Research classified by Journal of Economic Literature (JEL) codes

---

Top JEL
/ H: Public Economics
/ / H2: Taxation, Subsidies, and Revenue
/ / / H20: General
/ / / H21: Efficiency; Optimal Taxation
/ / / H22: Incidence
/ / / H23: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
/ / / H24: Personal Income and Other Nonbusiness Taxes and Subsidies
/ / / H25: Business Taxes and Subsidies
/ / / H26: Tax Evasion and Avoidance
/ / / H27: Other Sources of Revenue
/ / / H29: Other

2021

• Pascal Belan & Erwan Moussault, 2021, "Long-run inheritance tax and capital income tax with rational altruism," Economics Bulletin, AccessEcon, volume 41, issue 1, pages 7182-7191.
• Martin Ambassa Messy & Itchoko Motande Mondjeli Mwa Ndjokou, 2021, "Taxation and Income Inequality in Sub-Saharan Africa," Economics Bulletin, AccessEcon, volume 41, issue 3, pages 1153-1164.
• Mark Edem Kunawotor & Charles Barnor & Raymond Dziwornu, 2021, "The Income Redistributive Effects of Taxes in Africa," Economics Bulletin, AccessEcon, volume 41, issue 3, pages 1579-1591.
• Jiaqi Chen & Sang-Ho Lee & Timur K. Muminov, 2021, "Welfare-reducing discriminatory output subsidies with mixed ownership and R&D," Economics Bulletin, AccessEcon, volume 41, issue 3, pages 1592-1602.
• Kenichi Kurita, 2021, "Welfare analysis of alternative poverty alleviation policies," Economics Bulletin, AccessEcon, volume 41, issue 4, pages 2484-2494.
• Yuya Kikuchi, 2021, "Entry in Tax Competition and Intergovernmental Transfer," Economics Bulletin, AccessEcon, volume 41, issue 4, pages 2445-2450.
• Akihiko Yanase & Keita Kamei, 2021, "Does more stringent environmental policy harm or benefit polluting firms? A GOLE approach," Economics Bulletin, AccessEcon, volume 41, issue 4, pages 2267-2274.
• Rubene, Ieva & Koester, Gerrit, 2021, "Recent dynamics in energy inflation: the role of base effects and taxes," Economic Bulletin Boxes, European Central Bank, volume 3.
• Ratna Vadra, 2021, "Public Finances of India: Are you surprised?," International Journal of Economics and Financial Issues, Econjournals, volume 11, issue 6, pages 48-55.
• Saring Suhendro & Mega Matalia & Sari Indah Oktanti Sembiring, 2021, "Public Sector Policy of Estimating Model for Renewable Energy," International Journal of Energy Economics and Policy, Econjournals, volume 11, issue 5, pages 609-613.
• Mardani, Moloud & Tsolakis, Athanasios & Nozari, Hadi & Martin Herreros, Jose & Wahbi, Ammar & Sittichompoo, Sak, 2021, "Synergies in renewable fuels and exhaust heat thermochemical recovery in low carbon vehicles," Applied Energy, Elsevier, volume 302, issue C, DOI: 10.1016/j.apenergy.2021.117491.
• Day, Creina & Day, Garth, 2021, "Aging, voters and lower income tax: A role for pension design," Economic Modelling, Elsevier, volume 94, issue C, pages 560-569, DOI: 10.1016/j.econmod.2020.02.002.
• Wan, Jing & Zhang, Jie, 2021, "Optimal growth through innovation, investment, and labor," European Economic Review, Elsevier, volume 132, issue C, DOI: 10.1016/j.euroecorev.2020.103644.
• Okonkwo, Jennifer Uju, 2021, "Welfare effects of carbon taxation on South African households," Energy Economics, Elsevier, volume 96, issue C, DOI: 10.1016/j.eneco.2020.104903.
• Yilmaz, Harun & Yilmaz, Ilker, 2021, "Flame and instability characteristics of high hydrogen content gas mixtures," Energy, Elsevier, volume 223, issue C, DOI: 10.1016/j.energy.2021.120084.
• Taghavifar, Hadi, 2021, "Fuel cell hybrid range-extender vehicle sizing: Parametric power optimization," Energy, Elsevier, volume 229, issue C, DOI: 10.1016/j.energy.2021.120786.
• Duan, Dengle & Feng, Zhiqiang & Dong, Xiaoyong & Chen, Xiaoru & Zhang, Yayun & Wan, Kun & Wang, Yunpu & Wang, Qin & Xiao, Gengsheng & Liu, Huifan & Ruan, Roger, 2021, "Improving bio-oil quality from low-density polyethylene pyrolysis: Effects of varying activation and pyrolysis parameters," Energy, Elsevier, volume 232, issue C, DOI: 10.1016/j.energy.2021.121090.
• Solaymani, Saeed, 2021, "Which government supports are beneficial for the transportation subsectors," Energy, Elsevier, volume 235, issue C, DOI: 10.1016/j.energy.2021.121349.
• Van, Huong Vu & Ly, Kim Cuong, 2021, "Does rising corporate social responsibility promote firm tax payments? New perspectives from a quantile approach," International Review of Financial Analysis, Elsevier, volume 77, issue C, DOI: 10.1016/j.irfa.2021.101857.
• Jacquemet, Nicolas & Luchini, Stéphane & Malézieux, Antoine, 2021, "Does voting on tax fund destination imply a direct democracy effect?," International Review of Law and Economics, Elsevier, volume 67, issue C, DOI: 10.1016/j.irle.2021.106003.
• Ogawa, Hikaru, 2021, "Partial environmental tax coordination and political delegation," Journal of Environmental Economics and Management, Elsevier, volume 110, issue C, DOI: 10.1016/j.jeem.2021.102565.
• Qiang, Christine Zhenwei & Wang, He & Xu, L. Colin, 2021, "Ownership, Enforcement, and the Effects of Business Environment," Journal of Government and Economics, Elsevier, volume 2, issue C, DOI: 10.1016/j.jge.2021.100007.
• Klein, Paul & Ventura, Gustavo, 2021, "Taxation, expenditures and the Irish miracle," Journal of Monetary Economics, Elsevier, volume 117, issue C, pages 1062-1077, DOI: 10.1016/j.jmoneco.2020.08.004.
