Research classified by Journal of Economic Literature (JEL) codes

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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

2020

• Duncan, Denvil & Li, Danyang & Graham, John D., 2020, "Tax rate design and support for mileage user-fees," Transport Policy, Elsevier, volume 93, issue C, pages 17-26, DOI: 10.1016/j.tranpol.2020.04.017.
• Fjeldstad, Odd-Helge & Kagoma, Cecilia & Mdee, Ephraim & Sjursen, Ingrid Hoem & Somville, Vincent, 2020, "The customer is king: Evidence on VAT compliance in Tanzania," World Development, Elsevier, volume 128, issue C, DOI: 10.1016/j.worlddev.2019.104841.
• Advani, Arun & König, Felix & Pessina, Lorenzo & Summers, Andrew, 2020, "Importing inequality: immigration and the top 1 percent," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 108220, Sep.
• Saudin Terzic & Miro Dzakula & Elvir Muminovic, 2020, "Tax Evasion in Bosnia and Herzegovina: Perception from Taxpayers and Tax Inspectors," Eurasian Journal of Economics and Finance, Eurasian Publications, volume 8, issue 1, pages 24-37.
• André de Palma & Shaghayegh Vosough & Robin Lindsey, 2020, "Pricing vehicle emissions and congestion using a dynamic traffic network simulator," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2020-09.
• Sena Kimm Gnangnon, 2020, "Effect of volatility of foreign direct investment inflows on corporate income tax revenue volatility," Applied Economic Analysis, Emerald Group Publishing Limited, volume 29, issue 86, pages 124-151, November, DOI: 10.1108/AEA-04-2020-0030.
• Gamze Yıldız Şeren Kurular, 2020, "Tax as a Solution for Climate Change," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Business Economics and Finance", DOI: 10.1108/S1569-375920200000104011.
• Saeed Solaymani, 2020, "Assessing the economic and social impacts of fiscal policies," Journal of Economic Studies, Emerald Group Publishing Limited, volume 47, issue 3, pages 671-694, March, DOI: 10.1108/JES-09-2018-0334.
• Abdullah Alsaadi, 2020, "Financial-tax reporting conformity, tax avoidance and corporate social responsibility," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 18, issue 3, pages 639-659, June, DOI: 10.1108/JFRA-10-2019-0133.
• Wanyi Chen, 2020, "Tax risks control and sustainable development: evidence from China," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 29, issue 6, pages 1381-1400, December, DOI: 10.1108/MEDAR-05-2020-0884.
• Rudi Zulfikar & Nana Nofianti & Kurniasih Dwi Astuti & Meutia Meutia & Aldi Ramadan, 2020, "The Role of Ownership’s Concentration Moderating Dividend Policy Effects on Firm Value," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 126-135.
• Sartono, 2020, "Benefit Approach in Tax Collection for the State Welfare: A Comparative Analysis," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 317-325.
• Savina Princen & Athena Kalyva & Alexander Leodolter & Cécile Denis & Adriana Reut & Andreas Thiemann & Viginta Ivaskaite-Tamosiune, 2020, "Taxation of Household Capital in EU Member States Impact on Economic Efficiency, Revenue and Redistribution," European Economy - Discussion Papers, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 130, Aug.
• Marvin Cardoza & Justin Holz & John List & Alejandro Zentner & Joaquin Zentner, 2020, "The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment," Natural Field Experiments, The Field Experiments Website, number 00712.
• Melissa Gentry & Nadia Greenhalgh-Stanley & Shawn M. Rohlin & Jeffrey P. Thompson, 2020, "Dynamic Sales Tax Competition: Evidence from Panel Data at the Border," Working Papers, Federal Reserve Bank of Boston, number 20-5, Mar, DOI: 10.29412/res.wp.2020.05.
• Gustavo de Souza, 2020, "Employment and Welfare Effects of the Quota for Disabled Workers in Brazil," Working Paper Series, Federal Reserve Bank of Chicago, number WP 2023-11, Oct.
• Raluca Tudorică & Sorana Vătavu, 2020, "Are happier taxpayers willing to pay higher taxes?," Journal of Financial Studies, Institute of Financial Studies, volume 9, issue 5, pages 72-85, November, DOI: 10.6084/m9.figshare.13621778.
• Ponomarev Yuri & Makarov A. & Rodchenko D. & Sidorova E. & Borzykh K. & Zaitsev Yuri & Grebenkina Alina & Makeeva Natalia & Sinelnikova-Muryleva Elena & Bozhechkova Alexandra & Knobel Alexander & Trun, 2020, "Monitoring of Russia's Economic Outlook. Trends and Challenges of Socio-economic Development," Monitoring of Russia's Economic Outlook. Trends and Challenges of Socio-Economic Development (In Russian), Gaidar Institute for Economic Policy, issue 10, pages 1-211, April.
