Research classified by Journal of Economic Literature (JEL) codes

2026

• Marc A. C. Hafstead & Roberton C. Williams III, 2026, "Macroeconomic Impacts of Microeconomic Damages in General Equilibrium: Productivity and Capital Losses," NBER Working Papers, National Bureau of Economic Research, Inc, number 34661, Jan.
• Jiandong Ju & Yuankun Li & Shang-Jin Wei, 2026, "The United States as an Active Industrial Policy Nation," NBER Working Papers, National Bureau of Economic Research, Inc, number 34744, Jan.
• Daniela Pîrvu & Mariana Luminița Lință & Claudia Stanciu-Tolea, 2026, "An econometric approach to the relationship between tax revenue and gross national expenditure in Romania," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, volume 34, issue 1, pages 293-308, March, DOI: 10.1007/s10100-025-01008-4.
• Hüseyin Şen & Ayşe Kaya, 2026, "Does a revenue-neutral shift from indirect to direct taxes reduce inequality? Evidence from high-income OECD countries," Empirical Economics, Springer, volume 70, issue 2, pages 1-48, February, DOI: 10.1007/s00181-025-02867-1.
• James Alm, 2026, "What Drives Tax Policy Choices?," Working Papers, Tulane University, Department of Economics, number 2601, Jan.
• James Alm, 2026, "Linking Tax Administration Reform with Tax Reform," Working Papers, Tulane University, Department of Economics, number 2602, Jan.
• Isaak Niklas & Jessen Robin & Schmidt Christoph M., 2026, "Entfesselung des Arbeitskräftepotenzials für Wachstum und entlastete Staatsfinanzen," Wirtschaftsdienst, Sciendo, volume 106, issue 1, pages 28-34, DOI: 10.2478/wd-2026-0010.
• Tom Doan, 2026, "MOUNTFORDUHLIGJAE2009: RATS programs to replicate Mountford and Uhlig JAE 2009 sign-constrained VAR," Statistical Software Components, Boston College Department of Economics, number RTJ00058, revised .
• Emmanouil Taxiarchis Gazilas & Zacharias Bragoudakis, 2026, "Can higher education levels improve tax compliance?," Working Papers, Bank of Greece, number 355, Jan, DOI: 10.52903/wp2026355.
• Congressional Budget Office, 2026, "Sensitivity of the Distribution of Household Income to the Treatment of Health Insurance From 1979 to 2021," Reports, Congressional Budget Office, number 61910, Jan.
• Congressional Budget Office, 2026, "The Distribution of Household Income, 2022," Reports, Congressional Budget Office, number 61911, Jan.
• Congressional Budget Office, 2026, "The Accuracy of CBO's Budget Projections for Fiscal Year 2025," Reports, Congressional Budget Office, number 61916, Jan.
• Li, Mei & Liu, Chengkui & Zhou, Shibiao, 2026, "Tax incentives and corporate intelligent transformation: Evidence from China’s VAT Credit Refund Policy," Journal of Asian Economics, Elsevier, volume 102, issue C, DOI: 10.1016/j.asieco.2025.102100.
• Hoy, Christopher & Kim, Yeon Soo & Nguyen, Minh Cong & Sosa, Mariano & Tiwari, Sailesh, 2026, "Attitudes towards reducing fossil fuel subsidies: Evidence across 12 middle-income countries," Journal of Development Economics, Elsevier, volume 178, issue C, DOI: 10.1016/j.jdeveco.2025.103612.
• Maier, Sofia & Dreoni, Ilda, 2026, "Who is “energy poor" in the EU?," Energy Policy, Elsevier, volume 208, issue C, DOI: 10.1016/j.enpol.2025.114869.
• Belloc, Filippo & Lofaro, Antonino, 2026, "Subsidies, new firms, and productivity in global manufacturing," International Journal of Industrial Organization, Elsevier, volume 104, issue C, DOI: 10.1016/j.ijindorg.2025.103238.
• Saito, Yuta & Zhang, Yeming, 2026, "Taxing platforms with multi-homing," Mathematical Social Sciences, Elsevier, volume 139, issue C, DOI: 10.1016/j.mathsocsci.2025.102478.
• Etsusaku Shimada, 2026, "Why Aggregate Indicators Fail in Fiscal Sustainability Evaluation: Tax Base Heterogeneity, Reweighting, and the Limits of GDP Elasticity," KIER Working Papers, Kyoto University, Institute of Economic Research, number 1123, Jan.

2025

• Nergis Feride Kaplan Dönmez, 2025, "The Effectiveness of the Waiver of Appeal Institution in the Resolution of Tax Disputes," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 40, issue 123, pages 249-269, April, DOI: https://doi.org/10.33203/mfy.163471.
• Şahin Ay, 2025, "Preventing Illegal Gambling With Tax Regulations," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 40, issue 124, pages 425-438, October, DOI: https://doi.org/10.33203/mfy.177193.
• Christopher A. Sims, 2025, "Optimal Fiscal and Monetary Policy with Distorting Taxes," American Economic Journal: Macroeconomics, American Economic Association, volume 17, issue 2, pages 1-23, April, DOI: 10.1257/mac.20220245.
• Lenard Lieb & Adam Jassem & Rui Jorge Almeida & Nalan Baştürk & Stephan Smeekes, 2025, "Min(d)ing the President: A Text Analytic Approach to Measuring Tax News," American Economic Journal: Macroeconomics, American Economic Association, volume 17, issue 2, pages 285-314, April, DOI: 10.1257/mac.20210226.
• Oladimeji Abeeb Olaniyi, 2025, "Tax Structure and Inclusive Growth in Nigeria: The Mediating Role of Income Inequality," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 24, issue 4, pages 1165-1187, DOI: https://doi.org/10.15826/vestnik.20.