• Demirel, Ufuk Devrim, 2021, "The short-term effects of tax changes: The role of state dependence," Journal of Monetary Economics, Elsevier, volume 117, issue C, pages 918-934, DOI: 10.1016/j.jmoneco.2020.07.002.
• Bergstrom, Katy & Dodds, William, 2021, "Optimal taxation with multiple dimensions of heterogeneity," Journal of Public Economics, Elsevier, volume 200, issue C, DOI: 10.1016/j.jpubeco.2021.104442.
• Saez, Emmanuel & Schoefer, Benjamin & Seim, David, 2021, "Hysteresis from employer subsidies," Journal of Public Economics, Elsevier, volume 200, issue C, DOI: 10.1016/j.jpubeco.2021.104459.
• Jiang, Runren & Lu, Guanghua & Liu, Jianchao & Wu, Donghai & Yan, Zhenhua & Wang, Yonghua, 2021, "Incorporation of π-conjugated molecules as electron donors in g-C3N4 enhances photocatalytic H2-production," Renewable Energy, Elsevier, volume 164, issue C, pages 531-540, DOI: 10.1016/j.renene.2020.09.040.
• Park, Jun-Gyu & Kwon, Hye-Jeong & Cheon, A-In & Jun, Hang-Bae, 2021, "Jet-nozzle based improvement of dissolved H2 concentration for efficient in-situ biogas upgrading in an up-flow anaerobic sludge blanket (UASB) reactor," Renewable Energy, Elsevier, volume 168, issue C, pages 270-279, DOI: 10.1016/j.renene.2020.12.019.
• Liu, Enli & Lin, Xue & Hong, Yuanzhi & Yang, Lan & Luo, Bifu & Shi, Weilong & Shi, Junyou, 2021, "Rational copolymerization strategy engineered C self-doped g-C3N4 for efficient and robust solar photocatalytic H2 evolution," Renewable Energy, Elsevier, volume 178, issue C, pages 757-765, DOI: 10.1016/j.renene.2021.06.066.
• Shao, Lei & Zhang, Xiaonan & Zhao, Chenxi & Qu, Yingxia & Saxén, Henrik & Zou, Zongshu, 2021, "Computational analysis of hydrogen reduction of iron oxide pellets in a shaft furnace process," Renewable Energy, Elsevier, volume 179, issue C, pages 1537-1547, DOI: 10.1016/j.renene.2021.07.108.
• Zhang, Jun & Zhang, Caizhi & Li, Jin & Deng, Bo & Fan, Min & Ni, Meng & Mao, Zhanxin & Yuan, Honggeng, 2021, "Multi-perspective analysis of CO poisoning in high-temperature proton exchange membrane fuel cell stack via numerical investigation," Renewable Energy, Elsevier, volume 180, issue C, pages 313-328, DOI: 10.1016/j.renene.2021.08.089.
• Jensen, M.B. & Ottosen, L.D.M. & Kofoed, M.V.W., 2021, "H2 gas-liquid mass transfer: A key element in biological Power-to-Gas methanation," Renewable and Sustainable Energy Reviews, Elsevier, volume 147, issue C, DOI: 10.1016/j.rser.2021.111209.
• Cha, Junyoung & Park, Yongha & Brigljević, Boris & Lee, Boreum & Lim, Dongjun & Lee, Taeho & Jeong, Hyangsoo & Kim, Yongmin & Sohn, Hyuntae & Mikulčić, Hrvoje & Lee, Kyung Moon & Nam, Dong Hoon & Lee,, 2021, "An efficient process for sustainable and scalable hydrogen production from green ammonia," Renewable and Sustainable Energy Reviews, Elsevier, volume 152, issue C, DOI: 10.1016/j.rser.2021.111562.
• Lucas Javaudin & Andrea Araldo & André de Palma, 2021, "Large-Scale Allocation of Personalized Incentives," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2021-08.
• Sèna Kimm Gnangnon, 2021, "Tax revenue instability and tax revenue in developed and developing countries," Applied Economic Analysis, Emerald Group Publishing Limited, volume 30, issue 88, pages 18-37, August, DOI: 10.1108/AEA-09-2020-0133.
• Asma Raies, 2021, "Islamic work ethics as a key engine of endogenous economic growth," Islamic Economic Studies, Emerald Group Publishing Limited, volume 29, issue 2, pages 86-99, October, DOI: 10.1108/IES-02-2021-0009.
• Thanatchaporn Jaruwanakul & Rawin Vongurai, 2021, "Determinants of Employee Innovative Behavior in Thai Real Estate Companies," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 303-317.
• Chompu Nuangjamnong, 2021, "Investigation of Factors Influencing Students’ Intention to Use Banking Services through Smartphone Devices during COVID-19 Pandemic," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 331-346.
• Kitikorn Dowpiset & Chompu Nuangjamnong, 2021, "An Investigation of Factors Affecting Intention to Comply Thailand PDPA with E-Services in Private University towards Social Media," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 374-393.
• Artur Holuj, 2021, "Externalities in the Light of Selected Spatial Economy Issues - Contribution to the Discussion," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 3-21.
• Malgorzata Galecka & Katarzyna Smolny, 2021, "Productivity of Public Theatres in the Times of COVID-19: The Example of Polish Theatres," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 667-678.
• Valerie Vandermeulen & Werner Roeger, 2021, "Trend Capital when Goods and Capital Market Frictions Exist," European Economy - Discussion Papers, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 145, Jul.
• Isaac K. Ofori & Camara K. Obeng & Peter Y. Mwinlaaru, 2021, "Effect of Exchange Rate Volatility on Tax Revenue Performance in Sub-Saharan Africa," Working Papers, European Xtramile Centre of African Studies (EXCAS), number 21/031, Jan.
• Isaac K. Ofori & Pamela E. Ofori & Simplice A. Asongu, 2021, "Towards Efforts to Enhance Tax Revenue Mobilisation in Africa: Exploring Synergies between Industrialisation and ICTs," Working Papers, European Xtramile Centre of African Studies (EXCAS), number 21/058, Jan.
• Milogolov Nikolai & Berberov A., 2021, "Challenges of international business taxation in the context of digitalization," Published Papers, Gaidar Institute for Economic Policy, number ppaper-2021-1138, revised 2021.
