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

2027

• Capelle-Blancard, Gunther, 2027, "The case for a green financial transaction tax," Ecological Economics, Elsevier, volume 251, issue C, DOI: 10.1016/j.ecolecon.2026.109192.

2026

• Wafae AMRANI & Saad ELOUARDIRHI, 2026, "Décentralisation financière et croissance économique au Maroc : Analyse empirique," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 3, pages 200-213.
• Omar MEJJI & Abdelhadi DARKAOUI & Abderrahim TAILAMTE & Zakaria ABBASSI, 2026, "Rôle de la réforme fiscale Contribution Professionnelle Unique (CPU) dans la formalisation du secteur informel : Cas de la région Béni-Mellal Khénifra," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 5, pages 419-442.
• Guy Gilbert & Thierry Madies & Sonia Paty, 2026, "Asymmetric Decentralization in France: A Municipal-Centered Exception," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper2614, Mar.
• Nadia Accoto & Federica Daniele & Valerio Della Corte, 2026, "Profit shifting via intragroup lending: measuring and comparing the debt structure and interest rate channels," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1529, Apr.
• Rajashri Chakrabarti & Philippe d'Astous & Kory Kroft & Sheisha Kulkarni & Vyacheslav Mikhed & Matthew J. Notowidigdo & Sahil Raina & Barry Scholnick, 2026, "Consumption, Savings, and Earnings Responses to Financial Windfalls," Working Papers, Becker Friedman Institute for Research In Economics, number 2026-130.
• Gabriel Ahlfeldt & Elisabetta Pietrostefani & Ailin Zhang, 2026, "The Economics of Architecture," CESifo Working Paper Series, CESifo, number 12399.
• Mark Aguiar & Benjamin Moll & Florian Scheuer, 2026, "Putting the "Finance" Into "Public Finance": A Theory of Capital Gains Taxation," CESifo Working Paper Series, CESifo, number 12472.
• Sven Heim & Mario Liebensteiner & Félix Michelet, 2026, "Spin City: Local Externalities of Wind Turbines," CESifo Working Paper Series, CESifo, number 12478.
• Adam Lavecchia & Robert McKercher & Alisa Tazhitdinova, 2026, "Should I Stay or Should I Go? The Impact of Taxation on Canadian Inter-Provincial Migration," CESifo Working Paper Series, CESifo, number 12600.
• Kay Blaufus & Lena Dräger & Michael Milde & Judith C. Schneider, 2026, "How Do Money and Tax Illusion Impact Long-Term Investments? An Experiment," CESifo Working Paper Series, CESifo, number 12799.
• Enea Baselgia & Remo Gurtner & Julian Koller & Isabel Z. Martínez, 2026, "Income, Wealth, and Redistribution in a Tax Haven: Distributional National Accounts for Switzerland," CESifo Working Paper Series, CESifo, number 12977.
• Locky Xianglong Liu & Jason Nassios & Janine Dixon, 2026, "Modelling Heavy Vehicle Reforms in Australia using VURMTAX," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-368, Aug.
• Pestieau, Pierre, 2026, "Why do we need a full fledge social insurance for old age disability?," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2026018, Aug.
• Ahlfeldt, Gabriel & Pietrostefani, Elisabetta & Zhang, Ailin, 2026, "The Economics of Architecture," CEPR Discussion Papers, Centre for Economic Policy Research, number 21022, Jan.
• Aguiar, Mark & Moll, Benjamin & Scheuer, Florian, 2026, "Putting the 'Finance' into 'Public Finance': A Theory of Capital Gains Taxation," CEPR Discussion Papers, Centre for Economic Policy Research, number 21165, Feb.
• Bloise, Gaetano & Reichlin, Pietro, 2026, "An Early Capital Taxation Principle," CEPR Discussion Papers, Centre for Economic Policy Research, number 21611, Jun.
• Berman, Yonatan & Klor, Esteban, 2026, "Capital Taxation, Income Shifting, and Retained Earnings: Evidence from Dividend Tax Reforms," CEPR Discussion Papers, Centre for Economic Policy Research, number 21672, Jun.
• Yaqi Wang, 2026, "The growth effects of capital income tax-funded pension program under endogenous retirement," Economics Bulletin, AccessEcon, volume 46, issue 1, pages 302-311.
• Yue Sun & Dengjun Zhang, 2026, "Perceived tax obstacles and corporate environmental activities," Economics Bulletin, AccessEcon, volume 46, issue 1, pages 133-151.
• Julien Vandernoot & Camille Wallemacq, 2026, "Votes and levies: The political economy of property taxation in Belgian provinces," Economics Bulletin, AccessEcon, volume 46, issue 2, pages 801-815.
• Iacopo Grassi, 2026, "Subsidies, costs, and local taxes: a theoretical note on circular economy investments," Economics Bulletin, AccessEcon, volume 46, issue 1, pages 209-218.
• Joseph G. Eisenhauer, 2026, "Can taxing firearm sales reduce gun violence? Preliminary evidence from two natural experiments," Economics Bulletin, AccessEcon, volume 46, issue 1, pages 240-249.
• Kum, Jaesung & Ko, Younghyu & Chang, Jae Hun & Lee, Chang-Ha, 2026, "Dynamic modeling and techno-economic analysis of a heat-integrated NH3 cracking plant for cost-effective H2 production under uncertainty," Applied Energy, Elsevier, volume 406, issue C, DOI: 10.1016/j.apenergy.2025.127210.
• Mazzoni, S. & Vellini, M. & Gambini, M., 2026, "Decarbonization pathways of Hard-to-Abate sectors through hydrogen blending solutions," Applied Energy, Elsevier, volume 409, issue C, DOI: 10.1016/j.apenergy.2026.127420.
• Ricci, Mattia & Dominguez, Ignacio Perez & Van Houtven, Stijn & Hristov, Jordan & Vandyck, Toon, 2026, "Pricing GHG emissions in agriculture: Accounting for trade and fairness for effective climate policy," Ecological Economics, Elsevier, volume 239, issue C, DOI: 10.1016/j.ecolecon.2025.108789.
• Tenney, Katelyn & Cavlovic, Therese, 2026, "Carbon tax earmarking in a conservative state: Choice experiment evidence from Utah," Ecological Economics, Elsevier, volume 240, issue C, DOI: 10.1016/j.ecolecon.2025.108799.
• Bach, Stefan & Bartels, Charlotte & Neef, Theresa, 2026, "The distribution of national income in Germany, 1992–2019," European Economic Review, Elsevier, volume 181, issue C, DOI: 10.1016/j.euroecorev.2025.105149.
• Ferreira, João V. & Ramoglou, Stratos & Savva, Foivos & Vlassopoulos, Michael, 2026, "Preferences for income and wealth limits: Evidence from a survey experiment," European Economic Review, Elsevier, volume 183, issue C, DOI: 10.1016/j.euroecorev.2025.105231.
