of Progressive Pension Arrangements*. (2008). Fehr, Hans ; Habermann, Christian .
    In: Scandinavian Journal of Economics.
    RePEc:bla:scandj:v:110:y:2008:i:2:p:419-443.

    Full description at Econpapers || Download paper

  17. Die Unternehmensteuerreform 2008: Eine Reformalternative für Deutschland?. (2008). Stimmelmayr, Michael ; Radulescu, Doina ; Doina Maria Rădulescu, .
    In: Perspektiven der Wirtschaftspolitik.
    RePEc:bla:perwir:v:9:y:2008:i:1:p:19-36.

    Full description at Econpapers || Download paper

  18. Do Health-Related Labour Costs Weaken the Competitiveness of the Economy?. (2006). Ecker, Thomas ; Schneider, Markus ; Haussler, Bertram.
    In: PharmacoEconomics.
    RePEc:spr:pharme:v:24:y:2006:i:2:p:59-68.

    Full description at Econpapers || Download paper

  19. Steuerfinanzierung von Sozialleistungen? / Tax Funding of Social Security Benefits?: Verteilungs- und Effizienzeffekte einer Umfinanzierung von Sozialleistungen in der gesetzlichen Renten- und Krankenversicherung / Distribution and Efficiency Effects from Refinancing of Social Security Benefits in the State Pension and Health Insurance System. (2006). Jess, Heinrich .
    In: Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik).
    RePEc:jns:jbstat:v:226:y:2006:i:4:p:436-462.

    Full description at Econpapers || Download paper

  20. ACE vs. CBIT: Which is Better for Investment and Welfare?. (2006). Stimmelmayr, Michael ; Radulescu, Doina.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1850.

    Full description at Econpapers || Download paper

  21. Die Evaluation von Steuerreformen durch Simulationsmodelle. (2005). Peichl, Andreas.
    In: FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge.
    RePEc:zbw:uoccpe:5140.

    Full description at Econpapers || Download paper

  22. Risk Sharing and Efficiency Implications of Progressive Pension Arrangements. (2005). Habermann, Christian .
    In: Working Papers.
    RePEc:dnb:dnbwpp:064.

    Full description at Econpapers || Download paper

  23. Implementing a Dual Income Tax in Germany: Effects on Investment and Welfare. (2005). Stimmelmayr, Michael ; Radulescu, Doina.
    In: ifo Working Paper Series.
    RePEc:ces:ifowps:_20.

    Full description at Econpapers || Download paper

  24. Risk Sharing and Efficiency Implications of Progressive Pension Arrangements. (2005). Fehr, Hans ; Habermann, Christian .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1568.

    Full description at Econpapers || Download paper

  25. Population ageing and fiscal sustainability: An integrated micro-macro analysis of required tax changes. (2004). Colombino, Ugo ; Aaberge, Rolf ; Wennemo, Tom ; Holmoy, Erling ; Strom, Birger.
    In: CHILD Working Papers.
    RePEc:wpc:wplist:wp06_04.

    Full description at Econpapers || Download paper

  26. Population ageing and fiscal sustainability: An integrated micro-macro analysis of required tax changes. (2004). Colombino, Ugo ; Aaberge, Rolf.
    In: Discussion Papers.
    RePEc:ssb:dispap:367.

    Full description at Econpapers || Download paper

  27. Does Old Capital Matter for Implementing a Pareto-Improving Tax Reform?. (2004). .
    In: Public Finance Review.
    RePEc:sae:pubfin:v:32:y:2004:i:2:p:220-231.

    Full description at Econpapers || Download paper

  28. Selbständige in die gesetzliche Rentenversicherung? / Should Self-employed Persons Subject to the Statutory Pay-as-you-go Pension System?: Wohlfahrtseffekte einer Ausweitung der Versicherungspflicht / Welfare Effects of Extending Compulsory Insurance to Include Self-employed Persons. (2004). Jess, Heinrich .
    In: Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik).
    RePEc:jns:jbstat:v:224:y:2004:i:3:p:292-316.

    Full description at Econpapers || Download paper

  29. Der CDU/CSU-Vorschlag zur Gesundheitspauschale: Pro und Kontra. (2004). Haufler, Andreas ; Fehr, Hans ; Breyer, Friedrich ; Roth, Gerrit ; Stewens, Christa .
    In: ifo Schnelldienst.
    RePEc:ces:ifosdt:v:57:y:2004:i:23:p:03-21.

    Full description at Econpapers || Download paper

  30. Pension Reform and Demographic Uncertainty: The Case of Germany. (2003). Fehr, Hans ; Habermann, Christian .
    In: W.E.P. - Würzburg Economic Papers.
    RePEc:zbw:wuewep:47.

    Full description at Econpapers || Download paper

  31. A simulation model for the demographic transition in the OECD: Data requirements, model structure and calibration. (2003). Kotlikoff, Laurence ; Fehr, Hans ; Halder, Gitte ; Jokisch, Sabine .
    In: W.E.P. - Würzburg Economic Papers.
    RePEc:zbw:wuewep:45.

    Full description at Econpapers || Download paper

  32. Intergenerative Umverteilung und Wachstumsimpulse der Steuerreformen 1999 bis 2005: Die Perspektive der Generationenbilanz. (2003). Krimmer, Pascal ; Raffelhuschen, Bernd.
    In: Discussion Papers.
    RePEc:zbw:alufin:105.

    Full description at Econpapers || Download paper

  33. The budgeting and economic consequences of ageing in the Netherlands. (2003). Broer, Peter ; Beetsma, Roel ; Bettendorf, Leon.
    In: Economic Modelling.
    RePEc:eee:ecmode:v:20:y:2003:i:5:p:987-1013.

    Full description at Econpapers || Download paper

  34. Earlier or later in CGE-models: The case of a tax reform proposal. (2002). Moog, Stefan ; Honerkamp, Josef ; Raffelhuschen, Bernd.
    In: Discussion Papers.
    RePEc:zbw:alufin:102.

    Full description at Econpapers || Download paper

  35. The German Unemployment Compensation System: Effects on Aggregate Savings and Wealth Distribution.. (2002). Heer, Burkhard.
    In: Review of Income and Wealth.
    RePEc:bla:revinw:v:48:y:2002:i:3:p:371-94.

    Full description at Econpapers || Download paper

  36. Welfare and Macroeconomic Effects of the German Pension Acts of 1992 and 1999: A Dynamic CGE Study. (2002). Hirte, Georg.
    In: German Economic Review.
    RePEc:bla:germec:v:3:y:2002:i:1:p:81-106.

    Full description at Econpapers || Download paper

  37. Intergenerative Effekte einer lebenszyklusorientierten Einkommensteuerreform: Die Einfachsteuer des Heidelberger Steuerkreises. (2001). Krimmer, Pascal ; Feist, Karen ; Raffelhuschen, Bernd.
    In: Discussion Papers.
    RePEc:zbw:alufin:98.

    Full description at Econpapers || Download paper

  38. Book reviews. (2001). Seidl, Christian ; Peitz, Martin ; Lothian, James ; Hufbauer, Gary ; Backes-Gellner, Uschi ; Levy, D. ; Archibugi, D. ; Lulfesmann, C. ; Moog, P..
    In: Journal of Economics.
    RePEc:kap:jeczfn:v:73:y:2001:i:2:p:202-225.

    Full description at Econpapers || Download paper

  39. The Finnish Corporate Income Tax Reform and the Financial Strategy of Firms: A General Equilibrium Approach. (2001). Valkonen, Tarmo.
    In: Empirica.
    RePEc:kap:empiri:v:28:y:2001:i:2:p:219-239.

    Full description at Econpapers || Download paper

  40. The Budgeting and Economic Consequences of Ageing in The Netherlands. (2001). Beetsma, Roel.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_630.

    Full description at Econpapers || Download paper

  41. The Incidence of an Extended Ace Corporation Tax. (2001). Fehr, Ernst ; Wiegard, Wolfgang.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_484.

    Full description at Econpapers || Download paper

  42. Social security reforms and early retirement. (2000). Fehr, Hans ; Thogersen, ystein ; Sterkeby, Wenche I..
    In: W.E.P. - Würzburg Economic Papers.
    RePEc:zbw:wuewep:24.

    Full description at Econpapers || Download paper

References

References cited by this document

    References contributed by pho52-2151

  1. AARON, H.J. and W.G. GALE (1996) Economic Effects of Fundamental Tax Reform, Washington.
    Paper not yet in RePEc: Add citation now
  2. ABEL, A.B., N.G. MANKIW, L.H. SUMMERS and R.J . ZECKHAUSER (1989) Assessing Dynamic Efficiency: Theory and Evidence, Review of Economie Studies 56, 1-20.

  3. AGELL, J., P. ENGLUND and J. SÖDERSTEN (1996) Tax Reform of the Century -The Swedish Experiment, National Tax Journal 49, 643-664.

  4. ALTIG, D. and C.T. CARLSTROM (1991) Inflation, Personal Taxes, and Real Output: A Dynamic Analysis, Journal 0f Money, Credit, and Banking 23, 547-571.

  5. ALTIG, D. and C.T. CARLSTROM (1996) Marginal Tax Rates and Income Inequality in a Life-cycle Model, Working Paper No. 9621, Federal Reserve Bank of Cleveland.

  6. ALTONJI, J.G. (1986) : Intertemporal Substitution in Labor Supply: Evidence from Micro Data, Journal of Political Economy 94, S176-S215.

  7. ALWORTH, J. (1979) Investment Incentives, Corporate Taxation and Efficiency in the Allocation of Capital, Economic Journal 89, 663-665.

  8. ANDEL, N. (1969) : Zur These von den unsozialen Verteilungswirkungen öffentlicher Schulden, Public Finance 24, 69-79.
    Paper not yet in RePEc: Add citation now
  9. ARRAU, P. (1992) Endogenous Growth in a Life-Cycle Model: The Role of Population Growth and Taxation, Journal 0f Policy Modeling 14, 167-186.

  10. ATTANASIO, O.P. and G. WEBER (1993) Consumption Growth, the Interest Rate and Aggregation, Review 0f Economie Studies 60, 631-649.

  11. ATTANASIO, O.P. and G. WEBER (1995) Is Consumption Growth Consistent with Intertemporal Optimization? Evidence from the Consumer Expenditure Survey, Journal 0f Political Eeonomy 103, 1121-1157.

  12. AUERBACH, A. J., J. GOKHALE and L.J. KOTLIKOFF (1994) Generational Accounting: A Meaningful Way to Evaluate Fiscal Policy, Journal of Economie Perspectives 8, 73-94.