• Bantyergu Engida Bati, 2025, "Determinants of Tax Revenue in East African Countries: Evidence from Sudan & Rwanda," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 1, pages 39-56, DOI: https://doi.org/10.15826/jtr.2025.1.
• Yossinomita Yossinomita & Rina Hartanti & Rosmeli & Junaidi Junaidi & Fathiyah Fathiyah & Arna Suryani, 2025, "The Impact of Tax Reform on Tax Ratios: A Comparative Analysis of the Transition from the Official Assessment System to the Self-Assessment System in Indonesia and Selected Asian Countries," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 2, pages 282-305, DOI: https://doi.org/10.15826/jtr.2025.1.
• Naftaly Mose & Stoyan Tanchev & Michael Provide Fumey & Frank Agyemang Karikari, 2025, "Institutional and Structural Determinants of Tax Revenue Mobilization in Kenya," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 2, pages 322-340, DOI: https://doi.org/10.15826/jtr.2025.1.
• Süleyman Dikmen & Hüseyin Güçlü Çiçek & Işil Kaya, 2025, "How does Spiritual Well-Being and Religious Attitude Influence Tax Compliance? Evidence from Turkiye," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 2, pages 417-433, DOI: https://doi.org/10.15826/jtr.2025.1.
• Asegid Getachew Woldeamanuel & Tekalign Negash Kebede, 2025, "Mapping the Landscape of Tax Revenue Research: A Bibliometric Analysis of Its Evolution, Current Status, and Emerging Frontiers," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 3, pages 512-531, DOI: https://doi.org/10.15826/jtr.2025.1.
• Zeleke Addisu Gudeta & Amsalu Bedemo Beyene & Lemessa Bayissa Gobena, 2025, "Impact of the Political Regime Characteristics on Tax Reform Efforts in Ethiopia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 3, pages 662-677, DOI: https://doi.org/10.15826/jtr.2025.1.
• Fernando Pinto & Alfredo Cabezas-Ares & Miguel Ángel Alonso-Neira, 2025, "Tax Base Dynamics and Revenue Trends in Spain: A Comparative Analysis of Major Taxes (1995–2023)," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 3, pages 692-712, DOI: https://doi.org/10.15826/jtr.2025.1.
• Tekalign Negash Kebede, 2025, "Regulatory Quality, Political Stability, and Tax Revenue Performance: Empirical Evidence from Sub-Saharan Africa," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 757-773, DOI: https://doi.org/10.15826/jtr.2025.1.
• Naftaly Mose & Stoyan Tanchev & Vyara Kyurova & Kamal Deen Moro & Michael Provide Fumey, 2025, "Effect of Corporate Taxes on Business R&D Expenditure in Central Europe," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 791-803, DOI: https://doi.org/10.15826/jtr.2025.1.
• Chun Cheong Fong, 2025, "Targeted Tax Incentives for Diversification and Resilience in Macau’s Gaming Economy: A Greater Bay Area Study," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 918-936, DOI: https://doi.org/10.15826/jtr.2025.1.
• Alberto Porto & Jorge Puig & Bautista Vidal, 2025, "Intergovernmental transfers and dynamic adjustment of subnational budgets," CEFIP, Working Papers, CEFIP, Universidad Nacional de La Plata, number 049, Jan.
• Arbind Modi & Ajay Shah, 2025, "Input Tax Credit and refunds under GST in India: Conceptual and legal framework," Working Papers, xKDR, number 44, Dec.
• Luca Micheletto & Dylan Moore & Daniel Reck & Joel Slemrod, 2025, "An Inverse-Ramsey Tax Rule," Papers, arXiv.org, number 2503.22852, Mar.
• Katarzyna Bilicka & Elisa Casi & Carol Seregni & Barbara M. B. Stage, 2025, "Tax Strategy Disclosure: A Greenwashing Mandate?," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 63, issue 5, pages 1857-1915, December, DOI: 10.1111/1475-679X.12617.
• Richard Friberg & Frode Steen & Simen A. Ulsaker, 2025, "Cross‐Border Shopping of Alcohol—What is the Effect on Tax Revenue and Sales and Which Products Are Most Affected?," Review of International Economics, Wiley Blackwell, volume 33, issue 5, pages 1021-1034, November, DOI: 10.1111/roie.70003.
• Michael S. Michael & Panos Hatzipanayotou & Nikos Tsakiris, 2025, "Can Small Economies Act Strategically? The Case of Consumption Pollution and Non‐Tradable Goods," Review of International Economics, Wiley Blackwell, volume 33, issue 5, pages 1164-1177, November, DOI: 10.1111/roie.70010.
• Georgios Palaiodimos & Dimitris Papageorgiou, 2025, "VAT rate shocks and inflation: a theoretical and empirical analysis for Greece," Economic Bulletin, Bank of Greece, issue 61, pages 7-32, July, DOI: 10.52903/econbull20256101.
• Laura Montenbruck, 2025, "Fiscal Exchange and Tax Compliance: Strengthening the Social Contract Under Low State Capacity," CRC TR 224 Discussion Paper Series, University of Bonn and University of Mannheim, Germany, number crctr224_2025_620, Jan.
• Yasar Sezer, 2025, "International Commodity-Tax Competition and Asymmetric Producer Prices," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 25, issue 1, pages 59-98, DOI: 10.1515/bejeap-2022-0332.
• Wang Yu, 2025, "Revisiting the Revenue-Spending Nexus in the United States: A Time-Frequency Perspective," Journal of Time Series Econometrics, De Gruyter, volume 17, issue 2, pages 119-140, DOI: 10.1515/jtse-2025-0004.