• Arik Levinson, 2021, "America’s Regressive Wealth Tax: State and Local Property Taxes," Working Papers, Georgetown University, Department of Economics, number gueconwpa~21-21-18, Jul.
• Ajay Chhibber, 2021, "India's Interventionist State: Reduce Its Scope and Improve Its Capability," Working Papers, The George Washington University, Institute for International Economic Policy, number 2021-02, Feb.
• Nicolas Jacquemet & Stéphane Luchini & Antoine Malézieux, 2021, "Does voting on tax fund destination imply a direct democracy effect?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-03277339, Sep, DOI: 10.1016/j.irle.2021.106003.
• Mathias Reynaert & James M. Sallee, 2021, "Who Benefits When Firms Game Corrective Policies?," Post-Print, HAL, number hal-03167777, Feb, DOI: 10.1257/pol.20190019.
• Mohamed Saleh & Jean Tirole, 2021, "Taxing identity: theory and evidence from early Islam," Post-Print, HAL, number hal-03352999, Jul, DOI: 10.3982/ECTA17265.
• Helmuth Cremer & Chiara Canta, 2021, "Opting out and topping up reconsidered: Informal care under uncertain altruism," Post-Print, HAL, number hal-03353134, Feb, DOI: 10.1111/caje.12501.
• Nicolas Jacquemet & Stéphane Luchini & Antoine Malézieux, 2021, "Does voting on tax fund destination imply a direct democracy effect?," Post-Print, HAL, number halshs-03277339, Sep, DOI: 10.1016/j.irle.2021.106003.
• Nicolas Jacquemet & Stéphane Luchini & Antoine Malézieux, 2021, "Does voting on tax fund destination imply a direct democracy effect?," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-03277339, Sep, DOI: 10.1016/j.irle.2021.106003.
• Massimo Baldini & Leonzio Rizzo, 2021, "Flat Tax: European Experiences and the Italian Proposals," Hacienda Pública Española / Review of Public Economics, IEF, volume 238, issue 3, pages 137-162, September.
• Shuoheng Niu & Hong Fan & Liqiang Chen & Qi Liu, 2021, "The Association Between Tax Aggressiveness And Environmental Protection In Chinese Public Firms," Accounting & Taxation, The Institute for Business and Finance Research, volume 13, issue 1, pages 31-43.
• Joel HELLIER, 2021, "Globalization and Inequality in Advanced Economies: A Provisional Assessment," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 575, Feb.
• Michael Christl & Alain Bélanger & Alessandra Conte & Jacopo Mazza & Edlira Narazani, 2021, "The fiscal impact of immigration in the EU," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2021-01, Apr.
• Andreas THIEMANN & Diana OGNYANOVA & Edlira NARAZANI & Balazs PALVOLGYI & Athena Kalyva & Alexander LEODOLTER, 2021, "Shifting the Tax Burden away from Labour towards Inheritances and Gifts – Simulation results for Germany," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2021-16, Dec.
• Cipriani, Giam Pietro & Fioroni, Tamara, 2021, "Social Security and Endogenous Demographic Change: Child Support and Retirement Policies," IZA Discussion Papers, Institute of Labor Economics (IZA), number 14018, Jan.
• Friedson, Andrew I. & Li, Moyan & Meckel, Katherine & Rees, Daniel I. & Sacks, Daniel W., 2021, "Cigarette Taxes, Smoking, and Health in the Long Run," IZA Discussion Papers, Institute of Labor Economics (IZA), number 14644, Aug.
• Woo, Seokjin & Aum, Sangmin & Kim, Dohyung & Moon, Heyjin & Lee, Soohyung, 2021, "Consumption Response to Seoul's COVID-19 Shopping Coupons: Evidence from Consumer Data," IZA Discussion Papers, Institute of Labor Economics (IZA), number 14662, Aug.
• Rickne, Johanna, 2021, "Who Cleans My House If the Government Pays? Disadvantaged Labor Market Groups in the Tax-Subsidized Domestic Service Sector," IZA Policy Papers, Institute of Labor Economics (IZA), number 171, Jan.
• Stefan Szymanski, 2021, "On the Incidence of an Ad Valorem Tax: The Adoption of VAT in the UK and Cost Pass Through by English Football Clubs," De Economist, Springer, volume 169, issue 1, pages 37-61, February, DOI: 10.1007/s10645-020-09376-9.
• Hrushikesh Mallick, 2021, "Do governance quality and ICT infrastructure influence the tax revenue mobilisation? An empirical analysis for India," Economic Change and Restructuring, Springer, volume 54, issue 2, pages 371-415, May, DOI: 10.1007/s10644-020-09282-9.
• Jaime Vallés-Giménez & Anabel Zárate-Marco, 2021, "A Spatial Dynamic Model for Export Intensity of Hazardous Industrial Waste: The Incentive Effect of Regional Environmental Policies," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 80, issue 4, pages 859-888, December, DOI: 10.1007/s10640-021-00612-7.
• Rosella Levaggi & Paolo M. Panteghini, 2021, "Public expenditure spillovers: an explanation for heterogeneous tax reaction functions," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 3, pages 497-514, June, DOI: 10.1007/s10797-020-09620-7.
• Ottmar Edenhofer & Max Franks & Matthias Kalkuhl, 2021, "Pigou in the 21st Century: a tribute on the occasion of the 100th anniversary of the publication of The Economics of Welfare," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 5, pages 1090-1121, October, DOI: 10.1007/s10797-020-09653-y.
• David R. Agrawal & Ronald B. Davies & Sara LaLumia & Nadine Riedel & Kimberley Scharf, 2021, "A snapshot of public finance research from immediately prior to the pandemic: IIPF 2020," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 5, pages 1276-1297, October, DOI: 10.1007/s10797-021-09693-y.
• Marco Schito, 2021, "A Sectoral Approach to the Politics of State Aid in the European Union: an Analysis of the European Automotive Industry," Journal of Industry, Competition and Trade, Springer, volume 21, issue 1, pages 1-31, March, DOI: 10.1007/s10842-020-00348-y.