  13. AUERBACH, A.J . (1996) : Tax Reform, Capital Allocation, Efficiency, and Growth, in: Aaron, H.J . and W.G. Gale, eds., Economic Effects 0/ Fundamental Tax Reform, Washington, 29-81.
    Paper not yet in RePEc: Add citation now
  14. AUERBACH, A.J. (1979) Wealth Maximization and the Cost of Capital, Quarterly Journal 0/ Economics 93, 433-446.

  15. AUERBACH, A.J. and J. SLEMROD (1997) The Economic Effect of the Tax Reform Act of 1986, Journal 0f Eeonomic Literature 95, 589-632.
    Paper not yet in RePEc: Add citation now
  16. AUERBACH, A.J. and L.J. KOTLIKOFF (1987) Dynamie Fiseal Policy, Cambridge.
    Paper not yet in RePEc: Add citation now
  17. AUERBACH, A.J., L.J. KOTLIKOFF and J. SKINNER (1983) The Efficiency Gains from Dynamic Tax Reforms, International Economic Review 24,81-100.
    Paper not yet in RePEc: Add citation now
  18. AUERBACH, A.J., L.J. KOTLIKOFF and W. LEIBFRITZ (1999) Genemtional Accounting Around the World, Chicago.
    Paper not yet in RePEc: Add citation now
  19. AZARIADIS, C. (1993) Intertemporal Maeroeeonomies, Oxford.
    Paper not yet in RePEc: Add citation now
  20. BÖRSCH-SUPAN, A. (1994a) Savings in Germany - Part 1: Incentives, m: J.M. Poterba, ed., Public Poliey and Hausehold Saving, Chicago.
    Paper not yet in RePEc: Add citation now
  21. BÖRSCH-SUPAN, A. (1994b) Savings in Germany - Part 2: Behavior, in: J.M. Poterba, ed., International Comporisons of Hausehold Saving, Chicago.
    Paper not yet in RePEc: Add citation now
  22. BÖRSCH-SUPAN, A. (1998) Germany: A Social System on the Verge of Collapse, in: H. Siebert, ed., Redesigning Social Seeurity, Tübingen.
    Paper not yet in RePEc: Add citation now
  23. BÖRSCH-SUPAN, A. and R. SCHNABEL (1999) Social Security and Retirement in Germany, in: J . Gruber and D.A. Wise, ed., Social Security and Retirement around the World, Chicago.

  24. BALLARD, C.L., D. FULLERTON, J.B. SHOVEN and J. WHALLEY (1985) A General Equilibrium Model for Tax Policy Evaluation, Chicago.

  25. BALLARD, C.L., J.B. SHOVEN and,.J. WHALLEY (1985) : The Total Welfare Cost of the United States Tax System: A General Equilibrium Approach,National Tax Journal 98, 125-140.
    Paper not yet in RePEc: Add citation now
  26. BARRO, R.J. (1974) Are Government Bonds Net Wealth? Journal 0f Politieal Eeonomy 82, 1095-1118.

  27. BARTHOLD, T.A. (1993) How Should we Measure Distribution? National Tax Journal 46, 291-299.

  28. BEAUDRY, P. and E. VAN WINCOOP (1996) The Intertemporal Elasticity of Substitution: An Exploration using a U.S. Panel ofState Data, Eeonomiea 69,495-512.

  29. BERNHEIM, B.D. (1997) Rethinking Savings Incentives, in: A.J. Auerbach, ed., Fiscal Policy: Lessons from Economic Research, Cambridge.
    Paper not yet in RePEc: Add citation now
  30. BERTHOLD, N. and C. SCHMID (1997) : Der Generationenvertrag - ein Auslaufmodell? List Forum für Wirtschafts- und Finanzpolitik 29, 143-167.
    Paper not yet in RePEc: Add citation now
  31. BETTENDORF, L. (1998) Investment-Promoting Policies in the Presence of lnternational Interactions, Journal 0f Policy Modeling 20, 715-740 .
    Paper not yet in RePEc: Add citation now
  32. BJÖRKLUND, A. (1993) A Comparison between Actual Distributions of Annual and Lifetime Income: Sweden 1951-89, Review of Income and Wealth 99, 377-386.
    Paper not yet in RePEc: Add citation now
  33. BLANCHARD, O.J. (1985) Debt, Deficits and Finite Horizons, Journal 0f Political Economy 99, 223-247.

  34. BLOMQUIST, N.S. (1981) A Comparison of Distributions of Annual and Lifetime Income: Sweden Around 1970, Review of Ineome and Wealth 27, 243-264.

  35. BLUNDELL, R. (1992) Labour Supply and Taxation, Fiseal Studies 13, 15-40. Reprinted in: M.P. Devereux, ed., The Economies of Tax Policy, Oxford.

  36. BOADWAY, R. and N. BRUCE (1979) Depreciation and Interest Deductions and the Effect of the Corporation Income Tax on Investment, Journal 0/ Public Eeonomics 11, 93-105.

  37. BOADWAY, R. and N. BRUCE (1984) A General Proposition on the Design of a Neutral Business Tax, Journal 0f Public Eeonomics 24, 231-239.

  38. BOND, S. and M. DEVEREUX (1988) Financial Volatility, the Stock Market Crash and Corporate Investment, Fiseal Studies 9, 72-80.

  39. BOSKIN, M.J. (1978) Taxation, Saving, and the Rate ofInterest, Journal 0f Political Economy 86, S3-S27.
    Paper not yet in RePEc: Add citation now
  40. BOVENBERG, L.A. (1985) Dynamic General Equilibrium Tax Models with Adjustment Cost, Mathematical Programming Study 29, 40-55.

  41. BOVENBERG, L.A. (1989) The Integration of Macro and Micro Relations in Dynamic Poliey Models: The Case of Saving and Investment Behavior, in: G. KrauseJunk, ed., Public Finance and Steady Eeonomic Growth, Proceedings of the 45th Congress of the International Institute of Public Finance, Buenos Aires.
    Paper not yet in RePEc: Add citation now
  42. BRADFORD, D.F. (1981) The Ineidence and Allocation Effects of a Tax on Corporate Distributions, Journal 0/ Public Eeonomies 15, 1-22.
    Paper not yet in RePEc: Add citation now
  43. BRADFORD, D.F. (1984) Blueprints for Basie Tax Reform, Arlington.
    Paper not yet in RePEc: Add citation now
  44. BRADFORD, D.F. (1995) Introduction, in: D.F. Bradford, ed., Distributional Analysis of Tax Policy, Washington.

  45. BRADFORD, D.F. (1996) Consumption Taxes: Some Fundamental Transitional Issues, in: M.J. Boskin, ed., Frontiers of Tax Reform, Stanford.
    Paper not yet in RePEc: Add citation now
  46. BRADFORD, D.F. (1998) Transition to and Tax-Rate Flexibility in a Cash-Flow-Type Tax, in: J.M. Poterba, ed., Tax Policy and the Economy 12, Cambridge.

  47. BREYER, F . (1989) On the Intergenerational Pareto Efficiency of Pay-as-you-go Financed Pension Systems, Journal of Institutional and Theoretical Eeonomies 145, 643-685.
    Paper not yet in RePEc: Add citation now
  48. BREYER, F . and M. STRAUB (1993) Welfare Effeets of Unfunded Pension Systems when Labor Supply is endogenous, Journal of Public Economics 50, 77-91.

  49. BREYER, F. (1998) On Pareto-Improving Abolition of Unfunded Public Pension Systems: An Application of Growth Theory, in: K.-J. Koch and K. Jaeger, eds., Trade, Growth and Eeonomic Policy in Open Economies, Berlin, 123-137.
    Paper not yet in RePEc: Add citation now
  50. BROER, D.P. and E.W.M.T. WESTERHOUT (1993) Taxation in an Intertemporal General Equilibrium Model of a Small Open Economy, Eeonomic Modelling 10, 64-80.

  51. BROER, D.P. and E.W.M.T. WESTERHOUT (1997) Pension Policies and Lifetime Uncertainty in an Applied General Equilibrium Model, in: D.P. Broer and J. Lassila, eds., Pension Polieies and Publie Debt in Dynamic CGE Models, Heidelberg, 110-138.

  52. BRUNNER, J .K. (1994) Redistribution and the Efficieney of the Pay-as-you-go Pension System, Journal of Institutional and Theoretical Economics 150, 511-523 .

  53. BRUNNER, J .K. (1996) Transition from Pay-as-you-go to a Fully Funded Pension System: The Case of Differing Individuals and Intragenerational Fairness, Journal of Public Economics 60, 131-146.

  54. BUCHANAN, J.M. (1958) Public Principles and Public Debt. A Defense and Restatement, Homewood.
    Paper not yet in RePEc: Add citation now
  55. BULL, N., K.A. HASSETT and G.E. METCALF (1994) Who Pays Broad-based Energy Taxes? Computing Lifetime and Regional Incidence, Energy Journal 15, 145-164.

  56. BUlTER, W.H., G. CORSETTI and N. ROUBINI (1993) Excessive Deficit: Sense and Nonsense in the Treaty of Maastricht, Economic Policy 16, 57-90.
    Paper not yet in RePEc: Add citation now
  57. BUNDESMINISTERIUM DER FINANZE:.N (1994a) Zur Bedeutung der Maastricht-Kriterien für die Verschuldungsgrenzen von Bund und Ländern. Gutachten erstattet vom Wissenschaftlichen Beirat beim Bundesministerium der Finanzen, Schriftenreihe des Bundesministeriums der Finanzen, Heft 54, Bonn.
    Paper not yet in RePEc: Add citation now
  58. BUNDESMINISTERIUM DER FINANZEN (1994b) Perspektiven staatlicher Ausgabenpolitik. Gutachten erstattet vom Wissenschaftlichen Beirat beim Bundesministerium der Finanzen, Schriftenreihe des Bundesministeriums der Finanzen, Heft 51, Bonn.
    Paper not yet in RePEc: Add citation now
  59. BUNDESMINISTERIUM DER FINANZEN (1995) Thesen der Einkommensteuer-Kommission zur Steuerfreistellung des Existenzminimums ab 1996 und zur Reform der Einkommensteuer, Schriftenreihe des Bundesministeriums der Finanzen, Heft 61, Bonn.
    Paper not yet in RePEc: Add citation now
  60. BUNDESMINISTERIUM DER FINANZEN (1996) An ABC of Taxes in the Federal Republic of Germany, Bonn.
    Paper not yet in RePEc: Add citation now
  61. BUNDESMINISTERIUM DER FINANZEN (1997) Reform der Einkommensbesteuerung, Vorschläge der Steuerreform-Kommission vom 22. Januar 1997, Petersberger Vorschläge, Schriftenreihe des Bundesministeriums der Finanzen, Heft 61, Bonn.
    Paper not yet in RePEc: Add citation now
  62. BUNDESMINISTERIUM DER WIRTSCHAFT (1996) Anstehende große Steuerreform, Gutachten des Wissenschaftlichen Beirats beim Bundesministerium für Wirtschaft, Bonn.
    Paper not yet in RePEc: Add citation now
  63. BUNDESMINISTERIUM DER WIRTSCHAFT (1998) Grundlegende Reform der gesetzlichen Rentenversicherung, Gutachten des Wissenschaftlichen Beirats beim Bundesministerium für Wirtschaft, Bonn.
    Paper not yet in RePEc: Add citation now
  64. BUNDESMINISTERIUM FÜR ARBEIT UND SOZIALORDNUNG (1997) Vorschläge der Kommission Fortentwicklung der Rentenversicherung, Bonn.
    Paper not yet in RePEc: Add citation now
  65. BUSLEI, H. and F. KRAUSS (1996) Wohlfahrtseffekte eines graduellen Übergangs auf ein niedrigeres Rentenniveau, in: V. Steiner and K.F. Zimmermann, eds., Soziale Sicherung und Arbeitsmarkt: Empirische Analysen und Reformansätze, Baden-Baden.
    Paper not yet in RePEc: Add citation now
  66. CAMPBELL, J .Y. and N.G. MANKIW (1989) Consumption, Income and Interest Rates: Reinterpreting the Time Series Evidence, in: O.J. Blanchard and S. Fischer, eds., NEER Maeroeeonomies Annual 1989, Cambridge.