• Congressional Budget Office, 2025, "Unemployment Insurance: Budgetary History and Projections," Reports, Congressional Budget Office, number 60776, Jan.
• Congressional Budget Office, 2025, "Reconciling the Official Poverty Measure and CBO’s Distributional Analysis of Household Income," Reports, Congressional Budget Office, number 60809, Jan.
• Congressional Budget Office, 2025, "The Budget and Economic Outlook: 2025 to 2035," Reports, Congressional Budget Office, number 60870, Jan.
• Congressional Budget Office, 2025, "The Accuracy of CBO’s Budget Projections for Fiscal Year 2024," Reports, Congressional Budget Office, number 60885, Jan.
• Congressional Budget Office, 2025, "CBO's Economic Forecasting Record: 2025 Update," Reports, Congressional Budget Office, number 61334, Jul.
• David R. Agrawal & Adib Bagh & Mohammed Mardan, 2025, "Sensitivity Versus Size: Implications for Tax Competition," CESifo Working Paper Series, CESifo, number 11616.
• Robin Boadway & Michael Smart, 2025, "Distributionally Sensitive Cost-Benefit Analysis," CESifo Working Paper Series, CESifo, number 11692.
• Tommaso Giommoni & Gabriel Loumeau & Marco Tabellini & Gabriel Loumeau, 2025, "Extractive Taxation and the French Revolution," CESifo Working Paper Series, CESifo, number 11798.
• Brita Bye & Taran Fæhn & Lars Gulbrandsen & Kevin R. Kaushal & Christian Wilhelm Mohr & Gunnhild Søgaard & Asbjørn Torvanger & Jørgen Wettestad & Knut Øistad & Taran Faehn, 2025, "Norway’s Net-Zero Emissions Target for 2030: Too Ambitious to Be True?," CESifo Working Paper Series, CESifo, number 11834.
• António Afonso & José Alves & Frederico Silva Leal, 2025, "Government Scale as a Stabilizer: Effects on Output Volatility and Losses," CESifo Working Paper Series, CESifo, number 11993.
• Markus Dertwinkel-Kalt & Christian Wey, 2025, "Comparing the Effects of Subsidies on Target Goods," CESifo Working Paper Series, CESifo, number 12010.
• Dhammika Dharmapala & Marvin Suesse, 2025, "Decolonization, Legitimacy and Fiscal Capacity: Event Study Evidence from Africa," CESifo Working Paper Series, CESifo, number 12059.
• Adam Lavecchia & James Stutely, 2025, "Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada," CESifo Working Paper Series, CESifo, number 12112.
• Daniel Overbeck & Eliya Lungu, 2025, "Bargaining Over Taxes," CESifo Working Paper Series, CESifo, number 12172.
• Katinka Kristine Holtsmark & Åsmund Sunde Valseth, 2025, "The Marginal Equity-Adjusted Cost of Public Funds," CESifo Working Paper Series, CESifo, number 12228.
• Sébastien Houde & Maya Papineau & Nicholas Rivers & Kareman Yassin, 2025, "Big Hassle on the Decarbonization Frontier," CESifo Working Paper Series, CESifo, number 12326.
• Olivier Jacques & Marion Perrot & Alexandre Prud'homme & Carole Vincent & Roxane Borgès Da Silva, 2025, "Accroitre la couverture universelle des soins de santé ? L’opinion des Québécois," CIRANO Project Reports, CIRANO, number 2025rp-23, Oct.
• Leopoldo Fergusson, 2025, "Colombia’s Missing Fiscal Pact: The Political and Cultural Foundations of Weak Taxation," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 2025-39, Nov.
• Kevin Grieco & Abou Bakarr Kamara & Niccolo F. Meriggi & Julian Michel & Prichard Wilson, 2025, "Participation, legitimacy and fiscal capacity in weak states: Evidence from participatory budgeting," CSAE Working Paper Series, Centre for the Study of African Economies, University of Oxford, number 2025-05.
• Xiaojun Bu & Gaowang Wang, 2025, "Optimal Fiscal and Monetary Policy in Economies With Capital," Annals of Economics and Finance, Society for AEF, volume 26, issue 1, pages 177-211, May.
• Бойко Петев, 2025, "Финансови Инструменти - Факторинг, Цесия. Облагане С Данъци," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 3-14.
• Zhi, Xiaoxu & Liu, Zongzhi & Yuan, Lingran & Shi, Xinjie & Huang, Biao & Gong, Binlei, 2025, "Rent-seeking cooperatives under information asymmetry: Evidence from agricultural subsidy policy in China," Journal of Asian Economics, Elsevier, volume 100, issue C, DOI: 10.1016/j.asieco.2025.101994.
• Chang, Gene H. & Chen, Ye & Chang, Kathryn J., 2025, "Assessing effective VAT rates and tax efficiency at industry-level: The case of China," China Economic Review, Elsevier, volume 93, issue C, DOI: 10.1016/j.chieco.2025.102454.
• Bogetić, Željko & Naeher, Dominik, 2025, "Fiscal pro-cyclicality revisited: Global, regional, and country-level evidence with a spotlight on MENA," Economic Analysis and Policy, Elsevier, volume 87, issue C, pages 569-584, DOI: 10.1016/j.eap.2025.06.014.
• Wang, Kebin & Zhang, Jing, 2025, "Tax information sharing, financing frictions, and firms’ investment–financing maturity mismatch," Economics Letters, Elsevier, volume 252, issue C, DOI: 10.1016/j.econlet.2025.112373.
• Carroll, Daniel R. & Luduvice, André Victor D. & Young, Eric R., 2025, "A note on aggregating preferences for redistribution," Economics Letters, Elsevier, volume 256, issue C, DOI: 10.1016/j.econlet.2025.112535.