• Mustafa, Mirlind, 2026, "Welfare effects, carbon abatement costs, and market impacts of EV subsidies in Norway," Energy Economics, Elsevier, volume 157, issue C, DOI: 10.1016/j.eneco.2026.109218.
• Varal, Shiwani & Reaños, Miguel Angel Tovar, 2026, "Energy price shocks in Europe and its impacts on vulnerable households: A demand system approach," Energy Economics, Elsevier, volume 160, issue C, DOI: 10.1016/j.eneco.2026.109429.
• Wang, Chaolin & Luo, Xiangzhong & Zhao, Yu & Shen, Mingxuan, 2026, "Competitive adsorption of H2 and CH4 in coal: Implications for large-scale underground hydrogen storage," Energy, Elsevier, volume 344, issue C, DOI: 10.1016/j.energy.2026.140059.
• Nathan, Brad & Perez-Truglia, Ricardo & Zentner, Alejandro, 2026, "Paying your fair share: Perceived fairness and tax compliance," Journal of Accounting and Economics, Elsevier, volume 81, issue 2, DOI: 10.1016/j.jacceco.2025.101838.
• Bethmann, Dirk & Kvasnicka, Michael, 2026, "International tax evasion, state purchases of confidential bank data and voluntary disclosures," Journal of Comparative Economics, Elsevier, volume 54, issue 2, pages 526-536, DOI: 10.1016/j.jce.2025.11.005.
• Wheadon, Daniel & Castex, Gonzalo & Kudrna, George & Woodland, Alan, 2026, "Self-Control preferences and public pension analysis," Journal of Economic Behavior & Organization, Elsevier, volume 241, issue C, DOI: 10.1016/j.jebo.2025.107338.
• Kinnl, Klara & Wohak, Ulrich, 2026, "Free the period? Evaluating tampon tax reforms using household scanner data," Journal of Economic Behavior & Organization, Elsevier, volume 241, issue C, DOI: 10.1016/j.jebo.2025.107356.
• Guiso, Luigi & Jappelli, Tullio, 2026, "Are people willing to pay to prevent natural disasters?," Journal of Economic Behavior & Organization, Elsevier, volume 242, issue C, DOI: 10.1016/j.jebo.2026.107416.
• James, Alexander & Watson, Brett, 2026, "Cash transfers and migration: Evidence from an online survey experiment," Journal of Economic Behavior & Organization, Elsevier, volume 245, issue C, DOI: 10.1016/j.jebo.2026.107498.
• Klejdysz, Justyna & Zawisza, Tom, 2026, "Taxation and business entry: Evidence from the Polish self-employment “Flat” tax," Journal of Public Economics, Elsevier, volume 258, issue C, DOI: 10.1016/j.jpubeco.2026.105640.
• Lang, Megan, 2026, "Using price incentives to bound welfare from pay as you go solar electricity," Journal of Public Economics, Elsevier, volume 259, issue C, DOI: 10.1016/j.jpubeco.2026.105656.
• Blanchet, Thomas & Mouillet, Léon & Saez, Emmanuel & Zucman, Gabriel, 2026, "Real-time inequality," Journal of Public Economics, Elsevier, volume 260, issue C, DOI: 10.1016/j.jpubeco.2026.105701.
• Bhardwaj, Sakshi, 2026, "Cash transfer at birth reduces criminal activity of fathers and children," Journal of Public Economics, Elsevier, volume 260, issue C, DOI: 10.1016/j.jpubeco.2026.105703.
• Hao, Pengyu & Shan, Pengnian & Wang, Xueying & Xiong, Bo & Wang, Lijing & Hou, Jianhua & Lu, Changyu & Yan, Qiaozhi & Li, Chunsheng & Shi, Weilong, 2026, "Ni-Co Prussian blue analogues with tunable defects as heat-core materials for achieving ultra-high photothermal-assisted photocatalytic H2 production," Renewable Energy, Elsevier, volume 256, issue PC, DOI: 10.1016/j.renene.2025.124159.
• Wang, Nan & Hernández-Fontes, Carlos & Gómez-Garduño, Nayeli & Pfeiffer, Heriberto, 2026, "Dual-reactor system implementation for Li5FeO4-assisted sorption enhanced steam reforming for hydrogen production, during biomass pyrolysis," Renewable Energy, Elsevier, volume 256, issue PD, DOI: 10.1016/j.renene.2025.124116.
• Niu, Yonghong & Han, Shuang & Chi, Zhengyang & Wang, Lingna, 2026, "Effect of La, Ce or Pr modified Dol-C dual-support catalysts on the co-gasification of coal gangue and biomass for the production of hydrogen-rich gas," Renewable Energy, Elsevier, volume 256, issue PD, DOI: 10.1016/j.renene.2025.124181.
• Dogan, Mert Yekta & Yasyerli, Sena & Tasdemir, H. Mehmet & Arbag, Huseyin & Yasyerli, Nail, 2026, "H2 production from H2S over activated carbon prepared at different carbonization temperatures as efficient microwave catalyst," Renewable Energy, Elsevier, volume 256, issue PD, DOI: 10.1016/j.renene.2025.124191.
• Mandari, Kotesh Kumar & Im, Younghwan & Pandey, Sadanand & Kang, Misook, 2026, "Transforming solar energy to Fuel: Innovative Ru@CuInS2/g-C3N4 nanocomposites for green hydrogen production," Renewable Energy, Elsevier, volume 256, issue PD, DOI: 10.1016/j.renene.2025.124195.
• Huang, Yu & Ding, Ziyi & Ke, Jun & Zhang, Xiaoyu, 2026, "Recovering red mud to construct iron-aluminum oxides hybridized system for superior green hydrogen energy from water splitting," Renewable Energy, Elsevier, volume 256, issue PE, DOI: 10.1016/j.renene.2025.124268.
• Zhou, Tianxiang & Dong, Gang & Ding, Xinjie & Wei, Wenxuan & Nan, Zhuopeng & Zhu, Jinming & Shi, Wei & Zeng, Tao & Chen, Yunxia, 2026, "2D/2D mesoporous BiVO4/crystalline carbon nitride S-scheme photocatalysts for hydrogen production and simultaneous MO degradation," Renewable Energy, Elsevier, volume 256, issue PF, DOI: 10.1016/j.renene.2025.124458.
• Yang, Lifang & Luo, Hao & Yao, Lu & Zhang, Zizhong & Yang, Zhijun & Wang, Kaikai, 2026, "Integrating interfacial Ni-S bond-strengthened ohmic junctions with sulfur vacancies for simultaneous efficient photocatalytic norfloxacin degradation and H2 generation," Renewable Energy, Elsevier, volume 256, issue PG, DOI: 10.1016/j.renene.2025.124478.