  67. CASARICO, A. (1998) Pension Reform and Economic Performance under Imperfect Capital Markets, Economic Journal 108, 344-362.

  68. CASPERSEN, E . and G.E. METCALF (1994) Is a Value Added Tax Progressive, National Tax Journal 47, 731-746.
    Paper not yet in RePEc: Add citation now
  69. CASSOU, S.P. and K.J. LANSINO (1996) Growth Effects of a Flat Tax, Working Paper No. 9615, Federal Reserve Bank of Cleveland.

  70. CHAUVEAU, T. and R. LOUFIR (1997) The Future of Public Pensions in the Seven Major Economies, in: D.P. Broer and J. Lassila, eds., Pension Polieies and Publie Debt in Dynamie CGE Models, Heidelberg, 16-73.
    Paper not yet in RePEc: Add citation now
  71. CHENNELLS, L. and R. GRIFFITH (1997) Taxing Profits in aChanging World, Institute for Fiscal Studies, London.
    Paper not yet in RePEc: Add citation now
  72. CHERNICK, H. and A. RESCHOVSKY (1996) Measuring Consumption Tax Burdens: Revisiting the Annual Income - Lifetime Income Debate, in: National Tax Association, ed., Proceedings of the Eighty- eight Annual Conference.
    Paper not yet in RePEc: Add citation now
  73. CHERNICK, H. and A. RESCHOVSKY (1997) Who Pays the Gasoline Tax? National Tax Journal 50, 233-259.

  74. CONGRESSIONAL BUDGET OFFICE (1996) Labor Supply and Taxes, CBO Memorandum, Washington.
    Paper not yet in RePEc: Add citation now
  75. CONGRESSIONAL BUDGET OFFICE (1997) The Economic Effects of Comprehensive Tax Reform, Washington.
    Paper not yet in RePEc: Add citation now
  76. CONGRESSIONAL BUGET OFFICE (1998) The Economic and Budget Outlook, Fiscal Years 1999-2008, Washington.
    Paper not yet in RePEc: Add citation now
  77. CUMMINS, J .G., K.A. HASSETT and R.G. HUBBARD (1996) Tax Reforms and Investment: A Cross-country Comparison, Journal of Public Economics 62, 237-273.

  78. CUMMINS, J.G ., K.A. HASSETT and R.G. HUBBARD (1995) : Have Tax Reforms Affected Investment? in: J.M. Poterba, ed., Tax Poliey and the Economy, Cambridge.

  79. DAVIES, J .B., F. ST-HILAIRE and J . WHALLEY (1984) Some Calculations of Lifetime Tax Incidence, American Eeonomic Review 74, 633-649.

  80. DE KAM, C .A., J. OE HAAN, C. GILES, A. MANRESA, E. BERENGUER, S. CALONGE, J. MERZ and K. VENKATARAMA (1996) Who Pays the Taxes? The Distribution of Effective Tax Burdens in Four EU Countries, EC Tax Review 1996/4, 175-188.

  81. DEUTSCHE BUNDESBANK (1995) The Finances of the Statutory Pension Insurance Funds since the Beginning of the Nineties, Monthly Report, March, 17-31.
    Paper not yet in RePEc: Add citation now
  82. DEUTSCHE BUNDESBANK (1997) Trends in Public Sector Debt since German Unification, Monthly Report, March, 17-31.
    Paper not yet in RePEc: Add citation now
  83. DEVARAJAN, S., D. FULLERTON and R.A. MUSGRAVE (1980) Estimating the Distribution of Tax Burdens: A Comparison of Different Approaches, Journal of Public Economics 13, 155-182.

  84. DEVEREUX, M. and H. FREEMAN (1991) A General Neutral Profits Tax, Fiscal Studies 12, 1-15.

  85. DIAMOND, P. (1965) National Debt in a Neoclassical Growth Model, American Economic Review 55, 1126-1150.
    Paper not yet in RePEc: Add citation now
  86. EDEY, M. and J. SIMON (1998) Australia's Retirement Income System, in: M. Feldstein, ed., Privatizing Social Security, Chicago.
    Paper not yet in RePEc: Add citation now
  87. EEKHOFF, J. (1996) Der ausufernde Staat - Ein Problemaufriß aus ökonomischer Sicht, in: Frankfurter Institut, ed., Schranken gegen Staatsverschuldung und Steuerlast, Bad Homburg.
    Paper not yet in RePEc: Add citation now
  88. ELDER, E. (1999) Dynamic Fiscal Policy with Regime-Duration Uncertainty: The Tax-Cut Case, Journal of Macroeconomics 21, 29-55.

  89. ELMENDORF, D. W. (1996) The Effects of Interest Rate Changes on Household Saving and Consumption: A Survey, mimeo, Federal Reserve Board.
    Paper not yet in RePEc: Add citation now
  90. ELMENDORF, D.W. and N.G. MANKIW (1999) Government Debt, forthcomming, in: J.B. Taylor and M. Woodford, eds., Handbook of Macroeconomics, Amsterdam.
    Paper not yet in RePEc: Add citation now
  91. ENGEN, E.M. and W.G. GALE (1996) The Effects of Fundamental Tax Reform on Saving, in: H.J. Aaron and W.G. Gale, eds., Economic Effects of Fundamental Tax Reform, Washington, 83-121.
    Paper not yet in RePEc: Add citation now
  92. ENGEN, E.M., J. GRAVELLE and K. SM ETTERS (1997) Dynamic Tax Models: Why They Do the Things They Do, National Tax Journal 50, 657-682.

  93. EUROPEAN COMMISSION (1998) Convergence Report 1998, Brussels.
    Paper not yet in RePEc: Add citation now
  94. EUROPEAN MONETARY INSTITUTE (1998) Convergence Report, Frankfurt.
    Paper not yet in RePEc: Add citation now
  95. EVANS, O.J. (1983) Tax Poli~y, the Interest Elasticity of Saving and Capital Accumulation: Numerical Analysis of Theoretical Models, American Economic Review 73, 398-410.

  96. FALKINGHAM, J. and J. HILLS (1995) The Dynamic of Welfare, New York.
    Paper not yet in RePEc: Add citation now
  97. FARUQEE, H., D. LAXTON and S. SYMANSKY (1997) Government Debt, Life-cycle Income, and Liquidity Constraints: Beyond Approximate Ricardian Equivalence, IMF Staff Papers 44, 374-382.

  98. FEENBERG, D.R., A.W. MITRUSI and J .M. POTERBA (1997) Distributional Effects of Adopting a National Retail Sales Tax, in: J.M. Poterba, ed., Tax Policy and the Economy 11.

  99. FEHR, H. (1996) Welfare Effects of Investment Incentive Policies: A Quantitative Assessment, Finanzarchiv 53, 515-544.
    Paper not yet in RePEc: Add citation now
  100. FEHR, H. (1997) Belastungswirkungen der aktuellen Reformvorschläge zur Einkommensbesteuerung und zur Alterssicherung, Vierteljahreshefte zur Wirtschaftsforschung, Heft 3-4, 66. Jahrgang, 362-381.

  101. FEHR, H. (1999a) Privatization of Public Pensions in Germany: Who Gains and How Much? Zeitschrift für Nationalökonomie und Statistik 218, 674-694.
    Paper not yet in RePEc: Add citation now
  102. FEHR, H. (1999b) From Destination- to Origin-Based Consumption Taxation: A Dynamic CGE Analysis, forthcomming in: International Tax and Public Finance.
    Paper not yet in RePEc: Add citation now
  103. FEHR, H. and A. Ruocco (1999) Equity and Efficiency Aspects of Italian Debt Reduction, forthcomming in: Economic Modelling.

  104. FEHR, H. and L.J. KOTLIKOFF (1996) Generational Accounting in General Equilibrium, Finanzarchiv 53, 1-27. Reprinted in: A.J. Auerbach, L.J. Kotlikoff and W. Leibfritz, eds., Generational Accounting Around the World, Chicago, 1999, 43-71.

  105. FEHR, H. and W. WIEGARD (1996) Numerische Gleichgewichtsmodelle: Grundstruktur, Anwendungen und Erkenntnisgehalt, in: Ökonomie und Gesellschaft, Jahrbuch 13: Experiments in Economics, Frankfurt, 296-339.