• Patric H. Hendershott & Kyung-Hwan Kim & Jin Man Lee & James D. Shilling, 2021, "Announcement Effects: Taxation of Housing Capital Gains in Seoul," The Journal of Real Estate Finance and Economics, Springer, volume 62, issue 3, pages 319-341, April, DOI: 10.1007/s11146-019-09739-3.
• Ginters Buss & Patrick Gruning & Olegs Tkacevs, 2021, "Choosing the European Fiscal Rule," Working Papers, Latvijas Banka, number 2021/03, Nov.
• Raj Chetty & John N. Friedman & Janet C. Gornick & Barry Johnson & Arthur Kennickell, 2021, "Introduction to "Measuring Distribution and Mobility of Income and Wealth"," NBER Chapters, National Bureau of Economic Research, Inc, "Measuring Distribution and Mobility of Income and Wealth".
• Jacob Goldin & Elaine Maag & Katherine Michelmore, 2021, "Estimating the Net Fiscal Cost of a Child Tax Credit Expansion," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 36".
• Natasha Sarin & Lawrence Summers & Owen Zidar & Eric Zwick, 2021, "Rethinking How We Score Capital Gains Tax Reform," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 36".
• Suresh Nallareddy & Ethan Rouen & Juan Carlos Suárez Serrato, 2021, "Do Corporate Tax Cuts Increase Income Inequality?," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 36".
• Natasha Sarin & Lawrence H. Summers & Owen M. Zidar & Eric Zwick, 2021, "Rethinking How We Score Capital Gains Tax Reform," NBER Working Papers, National Bureau of Economic Research, Inc, number 28362, Jan.
• Cecile Gaubert & Patrick M. Kline & Damián Vergara & Danny Yagan, 2021, "Trends in U.S. Spatial Inequality: Concentrating Affluence and a Democratization of Poverty," NBER Working Papers, National Bureau of Economic Research, Inc, number 28385, Jan.
• Yonatan Berman & Salvatore Morelli, 2021, "On the Distribution of Estates and the Distribution of Wealth: Evidence from the Dead," NBER Working Papers, National Bureau of Economic Research, Inc, number 28546, Mar.
• Soeren J. Henn & Christian Mastaki Mugaruka & Miguel Ortiz & Raúl Sánchez de la Sierra & David Qihang Wu, 2021, "Monopoly of Taxation Without a Monopoly of Violence: The Weak State’s Trade-Offs From Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 28631, Apr.
• Ying Fan & Ge Zhang, 2021, "The Welfare Effect of a Consumer Subsidy with Price Ceilings: The Case of Chinese Cell Phones," NBER Working Papers, National Bureau of Economic Research, Inc, number 28659, Apr.
• Lucas Goodman & Katherine Lim & Bruce Sacerdote & Andrew Whitten, 2021, "How Do Business Owners Respond to a Tax Cut? Examining the 199A Deduction for Pass-through Firms," NBER Working Papers, National Bureau of Economic Research, Inc, number 28680, Apr.
• Dani Rodrik & Stefanie Stantcheva, 2021, "A Policy Matrix for Inclusive Prosperity," NBER Working Papers, National Bureau of Economic Research, Inc, number 28736, Apr.
• Johannes Brumm & Xiangyu Feng & Laurence J. Kotlikoff & Felix Kubler, 2021, "When Interest Rates Go Low, Should Public Debt Go High?," NBER Working Papers, National Bureau of Economic Research, Inc, number 28951, Jun.
• John Cawley & Michael R. Daly & Rebecca Thornton, 2021, "The Effect of Beverage Taxes on Youth Consumption and BMI: Evidence from Mauritius," NBER Working Papers, National Bureau of Economic Research, Inc, number 28960, Jun.
• Mikhail Golosov & Michael Graber & Magne Mogstad & David Novgorodsky, 2021, "How Americans Respond to Idiosyncratic and Exogenous Changes in Household Wealth and Unearned Income," NBER Working Papers, National Bureau of Economic Research, Inc, number 29000, Jul.
• Paul R. Organ & Alex Ruda & Joel Slemrod & Alex Turk, 2021, "Do Collateral Sanctions Work? Evidence from the IRS’ Passport Certification and Revocation Process," NBER Working Papers, National Bureau of Economic Research, Inc, number 29029, Jul.
• Miguel Almunia & Jonas Hjort & Justine Knebelmann & Lin Tian, 2021, "Strategic or Confused Firms? Evidence from "Missing" Transactions in Uganda," NBER Working Papers, National Bureau of Economic Research, Inc, number 29059, Jul.
• Andrew I. Friedson & Moyan Li & Katherine Meckel & Daniel I. Rees & Daniel W. Sacks, 2021, "Cigarette Taxes, Smoking, and Health in the Long-Run," NBER Working Papers, National Bureau of Economic Research, Inc, number 29145, Aug.
• Benjamin R. Handel & Jonathan T. Kolstad, 2021, "The Affordable Care Act After a Decade: Industrial Organization of the Insurance Exchanges," NBER Working Papers, National Bureau of Economic Research, Inc, number 29178, Aug.
• Rahi Abouk & Charles J. Courtemanche & Dhaval M. Dave & Bo Feng & Abigail S. Friedman & Johanna Catherine Maclean & Michael F. Pesko & Joseph J. Sabia & Samuel Safford, 2021, "Intended and Unintended Effects of E-cigarette Taxes on Youth Tobacco Use," NBER Working Papers, National Bureau of Economic Research, Inc, number 29216, Sep.
• Andrew I. Friedson & Moyan Li & Katherine Meckel & Daniel I. Rees & Daniel W. Sacks, 2021, "Exposure to Cigarette Taxes as a Teenager and the Persistence of Smoking into Adulthood," NBER Working Papers, National Bureau of Economic Research, Inc, number 29325, Oct.
• Jacob Goldin & Elaine Maag & Katherine Michelmore, 2021, "Estimating the Net Fiscal Cost of a Child Tax Credit Expansion," NBER Working Papers, National Bureau of Economic Research, Inc, number 29342, Oct.
• Stefanie Stantcheva, 2021, "The Effects of Taxes on Innovation: Theory and Empirical Evidence," NBER Working Papers, National Bureau of Economic Research, Inc, number 29359, Oct.