• Zhou, Junjie & Ge, Shaoheng & Chen, Dezhen & Hong, Liu & Hu, Yuyan & Feng, Yuheng & Qian, Kezhen, 2026, "Machine learning-driven identification of critical parameters governing waste and biomass pyrolysis-reforming process using char-based catalysts for enhanced H2 production," Renewable Energy, Elsevier, volume 256, issue PG, DOI: 10.1016/j.renene.2025.124527.
• Rehman, Zia Ur & Rehman, Sajid Ur & Butt, Faheem K. & Zhang, Yongcai & Hou, Jianhua & Wang, Xiaozhi, 2026, "Nitrogen-defect containing Si-C/g-C3N4 heterostructure with improved charge transfer kinetics for photocatalytic H2 production and CO2 reduction," Renewable Energy, Elsevier, volume 256, issue PG, DOI: 10.1016/j.renene.2025.124536.
• Asghar, Zeeshan & Jrar, Jawad Ahmad & Alauddin, & Butt, Faheem K. & Wang, Xiaozhi & Tahir, Muhammad & Zheng, Kewang & Zhang, Yongcai & Hou, Jianhua, 2026, "Engineering electronic bridge and Schottky modulation via strontium hydroxide nanoparticles on g-C3N4/Ti3C2 for excellent photocatalytic H2 production and CO2 reduction," Renewable Energy, Elsevier, volume 257, issue C, DOI: 10.1016/j.renene.2025.124741.
• Liu, Xing & Hu, Longxin & Dai, Rui & Lai, Hua & Li, Junhua, 2026, "Photo-deposition of Ni(OH)2/Ni onto twinned Cd0.5Zn0.5S for superior photocatalytic H2 evolution," Renewable Energy, Elsevier, volume 258, issue C, DOI: 10.1016/j.renene.2025.124923.
• Zhao, Lei & Wu, Haiyang & Zhang, Fuqing & He, Xuan & Du, Xing & Li, Weixin & Wang, Daheng & Fang, Wei & Chen, Hui & Liu, Zhen, 2026, "Optimizing non-equilibrium carrier concentration via thickness engineering in Py-COF/CdS S-scheme heterojunctions for enhanced photocatalytic hydrogen evolution," Renewable Energy, Elsevier, volume 261, issue C, DOI: 10.1016/j.renene.2026.125302.
• Ul Mulk, Waqad & Aziz, A. Rashid A. & Ismael, Mhadi A. & Said, Mior A. & Ghoto, Asghar Ali & Aider, Mohammed, 2026, "Experimental investigation of hydrogen bubble dynamics and electrochemical performance on flat and surface modified stainless-steel electrodes using shadowgraphy imaging," Renewable Energy, Elsevier, volume 265, issue C, DOI: 10.1016/j.renene.2026.125639.
• Shi, Huanwei & Li, Jun & Wei, Lingli, 2026, "Modeling hydrogen–brine mutual solubility from surface to underground storage conditions: the thermodynamic framework development and validation," Renewable Energy, Elsevier, volume 266, issue C, DOI: 10.1016/j.renene.2026.125728.
• Lin, Huage & Su, Weiyan & Tang, Yihan & Zong, Jiaxiang & Wu, Guangyu & Xing, Weinan, 2026, "Solar-driven tubular Co2(OH)PO4/carbon nitride S-scheme heterojunctions for renewable H2 production and CO2 reduction to solar fuels," Renewable Energy, Elsevier, volume 275, issue C, DOI: 10.1016/j.renene.2026.126306.
• Sun, Xingjian & Liu, Enli & Jian, Yaping & Jiang, Yinhua & Zhang, Shengqu & Hong, Yuanzhi, 2026, "Rational engineering defective g-C3N4 with tunable three coordinate nitrogen (N3C) vacancies for boosting photocatalytic H2 evolution," Renewable Energy, Elsevier, volume 275, issue C, DOI: 10.1016/j.renene.2026.126328.
• Wang, Xiaolong & Li, Wenhao & Xie, Mingzhu & Wang, Xiaowei & Shuai, Yong & Wang, Zhaolong, 2026, "Advanced bubble control engineered electrodes for high-efficient hydrogen evolution," Renewable and Sustainable Energy Reviews, Elsevier, volume 226, issue PD, DOI: 10.1016/j.rser.2025.116368.
• Zhao, Wenyao & Ao, Chengcheng & Ruan, Shanshan & Zhang, Lidong & Ji, Qian & Liu, Junheng, 2026, "Taming the "hydrogen flame": A review on the mechanism and cutting-edge suppression strategies of abnormal combustion in H2 engines," Renewable and Sustainable Energy Reviews, Elsevier, volume 238, issue C, DOI: 10.1016/j.rser.2026.117095.
• Rajashri Chakrabarti & Philippe d'Astous & Kory Kroft & Sheisha Kulkarni & Vyacheslav Mikhed & Matthew J. Notowidigdo & Sahil Raina & Barry Scholnick, 2026, "Consumption, Savings, and Earnings Responses to Financial Windfalls," Staff Reports, Federal Reserve Bank of New York, number 1208, Oct, DOI: 10.59576/sr.1208.
• Alexander Knobel, 2026, "Rio Markers in Central Asian Countries: Monitoring International Financial Flows to Combat Climate Change," Monitoring of Russia's Economic Outlook. Trends and Challenges of Socio-Economic Development (In Russian), Gaidar Institute for Economic Policy, issue 21, pages 1-7, September.
• Alexander Knobel, 2026, "Rio Markers in Central Asian Countries: Monitoring International Financial Flows to Combat Climate Change," Monitoring of Russia's Economic Outlook. Trends and Challenges of Socio-Economic Development, Gaidar Institute for Economic Policy, issue 21, pages 1-6, September.
• Diego Ascarza-Mendoza & Tomás Rosé, 2026, "On the Welfare Gains of Housing Affordability," Working Paper Series of the School of Government and Public Transformation, School of Government and Public Transformation, number 23, Feb.
• Wafae Amrani & Saad Elouardirhi, 2026, "Financial Decentralization and Economic Growth in Morocco: An Empirical Analysis
  [Décentralisation financière et croissance économique au Maroc : Analyse empirique]," Post-Print, HAL, number hal-05528506, DOI: 10.5281/zenodo.18460290.
• Kalo Achille Sanou & Mahamady Ouédraogo, 2026, "Elections and mining taxation in Africa: evidence from a Spatial Durbin Model," Post-Print, HAL, number hal-05620556, Jun, DOI: 10.1093/jae/ejag005.
• Benoît Walraevens & Matthieu Pourieux, 2026, "Thomas Piketty’s Circle and the School of Inequality," Working Papers, HAL, number hal-05466239, Jan.
• Guy Gilbert & Thierry Madiès & Sonia Paty, 2026, "Asymmetric Decentralization in France: A Municipal-Centered Exception," Working Papers, HAL, number hal-05601609, Apr.