  106. FEHR, H. and W. WIEGARD (1998a) Effizienzorientierte Steuerreformen, läßt sich die Verteilungsfrage vernachlässigen? in: G. Krause-Junk, ed., Steuersysteme der Zukunft, Schriften des Vereins für Socialpolitik, Berlin.
    Paper not yet in RePEc: Add citation now
  107. FEHR, H. and W. WIEGARD (1998b) German Income Tax Reforms: Separating Efficiency from Redistribution, in: A. Fossati and J. Hutton, eds., Policy Simulation in the European Union, London, 235-263.
    Paper not yet in RePEc: Add citation now
  108. FEHR, H. and W. WIEGARD (1998c) The Incidence of an extended ACE Corporation Tax, Discussion Paper 16/98, Norwegian School of Economics and Business Administration, Bergen.
    Paper not yet in RePEc: Add citation now
  109. FEHR, H. and W. WIEGARD (1999) Lohnt sich eine konsumorientierte Neugestaltung des Steuersystems? in: C. Smekal, R. Sendihofer and H. Winner, eds., Einkommen versus Konsum - Ansatzpunkte zur Steuerreformdiskussion, Heidelberg.
    Paper not yet in RePEc: Add citation now
  110. FEHR, H., A. Ruocco and W. WIEGARD (1998) Chi sopporta il peso della riduzione deI debito pubblico in Italia? in: S. Giannini and F. Osculati, eds., Risanamento e Sviluppo - La jinanza pubblica dall 'aggiustamento degli anni '90 alle riforme per l'Unione monetaria, Milano, 202-227.
    Paper not yet in RePEc: Add citation now
  111. FEHR, H., A. Ruocco and W. WIEGARD (1999) Defizitbegrenzung für die Währungsunion: Wer gewinnt, wer verliert? Eine quantitative Untersuchung für Italien, in: K.D. Henke, ed., Zur Zukunft der Staatsfinanzierung, Baden-Baden.
    Paper not yet in RePEc: Add citation now
  112. FEHR, H., C. RoSENBERG and W. WIEGARD (1995) Welfare Effects of Value-Added Tax Harmonization in Europe - A Computable General Equilibrium Analysis, Berlin.
    Paper not yet in RePEc: Add citation now
  113. FELDER, S. (1996) Steuerreformen aus dynamischer Sicht, Bern.
    Paper not yet in RePEc: Add citation now
  114. FELDSTEIN, M. (1996) The Missing Peace in Policy Analysis: Social Security Reform, American Economic Review 86, 1-14.

  115. FENGE, R. (1995) Pareto-efficiency of the Pay-as-you-go Pension System with Intragenerational Fairness, Finanzarchiv 52, 357-363.
    Paper not yet in RePEc: Add citation now
  116. FENGE, R. and R. SCHWAGER (1995) Pareto-improving Transition from a Pay-as-you-go to a Fully Funded Pension System in a Model with Differing Earning Abilities, Zeitschrift für Wirtschafts- und Sozialwissenschaften 115, 367-376.
    Paper not yet in RePEc: Add citation now
  117. FERGUSON, J .M. (1964) Public Debt and Future Generations, Chapel Hill.
    Paper not yet in RePEc: Add citation now
  118. FISCHER, I. and H.W. FISCHER (1942) Constructive Income Taxation, New York.
    Paper not yet in RePEc: Add citation now
  119. FLAIG, G. (1988) Einkommen, Zinssatz und Inflation - Ein Beitrag zur Erklärung von Konsumwachstumsschwankungen, in: G. Bombach, B. Gahlen, A.E. Ott, eds., Geldtheorie und Geldpolitik, Tübingen.
    Paper not yet in RePEc: Add citation now
  120. FRANKFURTER INSTITUT (1996) Steuerreform für Arbeitsplätze und Umwelt, Bad Homburg.
    Paper not yet in RePEc: Add citation now
  121. FRANKFURTER INSTITUT (1997) Rentenkrise. Und wie wir sie meistern können. Kleine Handbibliothek, Band 21, Bad Homburg.
    Paper not yet in RePEc: Add citation now
  122. FREDERIKSEN, N.K. (1997) Macroeconomic and Efficiency Effects of the Flat Tax, mimeo, Economic Policy Research Unit, Copenhagen Business School.
    Paper not yet in RePEc: Add citation now
  123. FRISCH, H. (1997) The Algebra of Government Debt, Finanzarchiv 54, 586-599.
    Paper not yet in RePEc: Add citation now
  124. FULLERTON, D. and D.L. ROGERS (1993) Who Bears the Lifetime Tax Burden, Washington.
    Paper not yet in RePEc: Add citation now
  125. FULLERTON, D. and Y.K. HENDERSON (1989) A Disaggregate Equilibrium Model of Tax Distortions among Assets, Sectors, and Industries, International Economic Review 30, 391-413.

  126. FULLERTON, D., A. KING, J. SHOVEN and J. WHALLEY (1981) Corporate Tax Integration in the United States: A General Equilibrium Approach, American Economic Review 71, 677-691.

  127. FULLERTON, D., J.B. SHOVEN and J. WHALLEY (1983) Replacing the U.S. Income Tax with a Progressive Consumption Tax: A Sequenced General Equilibrium Approach, Journal of Public Economics 20, 3-23.

  128. GALE, W.G., S. HOUSER and J.K. SCHOLZ (1996) Distributional Effects of Fundamental Tax Reform, in: Aaron, H.J. and W.G. Gale, eds., Economic Effects of Fundamental Tax Reform~ashington.
    Paper not yet in RePEc: Add citation now
  129. GANDENBERGER, O. (1970) Öffentlicher Kredit und Einkommensverteilung, Finanzarchiv 29, 1-16.
    Paper not yet in RePEc: Add citation now
  130. GENTRY, W.M. and G.R. HUBBARD (1997) Distributional Implications of Introducing a Broad-based Consumption Tax, in: J.M. Poterba, ed., Tax Policy and the Economy 11.

  131. GERTLER, M. (1997) Government Debt and Social Security in a Life-cycle Economy, NBER Working Paper No. 6000, Cambridge.

  132. GHEZ, G.R. and G.S. BECKER (1975) The Allocation of Time and Goods over the Life Cycle, New York.

  133. GLISMANN, H.H. and E.J. HORN (1997) Towards a funded system of Social Security, Kiel Working Paper.
    Paper not yet in RePEc: Add citation now
  134. GOTTFRIED, P. (1991) Die verdeckten Effizienzwirkungen der Umsatzsteuer, Frankfurt.
    Paper not yet in RePEc: Add citation now
  135. GOTTFRIED, P. (1998) Effizienz- und Verteilungseffekte einer differenzierten Besteuerung von Kapitalerträgen, Unpublished Habilitation Thesis, Tübingen.
    Paper not yet in RePEc: Add citation now
  136. GOTTFRIED, P., E. STÖSS and W. WIEGARD (1990) Applied General Equilibrium Tax Models: Prospects, Examples, Limits, in: J.K. Brunner and H.G. Petersen,eds., Simulation Models in Tax and Transfer Policy, Frankfurt.
    Paper not yet in RePEc: Add citation now
  137. GOULDER, L.H. and L.H. SUMMERS (1989) Tax Policy, Asset Prices, and Growth: A General Equilibrium Analysis, Journal of Public Economics 38, 265-296.

  138. GOULDER, L.H. and P. THALMANN (1993) Approaches to Efficient Capital Taxation: Leveling the Playing Field VB. Living by the Golden Rule, Journal 0/ Public Economics 50, 169-196.

  139. GRAMLICH, E.M. (1996) Different Approaches for Dealing with Social Security, Journal 0/ Economic Perspectives 10, 55-66.

  140. GRAVELLE, J .G. (1994) The Economic Effects of Taxing CapitalIncome, Cambridge.

  141. GRAVELLE, J .G. and L.J. KOTLIKOFF (1995) Corporate Taxation and the Efficiency Gains of the 1986 Tax Reform Act, Economic Theory 6, 51-81.

  142. GRAVELLE, J.G. (1991) Income, Consumption and Wage Taxation in a Life-Cycle Model: Separating Efficiency from Redistribution, American Economic Review 81, 985-995.

  143. GRZIMEK, V. (1997) Schätzung von klassenspezifischen Lebenseinkommensprofilen, Unpublished Masters Thesis, University of Tübingen.
    Paper not yet in RePEc: Add citation now
  144. HABERMEIER, K. (1995) Prospects for Self-Sustaining Growth in Eastern Germany, in: International Monetary Fund, United Germany: The First Five Years, Washington, 62-72.
    Paper not yet in RePEc: Add citation now
  145. HALL, R.E. (1988) Intertemporal Substitution in Consumption, Journal of Political Economy 96, 339-357.

  146. HALL, R.E. and A. RABUSHKA (1995) The Flat Tax, Stanford.
    Paper not yet in RePEc: Add citation now
  147. HALLER, H. (1972) Finanzpolitik. Grundlagen und Hauptprobleme, 5. durchgesehene und verbesserte Auflage, Tübingen.
    Paper not yet in RePEc: Add citation now
  148. HANSEN, H.J. (1996) Der Einfluß der Zinsen auf den privaten Verbrauch in Deutschland, Diskussionspapier 3/96, Volkswirtschaftliche Forschungsgruppe der Deutschen Bundesbank.

  149. HANSEN, L.P. and K.J. SINGLETON (1982) Generalized Instrumental Variables Estimation of Nonlinear Rational Expectations Models, Econometrica 50, 1269-1286.

  150. HARBERGER, A.C. (1962) The Incidence of the Corporation Income Tax, Journal of Political Economy 70, 215-240.

  151. HARBERGER, A.C. (1966) Efficiency Effects of Taxes on Income from Capital, in: M. Krzyzaniak, ed., Effects of Corporation Income Tax, Detroit.
    Paper not yet in RePEc: Add citation now
  152. HARDING, A. (1993) Lifetime Income Distribution and Redistribution. Application of a Microsimulation Model, Amsterdam.
    Paper not yet in RePEc: Add citation now
  153. HASSETT, K.A. and R.G. HUBBARD (1997) Tax Policy and Investment, in: A.J. Auerbach, ed., Fiscal Policy: Lessons from Economic Research, Cambridge.
    Paper not yet in RePEc: Add citation now
  154. HAVEMAN, R. (1994) Should Generational Accounts Replace Public Budgets and Deficits? Journal of Economic Perspectives 8, 95-111.

  155. HAYASHI, F. (1982) Tobin's Marginal Q and Average Q: A Neoclassical Interpretation, Econometrica 50, 213-224.
    Paper not yet in RePEc: Add citation now
  156. HECKMAN, J.J., L. LOCHNER and C. TABER (1998) Explaining Rising Wage Inequality: Explorations with a Dynamic General Equilibrium Model of Labor Earnings with Heterogeneous Agents, Review 01 Economic Dynamics 1, 1-58.

  157. HECKMAN, J.J., L. LOCHNER and C. TABER (1999) General Equilibrium Cost Benefit Analysis ofEducation and Tax Policies, NBER Working Paper No. 6881, Cambridge.

  158. HENDRICKS, L. (1999) Taxation and Long-run Growth, Journal of Monetary Economics 49, 411-434.

  159. HIRTE, G. and R. WEBER (1997) Pareto Improving Transition from Pay-as-you-go to a Fully Funded System - is it Politicall Feasible? Finanzarchiv 54, 303-330.
    Paper not yet in RePEc: Add citation now
  160. HOMBURG, S. (1990) The Efficiency of Unfunded Pension Schemes, Journal of Institutional and Theoretical Economics 146, 640-647.