• Levashenko Antonina & Koval A. & Girich M. & Saule Anes & Chernovol K. & Nazarov Vladimir & Sisigina N. & Avxentyev Nikolay & Tsatsura E. & Belev Sergey & Tishchenko Tatiana & Polezhaeva Natalia & Ape, 2020, "Monitoring of Russia's Economic Outlook. Trends and Challenges of Socio-economic Development," Monitoring of Russia's Economic Outlook. Trends and Challenges of Socio-Economic Development (In Russian), Gaidar Institute for Economic Policy, issue 11, pages 1-209, May.
• Levashenko Antonina & Koval Aleksandra & Girich M. & Valamat-Zade A. & Chernovol K. & Magomedova O. & Trunin Pavel & Goryunov Evgeny & Dobrolyubova E. & Starostina A. & Potapova A. & Rogozin D. & Evse, 2020, "Monitoring of Russia's Economic Outlook. Trends and Challenges of Socio-economic Development," Monitoring of Russia's Economic Outlook. Trends and Challenges of Socio-Economic Development (In Russian), Gaidar Institute for Economic Policy, issue 14, pages 1-98, May.
• Abramov Alexander & Radygin Alexandr & Chernova Maria & Kosyrev Andrey & Tarasova N. & Pestrikova S. & Belev Sergey & Tishchenko Tatiana & Kurdin A. & Shastitko A. & Markova O. & Morozov S. & Ponomare, 2020, "Monitoring of Russia's Economic Outlook. Trends and Challenges of Socio-economic Development," Monitoring of Russia's Economic Outlook. Trends and Challenges of Socio-Economic Development (In Russian), Gaidar Institute for Economic Policy, issue 15, pages 1-148, June.
• Levashenko Antonina & Koval Aleksandra & Girich M. & Saule Anes & Chernovol K. & Abramov Alexander & Radygin Alexandr & Kosyrev Andrey & Chernova Maria & Maksimov A. & Belyakova N. & Ponomarev Yuri & , 2020, "Monitoring of Russia's Economic Outlook. Trends and Challenges of Socio-economic Development," Monitoring of Russia's Economic Outlook. Trends and Challenges of Socio-Economic Development (In Russian), Gaidar Institute for Economic Policy, issue 16, pages 1-61, June.
• Tischenko A. & Trunin Pavel & Evseev Aleksei & Goryunov Evgeny & Ishakova F. & Grishina Elena & Tsatsura Elena & Nazarov Vladimir & Sisigina N. & Ponomarev Yuri & Radchenko D. & Barbashova Natalia & K, 2020, "Monitoring of Russia's Economic Outlook. Trends and Challenges of Socio-economic Development," Monitoring of Russia's Economic Outlook. Trends and Challenges of Socio-Economic Development (In Russian), Gaidar Institute for Economic Policy, issue 9, pages 1-170, May.
• Shiplu Sarker & Sander N. Wijnsma & Kristian M. Lien, 2020, "Lessons Learned from an Experimental Campaign on Promoting Energy Content of Renewable Biogas by Injecting H 2 during Anaerobic Digestion," Energies, MDPI, volume 13, issue 14, pages 1-10, July.
• Mathilde Godard & Pierre Koning & Maarten Lindeboom, 2020, "Application and Award Responses to Stricter Screening in Disability Insurance," Working Papers, Groupe d'Analyse et de Théorie Economique Lyon St-Etienne (GATE Lyon St-Etienne), Université de Lyon, number 2012.
• Sri Dewi Anggadini, 2020, "Development of Integrated Zakat, Infaq and Shadaqoh Information System: Evidence in Amil Zakat Institutions," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr169, Jun.
• Onome Christopher Edo & Anthony Okafor, PhD & Akhigbodemhe Emmanuel Justice, 2020, "Tax Policy and Foreign Direct Investment: A Regime Change Analysis," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr176, Dec, DOI: https://doi.org/10.35609/jfbr.2020..
• Elira Kuka & Na'ama Shenhav, 2020, "Long-Run Effects of Incentivizing Work After Childbirth," Working Papers, The George Washington University, Institute for International Economic Policy, number 2020-10, Oct.
• Julio Dávila, 2020, "Bequests or Education," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-02899993, Apr.
• Antoine Bozio & Bertrand Garbinti & Jonathan Goupille-Lebret & Malka Guillot & Thomas Piketty, 2020, "Predistribution vs. Redistribution: Evidence from France and the U.S," Institut des Politiques Publiques, HAL, number halshs-03022092, Oct.
• Thierry Madiès & Emmanuelle Taugourdeau, 2020, "Decentralized leadership in a federation with competition for mobile firms: Does economic integration matter?," Post-Print, HAL, number hal-02023908, Mar.
• Ramzi Benkraiem & Safa Gaaya & Faten Lakhal, 2020, "Cross-Country Evidence on Earnings Quality and Corporate Tax Avoidance: The Moderating Role of Legal Institutions," Post-Print, HAL, number hal-02877313, Jun.