• Blaufus, Kay & Dräger, Lena & Milde, Michael & Schneider, Judith C., 2026, "How Do Money and Tax Illusion Impact Long-Term Investments? An Experiment," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-750, Jul.
• Guy Gilbert & Thierry Madies & Sonia Paty, 2026, "Asymmetric Decentralization in France: A Municipal-Centered Exception," IDEAGOV Working Papers, IDEAGOV - International Center for Decentralization and Governance, number WP2610, Mar.
• Lavecchia, Adam & McKercher, Robert & Tazhitdinova, Alisa, 2026, "Should I Stay or Should I Go? The Impact of Taxation on Canadian Inter-Provincial Migration," IZA Discussion Papers, IZA Network @ LISER, number 18544, Apr.
• Campana, Chiara & Koning, Pierre & Lindeboom, Maarten, 2026, "Does Stricter Disability Screening Lead to Improved Targeting on Long-term Health and Employment Outcomes?," IZA Discussion Papers, IZA Network @ LISER, number 18799, Jul.
• Baumgartner, Erick & Corbi, Raphael & Narita, Renata, 2026, "Payroll Tax, Employment and Labor Market Concentration," IZA Discussion Papers, IZA Network @ LISER, number 18838, Jul.
• Felix Fred Mölk, 2026, "Impact of Cost Transparency and Mixed Revenue Use on the Maximum Acceptable Carbon Tax," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 89, issue 10, pages 1-30, October, DOI: 10.1007/s10640-026-01121-1.
• Andrew Simon, 2026, "Costly centralization: evidence from community college expansions," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 2, pages 548-589, April, DOI: 10.1007/s10797-025-09911-x.
• Krishna Chaitanya Vadlamannati & Bimal Adhikari & Jeffrey King, 2026, "The political business cycle of petroleum taxes: An analysis of Indian states," Public Choice, Springer, volume 208, issue 1, pages 221-247, July, DOI: 10.1007/s11127-025-01362-6.
• Siyuan Cai & Shunfeng Song & Jiating Wang & Fanglin Chen, 2026, "Nothing comes for free: the impact of place-based tax incentives on firms’ costs," Public Choice, Springer, volume 208, issue 3, pages 603-626, September, DOI: 10.1007/s11127-026-01377-7.
• Giuseppe Albanese & Raffaello Bronzini, 2026, "The impact of public incentives on the birth of innovative start-ups," Small Business Economics, Springer, volume 66, issue 3, pages 1309-1332, March, DOI: 10.1007/s11187-025-01143-x.
• Elias Asproudis & Eleftherios Filippiadis, 2026, "Environmental Taxes, Abatement Effort and Green Trade Unions in an Oligopoly Market," Discussion Paper Series, Department of Economics, University of Macedonia, number 2026_03, Mar, revised Mar 2026.
• Adam M. Lavecchia & Robert McKercher & Alisa Tazhitdinova, 2026, "Should I Stay or Should I Go? The Impact of Taxation on Canadian Inter-Provincial Migration," Department of Economics Working Papers, McMaster University, number 2026-03, Apr.
• Chiara Campana & Pierre Koning & Maarten Lindeboom, 2026, "Does Stricter Disability Screening Lead to Improved Targeting on Long-term Health and Employment Outcomes?," Papers, Centre for Health Economics, Monash University, number 2026-12, Sep.
• Unayama Takashi & Sano Shinpei & Yugami Kazufumi & Inaba Kazuhiro, 2026, "Evaluating Tax Return Data as a Source of Income Statistics," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 22, issue 1, pages 1-37, March, DOI: 10.57520/prippr.22-1-3.
• Damon Jones & Robert Moffitt, 2026, "Tax Policy and the Economy, Volume 40," NBER Books, National Bureau of Economic Research, Inc, number jone-5, October.
• Christopher Phelan, 2026, "Current Account Deficits and the Welfare of Future Generations," NBER Working Papers, National Bureau of Economic Research, Inc, number 34740, Jan.
• Belinda Archibong & Chinemelu Okafor & Evans S. Osabuohien & Tom Moerenhout, 2026, "Protest Matters: The Effects of Protests on Economic Redistribution," NBER Working Papers, National Bureau of Economic Research, Inc, number 34787, Feb.
• Esther Duflo & Rema Hanna & Benjamin A. Olken & Shreya Tandon, 2026, "The Limits of Government Outsourcing: Property Tax Re-Assessments in India," NBER Working Papers, National Bureau of Economic Research, Inc, number 35610, Aug.
• Seth G. Benzell & Laurence J. Kotlikoff & Victor Yifan Ye, 2026, "The Global Transition – The Impact of Demographics and AI on Economic Power," NBER Working Papers, National Bureau of Economic Research, Inc, number 35618, Aug.
• Kaiji Chen & Hanming Fang & Yang Tang, 2026, "Asset Privatization as Intergenerational Redistribution," NBER Working Papers, National Bureau of Economic Research, Inc, number 35754, Sep.
• Rajashri Chakrabarti & Philippe d'Astous & Kory Kroft & Sheisha Kulkarni & Vyacheslav Mikhed & Matthew J. Notowidigdo & Sahil Raina & Barry Scholnick, 2026, "Consumption, Savings, and Earnings Responses to Financial Windfalls," NBER Working Papers, National Bureau of Economic Research, Inc, number 35836, Oct.
• David Argente, 2026, "Welfare Analysis with Complementarities: When Direct and Total Responses Are Sufficient," NBER Working Papers, National Bureau of Economic Research, Inc, number 35843, Oct.
• Marius A. K. Ring, 2026, "Taxing Entrepreneurial Wealth: Evidence from Norway, 2021–2025," NBER Working Papers, National Bureau of Economic Research, Inc, number 35854, Oct.
• Joana Duran-Franch & Alvaro Leandro & Sébastien Turban & Nicolas Ruiz & Elisa Mitteldorf & Iris Smiderle, 2026, "The short- and medium-term effects of structural reforms: A reassesment," OECD Economics Department Working Papers, OECD Publishing, number 1867, Jun, DOI: 10.1787/ce7f76e3-en.
• Henri Atangana Ondoa & Arnold Dilane Momou Tchinda, 2026, "Resilience Starts with Revenue: Does Domestic Taxation Outperforms Climate Funds in Reducing Climate Vulnerability?," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, volume 68, issue 1, pages 1-43, March, DOI: 10.1057/s41294-025-00272-2.
• Reagan Baughman & Andrew Houtenville, 2026, "The EITC and Employment of Women with Disabilities," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, volume 52, issue 2, pages 285-307, April, DOI: 10.1057/s41302-025-00319-3.
• Kaiji Chen & Hanming Fang & Yang Tang, 2026, "Asset Privatization as Intergenerational Redistribution," PIER Working Paper Archive, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, number 26-013, Aug.