• Cho, Sun-ae & Kim, Sangil & Choi, Won-Wook, 2025, "Unified or divided? Conflicting interests of controlling shareholders in corporate tax avoidance," Emerging Markets Review, Elsevier, volume 68, issue C, DOI: 10.1016/j.ememar.2025.101339.
• Tang, Weizheng & Wang, Yanping & Zhang, Lihang, 2025, "The effect of tax revenue targets on firms’ tax burden: Evidence from China," International Review of Financial Analysis, Elsevier, volume 108, issue PA, DOI: 10.1016/j.irfa.2025.104638.
• García, Raffi E. & López Rago, Ricardo A., 2025, "Financial subsidies, female employment, and plant performance — Evidence from a quasi-experiment," Journal of Financial Stability, Elsevier, volume 76, issue C, DOI: 10.1016/j.jfs.2024.101341.
• Zhang, Yunhan & Liu, Zhixin & Jin, Hao, 2025, "The domestic and spillover effects of fiscal consolidation: The role of fiscal instruments, exchange rate regimes, and capital controls," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 99, issue C, DOI: 10.1016/j.intfin.2024.102106.
• DePaul, Adrienne & Murphy, Frank & Vernon, Mary E., 2025, "Tax havens and reputational costs," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101761.
• Koutentakis, Franciscos, 2025, "The making of the Greek fiscal state, 1833-1939," Journal of Comparative Economics, Elsevier, volume 53, issue 1, pages 243-271, DOI: 10.1016/j.jce.2025.01.001.
• Günther, Isabel & Martorano, Bruno, 2025, "Inequality, social mobility and redistributive preferences," Journal of Economic Behavior & Organization, Elsevier, volume 229, issue C, DOI: 10.1016/j.jebo.2024.106828.
• Strehl-Pessina, Matías & Bergolo, Marcelo & Leites, Martin, 2025, "Beyond income: Understanding preferences for redistribution among the top 1%," Journal of Economic Behavior & Organization, Elsevier, volume 237, issue C, DOI: 10.1016/j.jebo.2025.107132.
• Coulibaly, Siramane & Fortin, Bernard & Isabelle, Maripier, 2025, "Demand for domestic help services: Evidence from a natural experiment," Journal of Economic Behavior & Organization, Elsevier, volume 238, issue C, DOI: 10.1016/j.jebo.2025.107234.
• Roche, Maxime, 2025, "Can differentiated value-added tax rates promote healthier diets? The case of Costa Rica," Food Policy, Elsevier, volume 131, issue C, DOI: 10.1016/j.foodpol.2025.102824.
• Chalevas, Constantinos & Ntounis, Dimitrios & Vlismas, Orestes, 2025, "The effect of cost asymmetry on future tax avoidance," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 58, issue C, DOI: 10.1016/j.intaccaudtax.2025.100681.
• Angyridis, Constantine & Mansoorian, Arman & Michelis, Leo, 2025, "On the costs of inflation with a general equilibrium welfare measure and alternative utility functions," Journal of Macroeconomics, Elsevier, volume 84, issue C, DOI: 10.1016/j.jmacro.2025.103678.
• Agrawal, David R. & Brueckner, Jan K., 2025, "Taxes and telework: The impacts of state income taxes in a work-from-home economy," Journal of Urban Economics, Elsevier, volume 145, issue C, DOI: 10.1016/j.jue.2024.103732.
• Tarduno, Matthew, 2025, "Elasticities and tax incidence in urban ridesharing markets: Evidence from Chicago," Journal of Urban Economics, Elsevier, volume 150, issue C, DOI: 10.1016/j.jue.2025.103809.
• Hernandez Martinez, Victor & Liu, Kaixin, 2025, "The value of unemployment insurance: Liquidity vs. insurance value," Labour Economics, Elsevier, volume 93, issue C, DOI: 10.1016/j.labeco.2025.102691.
• Holter, Hans A. & Ljungqvist, Lars & Sargent, Thomas J. & Stepanchuk, Serhiy, 2025, "Singles, couples, time-averaging, and taxation," Journal of Monetary Economics, Elsevier, volume 150, issue C, DOI: 10.1016/j.jmoneco.2024.103702.
• Jo, Yoon Joo & Klopack, Ben, 2025, "Fueling expectations: The causal impact of gas prices on Inflation Expectations," Journal of Monetary Economics, Elsevier, volume 153, issue C, DOI: 10.1016/j.jmoneco.2025.103797.
• David, Antonio C. & Sever, Can, 2025, "Unpleasant surprises? Elections and tax news shocks," European Journal of Political Economy, Elsevier, volume 86, issue C, DOI: 10.1016/j.ejpoleco.2024.102622.
• Barrera-Rodríguez, Oscar & Chávez, Emmanuel, 2025, "Capital vs. labour: The effect of income sources on attitudes toward the top 1 percent," European Journal of Political Economy, Elsevier, volume 88, issue C, DOI: 10.1016/j.ejpoleco.2025.102684.
• Albacete, Nicolás & Fessler, Pirmin & Lindner, Peter, 2025, "Wealth distribution and redistributive preferences: Evidence from a randomized survey experiment," European Journal of Political Economy, Elsevier, volume 90, issue PB, DOI: 10.1016/j.ejpoleco.2025.102741.
• Jordahl, Henrik & Mavisakalyan, Astghik & Poutvaara, Panu, 2025, "Attractiveness and preferences for redistribution in non-Western countries," European Journal of Political Economy, Elsevier, volume 90, issue PB, DOI: 10.1016/j.ejpoleco.2025.102772.
• Robinson, Sarah & Tazhitdinova, Alisa, 2025, "One hundred years of U.S. state taxation," Journal of Public Economics, Elsevier, volume 241, issue C, DOI: 10.1016/j.jpubeco.2024.105273.
