Research classified by Journal of Economic Literature (JEL) codes

2025

• Harashima, Taiji, 2025, "Numerical Simulation of Reaching a Steady State: Effects of Using Progressive Income Tax and Public Assistance," MPRA Paper, University Library of Munich, Germany, number 126188, Nov.
• Berliant, Marcus & Gouveia, Miguel, 2025, "On the political economy of nonlinear income taxation," MPRA Paper, University Library of Munich, Germany, number 126649, Oct.
• 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.
• Ávila-Montealegre, Oscar & Bauhoff, Sebastian & Botero, Jesús & Giles Álvarez, Laura & León-Moncada, Santiago & Larrahondo, Cristhian & Lozano-Espitia, Luis Ignacio & Melo-Becerra, Ligia Alba & Ortiz-, 2025, "Macroeconomic and Fiscal Effects of Increased Efficiency in Medicine Procurement: A General Equilibrium Analysis of the Colombian Health System," Working papers, Red Investigadores de Economía, number 110, Jan.
• Panagiotis Tsintzos, 2025, "Equilibrium Unemployment and the Finance of Unemployment Benefits," Bulletin of Applied Economics, Risk Market Journals, volume 12, issue 1, pages 65-74.
• Xavier Dufour-Simard & Pierre-Carl Michaud & Michael Smart, 2025, "Is the elasticity of taxable income mostly an income effect?," Cahiers de recherche / Working Papers, Chaire de recherche Jacques-Parizeau en politiques économiques / Jacques-Parizeau Research Chair in Economic Policy, number 04.
• Tomás Peruchín, 2025, "Shifting the Bidding Game: Reform of Auction Design for Petroleum Exploration and Production Rights in Argentina," Young Researchers Working Papers, Universidad de San Andres, Departamento de Economia, number 20, Nov, revised Nov 2025.
• Suhrab Khan & Muhammad Aamir Khan & Ihtsham ul Haq Padda, 2025, "The Efficiency Aspect of Taxation in Pakistan: A Computable General Equilibrium Approach," Foreign Trade Review, , volume 60, issue 3, pages 362-378, August, DOI: 10.1177/00157325241266037.
• 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.
• Anna D’Annunzio & Antonio Russo, 2025, "Taxation, Revenue Sharing and Price Discrimination," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 761, Sep.
• Alejandro Rodriguez Arana, 2025, "An Introductory General Equilibrium Model for Undergraduate Economics Students," Working Paper Series Sobre México, Sobre México. Temas en economía, number 2025003, Sep.
• Congyu Zhao & Kangyin Dong & Xiucheng Dong, 2025, "Is enhanced information and communication technology efficiency a powerful weapon for carbon unlocking? The case of China," Annals of Operations Research, Springer, volume 355, issue 1, pages 599-625, December, DOI: 10.1007/s10479-023-05475-3.
• Ana Gamarra Rondinel & José Félix Sanz-Sanz & María Arrazola, 2025, "Correction to: The individual Laffer curve: evidence from the Spanish income tax," Empirical Economics, Springer, volume 68, issue 3, pages 1495-1495, March, DOI: 10.1007/s00181-024-02663-3.
• Sami Jarboui & Hind Alofaysan, 2025, "Sustainability and low-carbon transition toward US oil and gas companies’ efficiencies," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, volume 27, issue 12, pages 30929-30943, December, DOI: 10.1007/s10668-024-04945-3.
• Franz Wirl, 2025, "Income Taxation of Privately Informed Agents by a Leviathan Government," Homo Oeconomicus: Journal of Behavioral and Institutional Economics, Springer, volume 42, issue 1, pages 43-63, November, DOI: 10.1007/s41412-022-00135-6.
• Alexandra Spaeth, 2025, "The effect of tax policy uncertainty on incentivization, managerial effort and total surplus," Journal of Business Economics, Springer, volume 95, issue 6, pages 839-869, August, DOI: 10.1007/s11573-025-01227-w.
• James W. Saunoris & Zarina Nurmanova, 2025, "The role of tax competitiveness and neutrality in shaping the size of the shadow economy: cross-country empirical evidence," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 49, issue 1, pages 95-118, March, DOI: 10.1007/s12197-024-09695-6.
• Ravi Kanbur & Matti Tuomala, 2025, "How does predistribution affect redistribution?," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, volume 23, issue 4, pages 1057-1075, December, DOI: 10.1007/s10888-024-09659-0.
• Xiaokuai Shao & Ming Gao, 2025, "Second-home tax and tax avoidance in the housing market," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 79, issue 2, pages 561-601, March, DOI: 10.1007/s00199-024-01592-7.
• Siew Ling Yew & Jie Zhang, 2025, "Health externalities to labor productivity and optimal policies with endogenous fertility, labor, and longevity," Journal of Population Economics, Springer;European Society for Population Economics, volume 38, issue 2, pages 1-42, June, DOI: 10.1007/s00148-025-01098-z.
• Henk-Wim de Boer & Egbert Jongen & Patrick Koot, 2025, "Too much of a good thing? Using tax incentives to stimulate dual-earner couples," Journal of Population Economics, Springer;European Society for Population Economics, volume 38, issue 4, pages 1-26, December, DOI: 10.1007/s00148-025-01126-y.