  161. HOMBURG, S. (1992) Efficient Eeonomic Growth, Heidelberg.

  162. HOMBURG, S. (1997) Old-age Pension Systems: A Theoretical Evaluation, in: H. Giersch, ed., Reforming the Welfare State, Berlin.

  163. HOMBURG, S. and W. RICHTER (1990) Eine effizienzorientierte Reform der GRV, in: B. Felderer, ed., Bevölkerung und Wirtschaft, Schriften des Vereins für Socialpolitik, Berlin.

  164. HUBBARD, R.G. and K.L. JUDD (1986) Liquidity Constraints, Fiscal Policy, and Consumption, Brookings Papers on Economie Aetivity 1, 1-50.

  165. HULTEN, C.R. and F.C. WYKOFF (1982) The Measurement of Economic Depreciation, in: C.R. Hulten, ed., Depreciation, Inflation and the Taxation of Income from Capital, Washington.
    Paper not yet in RePEc: Add citation now
  166. HUTTON , J. and T. KENC (1996) Replacing the UK Income Tax with a Progressive Consumption Tax, in: A. Fossati, ed., Economic Modelling under the Applied General Equilibrium Approach, Aldershot.

  167. HUTTON, J. and T. KENC (1998) The Infiuence of Firms' Financial Policy on Tax Reform, Oxford Economie Papers 50, 663-684.

  168. IMROHOROGLU, A., S. IMROHOROGLU and D.H. JOINES (1995) A Life Cyde Analysis of Social Security, Eeonomie Theory 6, 83-114.
    Paper not yet in RePEc: Add citation now
  169. IMROHOROGLU, A., S. IMROHOROGLU and D.H. JOINES (1998) The Effect of Tax Favored Retirement Accounts on Capital Accumulation, American Eeonomic Review 88, 749-768.

  170. IMROHOROGLU, S., (1998) A Quantitative Analysis of Capital Income Taxation, International Economie Review 99, 307-328.

  171. INSTITUT FÜR WIRTSCHAFT UND GESELLSCHAFT (1997) Mängel der bestehenden Systeme der gesetzlichen Alterssicherung, Bonn.
    Paper not yet in RePEc: Add citation now
  172. INSTITUTE FOR FISCAL STUDIES (1978) The Structure and Reform of Direct Taxation, Report of a Committee chaired by Professor J.E. Meade, London.
    Paper not yet in RePEc: Add citation now
  173. INSTITUTE FOR FISCAL STUDIES (1991) Equity for Companies: A Corporation Tax for the 1990s, AReport of the IFS Capital Taxes Group, London.
    Paper not yet in RePEc: Add citation now
  174. JÄGER, A. and C. KEUSCHNIGG (1991/1992) The Burden of Public Debt in Open Economies, Finanzarchiv 49, 181-201.
    Paper not yet in RePEc: Add citation now
  175. JAMES, S. (1994) Debt Reduction with Distorting Taxes and Incomplete Ricardianism: A Computable Dynamic General Equilibrium Analysis, in: B.P. Robson and W.M. Scarth, eds., Deficit Reduction, What Pain, What Gain? Toronto.
    Paper not yet in RePEc: Add citation now
  176. JENSEN, S.E.H. (1997) Debt Reduction, Wage Formation and Intergenerational Welfare, in: D.P. Braer and J. Lassila, eds., Pension Polieies and Public Debt in Dynamic CGE Models, Heidelberg.
    Paper not yet in RePEc: Add citation now
  177. JENSEN, S.E.H., S.B. NIELSEN, L.H. PEDERSEN and P.B. S0RENSEN (1994) Labor Tax Reform, Employment and Intergenerational Distribution, Scandinavian Journal of Economies 96, 381-401.
    Paper not yet in RePEc: Add citation now
  178. JENSEN, S.E.H., S.B. NIELSEN, L.H. PEDERSEN and P.B. S0RENSEN (1996) Tax Policy, Housing and the Labor Market: An Intertemporal Simulation Approach, Economie Modelling 13, 355-382.

  179. JORGENSON, D.W. and K.Y. YUN (1991) The Excess Burden of Taxation in the U.S., Journal of Aecounting, Auditing and Finance 6, 487-509.
    Paper not yet in RePEc: Add citation now
  180. KALDOR, N. (1955) An Expenditure Tax, London.
    Paper not yet in RePEc: Add citation now
  181. KANNIAINEN, V. and J. SÖDERSTEN (1995) The Importance of Reporting Conventions for the Theory of Corporate Taxation, Journal of Public Economies 57, 417-430.

  182. KAOUNIDES, L.C. and G.E. WOOD (1992a) Debt and Defieit, Vol. II: Deficit Finance, the New Economies and the Dissenters, Aldershot.
    Paper not yet in RePEc: Add citation now
  183. KAOUNIDES, L.C. and G.E. WOOD (1992b) Debt and Defieit, Vol. III: Debt Neutrality and the Theory of Fiseal Poliey,Aldershot.
    Paper not yet in RePEc: Add citation now
  184. KEHOE, T.J. and D.K. LEVINE (1990) Indeterminancy in Applied Intertemporal General Equilibrium Models, in: I. Bergman, D.W. Jorgenson and E. Zalai, eds., General Equilibrium Modelling and Economic Policy Analysis, Cambridge.

  185. KENC, T. and W. PERRAUDIN (1997) Pension Systems in Europe, in: D.P. Broer and J. Lassila, eds., Pension Polieies and Publie Debt in Dynamie CGE Models, Heidelberg.
    Paper not yet in RePEc: Add citation now
  186. KEUSCHNIGG, C. (1991a) The Transition to a Cash Flow Income Tax, Swiss Journal of Economics and Statistics 127, 113-140.

  187. KEUSCHNIGG, C. (1991b) How to Compute Perfeet Foresight Equilibria, Diskussionsbeiträge des SFB 178, Serie lI-Nr. 150, Universität Konstanz.
    Paper not yet in RePEc: Add citation now
  188. KEUSCHNIGG, C. (1992) Intergenerationally Neutral Taxation, Publie Finanee 47, 446-461.
    Paper not yet in RePEc: Add citation now
  189. KEUSCHNIGG, C. (1994) Dynamic Tax Incidence and Intergenerationally Neutral Reform, European Economie Review 98, 343-366.

  190. KEUSCHNIGG, C. and W. KOHLER (1995) Dynamic Effects of Tariff Liberalization: An Intertemporal CGE Approach, Review of International Economics 9, 20-35.

  191. KEUSCHNIGG, C. and W. KOHLER (1996) Austria in the European Union: Dynamic Gains from Integration and Distributional Implications, Economic Policy 22, 155-211.
    Paper not yet in RePEc: Add citation now
  192. KING, M.A. (1987) The Cash Flow Corporate Income Tax, in: M. Feldstein, ed., The Effects of Taxation on Capital Accumulation, Chicago.

  193. KITTERER, W. (1994) Tax vesus Debt Finance of Public Investment: A Dynamic Simulation Analysis, Kredit und Kapital 27, 163-187.
    Paper not yet in RePEc: Add citation now
  194. KOTLIKOFF, L.J ., K. SM ETTERS and J. WALLISER (1998a) Social Security: Privatization and Progressivity, American Economic Review Papers and Proceedings 88, 137-141.
    Paper not yet in RePEc: Add citation now
  195. KOTLIKOFF, L.J. (1988) Intergenerational Transfers and Savings, Journal of Economic Perspectives 2, 41-58.

  196. KOTLIKOFF, L.J. (1993) From Deficit Delusion to the Fiscal Balance Rule - Looking for a Sensible Way to Measure Fiscal Policy, Journal of Economics, 7th Supplement, 17-41.

  197. KOTLIKOFF, L.J. (1996a) Privatization of Social Security: How it Works and Why it Matters, in: J.M. Poterba, ed., Tax Policy and the Economy 10, Cambridge.
    Paper not yet in RePEc: Add citation now
  198. KOTLIKOFF, L.J. (1996b) : Replacing the U.S. Federal Tax System with a Retail Sales Tax - Macroeconomic and Distributional Impacts, Unpublished Report to Americans for Fair Taxation.
    Paper not yet in RePEc: Add citation now
  199. KOTLIKOFF, L.J. (1998) : Simulating the Privatization of Social Security in General Equilibrium, in: M. Feldstein, ed., Privatizing Social Security, Chicago.

  200. KOTLIKOFF, L.J. (1999) The A-K OLG Model- Its Past, Present, and Future, forthcomming in: G.W. Harrison, S.E.H. Jensen, L.H. Pedersen and T.F. Rutherford, eds., Using Dynamic General Equilibrium Models tor Policy Analysis, Amsterdam.
    Paper not yet in RePEc: Add citation now
  201. KOTLIKOFF, L.J. and L.H. SUMMERS (1987) Tax Incidence, in: A.J. Auerbach and M. Feldstein, eds., Handbook of Public Economics, Amsterdam, 1043-1092.
    Paper not yet in RePEc: Add citation now
  202. KOTLIKOFF, L.J., K. SM ETTERS and J. WALLISER (1999) Privatizing U.S. Social Security - A Simulation Study, forthcomming in: K. Schmidt-Hebbel, ed., Pension Systems: Prom Crisis to Reform, Washington.
    Paper not yet in RePEc: Add citation now
  203. KOTLIKOFF, L.J., K. SMETTERS and J. WALLISER (1998b) The Economic Impact of Privatizing Social Security, in: H. Siebert, ed., Redesigning Social Security, Tübingen.
    Paper not yet in RePEc: Add citation now
  204. KROCKER, R., W. FUEST and R. BRÜGELMANN (1996) : Evaluierung des Vorschlags von Herrn Gunnar Uldall für eine vereinfachte Einkommen- und Körperschaftsteuer, Institut der deutschen Wirtschaft, Köln.
    Paper not yet in RePEc: Add citation now
  205. LAITNER, J, (1990) Tax Changes and Phase Diagrams for an Overlapping Generations Model, Journal of Political Economy 98, 193-220.

  206. LANG, O., K.-H. NÖHRBASS and K. STAHL (1997) On Income Tax Avoidance: The Case of Germany, Journal 0/ Public Economics 66, 327-347.

  207. LÜBKE, E. (1997) Ersparnis und wirtschaftliche Entwicklung bei alternder Bevölkerung, Heidelberg.
    Paper not yet in RePEc: Add citation now
  208. LAWRANCE, E. (1991) Poverty and the Rate of Time Preference: Evidence from Panel Data, Journal 0/ Political Economy 99, 54-77.