• Bell, Peter, 2026, "Identifying the Median Grade-Tonnage Curve from the Global Database of VMS Copper Mining Projects," MPRA Paper, University Library of Munich, Germany, number 127617, Jan.
• Anienwe, Prince & Bhattarai, Keshab, 2026, "Effectiveness of carbon tax on emission reduction in Sweden and Norway. A cross-country VAR analysis," MPRA Paper, University Library of Munich, Germany, number 127740, Jan, revised 13 Jan 2026.
• Bell, Peter, 2026, "Simulating Economics for Mining and Shipping Projects using Transaction Cost Economics," MPRA Paper, University Library of Munich, Germany, number 127815, Jan.
• Baraldi, Anna Laura & Cantabene, Claudia & De Iudicibus, Alessandro, 2026, "Clean Vehicle Incentives and Urban Air Quality: Evidence from Italy," MPRA Paper, University Library of Munich, Germany, number 127835, Jan.
• Spencer, Joe, 2026, "The i-Criterion Dilemma: A Regulatory Impact Assessment of Market Displacement, Fiscal Contraction, and Criminological Risk in Amsterdam," MPRA Paper, University Library of Munich, Germany, number 128840, Mar.
• Kuusi, Tero & Kotamäki, Mauri & Kirkko-Jaakkola, Mikael, 2026, "At the Limits of Taxation: Perspectives on High Marginal Tax Rates in Finland," ETLA Reports, The Research Institute of the Finnish Economy, number 175, Mar.
• Arthur Apostel, 2026, "Pre-death gifts and regressive wealth transfer taxation: Evidence from Belgium," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration, number 26/1144, May.
• Alex Combs & Saerim Kim, 2026, "Constraints and Contributions: The Effects of Tax Limits on Education-Supporting Nonprofit Revenue," Public Finance Review, , volume 54, issue 5, pages 733-764, September, DOI: 10.1177/10911421251385050.
• Anna Charitou & Thanasis Maniatis & Costas Passas, 2026, "An Investigation of the Net Social Wage Ratio in Nine European Countries, 1995–2018," Review of Radical Political Economics, Union for Radical Political Economics, volume 58, issue 1, pages 5-21, March, DOI: 10.1177/04866134251369929.
• Wei Que & Yanni Yu, 2026, "Tax policy uncertainty and green total factor productivity: a spatial analysis based on prefecture-level city data," The Annals of Regional Science, Springer;Western Regional Science Association, volume 75, issue 1, pages 1-42, March, DOI: 10.1007/s00168-025-01433-y.
• Charles Christian Atangana Zambo & Bruno Emmanuel Ongo Nkoa & Yves Patrice Etogo Nyaga, 2026, "Fiscal consequences of terrorism in Africa: a direct and indirect approach," Economics of Governance, Springer, volume 27, issue 1, pages 1-41, December, DOI: 10.1007/s10101-026-00363-5.
• Alain Galli & Louisa Hizli & Winfried Koeniger & Rina Rosenblatt-Wisch, 2026, "Consumption and saving patterns in Switzerland: new evidence based on administrative tax data," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, volume 162, issue 1, pages 1-34, December, DOI: 10.1186/s41937-026-00154-z.
• Lint Barrage & Gustav Fredriksson, 2026, "Temperature Anomalies and Carbon Pricing Support: Evidence from a National Referendum," Trinity Economics Papers, Trinity College Dublin, Department of Economics, number tep1326, Jul.
• James Alm & Jubo Yan & William D. Schulze & Melissa Vigil & Carrie von Bose, 2026, "Behavioral Factors in Tax Preparer and Tax Compliance Choices," Working Papers, Tulane University, Department of Economics, number 2606, May.
• Jay A. Soled & James Alm, 2026, "Cash Redux, Credit Card Surcharges, And The Tax Gap," Working Papers, Tulane University, Department of Economics, number 2607, May.
• Emma Harrington & Matthew E. Kahn, 2026, "Has the Rise of Work from Home Reduced the Motherhood Penalty in the Labor Market?," National Tax Journal, University of Chicago Press, volume 79, issue 2, pages 507-527, DOI: 10.1086/740865.
• Angela Okeke & Constantinos Alexiou & Joseph Nellis, 2026, "Dynamic Distributional Effects of Fiscal Consolidation: A Sample of 16 OECD Countries," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, volume 73, issue 4, pages 459-509.
• Kirschnerová Pavlína & Janoušková Jana & Urbánek Tomáš, 2026, "Tax Policy and Philanthropy in the Czech Republic: The (Limited) Power of Tax Incentives," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Paradigm, volume 36, issue 2, pages 72-98, DOI: 10.2478/sues-2026-0009.
• Antonio Accetturo & Elisabetta Olivieri & Fabrizio Renzi, 2026, "Incentives for dwelling renovations: evidence from a large fiscal programme," Fiscal Studies, John Wiley & Sons, volume 47, issue 1, pages 69-87, March, DOI: 10.1111/1475-5890.70009.
• I. A. Maldonado-Bravo & J. F. Gómez-Aguilar & R. F. Escobar-Jiménez & S. Chávez-Vázquez & V. F. Morales-Delgado, 2026, "Optimal Design Of Viscoelastic Dynamic Vibration Absorbers Based On The Caputo–Fabrizio Fractional Derivative For Damping Wind Turbine Blades," FRACTALS (fractals), World Scientific Publishing Co. Pte. Ltd., volume 34, issue 09, pages 1-32, DOI: 10.1142/S0218348X26500805.
• Di Novi; C.; & Salari; P.;, 2026, "Shaping Soft Drinks: Sugar Taxes, Consumption, and Reformulation in Europe," Health, Econometrics and Data Group (HEDG) Working Papers, HEDG, c/o Department of Economics, University of York, number 26/07, May.
• Flögel, Franz & Diekmann, Jan Ole & Hahn, Gesine & Balgar, Thorsten, 2026, "Wissenschaft zum Anfassen: Ergebnisse und Erkenntnisse aus dem H2PopUpLab Gelsenkirchen," Forschung Aktuell, Institut Arbeit und Technik (IAT), Westfälische Hochschule, University of Applied Sciences, number 01/2026, DOI: 10.53190/fa/202601.
• Steve Cicala & David Hémous & Morten Olsen, 2026, "Adverse selection as a policy instrument: unraveling climate change," ECON - Working Papers, Department of Economics - University of Zurich, number 491, Apr.

2025

• Rose Anne Devlin & Michela Planatscher, 2025, "Crowding Out of Private Contributions by Government Funding: The Importance of Charitable Activities and Population Served," Working Papers, University of Ottawa, Department of Economics, number 2506E.