• Kevin Corinth & Bruce D. Meyer & Matthew Stadnicki & Derek Wu, 2021, "The Anti-Poverty, Targeting, and Labor Supply Effects of Replacing a Child Tax Credit with a Child Allowance," NBER Working Papers, National Bureau of Economic Research, Inc, number 29366, Oct.
• Stefanie Stantcheva, 2021, "Perceptions and Preferences for Redistribution," NBER Working Papers, National Bureau of Economic Research, Inc, number 29370, Oct.
• Matthew Smith & Owen M. Zidar & Eric Zwick, 2021, "Top Wealth in America: New Estimates and Implications for Taxing the Rich," NBER Working Papers, National Bureau of Economic Research, Inc, number 29374, Oct.
• Presiana Nenkova, 2021, "Tax Decentralization – Approaches to Vertical Tax Revenue Structuring in the Public Sector," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 1-65–92, December.
• Ana Cinta González Cabral & Silvia Appelt & Tibor Hanappi, 2021, "Corporate effective tax rates for R&D: The case of expenditure-based R&D tax incentives," OECD Taxation Working Papers, OECD Publishing, number 54, Jul, DOI: 10.1787/ff9a104f-en.
• ‪Emanuele Ciani & Louis Fréget & Thomas Manfredi, 2021, "Learning about inequality and demand for redistribution: A meta-analysis of in-survey informational experiments," OECD Papers on Well-being and Inequalities, OECD Publishing, number 02, Nov, DOI: 10.1787/8876ec48-en.
• Christian Ragacs & Lukas Reiss, 2021, "Austria’s labor market during the COVID-19 crisis," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue Q2/21, pages 59-78.
• Emil Gheorghe GUIAȘ & CodruÈ›a Mihaela HÄ‚INEALÄ‚, 2021, "Tax Avoidance And Tax Evasion In Eu: Trends And Effects," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 30, issue 2, pages 229-238, December.
• Acciari, Paolo & Morelli, Salvatore, 2021, "Wealth Transfers and Net Wealth at Death: Evidence from the Italian Inheritance Tax Records 1995–2016," SocArXiv, Center for Open Science, number 87nmv, Jul, DOI: 10.31219/osf.io/87nmv.
• Berman, Yonatan & Morelli, Salvatore, 2021, "On the Distribution of Estates and the Distribution of Wealth: Evidence from the Dead," SocArXiv, Center for Open Science, number n5rvc, Mar, DOI: 10.31219/osf.io/n5rvc.
• Laurence Kotlikoff & Felix Kubler & Andrey Polbin & Simon Scheidegger, 2021, "Pareto-improving carbon-risk taxation
  [The environment and directed technical change]," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, volume 36, issue 107, pages 551-589.
• Richard McManus & F Gulcin Ozkan & Dawid Trzeciakiewicz, 2021, "Fiscal consolidations and distributional effects: which form of fiscal austerity is least harmful?," Oxford Economic Papers, Oxford University Press, volume 73, issue 1, pages 317-349.
• Jie Zhang, 2021, "Optimal taxation with externalities of consumption and education spending," Oxford Economic Papers, Oxford University Press, volume 73, issue 1, pages 460-478.
• Pablo Kurlat & Florian Scheuer, 2021, "Signalling to Experts," The Review of Economic Studies, Review of Economic Studies Ltd, volume 88, issue 2, pages 800-850.
• Facundo Piguillem & Alessandro Riboni, 2021, "Fiscal Rules as Bargaining Chips
  [Growth in the Shadow of Expropriation]," The Review of Economic Studies, Review of Economic Studies Ltd, volume 88, issue 5, pages 2439-2478.
• Oаnа OÑ€rișаn & Ð nа-Mаriа Dumitrаche (Serbаnescu), 2021, "The Imраct of Tаx Evаsion on Fiscаl Equity in Romаniа in the Ð eriod 2010-2020," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 807-812, August.
• Balázs Égert, 2021, "Investment in OECD Countries: a Primer," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, volume 63, issue 2, pages 200-223, June, DOI: 10.1057/s41294-021-00146-3.
• Chakunda, Vincent & Dzingirai, Canicio & Chikerema, Arthur, 2021, "Modelling Intergovernmental Fiscal Equalisation in Zimbabwe — Towards Resolving Vertical and Horizontal Fiscal Imbalances," Public Finance Quarterly, Corvinus University of Budapest, volume 66, issue 4, pages 535-550, DOI: https://doi.org/10.35551/PFQ_2021_4.
• Jariani, Farzaneh, 2021, "The Crowding Out and Crowding In Effects of the Government Fiscal Policy on the Real Estate Investment and Public Prosperity in Iran," MPRA Paper, University Library of Munich, Germany, number 105506, Jan.
• Kurita, Kenichi, 2021, "Comparative institutional analysis of poverty-alleviation systems: Does basic income improve social welfare?," MPRA Paper, University Library of Munich, Germany, number 107177, Apr.
• Marcon, Giulio, 2021, "La ricchezza in Italia Rapporto di ricerca
  [Wealth in Italy. Research Report]," MPRA Paper, University Library of Munich, Germany, number 107809, May.
• Mannan, Kazi Abdul & Farhana, Khandaker Mursheda & Chowdhury, G. M. Omar Faruque, 2021, "Social Network and Tax Evasion: Theoretical Model and Empirical Evidence in Bangladesh," MPRA Paper, University Library of Munich, Germany, number 108279, revised 2021.
• Konagane, Joji & Kono, Tatsuhito, 2021, "Heterogeneous Households’ Choices of Departure Time and Residential Location in a Multiple-origin Single-destination Rail System: Market Equilibrium and the First-best Solution," MPRA Paper, University Library of Munich, Germany, number 108507, Jun.
• Wagner, Omer, 2021, "Israel: Is COVID-19 expected more than a war? The increase in customs value in Israel, due to the COVID-19 increase in transport prices - the problem, and the solution," MPRA Paper, University Library of Munich, Germany, number 108808, Jul, revised 05 Aug 2021.
• Audi, Marc & Ali, Amjad & Roussel, Yannick, 2021, "Measuring the Tax Buoyancy: Empirics from South Asian Association for Regional Cooperation (SAARC)," MPRA Paper, University Library of Munich, Germany, number 109567, Jun.