• Baker, Scott R. & Janas, Pawel & Kueng, Lorenz, 2025, "Correlation in state and local tax changes," Journal of Public Economics, Elsevier, volume 242, issue C, DOI: 10.1016/j.jpubeco.2024.105275.
• Fraenkel, Rebecca & Krumholz, Sam, 2025, "Property taxation as compensation for local externalities: Evidence from large plants," Journal of Public Economics, Elsevier, volume 243, issue C, DOI: 10.1016/j.jpubeco.2024.105294.
• Morelli, Salvatore & Nolan, Brian & Palomino, Juan C. & Van Kerm, Philippe, 2025, "The influence of inheritances on wealth inequality in rich countries," Journal of Public Economics, Elsevier, volume 247, issue C, DOI: 10.1016/j.jpubeco.2025.105398.
• Bernardino, Tiago & Gabriel, Ricardo Duque & Quelhas, João & Silva-Pereira, Márcia, 2025, "The full, persistent, and symmetric pass-through of a temporary VAT cut," Journal of Public Economics, Elsevier, volume 248, issue C, DOI: 10.1016/j.jpubeco.2025.105416.
• Micheletto, Luca & Moore, Dylan T. & Reck, Daniel & Slemrod, Joel, 2025, "An inverse-Ramsey tax rule," Journal of Public Economics, Elsevier, volume 251, issue C, DOI: 10.1016/j.jpubeco.2025.105501.
• Morelli, Salvatore & Nolan, Brian & Palomino, Juan C. & Van Kerm, Philippe, 2025, "Corrigendum to “The influence of inheritances on wealth inequality in rich countries”. [J. Public Econ. 247 (2025) 105398]," Journal of Public Economics, Elsevier, volume 252, issue C, DOI: 10.1016/j.jpubeco.2025.105511.
• Yu, Wei & Pan, Jianping & Fan, Rui & Yu, Manjiao, 2025, "Government provided credit ratings and foreign sales: Evidence from China," The Quarterly Review of Economics and Finance, Elsevier, volume 99, issue C, DOI: 10.1016/j.qref.2024.101958.
• Monge-Mora, Marco Vinicio & Robalino-Herrera, Juan Andrés, 2025, "The bias of consumption-interdependent markets," Research in Economics, Elsevier, volume 79, issue 4, DOI: 10.1016/j.rie.2025.101077.
• Bergougui, Brahim & Murshed, Syed Mansoob & Shahbaz, Muhammad & Zambrano-Monserrate, Manuel A. & Samour, Ahmed & Aldawsari, Mohammed Ibrahim, 2025, "Towards secure energy systems: Examining asymmetric impact of energy transition, environmental technology and digitalization on Chinese city-level energy security," Renewable Energy, Elsevier, volume 238, issue C, DOI: 10.1016/j.renene.2024.121883.
• Kim, Seiyoun & Arora, Puneet, 2025, "Related examinations and tax compliance," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 114, issue C, DOI: 10.1016/j.socec.2024.102326.
• Alessandro Saccal, 2025, "A scientific note on the Italian Mini BOTs and the proposal of the CCCFs," Journal of Economics and Econometrics, Economics and Econometrics Society, volume 68, issue 1, pages 1-16.
• Alvaredo, Facundo & Berman, Yonatan & Morelli, Salvatore, 2025, "Evidence from the dead: new estimates of wealth inequality based on the distribution of estates," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 127181, Feb.
• Becker, Bastian & Waitkus, Nora, 2025, "Undeserving heirs: how the origins of wealth shape attitudes towards redistribution," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 128206, Nov.
• Yang, Zixuan, 2025, "Reducing distance friction via digital taxation - the Piraeus case," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 129776, Oct.
• Raihan Mian & Swarna Bintay Kadir & Diego Sanches Corrêa, 2025, "Impact of tax progressivity on regional income inequalities: a comparative analysis between Brazil and Germany," Brazilian Journal of Political Economy, Center of Political Economy, volume 45, issue 2, pages 341-360.
• Nicolas Djob Li Ngue Bikob, 2025, "Tax Policy Design in a Globalized Economy: A Comparative Analysis of Destination and Origin Principles," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2025-07.
• Karri Srinivasu & M. Prathyusha, 2025, "Stock Market Reactions to Union Budget Announcements: An Econometric Assessment," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 122-140.
• Agim Berisha, 2025, "Fiscal Policy and Foreign Trade in Kosovo: Drivers of Economic Development," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 52-62.
• Salvatore Ciucci, 2025, "The tax rebate trade-off," Working Papers, Fondazione Eni Enrico Mattei, number 2025.26, Nov.
• Enrique Martínez García & Michael Sposi, 2025, "A History of U.S. Tariffs: Quantifying Strategic Trade-Offs in Tariff Policy Design," Working Papers, Federal Reserve Bank of Dallas, number 2529, Aug, DOI: 10.24149/wp2529.
• Yongsung Chang & Elin Halvorsen & Marios Karabarbounis, 2025, "Spousal Labor Response to Primary Income: Identification and Heterogeneity," Working Paper, Federal Reserve Bank of Richmond, number 25-13, Nov, DOI: 10.21144/wp25-13.
• Valentin Marian Antohi & Costinela Fortea & Monica Laura Zlati & Marius Sorin Dinca, 2025, "The Impact of Green Taxation on Sustainable Economic Development in the European Union," Journal of Financial Studies, Institute of Financial Studies, volume 10, issue 18, pages 240-263, May, DOI: 10.55654/JFS.2025.10.18.12.