• Soeren J Henn & Christian Mastaki Mugaruka & Miguel Ortiz & Raúl Sánchez de la Sierra & David Qihang Wu, 2025, "Monopoly of Taxation Without a Monopoly of Violence: The Weak State’s Trade-Offs From Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, volume 92, issue 2, pages 1126-1156.
• Giovanni Carnazza & Federica Lanterna & Paolo Liberati, 2025, "Measuring time-varying fiscal cyclicality of the revenue side with a new cyclically-adjusted methodology: Does the European fiscal framework play a pivotal role?," Discussion Papers, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy, number 2025/321, Mar.
• Noda, Hideo & Fang, Fengqi, 2025, "Government Subsidy for Student Loans, Human Capital Accumulation and Economic Development," MPRA Paper, University Library of Munich, Germany, number 125649, Aug.
• Bell, Peter, 2025, "Comparison of Government Rules for Remediation of Abandoned Mine Sites," MPRA Paper, University Library of Munich, Germany, number 126948, Nov.
• Bell, Peter, 2025, "Method for Comparing Economic Impacts Caused by Government Actions on Natural Resource Extraction in Logging, Oil and Gas, and Mining," MPRA Paper, University Library of Munich, Germany, number 127298, Dec.
• Bukhari, Muhammad Zaman & Ali, Amjad & Audi, Marc, 2025, "External Variables Affecting the Transfer Pricing Decisions: Arm’s Length Basis and Transfer Pricing," MPRA Paper, University Library of Munich, Germany, number 127320.
• Bell, Peter, 2025, "How Courts are Leading Change for Mining Law in BC with International Standards," MPRA Paper, University Library of Munich, Germany, number 127495, Dec.
• Kanwal, Zainab & Audi, Marc & Alam, Mehboob, 2025, "Corporate Tax Strategy, Risk, and Long-Term Value Creation: Insights from Technology, Pharmaceutical, and Manufacturing Sectors," MPRA Paper, University Library of Munich, Germany, number 127563.
• Glenn P. Jenkins & Mikhail Miklyaev & Amin Sokhanvar, 2025, "Guidelines For The Appraisal Of Tax Incentives In Madagascar," Development Discussion Papers, JDI Executive Programs, number 2025-02, Feb.
• Glenn P. Jenkins & Owotomiwa C. Olubamiro & Mikhail Miklyaev & Amin Sokhanvar, 2025, "An Approach For Ex-Post Cit Gap Analysis And Ex-Ante Corporate Tax Incentives Evaluation," Development Discussion Papers, JDI Executive Programs, number 2025-03, Feb.
• Kuusi, Tero & Kotamäki, Mauri & Kirkko-Jaakkola, Mikael, 2025, "Economy at a Standstill: The Problem of High Marginal Tax Rates in Finland," ETLA Reports, The Research Institute of the Finnish Economy, number 158, Feb.
• Kuusela, Olli-Pekka & Ropponen, Olli, 2025, "Moving Faster towards a Circular Economy: A Review of Policies and Indicators," ETLA Reports, The Research Institute of the Finnish Economy, number 159, Feb.
• Iancu, Aurel, 2025, "Trinitatea imposibila in Uniunea Economica si Monetara. Moduri de solutionare," Studii Economice, Institutul National de Cercetari Economice (INCE), number 250821, Aug.
• Iancu, Aurel, 2025, "The Impossible Trinity in Economic and Monetary Union. How to Solve It," Working Papers of National Institute for Economic Research, Institutul National de Cercetari Economice (INCE), number 251229, Dec.
• Nitu Moni Bora & Nissar A. Barua, 2025, "A Study on Intergovernmental Transfers and Revenue Effort of Indian States," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, volume 19, issue 2, pages 246-268, November, DOI: 10.1177/00252921251404802.
• Bruno Paolo Bosco & Carlo Federico Bosco & Paolo Maranzano, 2025, "Labour responsiveness to income tax changes: empirical evidence from a DID analysis of an income tax treatment in Italy," Empirical Economics, Springer, volume 69, issue 2, pages 787-828, August, DOI: 10.1007/s00181-025-02748-7.
• Lakash Kumar Shakya & Niranjan Devkota & Krishna Dhakal & Ramhari Poudyal & Surendra Mahato & Udaya Raj Paudel & Seeprata Parajuli, 2025, "Consumer's behavioural intention towards adoption of e-bike in Kathmandu valley: structural equation modelling analysis," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, volume 27, issue 7, pages 16237-16265, July, DOI: 10.1007/s10668-024-04595-5.
• Vito Amendolagine & Randolph Luca Bruno & Maria Cipollina & Gianluigi De Pascale, 2025, "Minimum global tax: winners and losers in the race for mergers and acquisitions," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 15, issue 4, pages 1249-1278, December, DOI: 10.1007/s40821-025-00319-5.
• Madhuresh Kumar, 2025, "Inflationary Impact of Carbon Tax in India," Indian Economic Review, Springer, volume 60, issue 2, pages 205-236, December, DOI: 10.1007/s41775-026-00262-w.
• Stergios Skaperdas & Samarth Vaidya, 2025, "Investing in influence: how minority interests can prevail in a democracy," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 79, issue 4, pages 1191-1224, June, DOI: 10.1007/s00199-025-01634-8.
• Eva Labro & Jochen Pierk, 2025, "Accounting regulation in the European Union," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3177-3217, December, DOI: 10.1007/s11142-025-09909-0.
• Juan Luis Jiménez & Jordi Perdiguero & José Manuel Cazorla-Artiles, 2025, "The pass-through of subsidizing petrol consumption: the case of Spain," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 16, issue 1, pages 107-135, March, DOI: 10.1007/s13209-024-00302-9.
• Abdulfatai Adekunle Adedeji, 2025, "Threshold effects of tax on economic growth: evidence from Africa," SN Business & Economics, Springer, volume 5, issue 6, pages 1-33, June, DOI: 10.1007/s43546-025-00843-6.
• Sweder van Wijnbergen, 2025, "Should Carbon taxes be Preannounced? On Irreversible Investment, Real Options and Carbon Taxes," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 25-043/VI, Jul.
• Cremer, Helmuth & Gahvari, Firouz, 2025, "Endogenous altruism and long term care policies in a Mirrleesian setting," TSE Working Papers, Toulouse School of Economics (TSE), number 25-1626, Mar.
• James Alm & Yvette Lind, 2025, "Is a Gender-Neutral Income Tax Feasible -- or Desirable?," Working Papers, Tulane University, Department of Economics, number 2508, Nov.
• Agrawal, David R. & Poterba, James M. & Zidar, Owen M. (ed.), 2025, "Policy Responses to Tax Competition," National Bureau of Economic Research Books, University of Chicago Press, number 9780226838595, edition 1, ISBN: ARRAY(0x71b0b778), October.