• Arnaud Dupuy & Alfred Galichon & Sonia Jaffe & Scott Duke Kominers, 2020, "Taxation in Matching Markets," Post-Print, HAL, number hal-03893206, Nov, DOI: 10.1111/iere.12474.
• Julio Dávila, 2020, "Bequests or Education," Post-Print, HAL, number halshs-02899993, Apr.
• Antoine Bozio & Bertrand Garbinti & Jonathan Goupille-Lebret & Malka Guillot & Thomas Piketty, 2020, "Predistribution vs. Redistribution: Evidence from France and the U.S," PSE Working Papers, HAL, number halshs-03022092, Oct.
• Arnaud Dupuy & Alfred Galichon & Sonia Jaffe & Scott Duke Kominers, 2020, "Taxation in Matching Markets," Sciences Po Economics Publications (main), HAL, number hal-03893206, Nov, DOI: 10.1111/iere.12474.
• Antoine Bozio & Bertrand Garbinti & Jonathan Goupille-Lebret & Malka Guillot & Thomas Piketty, 2020, "Predistribution vs. Redistribution: Evidence from France and the U.S," World Inequality Lab Working Papers, HAL, number halshs-03022092, Oct.
• Mathilde Godard & Pierre Koning & Maarten Lindeboom, 2020, "Application and Award Responses to Stricter Screening in Disability Insurance," Working Papers, HAL, number halshs-02533693.
• Antoine Bozio & Bertrand Garbinti & Jonathan Goupille-Lebret & Malka Guillot & Thomas Piketty, 2020, "Predistribution vs. Redistribution: Evidence from France and the U.S," Working Papers, HAL, number halshs-03022092, Oct.
• Gloria Alarcón-García & José Daniel Buendía Azorín & María del Mar Sánchez de la Vega, 2020, "Shadow economy and national culture: A spatial approach," Hacienda Pública Española / Review of Public Economics, IEF, volume 232, issue 1, pages 53-74, March.
• Xavier Ruiz del Portal, 2020, "Two reasons for not using commodity taxation in the presence of an optimal income tax," Hacienda Pública Española / Review of Public Economics, IEF, volume 232, issue 1, pages 9-28, March.
• Arun Advani & Felix Koenig & Lorenzo Pessina & Andy Summers, 2020, "Importing inequality: immigration and the top 1 percent," IFS Working Papers, Institute for Fiscal Studies, number W20/31, Sep.
• Hlouskova, Jaroslava & Tsigaris, Panagiotis, 2020, "Capital income taxation under full loss offset provisions of a prospect theory investor," IHS Working Paper Series, Institute for Advanced Studies, number 11, Jan.
• Mrs. Swarnali A Hannan & Ms. Keiko Honjo & Mr. Mehdi Raissi, 2020, "Mexico Needs a Fiscal Twist: Response to Covid-19 and Beyond," IMF Working Papers, International Monetary Fund, number 2020/215, Oct.
• Ila Patnaik & Rajeswari Sengupta, 2020, "Impact of Covid-19 on Indian economy: An Analysis of fiscal scenarios," Indira Gandhi Institute of Development Research, Mumbai Working Papers, Indira Gandhi Institute of Development Research, Mumbai, India, number 2020-026, Aug.
• Friedson, Andrew I. & Rees, Daniel I., 2020, "Cigarette Taxes and Smoking in the Long Run," IZA Discussion Papers, IZA Network @ LISER, number 13252, May.
• Giuliano, Paola & Tabellini, Marco, 2020, "The Seeds of Ideology: Historical Immigration and Political Preferences in the United States," IZA Discussion Papers, IZA Network @ LISER, number 13268, May.
• Dupuy, Arnaud & Galichon, Alfred & Jaffe, Sonia & Kominers, Scott Duke, 2020, "Taxation in Matching Markets," IZA Discussion Papers, IZA Network @ LISER, number 13328, Jun.
• Kim, Seonghoon & Koh, Kanghyock & Zhang, Xuan, 2020, "Short-Term Impact of COVID-19 on Consumption and Labor Market Outcomes: Evidence from Singapore," IZA Discussion Papers, IZA Network @ LISER, number 13354, Jun.
• Hoy, Christopher & McKenzie, Luke & Sinning, Mathias, 2020, "Improving Tax Compliance without Increasing Revenue: Evidence from Population-Wide Randomized Controlled Trials in Papua New Guinea," IZA Discussion Papers, IZA Network @ LISER, number 13407, Jun.
• Kim, Moon Jung & Lee, Soohyung, 2020, "Can Stimulus Checks Boost an Economy under COVID-19? Evidence from South Korea," IZA Discussion Papers, IZA Network @ LISER, number 13567, Aug.
• Mbara, Gilbert & Tyrowicz, Joanna & Kokoszczynski, Ryszard, 2020, "Striking a Balance: Optimal Tax Policy with Labor Market Duality," IZA Discussion Papers, IZA Network @ LISER, number 13631, Aug.
• Elsner, Benjamin & Concannon, Jeff, 2020, "Immigration and Redistribution," IZA Discussion Papers, IZA Network @ LISER, number 13676, Sep.