• Miftakul Khoiri, 2025, "Zakat Profesi as Tax Deduction in Modern Tax System: A Triangulation of Systematic Literature Review Insights and Bibliometric Trends," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr240, Sep, DOI: https://doi.org/10.35609/afr.2025.1.
• L A Esposito & A. Melcarne & Giovanni Battista Ramello & R. Zanola, 2025, "Supply-induced demand: insights from tax litigation," Post-Print, HAL, number hal-05093600, Mar, DOI: 10.1007/s10657-025-09836-0.
• Facundo Alvaredo & Yonatan Berman & Salvatore Morelli, 2025, "Evidence from the Dead: New Estimates of Wealth Inequality based on the Distribution of Estates," World Inequality Lab Working Papers, HAL, number halshs-04934624, Feb.
• Facundo Alvaredo & Yonatan Berman & Salvatore Morelli, 2025, "Evidence from the Dead: New Estimates of Wealth Inequality based on the Distribution of Estates," Working Papers, HAL, number halshs-04934624, Feb.
• Heijmans, Roweno J.R.K. & Suetens, Sigrid, 2025, "Comparing Subsidies to Solve Coordination Failure," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2025/9, Mar.
• Christopher Hoy & Yeon Soo Kim & Saad Imtiaz & Ana Maria Rojas Mendez & Moritz Meyer & Gustavo Javier Canavire Bacarreza & Lydia Kim & William Hutchins Seitz & Imane Helmy & Ikuko Uochi & Sering Toura, 2025, "Public Preferences for Economic Reforms Are Shaped More by Design Than Cost," Melbourne Institute Working Paper Series, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne, number wp2025n14, Oct.
• Olena Sidelnuk & Oleksandra Oliinyk, 2025, "The Impact of Customs and Tax Policy on the State's Financial Security," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 149-157, September, DOI: 10.33146/2518-1181-2025-3(109)-149-.
• José María Durán-Cabré & Alejandro Esteller-Moré & Riccardo Secomandi, 2025, "Is the revealed price of democracy biased?," Working Papers, Institut d'Economia de Barcelona (IEB), number 2025/04.
• Van Bon Nguyen & Thi My Linh Nguyen, 2025, "Does Fiscal Policy Impede FDI Inflows in Advanced Economies? The Role of Institutional Quality," Croatian Economic Survey, The Institute of Economics, Zagreb, volume 27, issue 1, pages 6-28, June.
• Florina Popa, 2025, "Analyzing taxation's impact on economic growth: a comparative study across EU-27," Romanian Journal of Economics, Institute of National Economy, volume 60, issue 1(69), pages 143-161, June.
• António Afonso & José Alves & Frederico Silva Leal, 2025, "Government Scale as a Stabilizer: Effects on Output Volatility and Losses," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2025/0385, Jul.
• Giommoni, Tommaso & Tabellini, Marco & Loumeau, Gabriel, 2025, "Extractive Taxation and the French Revolution," IZA Discussion Papers, Institute of Labor Economics (IZA), number 17825, Apr.
• Strehl-Pessina, Matías & Bergolo, Marcelo & Leites, Martin, 2025, "Beyond Income: Understanding Preferences for Redistribution Among the Top 1%," IZA Discussion Papers, Institute of Labor Economics (IZA), number 18057, Aug.
• Lavecchia, Adam M. & Stutely, James, 2025, "Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada," IZA Discussion Papers, Institute of Labor Economics (IZA), number 18106, Sep.
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• L. A. Esposito & A. Melcarne & Giovanni Battista Ramello & R. Zanola, 2025, "Supply-induced demand: insights from tax litigation," European Journal of Law and Economics, Springer, volume 59, issue 2, pages 257-276, April, DOI: 10.1007/s10657-025-09836-0.
• Lívia Lukovszki & Norbert Sipos & András Rideg & Zsófia Vörös, 2025, "Personality aspects of tax compliance," European Journal of Law and Economics, Springer, volume 59, issue 3, pages 457-490, June, DOI: 10.1007/s10657-025-09841-3.
• António Afonso & Ana Patricia Montes & José M. Domínguez, 2025, "A dynamic efficiency analysis for tax revenues in OECD countries," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 52, issue 2, pages 377-411, May, DOI: 10.1007/s10663-024-09640-0.
• Oscar Bajo-Rubio & Antonio G. Gómez-Plana, 2025, "Austerity and asymmetries in the fiscal policies of the Eurozone: the case of Southern Europe," International Economics and Economic Policy, Springer, volume 22, issue 2, pages 1-24, May, DOI: 10.1007/s10368-025-00658-8.
• José Félix Sanz Sanz & María Arrazola Vacas, 2025, "Unveiling the bracket creep: static versus dynamic fiscal drag," Journal of Economics, Springer, volume 146, issue 3, pages 443-475, December, DOI: 10.1007/s00712-025-00914-0.
• Yenjae Chang, 2025, "Heterogeneous Tax-Cut Pass-Through and Market Structure," Review of Industrial Organization, Springer;The Industrial Organization Society, volume 66, issue 2, pages 233-259, February, DOI: 10.1007/s11151-024-09986-6.
• Masaya Yasuoka, 2025, "The Macroeconomic Impact of Labor Force Loss Due to Long COVID," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 290, Apr.
• Lukovszki, Lívia & Gorjanecz, György, 2025, "Két ország, két út: Minimálbérrel élők adóterhei és jó(l)léte Írországban és Magyarországon
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• Cevik Serhan & Ilahi Nadeem & Krogulski Krzysztof & Li Grace & Mohona Sabiha & Zhao Yueshu, 2025, "Climate Change Mitigation and Policy Spillovers in the EU’s Immediate Neighborhood," Review of Economics, De Gruyter, volume 76, issue 1, pages 37-79, DOI: 10.1515/roe-2024-0023.