• Timm Betz & Amy Pond, 2025, "Governments as borrowers and regulators," The Review of International Organizations, Springer, volume 20, issue 1, pages 189-218, March, DOI: 10.1007/s11558-023-09516-1.
• Li Qi & Chen Shuyun & Gao Zhenjuan, 2025, "Real estate tax reform in China: taxation scheme and effect assessment," SN Business & Economics, Springer, volume 5, issue 6, pages 1-20, June, DOI: 10.1007/s43546-025-00824-9.
• Dingquan Miao, 2025, "Optimal labor income taxation: the role of the skill distribution," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 64, issue 3, pages 393-425, May, DOI: 10.1007/s00355-024-01540-3.
• Karatairis Christos, 2025, "Understanding the Vat Gap in the EU: Toward smarter tax policies," Business & Entrepreneurship Journal, SCIENPRESS Ltd, volume 14, issue 1, pages 1-2.
• Laurence Jacquet & Etienne Lehmann, 2025, "Production Regulation Principles and Tax Reforms," TEPP Working Paper, TEPP, number 2025-03.
• Thomas Douenne & Sebastian Dyrda & Albert Jan Hummel & Marcelo Pedroni, 2025, "Optimal Climate Policy with Incomplete Markets," Working Papers, University of Toronto, Department of Economics, number tecipa-807, Nov.
• Cremer, Helmuth & Casamatta, Georges, 2025, "Tax avoidance and commodity tax differentiation," TSE Working Papers, Toulouse School of Economics (TSE), number 25-1636, Apr.
• Lukyanov, Georgy & Ablyatifov, Emin, 2025, "Government Reputation in Ramsey Taxation," TSE Working Papers, Toulouse School of Economics (TSE), number 25-1682, Oct.
• Don Fullerton & Chi L. Ta, 2025, "What Determines Effectiveness of Renewable Energy Standards? General Equilibrium Analytical Model and Empirical Analysis," Journal of the Association of Environmental and Resource Economists, University of Chicago Press, volume 12, issue 1, pages 65-103, DOI: 10.1086/730267.
• Mark Colas & Robert McDonough, 2025, "Social Transfers and Spatial Distortions," Journal of Labor Economics, University of Chicago Press, volume 43, issue 1, pages 161-201, DOI: 10.1086/725873.
• Paweł Doligalski & Piotr Dworczak & Joanna Krysta & Filip Tokarski, 2025, "Incentive Separability," Journal of Political Economy Microeconomics, University of Chicago Press, volume 3, issue 3, pages 539-567, DOI: 10.1086/732834.
• Michael David Ricks & Owen Kay, 2025, "Time-Limited Subsidies: Optimal Taxation with Implications for Renewable Energy Subsidies," Journal of Political Economy, University of Chicago Press, volume 133, issue 12, pages 3801-3845, DOI: 10.1086/738139.
• M.R. Pinskaya & R.V. Balakin, 2025, "Profiling taxpayers applying special tax regimes by industry," Journal of New Economy, Ural State University of Economics, volume 26, issue 3, pages 45-66, October, DOI: 10.29141/2658-5081-2025-26-3-3.
• V.E. Kovalev & N.Yu. Yaroshevich & O.V. Komarova, 2025, "The digital future of mechanical engineering: Assessing the potential for platform markets," Upravlenets, Ural State University of Economics, volume 16, issue 1, pages 35-47, March, DOI: 10.29141/2218-5003-2025-16-1-3.
• Analia Schlosser & Yannay Shanan, 2025, "Fostering Soft Skills in Active Labor Market Programs: Evidence from a Large-Scale RCT," Journal of Human Resources, University of Wisconsin Press, volume 60, issue 1, pages 1-36.
• BOATENG Kwakye & OMANE-ANTWI Kwame Bosiako & QUEKU Yaw Ndori, 2025, "Liquidity Constraints and Tax Liability Targeting of Banks in Ghana: Analysis of Persistence and Distance to Target," Foundations of Management, Sciendo, volume 17, issue 1, pages 247-272, DOI: 10.2478/fman-2025-0017.
• Peichl Andreas & Windsteiger Lisa, 2025, "Leitartikel: Reform der Erbschaftsteuer: Effizient und gerecht gestalten," Wirtschaftsdienst, Sciendo, volume 105, issue 10, pages 686-687, DOI: 10.2478/wd-2025-0173.
• Cruces,Guillermo & Tortarolo, Dario & Vazquez-Bare,Gonzalo, 2025, "Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance," Policy Research Working Paper Series, The World Bank, number 11059, Feb.
• Nicolò Cesa‐Bianchi & Roberto Colomboni & Maximilian Kasy, 2025, "Adaptive Maximization of Social Welfare," Econometrica, Econometric Society, volume 93, issue 3, pages 1073-1104, May, DOI: 10.3982/ECTA22351.