  209. LEIBFRITZ, W., W. BÜTTNER and U. VAN ESSEN (1998) Germany, in: K. Messere, ed., The Tax System in Industrialized Countries, Oxford.
    Paper not yet in RePEc: Add citation now
  210. LEONARD, D. and N. VAN LONG (1992) Optimal Control Theory and Static Optimization in Economics, Cambridge.

  211. LILLARD, L. (1977) Inequality: Earnings vs. Human Wealth, American Economic Review 67, 42-53.

  212. LIPTON, D. and J. SACHS (1983) Accumulation and Growth in a Two-Country Model, Journal of International Economics 15, 135-159.

  213. LORD, W. and P. RANGAZAS (1991) Savings and Wealth in Models with Altruistic Bequest, American Economic Review 81, 289-296.

  214. Lucas, R.E., JR. (1980) Methods and Problems in Business Cycle Theory, Journal of Money, Credit, and Banking 12, 696-715.

  215. LUCKE, B. (1998) : Econometric Tests ofRicardian Equivalence: Results for Germany, forthcomming in: Finanzarchiv.
    Paper not yet in RePEc: Add citation now
  216. LYON, A.B. and R. SCHWAB (1995) Consumption Taxes in a Life-Cycle Framework: Are Sin Taxes Regressive? Review of Economics and Statistics 77, 389-406.

  217. MACURDY, T.E. (1981) An Empirical Model ofLabor Supply in a Life Cycle Setting, Journal of Political Economy 89, 1059-1085.

  218. MANSUR, A. and J. WHALLEY (1984) Numerical Specification of Applied General Equilibrium Models: Estimation, Calibration, and Data, in: H. Scarf and J.B. Shoven, eds., Applied General Equilibrium Analysis, New York, 69-127.
    Paper not yet in RePEc: Add citation now
  219. MÜLLER, K., G.G. WAGNER, J. FRICK and R. HAUSER (1994) How Unemployment and Income Inequality Changed in East and West Germany Following Reunification, in: R.V. Burkhauser and G.G. Wagner, eds., Proceedings of the 1993 International Conference of German Socio-Economic Panel Study Users Berlin.
    Paper not yet in RePEc: Add citation now
  220. MAYER, C. and I. ALEXANDER (1990) Banks and Securities Markets: Corporate Financing in Germany and the United Kingdom, Journal of the Japanese and International Economies 4, 450-475.

  221. METCALF, G.E. (1994) Lifecycle versus Annual Perspectives on the Incidence of a Value-Added Tax, in: J.M. Poterba, ed., Tax Policy and the Economy 8 Cambridge.
    Paper not yet in RePEc: Add citation now
  222. MIEGEL, M. and S. WAHL (1985) Gesetzliche Grundsicherung. Private Vorsorge - Der Weg aus der Rentenkrise, Stuttgart.
    Paper not yet in RePEc: Add citation now
  223. MODIGLIANI, F . (1988) The Role of Intergenerational Transfers and Life Cycle Savings in the Accumulation of Wealth, Journal of Economic Perspectives 2, 15-40.

  224. MULLIGAN, C.B. (1999) Substitution over Time: Another Look at Life Cycle Labor Supply, forthcomming in: B.S. Bernanke and J. Rotemberg, eds., NBER Macroeconomics Annual 1998, Cambridge.

  225. MUSGRAVE, R.A. (1959) The Theory of Public Finance, New York.
    Paper not yet in RePEc: Add citation now
  226. MUSGRAVE, R.A., K.E. CASE and H. LEONARD (1974) The Distribution of Fiscal Burdens and Benefits, Public Finance Quarterly 2, 259-311.
    Paper not yet in RePEc: Add citation now
  227. MUTEN, L., P.B. SORENSEN, K. HAGEN and B. GENSER (1996) Towards a Dual Income Tax, Scandinavian and Austrian Experiences, The Hague.
    Paper not yet in RePEc: Add citation now
  228. NELISSEN, J .H.M. (1994) Income Redistribution and Social Security. An Application of Microsimulation, London.
    Paper not yet in RePEc: Add citation now
  229. NELISSEN, J.H.M. (1998) Annualversus Lifetime Income Redistribution by Social Security, Journal of Public Economics 68, 223-249.

  230. OECD (1996) OECD Economic Surveys 1995-1996: Germany, Paris.
    Paper not yet in RePEc: Add citation now
  231. PECHMAN, J.A. and B.A. OKNER (1974) Who Bears the Tax Burden? Washington.
    Paper not yet in RePEc: Add citation now
  232. PEREIRA, A.M. and J .B. SHOVEN (1988) Survey ofDynamic Computational General Equilibrium Models for Tax Policy Evaluation, Journal of Policy Modeling 10, 401-436.

  233. PERRAUDIN, W. and T. PUJOL (1991) European Fiscal Harmonization and the French Economy, IMF Staff Papers 38, 399-440.

  234. PERRONI, C. (1995) Assessing the Dynamic Efficiency Gains of Tax Reform when Human Capital is Endogenous, International Economic Review 36, 907-925.

  235. PETERS, W. (1987) Steady State Growth Paths in a Continuously Overlapping Generations Model, Zeitschrift für Wirtschafts- und Sozialwissenschaften 107, 581-594.
    Paper not yet in RePEc: Add citation now
  236. PIGGOTT, J. and J. WHALLEY (1985) UK Tax Policy and Applied Geneml Equilibrium Analysis, Cambridge.
    Paper not yet in RePEc: Add citation now
  237. POHMER, D. (1972) Die Staatsverschuldung als Instrument der Verteilungspolitik, in: H. Haller and W. Albers, eds., Probleme der Staatsverschuldung, Schriften des Vereins für Socialpolitik, Berlin.
    Paper not yet in RePEc: Add citation now
  238. POTERBA, J .M. (1989) Lifetime Incidence and the Distributional Burden of Excise Taxes, American Economic Review Papers and Proceedings 79, 325-330.

  239. POTERBA, J .M. (1991) Is the Gasoline Tax Regressive? in: D. Bradford, ed., Tax Policy and the Economy 5, Cambridge.

  240. POTERBA, J .M. (1997) Do Budget Rules Work? in: A.J. Auerbach, ed., Fiscal Policy: Lessons from Economic Research, Cambridge.

  241. POTERBA, J.M. and L.H. SUMMERS (1983) Dividend Taxes, Corporate Investment and 'Q', Journal of Public Economics 22, 135-167.

  242. QUEISSER, M. (1995), Chile and beyond: The second-generation Pension Reforms in Latin America, International Social Security Review 48, 23-39.
    Paper not yet in RePEc: Add citation now
  243. QUEISSER, M. (1996) Pensions in Germany, Policy Research Working Paper No. 1664, World Bank, Washington.

  244. RAFFELHüscHEN, B. and E. STEIG UM (1994) Deficit Spillovers, Labor Supply and Intergenerational Welfare, Discussion Paper 11/94, Norwegian School of Economics and Business Administration, Bergen.
    Paper not yet in RePEc: Add citation now
  245. RAFFELHÜSCHEN, B. (1993) Funding Social Security through Pareto-optimal Conversion Policies, Journal of Economics, 7th Supplement, 105-131.

  246. RAFFELHÜSCHEN, B. (1994) Migration in Germany after Unification, Unpublished Habilitation Thesis, Kiel.
    Paper not yet in RePEc: Add citation now
  247. RAFFELHÜSCHEN, B. and W. KITTERER (1990) Übergangsprobleme eines Systemwechsels in der sozialen Alterssicherung - Eine dynamische Simulationsanalyse, in: B. Felderer, ed., Bevölkerung und Wirtschaft, Schriften des Vereins für Socialpolitik, Berlin.
    Paper not yet in RePEc: Add citation now
  248. RAJAN, R. and L. ZINGALES (1995) What Do We Know about Capital Structure? Some Evidence from International Data, Journal of Finance 50, 1421-1460.

  249. RAMSEY, F.P. (1928) A Mathematical Theory of Saving, Economic Journal 38, 543-559.
    Paper not yet in RePEc: Add citation now
  250. RANDOLPH, W.C. and D.L. ROGERS (1995) The Implications for Tax Policy of Uncertainty ab out Labor-supply and Savings Responses, National Tax Journal 48, 429-446.

  251. RICHTER, H. (1995) Marktorientierte Neugestaltung des Einkommensteuersystems, Heidelberg.
    Paper not yet in RePEc: Add citation now
  252. RIMBAUX, E. (1996) Marginal Effective Tax Rates in Retrospect: 1970-1995, Public Finance 51, 92-127.

  253. RIOS-RuLL, J. (1996) Life-Cycle Economies and Aggregate Fluctuations, Review of Economic Studies 63, 465-489.

  254. ROSE, M. (1990) Heidelberg Congress on Taxing Consumption, Berlin.
    Paper not yet in RePEc: Add citation now
  255. ROSE, M. (1991) Konsumorientierte Neuordnung des Steuersystems, Berlin.
    Paper not yet in RePEc: Add citation now
  256. ROSE, M. and R. WISWESSER (1998) Tax Reform in Transition Economies: Experiences from the Croatian Tax Reform Process of the 1990s, in: P.B. SjiSrensen, ed., Public Finance in a Changing World, New York.

  257. ROSKAMP, K. W. (1977) Labor Productivity and the Elasticity of Factor Substitution in West German Industries, The Review 0/ Economics and Statistics 59, 366-371.

  258. Ruocco, A. and W. WIEGARD (1997) Il Disavanzo Pubblico nell'Unione europea: Quanto sono importanti i Criteri di Convergenza? Economia Internationale 50, 633-656.
    Paper not yet in RePEc: Add citation now
  259. SÖDERSTEN J. (1982) Accelerated Depreciation and the Cost of Capital, Scandinavian Journal of Economics 84, 111-115.
    Paper not yet in RePEc: Add citation now
  260. SACHVERSTÄNDIGENRAT (1997) Reformen voranbringen. Jahresgutachten 1996/97, Stuttgart.
    Paper not yet in RePEc: Add citation now
  261. SAHOTA, G.S. (1978) Theories of Personal Income Distribution: A Survey, Journal of Economic Litemture 16, 1-55.

  262. SAMUELSON, P.A. (1958) An Exact Consumption-Ioan Model of Interest, with or without the Social Contrivance of Money, Journal 0/ Political Economy 66, 467-482.
    Paper not yet in RePEc: Add citation now
  263. SAMUELSON, P.A. (1964) Tax Deductibility of Economic Depreciation to Insure Invariant Valuation, Journal of Political Economy 72, 604-606.

  264. SARKAR,. S. and G.R. ZODROW (1993) Transitional Issues in Moving to a Direct Consumption Tax, National Tax Journal 46,359-376.