• Agbessi Augustin DOTO & Blaise GNIMASSOUN, 2025, "Gouvernement Numérique et Mobilisation des Recettes fiscales dans les Pays en Développement," Working Papers of BETA, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg, number 2025-08.
• Monisankar Bishnu & Subhrasil Chingri & Debasis Mondal & Klaus Prettner, 2025, "Automation, Gender, and Inequality: Which Tradeoffs do Policymakers Face?," Department of Economics Working Papers, Vienna University of Economics and Business, Department of Economics, number wuwp395, Dec.
• Bishnu, Monisankar & Chingri, Subhrasil & Mondal, Debasis & Prettner, Klaus, 2025, "Automation, Gender, and Inequality: Which Tradeoffs do Policymakers Face?," Department of Economics Working Paper Series, WU Vienna University of Economics and Business, number 395, Dec.
• Andrew Garin & Dmitri Koustas & Carl McPherson & Samuel Norris & Matthew Pecenco & Evan K. Rose & Yotam Shem‐Tov & Jeffrey Weaver, 2025, "The Impact of Incarceration on Employment, Earnings, and Tax Filing," Econometrica, Econometric Society, volume 93, issue 2, pages 503-538, March, DOI: 10.3982/ECTA22028.
• Baute, Sharon & Bellani, Luna & Hecht, Katharina, 2025, "Deservingness of the rich, wealth taxation, and the paradox of inheritance," Working Papers, University of Konstanz, Cluster of Excellence "The Politics of Inequality. Perceptions, Participation and Policies", number 48, DOI: 10.48787/kops/352-2-1gytti3ez2uho2.
• Fix, Blair, 2025, "Partisan Politics and the Road to Plutocracy," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 313121.
• Stahlecker, Thomas & Schnabl, Esther & Baumann, Wiebke & Ulmer, Nico & Lohmann, Sophie & Christ, Catrice, 2025, "Die baden-württembergischen Modellregionen Grüner Wasserstoff im Kontext Bildung & Qualifizierung," Working Papers "Firms and Region", Fraunhofer Institute for Systems and Innovation Research (ISI), number R2/2025, DOI: 10.24406/publica-4657.
• Bach, Stefan & Bartels, Charlotte & Neef, Theresa, 2025, "Die Verteilung und Struktur des deutschen Nationaleinkommens von 1992 bis 2019," Wirtschaft im Wandel, Halle Institute for Economic Research (IWH), volume 31, issue 2, pages 30-34, DOI: 10.18717/wwj0jr-9209.
• Cristina Cirillo & Gabriella De Sario & Lucia Imperioli, 2025, "Energy Consumption and Poverty in Italy: a New Microsimulation Model," Working Papers, Ministry of Economy and Finance, Department of Finance, number wp2025-23, Nov.
• Tekalign Negash Kebede & Dereje Daniel Tona & Tamirat Ludego Fitamo, 2025, "Practice, Opportunities, and Challenges of Electronic Tax System from Taxpayer’s Perspective: Evidence from Ethiopia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 1, pages 6-24, DOI: https://doi.org/10.15826/jtr.2025.1.
• Benjamin Yeboah & Kingsley Appiah & Michael Yeboah, 2025, "Is there a Causal Effect Between the Climate Vulnerability Components and the Government Tax Revenue in Ghana? ARDL Approach," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 3, pages 643-661, DOI: https://doi.org/10.15826/jtr.2025.1.
• Abhishek Seth & Manish Kumar Singh & Diya Uday, 2025, "Are property taxes buoyant? Evidence from Indian states," Working Papers, xKDR, number 42, Oct.
• Arbind Modi & Ajay Shah, 2025, "Input Tax Credit and refunds under GST in India: Conceptual and legal framework," Working Papers, xKDR, number 44, Dec.
• Lint Barrage, 2025, "Climate Change Impacts on Public Finances Around the World," Annual Review of Resource Economics, Annual Reviews, volume 17, issue 1, pages 281-300, October, DOI: 10.1146/annurev-resource-011624-035.
• Chahrazad BACHIRI & Mohamed BENRIMIDA, 2025, "Analyse des prix de transfert dans le contexte marocain," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 5, pages 819-836.
• Farah GUIGUI & Mohamed BELAHSEN, 2025, "Analyse des différenciations du traitement fiscal des produits financiers participatifs et conventionnels," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 6, issue 9, pages 529-546.
• Konstantin V. Vekerle & Sergei G. Belev & Sergei G. Sinelnikov-Murylev, 2025, "Progressiveness Assessment of the Value Added Tax in Russia," Population and Economics, ARPHA Platform, volume 9, issue 4, pages 23-36, October, DOI: 10.3897/popecon.9.e147296.
• Yann Bramoull´e & Sanjeev Goyal & Massimo Morelli, 2025, "Social Structure, State, and Economic Activity," BAFFI CAREFIN Working Papers, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy, number 25242.
• Mar Delgado-Téllez & Javier Quintana & Daniel Santabárbara, 2025, "Carbon pricing, border adjustment and renewable energy investment: a network approach," Working Papers, Banco de España, number 2506, Jan.
• Giuseppe Albanese & Raffaello Bronzini, 2025, "The impact of public incentives on the birth of innovative start-ups," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 915, Mar.
• Emanuele Dicarlo & Marco Savegnago, 2025, "The redistributive effects of in-kind transfers in Italy," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 977, Nov.
• Mario Cannella & Maria Enza Castiglia & Giacomo Marcolin, 2025, "The functioning of the tax justice system: microdata evidence from Italy," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 980, Nov.
• Simge Bereketoğlu & Mehmet Avcı, 2025, "Is Good Governance the Driving Force Behind Raising Tax Revenues? A Panel Data Analysis," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, volume 9, issue 1, pages 31-43, June, DOI: https://doi.org/10.33399/biibfad.15.
• Ekkehard Ernst & Rossana Merola & Jelena Reljic, 2025, "Fiscal Policy Instruments for Inclusive Labor Markets: A Review," Journal of Economic Surveys, Wiley Blackwell, volume 39, issue 5, pages 2020-2041, December, DOI: 10.1111/joes.12685.
• M. Besfamille & N. Figueroa & L. Guzmán‐Lizardo, 2025, "Ramsey Pricing Revisited: Natural Monopoly Regulation With Evaders," Journal of Industrial Economics, Wiley Blackwell, volume 73, issue 4, pages 569-588, December, DOI: 10.1111/joie.70004.
• Rosella Levaggi & Francesco Menoncin & Andrea Modena, 2025, "May Tax Evasion Help Control Public Debt?," CRC TR 224 Discussion Paper Series, University of Bonn and University of Mannheim, Germany, number crctr224_2025_623, Jan.
• Wealth Eukeria & Smulders Sharon A. & Mpofu Favourate Y., 2025, "Conceptualising the Behaviour of MNEs, Tax Authorities and Tax Consultants in Respect of Transfer Pricing Practices – A Three-Layer Analysis," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 15, issue 2, pages 155-184, DOI: 10.1515/ael-2022-0036.