• Advani, Arun & Koenig, Felix & Pessina, Lorenzo & Summers, Andy, 2020, "Importing Inequality: Immigration and the Top 1 Percent," IZA Discussion Papers, IZA Network @ LISER, number 13731, Sep.
• FitzRoy, Felix & Jin, Jim, 2020, "Reforming Tax and Welfare: Social Justice and Recovery after the Pandemic," IZA Policy Papers, Institute of Labor Economics (IZA), number 157, May.
• Paul Oyer, 2020, "The gig economy," World of Labour, LISER, pages 471-471, January.
• Ulrich Glogowsky, 2020, "Behavioral Responses to Inheritance and Gift Taxation: Evidence from Germany," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2020-22, Oct.
• Zulia Hanum & Iskandar Muda, 2020, "Effect of Tax Planning on Profit Management in Registered Food and Beverage Sub Sector Manufacturing Companies On the Indonesia Stock Exchange," Junior Scientific Researcher, SC Research Publishing SRL, volume 6, issue 1, pages 48-57, May.
• Kunka Petkova & Alfons J. Weichenrieder, 2020, "The relevance of depreciation allowances as a fiscal policy instrument: A hybrid approach to CCCTB?," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 47, issue 3, pages 579-610, August, DOI: 10.1007/s10663-019-09441-w.
• Muhammad Salar Khan & Paul N. Thompson & Victor J. Tremblay, 2020, "Marijuana tax incidence, stockpiling, and cross-border substitution," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 1, pages 103-127, February, DOI: 10.1007/s10797-019-09556-7.
• R. Andrew Luccasen & M. Kathleen Thomas, 2020, "Voluntary taxation and the arts," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, volume 44, issue 4, pages 589-604, December, DOI: 10.1007/s10824-020-09376-2.
• Sági, Judit & Lentner, Csaba, 2020, "A magyar népességpolitikai intézkedések tényezői és várható hatásai
  [Factors and expected outcomes of pro-birth policy interventions]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 3, pages 289-308, DOI: 10.18414/KSZ.2020.3.289.
• Nerijus Cerniauskas & Alain Jousten, 2020, "Statutory, Effective and Optimal Net Tax Schedules in Lithuania," Bank of Lithuania Working Paper Series, Bank of Lithuania, number 72, Feb.
• Patrick Grüning & Ginters Buss, 2020, "Fiscal DSGE Model for Latvia," Bank of Lithuania Working Paper Series, Bank of Lithuania, number 81, Dec.
• Ginters Buss & Patrick Gruning, 2020, "Fiscal DSGE Model for Latvia," Working Papers, Latvijas Banka, number 2020/05, Dec.
• Kyle Handley & Fariha Kamal & Ryan Monarch, 2020, "Rising Import Tariffs, Falling Export Growth: When Modern Supply Chains Meet Old-Style Protectionism," Working Papers, Research Seminar in International Economics, University of Michigan, number 676, Aug.
• Julio Dávila, 2020, "Bequests or Education," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 20007, May.
• Robert A. Moffitt, 2020, "Tax Policy and the Economy, Volume 34," NBER Books, National Bureau of Economic Research, Inc, number moff-7, January.
• Paolo Acciari & Salvatore Morelli, 2020, "Wealth Transfers and Net Wealth at Death: Evidence from the Italian Inheritance Tax Records 1995–2016," NBER Chapters, National Bureau of Economic Research, Inc, "Measuring Distribution and Mobility of Income and Wealth".
• Yonatan Berman & Salvatore Morelli, 2021, "On the Distribution of Estates and the Distribution of Wealth: Evidence from the Dead," NBER Chapters, National Bureau of Economic Research, Inc, "Measuring Distribution and Mobility of Income and Wealth".
• Stefan Bach & Charlotte Bartels & Theresa Neef, 2021, "Distributional National Accounts: A Macro-Micro Approach to Inequality in Germany," NBER Chapters, National Bureau of Economic Research, Inc, "Measuring Distribution and Mobility of Income and Wealth".
• Adele C. Morris & Noah Kaufman & Siddhi Doshi, 2020, "Revenue at Risk in Coal-Reliant Counties," NBER Chapters, National Bureau of Economic Research, Inc, "Environmental and Energy Policy and the Economy, volume 2".
• Diane Whitmore Schanzenbach & Michael R. Strain, 2020, "Employment Effects of the Earned Income Tax Credit: Taking the Long View," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 35".
• Mark Duggan & Gopi Shah Goda & Gina Li, 2020, "The Effects of the Affordable Care Act on the Near Elderly: Evidence for Health Insurance Coverage and Labor Market Outcomes," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 35".
• Cailin R. Slattery & Owen M. Zidar, 2020, "Evaluating State and Local Business Tax Incentives," NBER Working Papers, National Bureau of Economic Research, Inc, number 26603, Jan.