  265. SCHMÄHL, W. (1992) Changing the Retirement Age in Germany, Geneva Papers on Risk and Insurance 17, 81-104.

  266. SCHMÄHL, W. (1993) The '1992 Reform' of Public Pensions in Germany: Main Elements and some Effects, Journal of European Social Policy 9, 39-51.
    Paper not yet in RePEc: Add citation now
  267. SCHMIDT, P., H. WISSEL and M. STÖCKLER (1996) The new Croatian Tax System, Bulletin for International Fiscal Documentation, 155-163.
    Paper not yet in RePEc: Add citation now
  268. SCHWARZ, M., P.R. MERRILL and C.R. EDWARDS (1998) Transitionallssues in Fundamental Tax Reform: A Financial Accounting Perspective, in: J.M. Poterba, ed., Tax Policy and the Economy 12, Cambridge.
    Paper not yet in RePEc: Add citation now
  269. SEATER, J.J. (1993) Ricardian Equivalence, Journal of Economic Literature 91, 142-190.

  270. SEIDMAN, L. (1997) The USA Tax, Cambridge.
    Paper not yet in RePEc: Add citation now
  271. SHOVEN, J .B. (1976) The Incidence and Efficiency Effects of Taxes on Income from Capital, Journal of Political Economy 84, 1261-1283.

  272. SHOVEN, J.B. and J. WHALLEY (1972) A General Equilibrium Calculation of the Effects of Differential Taxation of Income from Capital in the U.S., Journal of Public Economics 1, 281-321.

  273. SHOVEN, J.B. and J. WHALLEY (1984) Applied General Equilibrium Models of Taxation and InternationarTrade, Journal of Economic Literature 22, 1007-1051.

  274. SIEBERT, H. (1998) Pay-as-You-Go versus Capital-Funded Pension Systems: The Issues, in: H. Siebert, ed., Redesigning Social Security, Tübingen.
    Paper not yet in RePEc: Add citation now
  275. SINN, H.W. (1987) Capital Income Taxation and Resource Allocation, Amsterdam.
    Paper not yet in RePEc: Add citation now
  276. SINN, H.W. (1991) Taxation and the Cost of Capital: The Old View, the New View and Another View, in: D. Bradford, ed., Tax Policy and the Economy, Cambridge.

  277. SORENSEN, P.B. (1994) From the Global Income Tax to the Dual Income Tax, International Tax and Public Finace 1, 57-79.

  278. SORENSEN, P.B. (1995) Changing Views ofthe Corporate Income Tax, National Tax Journal 48, 279-294.

  279. SOZIALBEIRAT (1994) Gutachten des Sozialbeirats zum Rentenversicherungsbericht 1994, Deutscher Bundestag, Drucksache 12/8309, Bonn.
    Paper not yet in RePEc: Add citation now
  280. STÖSS, E. (1991) Effizienzwirkungen direkter und indirekter Steuern, Regensburg.
    Paper not yet in RePEc: Add citation now
  281. STARRETT, D.A. (1988) Effects of Taxes on Savings, in: H.J. Aaron, H. Galper and J.A. Pechman, eds., Uneasy Compromise: Problems of a Hybrid Income Consumption Tax, Washington, 237-268.
    Paper not yet in RePEc: Add citation now
  282. STEIGUM, E. (1993) Accounting for Long-run Effects of Fiscal Policy by Means of Computable Overlapping Generations Models, in: S. Honkapohja and M. Ingberg, eds., Macroeconomic Modelling and Policy Implications, Amsterdam.

  283. SUMMERS, L.H. (1981a) Capital Taxation and Accumulation in a Life Cycle Growth Model, American Economic Review 71, 533-544.

  284. SUMMERS, L.H. (1981b) Taxation and Corporate Investment: A Q-Theory Approach, Brookings Papers on Economic Activity 1, 67-127.

  285. SUMMERS, L.H. (1984) The After-Tax Rate ofReturn Affects Private Savings, American Economic Review Papers and Proceedings 74, 249-253.

  286. THALMANN, P., L.H. GOULDER and F. DELORME (1996) Assessing the International Spillover Effects of Capital Income Taxation, International Tax and Public Finance 9, 449-478.

  287. THIMANN, C. (1996) Effective Tax Rates for Social Assistance Recipients in Germany and the Consequences of the 1996 Tax Reform, Konjunkturpolitik 42, 299-326.

  288. TOBIN, J. (1969) A General Equilibrium Approach to Monetary Theory, Journal of Money, Credit, and Banking 1, 15-29.

  289. TOLKEMITT, G. (1975) Zur Theorie der langfristigen Wirkungen öffentlicher Verschuldung, Tübingen.
    Paper not yet in RePEc: Add citation now
  290. ULDALL, G. (1996) Vorschlag für eine vereinfachte Einkommen- und Körperschaftsteuer, Bonn.
    Paper not yet in RePEc: Add citation now
  291. VELTHOFEN, B. VAN, H.A. VERBON and F.A. VAN WINDEN (1993) The Political Economy of Government Debt: A Survey, in: H.A. Verbon and F .A. van Winden, eds., The Political Economy of Government Debt, Amsterdam.
    Paper not yet in RePEc: Add citation now
  292. VENTURA, G. (1996) Flat Tax Reform: A Quantitative Exploration, mimeo, Department of Economics, University of Illinois, Champaign.

  293. VERBAND DEUTSCHER RENTENVERSICHERUNGSTRÄGER (1995) Prognos-Gutachten 1995. Perspektiven der gesetzlichen Rentenversicherung für Gesamtdeutschland vor dem Hintergrund veränderter politischer und ökonomischer Rahmenbedingungen.
    Paper not yet in RePEc: Add citation now
  294. VERBAND DEUTSCHER RENTENVERsICHERUNGSTRÄGER (1997) Rentenversicherung in Zeitreihen, Frankfurt.
    Paper not yet in RePEc: Add citation now
  295. WAGNER, F.W. (1989) Die zeitliche Erfassung steuerlicher Leistungsfähigkeit, in: H. Hax, W. Kern and H.-H. Schröder, eds., Zeitaspekte in betriebswirtschaftlicher Theorie und Praxis, Stuttgart, 262-277.
    Paper not yet in RePEc: Add citation now
  296. WAGNER, F.W. and R. SCHWINGER (1991) Der Einfluß einer Cash-flow-Steuer auf Finanzierung und Rechnungslegung, in: M. Rose, ed., Konsumorientierte Neuordnung des Steuersystems, Berlin.
    Paper not yet in RePEc: Add citation now
  297. WALLS, M. and J. HANS ON (1999) Distributional Aspects of an Environmental Tax Shift: The Case of Motor Vehicle Emission Taxes, National Tax Journal 52, 53-65.

  298. WEBER, W.E. (1970) The Effect ofInterest Rates on Aggregate Consumption, American Economic Review 60, 591-602.

  299. WEBER, W.E. (1975) Interest Rates, Inflation, and Consumer Expenditures, American Economic Review 65, 843-858.

  300. WEIZSÄCKER, R.K. VON (1997) Finanzpolitik, in: J. von Hagen, P.J.J. Welfens and A. Börsch-Supan, eds., Springers Handbuch der Vokswirtschaftslehre f: Wirtschaftspolitik und Weltwirtschaft, Berlin, 123-180.
    Paper not yet in RePEc: Add citation now
  301. WENGER, E. (1983) Gleichmäßigkeit der Besteuerung von Arbeits- und Vermögenseinkünften, Finanzarchiv 41, 207-252.
    Paper not yet in RePEc: Add citation now
  302. WENGER, E. (1989) Besteuerung und Kapitalbildung als intertemporales Optimierungsproblem, in: H. Hax, W. Kern and H.-H. Schröder, eds., Zeitaspekte in betriebswirtschaftlicher Theorie und Praxis, Stuttgart.
    Paper not yet in RePEc: Add citation now
  303. WHALLEY, J. (1984) Regression eil Progression: The Taxing Question of Incidence Analysis, Canadian Journal 0/ Economics 17,654-682.

  304. WHALLEY, J. (1985) Trade Liberalization among Major World Trading Areas, Cambridge.
    Paper not yet in RePEc: Add citation now
  305. WHALLEY, J. (1988) Lessons from General Equilibrium Models, in: H.J. Aaron, H. Galper and J.A. Pechman, eds., Uneasy Compromise. Problems of a Hybrid Income-Consumption Tax, Washington.
    Paper not yet in RePEc: Add citation now
  306. WORLD BANK (1994) Averting the Old Age Crisis, Oxford.
    Paper not yet in RePEc: Add citation now
  307. ZIMMERMANN, H. (1999) : Ökonomische Rechtfertigung einer kontinuierlichen Staatsverschuldung? in: KD. Henke, ed., Zur Zukunft der Staatsfinanzierung, Baden-Baden.
    Paper not yet in RePEc: Add citation now
  308. ZODROW, G.R. (1991) : On the Traditional and New Views of Dividend Taxation, National Tax Journal 44; 497-509.

Cocites

Documents in RePEc which have cited the same bibliography

  1. On sovereign default with time-varying interest rates. (2022). Vailakis, Yiannis ; Bloise, Gaetano.
    In: Review of Economic Dynamics.
    RePEc:red:issued:20-268.

    Full description at Econpapers || Download paper

  2. Optimal Macroprudential Policy and Asset Price Bubbles. (2019). Gornicka, Lucyna ; Biljanovska, Nina ; Vardoulakis, Alexandros.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2019/184.

    Full description at Econpapers || Download paper

  3. Old-Age Provision in Transition: The Case of Croatia. (2016). Werding, Martin ; Primorac, Marko.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_5761.

    Full description at Econpapers || Download paper

  4. What are Production Determinants of Bioeconomy?. (2015). MacIejczak, Mariusz.
    In: Problems of World Agriculture / Problemy Rolnictwa Światowego.
    RePEc:ags:polpwa:230865.

    Full description at Econpapers || Download paper

  5. Environmental Policies under Debt Constraint. (2014). Yamagami, Hiroaki ; Seegmuller, Thomas ; Fodha, Mouez.
    In: Working Papers.
    RePEc:hal:wpaper:halshs-01023798.

    Full description at Econpapers || Download paper

  6. The great housing boom of China. (2014). Wen, Yi ; Chen, Kaiji.
    In: Working Papers.
    RePEc:fip:fedlwp:2014-022.

    Full description at Econpapers || Download paper

  7. The macroeconomic impact of non-communicable diseases in China and India: Estimates, projections, and comparisons. (2014). Stanciole, Anderson ; Prettner, Klaus ; McGovern, Mark ; Bloom, David ; Rosenberg, Larry ; Weiss, Jonathan ; Cafiero-Fonseca, Elizabeth T ; Bakkila, Samuel .
    In: The Journal of the Economics of Ageing.
    RePEc:eee:joecag:v:4:y:2014:i:c:p:100-111.