• Le, Vo Phuong Mai & Meenagh, David & Minford, Patrick & Wang, Hankui, 2025, "UK Economic Growth and Inequality from 1870," Cardiff Economics Working Papers, Cardiff University, Cardiff Business School, Economics Section, number E2025/7, Mar.
• Ana Luiza Nabuco & Luiza A. Paixão & Marcelo de B. Brandão & Renan P. Almeira, 2025, "Discovering Tax Evasion in the Brazilian Residential Rental Market: An Analysis Based on the Brazilian Tax Authority Data, the Demographic Census, and the Household Budget Survey," Textos para Discussão Cedeplar-UFMG, Cedeplar, Universidade Federal de Minas Gerais, number 687, Nov.
• Robin Boadway & Michael Smart, 2025, "Distributionally Sensitive Cost-Benefit Analysis," CESifo Working Paper Series, CESifo, number 11692.
• António Afonso & M. Carmen Blanco-Arana & Ana J. Cisneros-Ruiz, 2025, "Drivers of New Business Creation in the OECD: The Role of Education and Taxation," CESifo Working Paper Series, CESifo, number 12180.
• Eduardo Azevedo & Florian Scheuer & Kent Smetters & Min Yang, 2025, "Dilution vs. Risk Taking: Capital Gains Taxation and Entrepreneurship," CESifo Working Paper Series, CESifo, number 12275.
• Martin C. Hänsel & Daniel Spiro, 2025, "Four Questions About the Distributional Effects of Climate Policy," CESifo Working Paper Series, CESifo, number 12348.
• Sanjeev Gupta & João Tovar Jalles & Ainhoa Petri-Hidalgo, 2025, "Estimating Health Tax Capacity, Effort, and Potential: Evidence from a Global Panel," Working Papers, Center for Global Development, number 727, Sep.
• Nishimura, Y. & Pestieau, Pierre, 2025, "Public pensions and LTC insurance with family solidarity," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2025012, Jun.
• Alvaredo, Facundo & Berman, Yonatan & Morelli, Salvatore, 2025, "Evidence from the Dead: New Estimates of Wealth Inequality based on the Distribution of Estates," CEPR Discussion Papers, Centre for Economic Policy Research, number 19832, Jan.
• Fleck, Johannes & Heathcote, Jonathan & Storesletten, Kjetil & Violante, Giovanni L., 2025, "Fiscal Progressivity of the U.S. Federal and State Governments," CEPR Discussion Papers, Centre for Economic Policy Research, number 19888, Jan.
• Acharya, Viral & Engle, Robert & Wang, Olivier, 2025, "Strategic Commitments to Decarbonize: The Role of Large Firms, Common Ownership, and Governments," CEPR Discussion Papers, Centre for Economic Policy Research, number 20040, Mar.
• Cremer, Helmuth & Gahvari, Firouz, 2025, "Endogenous Altruism and Long Term Care Policies in a Mirrleesian Setting," CEPR Discussion Papers, Centre for Economic Policy Research, number 20060, Mar.
• Brenøe, Anne Ardila & Krenk, UrÅ¡a & Steinhauer, Andreas & Zweimueller, Josef, 2025, "How Do Firms Respond to Parental Leave Absences?," CEPR Discussion Papers, Centre for Economic Policy Research, number 20140, Apr.
• Auray, Stephane & Eyquem, Aurélien & Garbinti, Bertrand & Goupille-Lebret, Jonathan, 2025, "Unpacking Rising Inequality: The Roles of Markups, Taxes, and Asset Prices," CEPR Discussion Papers, Centre for Economic Policy Research, number 20431, Jul.
• van Wijnbergen, Sweder, 2025, "Should Carbon Taxes be Pre-Announced? On Irreversible Investment, Real Options and Carbon Taxes," CEPR Discussion Papers, Centre for Economic Policy Research, number 20438, Jul.
• Xiang, Shuhui & Yin, Xinran & Zi, Yuan, 2025, "Two Decades of Chinese Industry Subsidies," CEPR Discussion Papers, Centre for Economic Policy Research, number 20878, Dec.
• Azevedo, Eduardo & Scheuer, Florian & Smetters, Kent & Yang, Min, 2025, "Dilution vs. Risk Taking: Capital Gains Taxes and Entrepreneurship," CEPR Discussion Papers, Centre for Economic Policy Research, number 20879, Dec.
• Anne Brenoe & Ursa Krenk & Andreas Steinhauer & Josef Zweimueller, 2025, "How Do Firms Respond to Parental Leave Absences?," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 2514, May.
• Stéphane Auray & Aurélien Eyquem & Bertrand Garbinti & Jonathan Goupille-Lebret, 2025, "Unpacking Rising Inequality: The Roles of Markups, Taxes, and Asset Prices," Working Papers, Center for Research in Economics and Statistics, number 2025-09, May.
• Dal Bó, Ernesto & Hutková, Karolina & Leucht, Lukas & Yuchtman, Noam, 2025, "Dissecting the Sinews of Power: International Trade and the Rise of Britain’s Fiscal-Military State, 1689–1823," The Journal of Economic History, Cambridge University Press, volume 85, issue 2, pages 336-369, June.
• Rezk R. Ayyad & Yasser Abdel Allem Hassan & Ahmed R. Ayyad, 2025, "Pharmacovigilance Consider as a Leader for Drug Design," Current Research in Medical Sciences, Pioneer Academic Publishing Limited, volume 4, issue 4, pages 1-5, September, DOI: 10.56397/CRMS.2025.09.01.
• Theo Palomo & Davi Bhering & Thiago Scot & Pierre Bachas & Luciana Barcarolo & Celso Campos & Javier Feinmann & Leonardo Moreira & Gabriel Zucman, 2025, "Tax Progressivity and Inequality in Brazil: Evidence from Integrated Administrative Data," Reports, EU Tax Observatory, number 009.
• Paul-Emile Bernard, 2025, "How Does Political Connection Affect Resource Allocation in China," Working Papers, DIAL (Développement, Institutions et Mondialisation), number DT/2025/05, Jul.
• Stefan Bach & Charlotte Bartels & Theresa Neef, 2025, "The Distribution of National Income in Germany, 1992-2019," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 1227.
• Safa Meddeb & Imed Harbaoui & Anis Bouabid, 2025, "A disaggregated analysis of the impact of corruption on tax revenue mobilization in developing countries : Evidence of a nonlinear relationship," Economics Bulletin, AccessEcon, volume 45, issue 2, pages 854-872.
• Prince Fosu & Kevin Sylwester, 2025, "Environmental tax revenue and public health care expenditure," Economics Bulletin, AccessEcon, volume 45, issue 4, pages 2041-2054.