• Kyle Handley & Fariha Kamal & Ryan Monarch, 2020, "Rising Import Tariffs, Falling Export Growth: When Modern Supply Chains Meet Old-Style Protectionism," NBER Working Papers, National Bureau of Economic Research, Inc, number 26611, Jan.
• Stefanie Stantcheva, 2020, "Dynamic Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 26704, Jan.
• Laurence J. Kotlikoff & Felix Kubler & Andrey Polbin & Simon Scheidegger, 2020, "Pareto-Improving Carbon-Risk Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 26919, Apr.
• Matthew Kotchen & Kathleen Segerson, 2020, "The Use of Group-Level Approaches to Environmental and Natural Resource Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 27142, May.
• David Altig & Alan J. Auerbach & Laurence J. Kotlikoff & Elias Ilin & Victor Ye, 2020, "The Marginal Net Taxation of Americans’ Labor Supply," NBER Working Papers, National Bureau of Economic Research, Inc, number 27164, May.
• Andrew I. Friedson & Daniel I. Rees, 2020, "Cigarette Taxes and Smoking in the Long Run," NBER Working Papers, National Bureau of Economic Research, Inc, number 27204, May.
• Viral V. Acharya & Raghuram Rajan & Jack Shim, 2020, "When is Debt Odious? A Theory of Repression and Growth Traps," NBER Working Papers, National Bureau of Economic Research, Inc, number 27221, May.
• Paola Giuliano & Marco Tabellini, 2020, "The Seeds of Ideology: Historical Immigration and Political Preferences in the United States," NBER Working Papers, National Bureau of Economic Research, Inc, number 27238, May.
• Assaf Razin & Efraim Sadka & Alexander Horst Schwemmer, 2020, "DEglobalizaion and Social Safety Nets in Post-Covid-19 Era: Textbook Macroeconomic Analysis," NBER Working Papers, National Bureau of Economic Research, Inc, number 27239, May.
• Henrik Kleven, 2020, "Sufficient Statistics Revisited," NBER Working Papers, National Bureau of Economic Research, Inc, number 27242, May.
• Adele Morris & Noah Kaufman & Siddhi Doshi, 2020, "Revenue at Risk in Coal-Reliant Counties," NBER Working Papers, National Bureau of Economic Research, Inc, number 27307, Jun.
• Michael Darden, 2020, "Cities and Smoking," NBER Working Papers, National Bureau of Economic Research, Inc, number 27334, Jun.
• Richard Blundell & Margherita Borella & Jeanne Commault & Mariacristina De Nardi, 2020, "Old Age Risks, Consumption, and Insurance," NBER Working Papers, National Bureau of Economic Research, Inc, number 27348, Jun.
• Alan J. Auerbach & Yuriy Gorodnichenko & Daniel Murphy, 2020, "Inequality, Fiscal Policy and COVID19 Restrictions in a Demand-Determined Economy," NBER Working Papers, National Bureau of Economic Research, Inc, number 27366, Jun.
• Kory Kroft & Jean-William P. Laliberté & René Leal-Vizcaíno & Matthew J. Notowidigdo, 2020, "Salience and Taxation with Imperfect Competition," NBER Working Papers, National Bureau of Economic Research, Inc, number 27409, Jun.
• H. Spencer Banzhaf & V. Kerry Smith, 2020, "Financing Outdoor Recreation," NBER Working Papers, National Bureau of Economic Research, Inc, number 27541, Jul.
• Natasha Sarin & Lawrence H. Summers, 2020, "Understanding the Revenue Potential of Tax Compliance Investment," NBER Working Papers, National Bureau of Economic Research, Inc, number 27571, Jul.
• Corina Boar & Virgiliu Midrigan, 2020, "Efficient Redistribution," NBER Working Papers, National Bureau of Economic Research, Inc, number 27622, Jul.
• Isil Erel & Jack Liebersohn, 2020, "Does FinTech Substitute for Banks? Evidence from the Paycheck Protection Program," NBER Working Papers, National Bureau of Economic Research, Inc, number 27659, Aug.
• Justin E. Holz & John A. List & Alejandro Zentner & Marvin Cardoza & Joaquin Zentner, 2020, "The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment," NBER Working Papers, National Bureau of Economic Research, Inc, number 27666, Aug.
• Ole Agersnap & Owen M. Zidar, 2020, "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates," NBER Working Papers, National Bureau of Economic Research, Inc, number 27705, Aug.
• Alisa Tazhitdinova, 2020, "Increasing Hours Worked: Moonlighting Responses to a Large Tax Reform," NBER Working Papers, National Bureau of Economic Research, Inc, number 27726, Aug.
• Brad C. Nathan & Ricardo Perez-Truglia & Alejandro Zentner, 2020, "My Taxes are Too Darn High: Why Do Households Protest their Taxes?," NBER Working Papers, National Bureau of Economic Research, Inc, number 27816, Sep.
• Alex Rees-Jones & John D'Attoma & Amedeo Piolatto & Luca Salvadori, 2020, "COVID-19 Changed Tastes for Safety-Net Programs," NBER Working Papers, National Bureau of Economic Research, Inc, number 27865, Sep.