    Full description at Econpapers || Download paper

  8. Optimism, pessimism and financial bubbles. (2014). Wigniolle, Bertrand.
    In: Journal of Economic Dynamics and Control.
    RePEc:eee:dyncon:v:41:y:2014:i:c:p:188-208.

    Full description at Econpapers || Download paper

  9. Safe Asset Shortages and Asset Price Bubbles. (2014). Nikolov, Kalin ; Nakajima, Tomoyuki ; Aoki, Kosuke.
    In: CIGS Working Paper Series.
    RePEc:cnn:wpaper:14-006e.

    Full description at Econpapers || Download paper

  10. The secular stagnation hypothesis: a review of the debate and some insights. (2014). Sbracia, Massimo ; Pagano, Patrizio.
    In: Questioni di Economia e Finanza (Occasional Papers).
    RePEc:bdi:opques:qef_231_14.

    Full description at Econpapers || Download paper

  11. Environmental Policies under Debt Constraint. (2014). Yamagami, Hiroaki ; Seegmuller, Thomas ; Fodha, Mouez.
    In: AMSE Working Papers.
    RePEc:aim:wpaimx:1431.

    Full description at Econpapers || Download paper

  12. Bubbles and crowding-in of capital via a savings glut. (2013). Hillebrand, Marten ; Sakuragawa, Masaya ; Kikuchi, Tomoo.
    In: Working Paper Series in Economics.
    RePEc:zbw:kitwps:48.

    Full description at Econpapers || Download paper

  13. Fiscal Sustainability: A 21st Century Guide for the Perplexed. (2013). Tanner, Evan.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2013/089.

    Full description at Econpapers || Download paper

  14. Infinite Portfolio Strategies. (2012). LeRoy, Stephen.
    In: Contemporary Economics.
    RePEc:wyz:journl:id:270.

    Full description at Econpapers || Download paper

  15. Optimism, pessimism and financial bubbles. (2012). Wigniolle, Bertrand.
    In: Documents de travail du Centre d'Economie de la Sorbonne.
    RePEc:mse:cesdoc:12005.

    Full description at Econpapers || Download paper

  16. Unfunded Pensions and Endogenous Labor Supply. (2012). Bhattacharya, Joydeep ; Andersen, Torben M.
    In: Staff General Research Papers Archive.
    RePEc:isu:genres:34912.

    Full description at Econpapers || Download paper

  17. Optimism, pessimism and financial bubbles. (2012). Wigniolle, Bertrand.
    In: PSE - Labex OSE-Ouvrir la Science Economique.
    RePEc:hal:pseose:halshs-00673892.

    Full description at Econpapers || Download paper

  18. Optimism, pessimism and financial bubbles. (2012). Wigniolle, Bertrand.
    In: Post-Print.
    RePEc:hal:journl:halshs-00673892.

    Full description at Econpapers || Download paper

  19. Optimism, pessimism and financial bubbles. (2012). Wigniolle, Bertrand.
    In: Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers).
    RePEc:hal:cesptp:halshs-00673892.

    Full description at Econpapers || Download paper

  20. Bubbles and capital flows. (2012). Ventura, Jaume.
    In: Journal of Economic Theory.
    RePEc:eee:jetheo:v:147:y:2012:i:2:p:738-758.

    Full description at Econpapers || Download paper

  21. Understanding Bubbly Episodes. (2012). Martin, Alberto ; Carvalho, Vasco ; Ventura, Jaume.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:8924.

    Full description at Econpapers || Download paper

  22. Tax Policy and the Efficiency of U.S. Direct Investment Abroad. (2011). Hines, James ; Desai, Mihir A. ; Hines, James R. Jr., ; Foley, Fritz C..
    In: National Tax Journal.
    RePEc:ntj:journl:v:64:y:2011:i:4:p:1055-82.

    Full description at Econpapers || Download paper

  23. Intangible Capital, Relative Asset Shortages and Bubbles. (2011). Giglio, Stefano ; Severo, Tiago.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2011/271.

    Full description at Econpapers || Download paper

  24. The Macroeconomics of TANSTAAFL. (2011). Trimborn, Timo ; Steger, Thomas ; Grossmann, Volker.
    In: Hannover Economic Papers (HEP).
    RePEc:han:dpaper:dp-482.

    Full description at Econpapers || Download paper

  25. The Macroeconomics of TANSTAAFL. (2011). Trimborn, Timo ; Steger, Thomas ; Grossmann, Volker.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_3651.

    Full description at Econpapers || Download paper

  26. Debt Policy in a Competitive Two-Sector Overlapping Generations Model. (2010). Sen, Partha.
    In: Working Papers.
    RePEc:ess:wpaper:id:2914.

    Full description at Econpapers || Download paper

  27. Comparing public attitudes toward providing for the livelihood of the elderly in two aging societies: Germany and Japan. (2010). Hayo, Bernd ; Ono, Hiroyuki.
    In: Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics).
    RePEc:eee:soceco:v:39:y:2010:i:1:p:72-80.

    Full description at Econpapers || Download paper

  28. The Zilcha criteria for dynamic inefficiency reconsidered. (2009). Barbie, Martin ; Kaul, Ashok.
    In: Economic Theory.
    RePEc:spr:joecth:v:40:y:2009:i:2:p:339-348.

    Full description at Econpapers || Download paper

  29. Overlapping Generations: the First Jubilee. (2008). Weil, Philippe.
    In: Sciences Po publications.
    RePEc:spo:wpmain:info:hdl:2441/8712.

    Full description at Econpapers || Download paper

  30. Asset prices, debt constraints and inefficiency. (2008). Reichlin, Pietro ; Bloise, Gaetano.
    In: Departmental Working Papers of Economics - University 'Roma Tre'.
    RePEc:rtr:wpaper:0089.

    Full description at Econpapers || Download paper

  31. Asset Prices, Debt Constraints and Inefficiency. (2008). Reichlin, Pietro ; Bloise, Gaetano.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:6779.

    Full description at Econpapers || Download paper

  32. Fertility and prosperity : links between demography and economic growth. (2008). Gacs, Vera ; Munz, Sonja ; Werding, Martin.
    In: ifo Forschungsberichte.
    RePEc:ces:ifofob:42.

    Full description at Econpapers || Download paper

  33. Fiscal Reform, Growth and Current Account Dynamics. (2007). Day, Creina.
    In: ANU Working Papers in Economics and Econometrics.
    RePEc:acb:cbeeco:2007-485.

    Full description at Econpapers || Download paper

  34. Testing the sustainability of German fiscal policy: evidence for the period 1960€“2003. (2006). Semmler, Willi ; Greiner, Alfred.
    In: Empirica.
    RePEc:kap:empiri:v:33:y:2006:i:2:p:127-140.

    Full description at Econpapers || Download paper

  35. Bubbles and Capital Flow Volatility: Causes and Risk Management. (2005). KRISHNAMURTHY, ARVIND ; Caballero, Ricardo.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:11618.

    Full description at Econpapers || Download paper

  36. Social Security Privatization with Elastic Labor Supply and Second-Best Taxes. (2005). Smetters, Kent.
    In: Working Papers.
    RePEc:mrr:papers:wp092.

    Full description at Econpapers || Download paper

  37. Pareto Improving Social Security Reform when Financial Markets Are Incomplete. (2005). Kubler, Felix ; Krueger, Dirk.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:5039.

    Full description at Econpapers || Download paper

  38. La vigilanza sul sistema finanziario: obiettivi, assetti e approcci. (2004). Sarcinelli, Mario.
    In: Moneta e Credito.
    RePEc:psl:moneta:2004:31.

    Full description at Econpapers || Download paper

  39. Una proposta di riforma per il sistema pensionistico italiano. (2004). Marchionne, Francesco.
    In: Moneta e Credito.
    RePEc:psl:moneta:2004:23.

    Full description at Econpapers || Download paper

  40. Designing social security - a portfolio choice approach. (2004). Matsen, Egil ; Thogersen, Oystein.
    In: European Economic Review.
    RePEc:eee:eecrev:v:48:y:2004:i:4:p:883-904.

    Full description at Econpapers || Download paper

  41. Bubbles and Self-enforcing Debt (October 2006, with Guido Lorenzoni). (2003). Hellwig, Christian.
    In: UCLA Economics Online Papers.
    RePEc:cla:uclaol:229.

    Full description at Econpapers || Download paper

  42. The political economy of social security: a survey. (2002). Profeta, Paola ; Galasso, Vincenzo.
    In: European Journal of Political Economy.
    RePEc:eee:poleco:v:18:y:2002:i:1:p:1-29.

    Full description at Econpapers || Download paper

  43. Government Debt as Insurance against Macroeconomic Risk. (2001). Hagedorn, Marcus ; Barbie, Martin ; Kaul, Ashok.
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp412.

    Full description at Econpapers || Download paper

  44. (Partial) privatization social security: The Chilean model - a lesson to follow?. (2000). Eisen, Roland.
    In: CFS Working Paper Series.
    RePEc:zbw:cfswop:200013.

    Full description at Econpapers || Download paper

  45. National and international privatisation of pensions. (2000). Pemberton, James.
    In: European Economic Review.
    RePEc:eee:eecrev:v:44:y:2000:i:10:p:1873-1896.

    Full description at Econpapers || Download paper

  46. Aspects of Fiscal Performance in Some Transition Economies Under Fund-Supported Programs. (1997). Buiter, Willem.
    In: CEP Discussion Papers.
    RePEc:cep:cepdps:dp0333.

    Full description at Econpapers || Download paper

  47. Panel Discussion: implications of growth theory for macro-policy: what have we learned?. (1996). Mateus, Abel M..
    In: Conference Series ; [Proceedings].
    RePEc:fip:fedbcp:y:1996:i:jun:p:286-297:n:40.

    Full description at Econpapers || Download paper

  48. Would Privatizing Social Security Raise Economic Welfare?. (1995). .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:5281.

    Full description at Econpapers || Download paper

  49. Government budget deficits and trade deficits: are present value constraints satisfied in long-term data?. (1995). Rogers, John ; Ahmed, Shaghil.
    In: International Finance Discussion Papers.
    RePEc:fip:fedgif:494.

    Full description at Econpapers || Download paper

  50. Intergenerational risk sharing and social security in an economy with land. (1993). Richter, Wolfram.
    In: Journal of Economics.
    RePEc:kap:jeczfn:v:58:y:1993:i:1:p:91-103.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-09-28 00:20:45 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.