• Ibrahim, Omar, 2021, "Measuring the Output Effects of Fiscal Policy in Egypt: A Disaggregated Structural VAR Analysis," MPRA Paper, University Library of Munich, Germany, number 110962, Jul.
• Nisar, Sabahat & Asif, Rabia & Ali, Amjad, 2021, "Testing the Presence of the January Effect in Developed Economies," MPRA Paper, University Library of Munich, Germany, number 112548, Oct.
• Ranjan, Harshali, 2021, "Analysing the extractive industry fiscal policies in sub-Saharan Africa," MPRA Paper, University Library of Munich, Germany, number 118520.
• Athiphat Muthitacharoen & Archawa Paweenawat & Krislert Samphantharak, 2021, "The Double-Edged Sword: Unintended Consequences of SME Promotion Policy," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 148, Feb, revised Dec 2024.
• Neryvia Pillay, 2021, "Taxpayer responsiveness to taxation Evidence from bunching at kink points of the South African income tax schedule," Working Papers, South African Reserve Bank, number 11002, Feb.
• Alina Mirela BĂLŢĂŢEANU & Emilia ŢIŢAN & Daniela MANEA & Francesca Dana ANDREESCU, 2021, "Modelling the Budget Revenues on the Basis of Appropriate Macroeconomic Indicators. A Case Study for Romania," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 3, pages 158-171, June.
• Neryvia Pillay, 2021, "Taxpayer responsiveness to taxation: Evidence from bunching at kink points of the South African income tax schedule," ERSA Working Paper Series, Economic Research Southern Africa, volume 0, issue .
• Susan Schroeder, 2021, "A Kaleckian wealth tax to support a Green New Deal," The Economic and Labour Relations Review, , volume 32, issue 2, pages 190-208, June, DOI: 10.1177/10353046211017350.
• Nazila Alinaghi & W. Robert Reed, 2021, "Taxes and Economic Growth in OECD Countries: A Meta-analysis," Public Finance Review, , volume 49, issue 1, pages 3-40, January, DOI: 10.1177/1091142120961775.
• Gustavo Canavire-Bacarreza & Maria Cecilia Deza & Osmel Manzano & Alejandro Puerta, 2021, "Revisiting tax effort in emerging markets," Public Finance Review, , volume 49, issue 6, pages 845-873, November, DOI: 10.1177/10911421221077213.
• Ewa Balcerowicz & Michał Myck & Joanna Tyrowicz & Paweł Wojciechowski & Kajetan Trzciński, 2021, "The Polish Deal: The economic consequences of the proposed new tax system," mBank - CASE Seminar Proceedings, CASE-Center for Social and Economic Research, number 0170, Oct.
• Yonatan Berman & Salvatore Morelli, 2021, "On the Distribution of Estates and the Distribution of Wealth: Evidence from the Dead," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 606, Mar.
• Constantine Angyridis & Leo Michelis, 2021, "Structural breaks, debt limits and the tax smoothing hypothesis: theory and evidence from the OECD countries," Empirical Economics, Springer, volume 60, issue 3, pages 1283-1307, March, DOI: 10.1007/s00181-019-01786-2.
• Corrado Benassi & Emanuela Randon, 2021, "The distribution of the tax burden and the income distribution: theory and empirical evidence," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 38, issue 3, pages 1087-1108, October, DOI: 10.1007/s40888-020-00207-3.
• Paolo Silvestri, 2021, "Percentage tax designation institutions. On Sugden’s contractarian account," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), volume 68, issue 1, pages 101-130, March, DOI: 10.1007/s12232-021-00364-2.
• Roberto Iacono & Marco Ranaldi, 2021, "The nexus between perceptions of inequality and preferences for redistribution," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, volume 19, issue 1, pages 97-114, March, DOI: 10.1007/s10888-020-09470-7.
• Sanjay Bhattacherjee & Palash Sarkar, 2021, "Weighted voting procedure having a unique blocker," International Journal of Game Theory, Springer;Game Theory Society, volume 50, issue 1, pages 279-295, March, DOI: 10.1007/s00182-020-00751-z.
• Pablo Beramendi & Melissa Rogers, 2021, "Disparate geography and the origins of tax capacity," The Review of International Organizations, Springer, volume 16, issue 1, pages 213-237, January, DOI: 10.1007/s11558-018-9319-2.
• Geir H. M. Bjertnæs, 2021, "Taxation of fuel and vehicles when emissions are constrained," Discussion Papers, Statistics Norway, Research Department, number 949, Mar.
• Arik Levinson, 2021, "America’s regressive wealth tax: state and local property taxes," Applied Economics Letters, Taylor & Francis Journals, volume 28, issue 14, pages 1234-1238, August, DOI: 10.1080/13504851.2020.1807458.
• Richard Blundell & Monica Costa-Dias & David Goll & Costas Meghir, 2021, "Wages, Experience, and Training of Women over the Life Cycle," Journal of Labor Economics, University of Chicago Press, volume 39, issue S1, pages 275-315, DOI: 10.1086/711400.
• David S. Lee & Pauline Leung & Christopher J. O’Leary & Zhuan Pei & Simon Quach, 2021, "Are Sufficient Statistics Necessary? Nonparametric Measurement of Deadweight Loss from Unemployment Insurance," Journal of Labor Economics, University of Chicago Press, volume 39, issue S2, pages 455-506, DOI: 10.1086/711594.
• Diane Whitmore Schanzenbach & Michael R. Strain, 2021, "Employment Effects of the Earned Income Tax Credit: Taking the Long View," Tax Policy and the Economy, University of Chicago Press, volume 35, issue 1, pages 87-129, DOI: 10.1086/713494.
• Mark Duggan & Gopi Shah Goda & Gina Li, 2021, "The Effects of the Affordable Care Act on the Near Elderly: Evidence for Health Insurance Coverage and Labor Market Outcomes," Tax Policy and the Economy, University of Chicago Press, volume 35, issue 1, pages 179-223, DOI: 10.1086/713496.
• Kalaš Branimir & Mirović Vera & Milenković Nada, 2021, "Panel Cointegration Analysis of Military Expenditure and Economic Growth in the Selected Balkan Countries," Economic Themes, Sciendo, volume 59, issue 3, pages 375-390, September, DOI: 10.2478/ethemes-2021-0021.