• C. Yiwei Zhang & Jeffrey Hemmeter & Judd B. Kessler & Robert D. Metcalfe & Robert Weathers, 2020, "Nudging Timely Wage Reporting: Field Experimental Evidence from the United States Social Supplementary Income Program," NBER Working Papers, National Bureau of Economic Research, Inc, number 27875, Sep.
• James Andreoni & Ray Madoff, 2020, "Calculating DAF Payout and What We Learn When We Do It Correctly," NBER Working Papers, National Bureau of Economic Research, Inc, number 27888, Oct.
• Paolo Acciari & Salvatore Morelli, 2020, "Wealth Transfers and Net Wealth at Death: Evidence from the Italian Inheritance Tax Records 1995–2016," NBER Working Papers, National Bureau of Economic Research, Inc, number 27899, Oct.
• Mark Duggan & Gopi Shah Goda & Gina Li, 2020, "The Effects of the Affordable Care Act on the Near-Elderly: Evidence for Health Insurance Coverage and Labor Market Outcomes," NBER Working Papers, National Bureau of Economic Research, Inc, number 27936, Oct.
• Jacob Goldin & Katherine Michelmore, 2020, "Who Benefits From the Child Tax Credit?," NBER Working Papers, National Bureau of Economic Research, Inc, number 27940, Oct.
• Diane Whitmore Schanzenbach & Michael R. Strain, 2020, "Employment Effects of the Earned Income Tax Credit: Taking the Long View," NBER Working Papers, National Bureau of Economic Research, Inc, number 28041, Oct.
• Florian Scheuer & Joel Slemrod, 2020, "Taxing Our Wealth," NBER Working Papers, National Bureau of Economic Research, Inc, number 28150, Nov.
• Mariacristina De Nardi & Giulio Fella & Gonzalo Paz-Pardo, 2020, "Wage Risk and Government and Spousal Insurance," NBER Working Papers, National Bureau of Economic Research, Inc, number 28294, Dec.
• Marcelo Piancastelli & A.P. Thirlwall, 2020, "The Determinants of Tax Revenue and Tax Effort in Developed and Developing Countries: Theory and New Evidence 1996-2015 [Os determinantes da receita tributária e do esforço tributário em países desenvolvidos e em desenvolvimento: teoria e novas evidê," Nova Economia, Economics Department, Universidade Federal de Minas Gerais (Brazil), volume 30, issue 3, pages 871-892, September.
• Patnaik, Ila & Sengupta, Rajeswari, 2020, "Impact of Covid-19 on the Indian Economy: An Analysis of Fiscal Scenarios," Working Papers, National Institute of Public Finance and Policy, number 20/319, Sep.
• Acciari, Paolo & Morelli, Salvatore, 2020, "Wealth Transfers and Net Wealth at Death: Evidence from the Italian Inheritance Tax Records 1995–2016," SocArXiv, Center for Open Science, number cysdw, Oct, DOI: 10.31219/osf.io/cysdw.

2019

• Shafiu Ibrahim Abdullahi, 2019, "Financing Afforestation in the Organization of Islamic Cooperation Countries: What Role for Islamic Economics and Finance? تمويل استزراع الغابات في دول منظمة التعاون الإسلامي: ما دور الاقتصاد والتمويل الإسلامي؟," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., volume 32, issue 2, pages 161-177, January, DOI: 10.4197/Islec.32-2.12.
• Laurent Linnemer, 2019, "Roger Guesnerie: An Hors Catégorie Career," Annals of Economics and Statistics, GENES, issue 135, pages 1-55, DOI: 10.15609/annaeconstat2009.135.0001.
• Jorge M. Streb, 2019, "Tributación sin representación: Argentina desde 1983," Ensayos de Política Económica, Departamento de Investigación Francisco Valsecchi, Facultad de Ciencias Económicas, Pontificia Universidad Católica Argentina., volume 3, issue 1, pages 1-35, Octubre.
• Giuseppe Albanese & Raffaello Bronzini & Luciano Lavecchia & Giovanni Soggia, 2019, "Regional policies for Italian innovative start-ups," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 511, Oct.
• J. Sebastian Leguizamon & Casto Martin Montero Kuscevic, 2019, "Party Cues, Political Trends, And Fiscal Interactions In The United States," Contemporary Economic Policy, Western Economic Association International, volume 37, issue 4, pages 600-620, October, DOI: 10.1111/coep.12421.
• Torben M. Andersen, 2019, "Social Background, Education, And Inequality," Economic Inquiry, Western Economic Association International, volume 57, issue 3, pages 1441-1459, July, DOI: 10.1111/ecin.12778.
• Niklas Gadatsch & Josef Hollmayr & Nikolai Stähler, 2019, "Thoughts on a Fiscal Union in EMU," German Economic Review, Verein für Socialpolitik, volume 20, issue 4, pages 360-384, November, DOI: 10.1111/geer.12169.