• Antonio Henriques & K. Kivanc Karaman & Nuno Palma, 2025, "State capacity and executive constraints in early modern Europe," Lewis Lab Working Papers Series, Arthur Lewis Lab, The University of Manchester, number 0010, Apr.
• Adam M. Lavecchia & James Stutely, 2025, "Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada," Department of Economics Working Papers, McMaster University, number 2025-07, Sep.
• Joel Slemrod, 2025, "Taxing Identity," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 40".
• Jonathan S. Hartley & Kevin A. Hassett & Joshua D. Rauh, 2025, "Firm Investment and the User Cost of Capital: New US Corporate Tax Reform Evidence," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 40".
• Emmanuel Saez & David G. Seim, 2025, "Wealth Tax Enforcement in Sweden: Filing Requirements and Pre-Populated Returns," NBER Working Papers, National Bureau of Economic Research, Inc, number 33419, Jan.
• Alexander M. Gelber & Damon Jones & Ithai Lurie & Daniel W. Sacks, 2025, "Misperceptions of Nonlinear Budget Sets: Evidence from Administrative Tax Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 33496, Feb.
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• Jorge Luis García & Patrick L. Warren & L. Reed Watson, 2025, "Basic Income and the Dynamics of Employment and Human Capital in a Non-Urban Disadvantaged Setting," NBER Working Papers, National Bureau of Economic Research, Inc, number 33891, Jun.
• Jonathan S. Hartley & Kevin A. Hassett & Joshua D. Rauh, 2025, "Firm Investment and the User Cost of Capital: New U.S. Corporate Tax Reform Evidence," NBER Working Papers, National Bureau of Economic Research, Inc, number 33914, Jun.
• Amory Gethin & Emmanuel Saez, 2025, "Global Working Hours," NBER Working Papers, National Bureau of Economic Research, Inc, number 34217, Sep.
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• Luca Micheletto & Dylan T. Moore & Daniel Reck & Joel Slemrod, 2025, "An Inverse-Ramsey Tax Rule," NBER Working Papers, National Bureau of Economic Research, Inc, number 34419, Oct.
• Alessandra Fenizia & Nicholas Y. Li & Luca Citino, 2025, "The (In)effectiveness of Targeted Payroll Tax Reductions," NBER Working Papers, National Bureau of Economic Research, Inc, number 34437, Oct.
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• Fethi Hassen Denden & Kada Chenine, 2025, "The Role Of Fiscal Policy In Enhancing Economic Performance In Algeria During The Period 1985-2023: An Analytical And Econometric Study," Entrepreneurship, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, volume 13, issue 2, pages 135-157, DOI: 10.37708/ep.swu.v13i2.8.
• Mukherjee, Sacchidananda, 2025, "Reflecting on the Past to Plan the Future: Revenue Performance Evaluation of Indian GST," Working Papers, National Institute of Public Finance and Policy, number 25/433, Aug.
• Presiana Nenkova & Velichka Nikolova & Angel Angelov, 2025, "The Bulgarian Tax System in the Context of the European Union Countries: Comparative Aspects," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 1-11–41, June.
• Velichka Nikolova, 2025, "Taxation on Sugar-Sweetened Beverages Across the European Union Member States," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 85-101, July.
• Susie McKenzie, 2025, "Vector Autoregressive Models for Tax Forecasting," Treasury Analytical Notes Series, New Zealand Treasury, number an25/03, Jul.
• Shane Domican & Sijin Zhang, 2025, "How ageing and other economic factors have impacted New Zealand’s tax system," Treasury Analytical Notes Series, New Zealand Treasury, number an25/07, Oct.
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• Roxana Ciortin GANGOȘ, 2025, "A Bibliometric Analysis On The Impact Of Taxation On Digial Goods And Services," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 34, issue 1, pages 123-131, July.
• Sascha Mierzwa, 2025, "Spillovers from tax shocks to the Euro area," Oxford Economic Papers, Oxford University Press, volume 77, issue 1, pages 234-255.
• Viral V Acharya & Cecilia Parlatore & Suresh Sundaresan, 2025, "Financing Infrastructure in the Shadow of Expropriation," The Review of Financial Studies, Society for Financial Studies, volume 38, issue 5, pages 1368-1418.
• Abdul Malik Iddrisu, 2025, "On the Relationship Between Corruption Perception and Tax Morale: Does Natural Resource Abundance Matter?," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, volume 67, issue 3, pages 453-491, September, DOI: 10.1057/s41294-025-00256-2.
• Wei Cui & Jianjun Miao, 2025, "Taxing Sudden Capital Income Surges," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 73, issue 3, pages 779-818, September, DOI: 10.1057/s41308-025-00280-3.
• Kym Anderson, 2025, "Nudging alcohol moderation via excise tax reform: The case of beer in Australia," Departmental Working Papers, The Australian National University, Arndt-Corden Department of Economics, number 2025-11.
• Octavio Martínez-Baltodano & María Haydée Fonseca-Mairena, 2025, "Balancing Infrastructure and Human Capital: Optimal Fiscal Composition for Sustainable Growth," Revista Economía, Fondo Editorial - Pontificia Universidad Católica del Perú, volume 48, issue 95, pages 34-68.
• Dirk Krueger & Chunzan Wu, 2025, "Taxes on Lifetime Income: A Good Idea?," PIER Working Paper Archive, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, number 25-011, Apr.
• Gkolfinopoulou, Michalitsa & Theophilopoulou, Angeliki, 2025, "Effects of Tax Shocks on Inequality: Empirical Evidence from the United Kingdom," MPRA Paper, University Library of Munich, Germany, number 123457, Jan.