• Cerniauskas Nerijus & Jousten Alain, 2021, "Statutory, effective, and optimal net tax schedules in Lithuania," IZA Journal of Labor Policy, Sciendo & Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), volume 11, issue 1, pages 1-33, May, DOI: 10.2478/izajolp-2021-0005.
• Rickne Johanna, 2021, "Who cleans my house if the government pays? Refugees, low-educated workers, and long-term unemployed in tax-subsidized domestic service firms," IZA Journal of Labor Policy, Sciendo & Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), volume 11, issue 1, pages 1-37, May, DOI: 10.2478/izajolp-2021-0001.
• Frenkel Michael, 2021, "Why an Unconditional Basic Income is Highly Problematic – General Considerations and Quantitative Implications for the Case of Germany," Journal for Markets and Ethics, Sciendo, volume 9, issue 1, pages 1-13, June, DOI: 10.2478/jome-2021-0001.
• Hoy,Christopher Alexander & McKenzie,Luke & Sinning,Mathias Georg, 2021, "Improving Tax Compliance without Increasing Revenue : Evidence from Population-Wide Randomized Controlled Trials in Papua New Guinea," Policy Research Working Paper Series, The World Bank, number 9539, Feb.
• Bergstrom,Katy Ann & Dodds,William, 2021, "Optimal Taxation with Multiple Dimensions of Heterogeneity," Policy Research Working Paper Series, The World Bank, number 9572, Mar.
• Chiara Canta & Helmuth Cremer, 2021, "Opting out and topping up reconsidered: Informal care under uncertain altruism," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 54, issue 1, pages 259-283, February, DOI: 10.1111/caje.12501.
• Mohamed Saleh & Jean Tirole, 2021, "Taxing Identity: Theory and Evidence From Early Islam," Econometrica, Econometric Society, volume 89, issue 4, pages 1881-1919, July, DOI: 10.3982/ECTA17265.
• Laurence Kotlikoff & Felix Kubler & Andrey Polbin & Jeffrey Sachs & Simon Scheidegger, 2021, "Making Carbon Taxation A Generational Win Win," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 62, issue 1, pages 3-46, February, DOI: 10.1111/iere.12483.
• Hui He & Kevin X.D. Huang & Lei Ning, 2021, "Why Do Americans Spend So Much More On Health Care Than Europeans?," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 62, issue 4, pages 1363-1399, November, DOI: 10.1111/iere.12527.
• Hinterlang, Natascha & Moyen, Stéphane & Röhe, Oke & Stähler, Nikolai, 2021, "Gauging the effects of the German COVID-19 fiscal stimulus package," Discussion Papers, Deutsche Bundesbank, number 43/2021.
• Ofori, Isaac Kwesi & Obeng, Camara Kwasi & Mwinlaaru, Peter Yeltulme, 2021, "Effect of Exchange Rate Volatility on Tax Revenue Performance in Sub-Saharan Africa," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 233984.
• Pazhanisamy, R., 2021, "Union Budget 2021 of the People by the People, for the People," EconStor Research Reports, ZBW - Leibniz Information Centre for Economics, number 228757.
• Christl, Michael & Bélanger, Alain & Conte, Alessandra & Mazza, Jacopo & Narazani, Edlira, 2021, "The fiscal impact of immigration in the EU," GLO Discussion Paper Series, Global Labor Organization (GLO), number 814.
• Böhm, Jens & Peterson, Sonja, 2021, "Fossil fuel subsidy inventories vs. net carbon prices: A consistent approach for measuring fossil fuel price incentives," Kiel Working Papers, Kiel Institute for the World Economy (IfW Kiel), number 2186.
• Thi, Hoang Ha Nguyen & Weichenrieder, Alfons J., 2021, "C and S corporation banks: Did Trump's tax reform lead to differential effects?," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 328, DOI: 10.2139/ssrn.3976165.
• Clemens, Marius & Röger, Werner, 2021, "Temporary VAT Reduction during the Lockdown - Evidence from Germany," VfS Annual Conference 2021 (Virtual Conference): Climate Economics, Verein für Socialpolitik / German Economic Association, number 242459.
• Janeba, Eckhard & Dotti, Valerio, 2021, "Consistent Flexibility: Enforcement of Fiscal Rules Through Political Incentives," VfS Annual Conference 2021 (Virtual Conference): Climate Economics, Verein für Socialpolitik / German Economic Association, number 242468.

2020

• Katrine Jakobsen & Kristian Jakobsen & Henrik Kleven & Gabriel Zucman, 2020, "Wealth Taxation and Wealth Accumulation: Theory and Evidence From Denmark," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 135, issue 1, pages 329-388.
• Cristiana Ioana Șerbănel, 2020, "The Ripple Effect of COVID-19 in Romania’s Economic Environment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 510-517, August.
• Mihaela Paraschiva Luca & Bianca Cristina Ciocănea & Ioan Cosmin PiÈ›u, 2020, "Fiscal Risk Minimization Tools, Transfer Pricing Associated," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 387-395, December.
• Michele Catalano & Lorenzo Forni & Emilia Pezzolla, 2020, "Fiscal tools to reduce transition costs of climate change mitigation," "Marco Fanno" Working Papers, Dipartimento di Scienze Economiche "Marco Fanno", number 0265, Nov.
• Christopher Hoy & Luke McKenzie & Mathias Sinning, 2020, "Improving tax compliance without increasing revenue: Evidence from population-wide randomized controlled trials in Papua New Guinea," Departmental Working Papers, The Australian National University, Arndt-Corden Department of Economics, number 2020-27.
• Abban, Stanley, 2020, "On the Computation and Essence of the Nominal Convergence Criteria for Africa Currency Union: ECOWAS in Perspective," MPRA Paper, University Library of Munich, Germany, number 100215, May, revised 10 May 2020.
• Ackon, Kwabena Meneabe, 2020, "Fiscal Policy Innovations In Advanced Economies," MPRA Paper, University Library of Munich, Germany, number 100737, Feb.
• Jayasooriya, Sujith, 2020, "Macroeconometric Approach: Optimal Taxation Policies for Economic Growth in Emerging Asia," MPRA Paper, University Library of Munich, Germany, number 100748, May.