• Takeshi Miyazaki & Yukinobu Kitamura & Taro Ohno, 2019, "Income Tax Reforms and Redistribution by Age Group: Evidence From Japan," The Japanese Economic Review, Japanese Economic Association, volume 70, issue 1, pages 105-122, March, DOI: 10.1111/jere.12178.
• James Alm, 2019, "What Motivates Tax Compliance?," Journal of Economic Surveys, Wiley Blackwell, volume 33, issue 2, pages 353-388, April, DOI: 10.1111/joes.12272.
• Craig Brett & John A. Weymark, 2019, "Optimal nonlinear taxation of income and savings without commitment," Journal of Public Economic Theory, Association for Public Economic Theory, volume 21, issue 1, pages 5-43, February, DOI: 10.1111/jpet.12328.
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• Daniel S. Grossman & Brad R. Humphreys & Jane E. Ruseski, 2019, "Out of the outhouse: The impact of place‐based policies on dwelling characteristics in Appalachia," Journal of Regional Science, Wiley Blackwell, volume 59, issue 1, pages 5-28, January, DOI: 10.1111/jors.12398.
• Hans R.A. Koster & Fang Fang Cheng & Michiel Gerritse & Frank G. van Oort, 2019, "Place‐based policies, firm productivity, and displacement effects: Evidence from Shenzhen, China," Journal of Regional Science, Wiley Blackwell, volume 59, issue 2, pages 187-213, March, DOI: 10.1111/jors.12415.
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• Laurence J. Kotlikoff & Felix Kubler & Andrey Polbin & Jeffrey D. Sachs & Simon Scheidegger, 2019, "Making Carbon Taxation A Generational Win Win," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series, Boston University - Department of Economics, number dp-313, Apr.
• Alessandro Casini & Pierre Perron, 2018, "Structural Breaks in Time Series," Boston University - Department of Economics - Working Papers Series, Boston University - Department of Economics, number WP2019-02, May.
• Laurence J. Kotlikoff & Felix Kubler & Andrey Polbin & Jeffrey D. Sachs & Simon Scheidegger, 2019, "Making Carbon Taxation A Generational Win Win," Boston University - Department of Economics - Working Papers Series, Boston University - Department of Economics, number WP2020-002, Apr.
• Dusha Elton, 2019, "Persistent Inequality, Corruption, and Factor Productivity," The B.E. Journal of Macroeconomics, De Gruyter, volume 19, issue 2, pages 1-23, June, DOI: 10.1515/bejm-2018-0021.
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• Gadatsch Niklas & Hollmayr Josef & Stähler Nikolai, 2019, "Thoughts on a Fiscal Union in EMU," German Economic Review, De Gruyter, volume 20, issue 4, pages 360-384, December, DOI: 10.1111/geer.12169.
• Riza Limor, 2019, "Rawls, Taxation and Calabresi & Melamed’s Rules," Review of Law & Economics, De Gruyter, volume 15, issue 3, pages 1-26, November, DOI: 10.1515/rle-2016-0073.
• Paul J.J. Welfens, 2019, "CO2-Steuer, Zertifikate-Handel und Innovationsförderung als Klimapolitik-Instrumente," EIIW Discussion paper, Universitätsbibliothek Wuppertal, University Library, number disbei259, Jun.
• Magali Duque & Abigail McKnight, 2019, "Understanding the relationship between inequalities and poverty: mechanisms associated with crime, the legal system and punitive sanctions," CASE Papers, Centre for Analysis of Social Exclusion, LSE, number /215, Jul.
• Fetzer, Thiemo & Sen, Srinjoy & Souza, Pedro CL, 2019, "Housing insecurity, homelessness and populism: Evidence from the UK," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 444.
• Carolina Ines Pan, 2019, "Tax Avoidance in Buenos Aires: The Case of Ingresos Brutos," CID Working Papers, Center for International Development at Harvard University, number 117a, Sep.
• Oscar Rojas Carrasco & Fernando Herrera Ciudad & José Farias Verdugo, 2019, "Determinación del coeficiente de decisión para optar a un régimen de tributación del impuesto global complementario," Revista Tendencias, Universidad de Narino, volume 20, issue 1, pages 203-225, DOI: 10.22267/rtend.192001.114.
• Jason Nassios & John Madden & James Giesecke & Janine Dixon & Nhi Tran & Peter Dixon & Maureen Rimmer & Philip Adams & John Freebairn, 2019, "The economic impact and efficiency of state and federal taxes in Australia," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-289, Apr.
• Jean Hindriks & Valerio Serse, 2019, "Heterogeneity in the tax pass-through to spirit retail prices: evidence from Belgium," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 3027, Jan.
• Jolanta Maria Ciak & Agnieszka Gruszczynska, 2019, "Goods and services tax in the tax systems of selected countries of the European Union: a case study," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, volume 18, issue 3, pages 269-282, September, DOI: 10.12775/EiP.2019.019.