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• Glenn P. Jenkins & Mikhail Miklyaev & Amin Sokhanvar & Owotomiwa C. Olubamiro & Osaid Alshamleh, 2025, "Ethiopia'S Tax Expenditure Report On Imported Goods," Development Discussion Papers, JDI Executive Programs, number 2025-04, Feb.
• Glenn P. Jenkins & Abdallah Othman & Edna Armendariz & Anastasiya Yarygina, 2025, "Systematic Review Of Evidence On The Impact Of Tax Incentives In Latin American And Caribbean Countries," Development Discussion Papers, JDI Executive Programs, number 2025-05, Feb.
• Lourdes Alvarez & Braulio Escobar, 2025, "Recent Tax Reforms in Peru: A Macro-Sectoral Assessment Using a Dynamic Computable General Equilibrium Model," Working Papers, Banco Central de Reserva del Perú, number 2025-015, Dec.
• João Jalles & John Beirne & Donghyun Park & Gazi Salah Uddin, 2025, "Public Spending, Private Gains: The Gendered Impact of Exogenous Fiscal Policy Shocks," ADB Economics Working Paper Series, Asian Development Bank, number 816, Nov.
• Athiphat Muthitacharoen & Archawa Paweenawat & Krislert Samphantharak, 2025, "The Double-Edged Sword: Unintended Consequences of Small and Medium-Sized Enterprise Promotion Policy," ADB Economics Working Paper Series, Asian Development Bank, number 778, May.
• Jong Woo Kang & Lovely Tolin, 2025, "Effective Mechanisms for Raising Tax Revenues," ADB Economics Working Paper Series, Asian Development Bank, number 790, Jul.
• Cristina STATE & Dan POPESCU & Leonard-Alin RIZOIU & Iolanda-Petronela GROSU, 2025, "Parking Management in Bucharest - Resident Satisfaction and Local Governance Outcomes," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 10, issue 1, pages 41-59, February.
• Gigi Ormotsadze & Tedo Evgenidze, 2025, "Ripple Effects: The Impact of the War in Ukraine on Georgia’s Economy," CASE Reports, CASE-Center for Social and Economic Research, number 0509, Jan.
• Zhengxing Zou & Xuezi Mei, 2025, "Equal-sharing extra revenues from broadcasting sports leagues," Annals of Operations Research, Springer, volume 344, issue 1, pages 457-478, January, DOI: 10.1007/s10479-024-06109-y.
• Jesús Olea & David Hoyos & Javier García-Enríquez, 2025, "Paving the way towards predistribution: a study on the introduction of a land value tax," The Annals of Regional Science, Springer;Western Regional Science Association, volume 74, issue 1, pages 1-26, March, DOI: 10.1007/s00168-024-01353-3.
• Vinish Shrestha, 2025, "Revisiting the effects of cigarette taxation on smoking outcomes," Empirical Economics, Springer, volume 68, issue 3, pages 1429-1475, March, DOI: 10.1007/s00181-024-02674-0.
• Amit Roy, 2025, "Does carbon tax promote green trade and comparative advantages: evidence from Panel Difference-In-Difference (DID) causal experiment," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, volume 27, issue 2, pages 331-352, April, DOI: 10.1007/s10018-024-00434-z.
• Simon Pierre Onana & Tanguy Lomie Mamoho, 2025, "The determinants of the distribution of the public investment budget between the decentralized territorial communities: evidence from cameroon," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 42, issue 1, pages 339-367, April, DOI: 10.1007/s40888-025-00356-3.
• Thomas Kollruss, 2025, "Is the tax calculation method for exemptions with progression contrary to EU law? Quantitative and formal–analytical analysis," Financial Innovation, Springer;Southwestern University of Finance and Economics, volume 11, issue 1, pages 1-29, December, DOI: 10.1186/s40854-024-00706-3.
• Hui Jin & Fu-Sheng Tsai & Jorge Martinez-Vazquez, 2025, "Optimal expenditure decentralization for sustainable development: evidence from a 52-country panel analysis," Financial Innovation, Springer;Southwestern University of Finance and Economics, volume 11, issue 1, pages 1-29, December, DOI: 10.1186/s40854-025-00780-1.
• Sudipto Mundle, 2025, "The Growth Employment Paradox and How to Address it," Journal of Quantitative Economics, Springer;The Indian Econometric Society (TIES), volume 23, issue 2, pages 319-331, June, DOI: 10.1007/s40953-025-00465-7.
• Daniel P. Lynch & Aaron Mandell & Linette M. Rousseau, 2025, "The consequences of expanded audit reporting: implications of tax key audit matters for tax attribute valuation and auditor-provided tax services," Review of Accounting Studies, Springer, volume 30, issue 4, pages 3894-3953, December, DOI: 10.1007/s11142-025-09884-6.
• Altug Aydemir & Cem Cebi, 2025, "Forecasting Budgetary Items in Türkiye Using Deep Learning," Working Papers, Research and Monetary Policy Department, Central Bank of the Republic of Turkey, number 2509.
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• Eric Fabri, 2025, "Inheritance, wealth transfers, and the case for a capital accessions tax," ULB Institutional Repository, ULB -- Universite Libre de Bruxelles, number 2013/396620, Nov.
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• Barbary Mahmoud Magdy, 2025, "The Determinants of Customs Duties Evasion in Egypt," Economics, Sciendo, volume 13, issue 1, pages 93-109, DOI: 10.2478/eoik-2025-0001.
• Renigier-Biłozor Małgorzata & Źróbek Sabina & Chmielewska Aneta, 2025, "Mass Appraisal and Fair Taxation: Why Property Valuers Matter?," Real Estate Management and Valuation, Sciendo, volume 33, issue 4, pages 30-41, DOI: 10.2478/remav-2025-0033.