• Rashid, Muhammad Mustafa, 2020, "The Greek Letters. Scenario Analysis with a Reverse Butterfly Spread," MPRA Paper, University Library of Munich, Germany, number 101723, Mar, revised 19 May 2020.
• Yoshida, Jun & Kono, Tatsuhito, 2020, "Optimal Car-related Taxes and Pricing in Beijing Considering the Marginal Cost of Public Funds," MPRA Paper, University Library of Munich, Germany, number 101728, Jul.
• Pushkareva, Lyudmila & Pushkarev, Mikhail, 2020, "Innovative activity and some features of taxation," MPRA Paper, University Library of Munich, Germany, number 102114, May.
• Basu, Rahul & Pegg, Scott, 2020, "Minerals are a shared inheritance: Accounting for the resource curse," MPRA Paper, University Library of Munich, Germany, number 102270, Jun.
• Mannan, Kazi Abdul & Farhana, Khandaker Mursheda & Chowdhury, G. M. Omar Faruque, 2020, "Socio-economic Factors of Tax Compliance: An Empirical Study of Individual Taxpayers in the Dhaka Zones, Bangladesh," MPRA Paper, University Library of Munich, Germany, number 108278, revised 2020.
• Rakhmindyarto, Rakhmindyarto & Setyawan, Dhani, 2020, "Understanding the political challenges of introducing a carbon tax in Indonesia," MPRA Paper, University Library of Munich, Germany, number 111586, Apr, revised 02 Aug 2020.
• Terzic, Saudin & Dzakula, Miro & Muminovic, Elvir, 2020, "Tax evasion in Bosnia and Herzegovina: perceptions from taxpayers and tax inspectors," MPRA Paper, University Library of Munich, Germany, number 126646, Jan.
• Lee, Sang-Ho & Park, Chul-Hi, 2020, "Environmental Regulations in Private and Mixed Duopolies: Emission Taxes versus Green R&D Subsidies," MPRA Paper, University Library of Munich, Germany, number 98833, Feb.
• Lee, Sang-Ho & Muminov, Timur, 2020, "Partial privatization and subsidization in a time-consistent policy: output versus R&D subsidies," MPRA Paper, University Library of Munich, Germany, number 99861, Apr.
• Nicola Borri & Pietro Reichlin, 2020, "Online Appendix to "Optimal Taxation with Home Ownership and Wealth Inequality"," Online Appendices, Review of Economic Dynamics, number 19-19.
• Nicola Borri & Pietro Reichlin, 2020, "Code and data files for "Optimal Taxation with Home Ownership and Wealth Inequality"," Computer Codes, Review of Economic Dynamics, number 19-19, revised .
• Ali-Yrkkö, Jyrki & Koski, Heli & Kässi, Otto & Pajarinen, Mika & Valkonen, Tarmo & Hokkanen, Marja & Hyvönen, Noora & Koivusalo, Elina & Laaksonen, Jarno & Laitinen, Juha & Nyström, Enni, 2020, "The Size of the Digital Economy in Finland and Its Impact on Taxation," ETLA Reports, The Research Institute of the Finnish Economy, number 106, Dec.
• Ben Spies-Butcher & Ben Phillips & Troy Henderson, 2020, "Between universalism and targeting: Exploring policy pathways for an Australian Basic Income," The Economic and Labour Relations Review, , volume 31, issue 4, pages 502-523, December, DOI: 10.1177/1035304620964272.
• E. Sidorova Yu. & Е. Сидорова Ю., 2020, "Формирование экономически обоснованных налоговых последствий по операциям купли-продажи иностранных товаров (на примере таможенной процедуры таможенного склада) // Formation of Economically Sound Tax ," Финансы: теория и практика/Finance: Theory and Practice // Finance: Theory and Practice, ФГОБУВО Финансовый университет при Правительстве Российской Федерации // Financial University under The Government of Russian Federation, volume 24, issue 2, pages 60-72.
• Sayef Bakari & Ali Ahmadi & Sofien Tiba, 2020, "The Nexus among Domestic Investment, Taxation, and Economic Growth in Germany: Cointegration and Vector Error Correction Model Analysis," Journal of Smart Economic Growth, , volume 5, issue 1, pages 37-47, May.
• Edyta Mioduchowska-Jaroszewicz & Malwina Szczepkowska, 2020, "Analysis of the Medical Companies Operating in the Polish Capital Market (Analiza spó³ek medycznych dzia³aj¹cych na polskim rynku kapita³owym)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, volume 18, issue 89, pages 84-102.
• Nezih Guner & Javier López-Segovia & Roberto Ramos, 2020, "Reforming the individual income tax in Spain," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 11, issue 4, pages 369-406, December, DOI: 10.1007/s13209-020-00224-2.
• Craig Brett & John A. Weymark, 2020, "Majority rule and selfishly optimal nonlinear income tax schedules with discrete skill levels," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 54, issue 2, pages 337-362, March, DOI: 10.1007/s00355-019-01188-4.
• Vidar Christiansen & Zhiyang Jia & Thor O. Thoresen, 2020, "Assessing income tax perturbations," Discussion Papers, Statistics Norway, Research Department, number 945, Dec.
• Bas Jacobs & Uwe Thuemmel, 2020, "Optimal Linear Income Taxation and Education Subsidies under Skill-Biased Technical Change," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 20-085/VI, Dec.
• Claus Thustrup Kreiner & Daniel Reck & Peer Ebbesen Skov, 2020, "Do Lower Minimum Wages for Young Workers Raise Their Employment? Evidence from a Danish Discontinuity," The Review of Economics and Statistics, MIT Press, volume 102, issue 2, pages 339-354, May.
• Canta, Chiara & Cremer, Helmuth, 2020, "Asymmetric information, strategic transfers, and the design of long-term care policies," TSE Working Papers, Toulouse School of Economics (TSE), number 20-1156, Nov.
• Damiano Kulundu Manda & Reuben Mutegi & Samuel Kipruto & Moses Muriithi & Paul Samoei & Martine Oleche & Germano Mwabu & Stephen D. Younger & Anda David, 2020, "Fiscal Incidence, Inequality and Poverty in Kenya: A CEQ Assessment," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 101, Nov.