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• Stantcheva, Stefanie & Kleven, Henrik & Landais, Camille & Munoz, Mathilde, 2019, "Taxation and Migration: Evidence and Policy Implications," CEPR Discussion Papers, Centre for Economic Policy Research, number 13649, Apr.
• Saleh, Mohamed & Tirole, Jean, 2019, "Taxing Identity: Theory and Evidence from Early Islam," CEPR Discussion Papers, Centre for Economic Policy Research, number 13705, Apr.
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• Fetzer, Thiemo & Sen, Srinjoy & Souza, Pedro CL, 2019, "Housing insecurity, homelessness and populism: Evidence from the UK," CEPR Discussion Papers, Centre for Economic Policy Research, number 14184, Dec.
• De Nardi, Mariacristina & Borella, Margherita & Yang, Fang, 2019, "Are marriage-related taxes and Social Security benefits holding back female labor supply?," CEPR Discussion Papers, Centre for Economic Policy Research, number 14196, Dec.
• Thierry MADIÈS & Emmanuelle TAUGOURDEAU, 2019, "Decentralized leadership in a federation with competition for mobile firms: Does economic integration matter?," Working Papers, Center for Research in Economics and Statistics, number 2019-24, Nov.
• Lemus Torres, Ana Belén & Moreno, Diego, 2019, "Strategic Incentives for Keeping One Set of Books under the Arm's Length Principle," UC3M Working papers. Economics, Universidad Carlos III de Madrid. Departamento de Economía, number 28676, Aug.
• Kudrna, George & Tran, Chung & Woodland, Alan, 2019, "Facing Demographic Challenges: Pension Cuts Or Tax Hikes?," Macroeconomic Dynamics, Cambridge University Press, volume 23, issue 2, pages 625-673, March.
• Alejandro Forcades, 2019, "The optimal tax mix with underground labor," Economics Bulletin, AccessEcon, volume 39, issue 1, pages 214-222.
• Alarudeen Aminu & Isiaka Akande Raifu, 2019, "Dynamic Nexus between Oil Revenues and Economic Growth in Nigeria," Economics Bulletin, AccessEcon, volume 39, issue 2, pages 1556-1570.
• Kemper W. Moreland, 2019, "Income inequality, utility, and optimal income taxation," Economics Bulletin, AccessEcon, volume 39, issue 1, pages 656-661.
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• Minwook Kang & Lei Wang, 2019, "Pareto criterion and long-term perspective criterion under myopic discounting," Economics Bulletin, AccessEcon, volume 39, issue 1, pages 24-32.
• Julien Vandernoot & Jonathan Bauweraerts & Antoine Buchet, 2019, "Do elections influence taxation?," Economics Bulletin, AccessEcon, volume 39, issue 2, pages 854-865.
• Besart Avdiu, 2019, "Information Frictions and Tax Inertia," Economics Bulletin, AccessEcon, volume 39, issue 3, pages 2210-2220.
• Allan Seuri, 2019, "Estimating tax income elasticities using a group-averaged synthetic tax instrument," Economics Bulletin, AccessEcon, volume 39, issue 3, pages 2137-2141.
• Ngoc-Sang Pham & Thi Kim Cuong Pham, 2019, "Foreign aid, recipient government's fiscal behavior, and economic growth," Economics Bulletin, AccessEcon, volume 39, issue 4, pages 2457-2466.
• Aida Yulia & Nurul Hayati & Rulfah M. Daud, 2019, "The Influence of Tax, Foreign Ownership and Company Size on the Application of Transfer Pricing in Manufacturing Companies Listed on IDX during 2013-2017," International Journal of Economics and Financial Issues, Econjournals, volume 9, issue 3, pages 175-181.
• John Kwaku Amoh, 2019, "An Estimation of the Taxable Capacity, Tax Effort and Tax Burden of an Emerging Economy: Evidence from Ghana," International Journal of Economics and Financial Issues, Econjournals, volume 9, issue 3, pages 12-21.
• Abdallah Ali-Nakyea & John Kwaku Amoh & Nasir Alfa Mohammed, 2019, "Are sub-Saharan African Countries Losing it on Oil and Gas Revenue Management too? Evidence from Ghana," International Journal of Energy Economics and Policy, Econjournals, volume 9, issue 2, pages 89-97.
• Naveen Agarwal & Naqui Anwer, 2019, "An Analytical Study of Cross Subsidy Impact on Electricity Demand from Industries: Case of Electricity Distribution Utilities in India," International Journal of Energy Economics and Policy, Econjournals, volume 9, issue 6, pages 305-309.
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• Liu, Xiangyu & Min, Shixiong & Xue, Yuan & Lei, Yonggang & Chen, Yangyang & Wang, Fang & Zhang, Zhengguo, 2019, "Accelerating photosensitized H2 evolution over in situ grown amorphous MoSx catalyst employing TiO2 as an efficient catalyst loading matrix and electron transfer relay," Renewable Energy, Elsevier, volume 138, issue C, pages 562-572, DOI: 10.1016/j.renene.2019.01.127.
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