• Spencer Bastani & Tomer Blumkin & Luca Micheletto, 2025, "Optimal Redistribution And Education Signaling," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 66, issue 3, pages 1239-1265, August, DOI: 10.1111/iere.12756.
• Mariya Ahmad Qureshi & Syed Faizan Iftikhar, 2025, "Bank size and efficiency in Pakistan: Interdependency of market power and economies of scale," International Journal of Financial Engineering (IJFE), World Scientific Publishing Co. Pte. Ltd., volume 12, issue 03, pages 1-25, September, DOI: 10.1142/S2424786323500135.
• Carolyn-Thi Thanh Dung Tran & Brian Dollery, 2025, "Does Persistent Cost Inefficiency Exist? A Municipal-Level Analysis Of Expenditure In Victorian Local Government," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 70, issue 03, pages 783-804, June, DOI: 10.1142/S0217590822500084.
• Youngsoo Jang, 2025, "Redistribution and Government Commitment," Working papers, Yonsei University, Yonsei Economics Research Institute, number 2025rwp-269, Jul.
• Bui, Thao & Eichfelder, Sebastian & Jirmann, Julia & Santiago da Costa, Sibel, 2025, "Wie relevant ist die Gewerbesteuer als Standortfaktor? Was wir von Experteninterviews lernen können," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 289.
• Gjonlleshaj, Gjon K. & Kamberaj, Altina, 2025, "Fiscal Reform in Taxation: What is an Optimal Taxation System for the Republic of Kosovo?," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2024), Hybrid Conference, Dubrovnik, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Dubrovnik, Croatia, 5-7 September, 2024", DOI: 10.54820/entrenova-2024-0011.
• Bruers, Stijn, 2025, "Determining an optimal animal welfare levy," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 330515.
• Röhl, Klaus-Heiner & Bardt, Hubertus, 2025, "Mehr Verteidigung mit weniger USA? Geld-, Personal- und Zeitprobleme als sicherheitspolitische Herausforderungen für die deutsche Verteidigungsindustrie," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 7/2025.
• Bierbrauer, Felix & Boyer, Pierre & Peichl, Andreas & Weishaar, Daniel, 2025, "The political economy of joint taxation," VfS Annual Conference 2025 (Cologne): Revival of Industrial Policy, Verein für Socialpolitik / German Economic Association, number 325406.
• Lenders, Marc, 2025, "Nudging the intrinsic motivation of moral consumers," VfS Annual Conference 2025 (Cologne): Revival of Industrial Policy, Verein für Socialpolitik / German Economic Association, number 325435.
• Lenders, Marc, 2025, "Should carbon offsets and adaptation measures be subsidized or publicly provided?," VfS Annual Conference 2025 (Cologne): Revival of Industrial Policy, Verein für Socialpolitik / German Economic Association, number 325437.
• Arnemann, Laura & Doerrenberg, Philipp & Eble, Fabian & Rostam-Afschar, Davud & Voget, Johannes & Buhlmann, Florian & Karlsson, Christopher, 2025, "Narratives about fiscal policy: Are firm decision-makers' tax preferences driven by redistribution or fiscal consolidation motives?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-012.
• Tassi, Annalisa & Bussy, Adrien, 2025, "VAT collection only at the retail stage: Evidence on tax compliance," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-068.
• Pierre Pestieau & Maria Racionero, 2025, "Optimal Tax Policies for Social Mobility with Wealth and Education Investments," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 2025-706, Dec.
• Gözde Nalbant Efe, 2025, "Fiscal Policy in Combating Climate Change: Emissions Trading System and Carbon Tax Options for Türkiye," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 40, issue Special3, pages 44-70, December, DOI: https://doi.org/10.33203/mfy.183665.
• François Langot & Lise Patureau & Thepthida Sopraseuth, 2025, "Inefficiencies in Globalized Economies with Labor Market Frictions," Annals of Economics and Statistics, GENES, issue 157, pages 89-111.
• Cecile Gaubert & Patrick Kline & Damian Vergara & Danny Yagan, 2025, "Place-Based Redistribution," American Economic Review, American Economic Association, volume 115, issue 10, pages 3415-3450, October, DOI: 10.1257/aer.20202067.
• Hunt Allcott & Daniel Cohen & William Morrison & Dmitry Taubinsky, 2025, "When Do "Nudges" Increase Welfare?," American Economic Review, American Economic Association, volume 115, issue 5, pages 1555-1596, May, DOI: 10.1257/aer.20231304.
• Marc Deschamps & Lionel Thomas, 2025, "On efficient and fair management of the space debris congestion problem: a preliminary assessment on steady state," Working Papers AFED, Association Francaise d'Economie du Droit (AFED), number 25-08, Dec.
• Mauro, Luciano & Pigliaru, Francesco & Carmeci, Gaetano, , "Government Size, Civic Capital and Economic Performance: An O-ring approach," FEEM Working Papers, Fondazione Eni Enrico Mattei (FEEM), number 352146, DOI: 10.22004/ag.econ.352146.
• Maria BURSUC, 2025, "The Future of the Accounting Profession in the Context of the Digitalisation of Tax Administration," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 6, issue 7, pages 2-8, July, DOI: 10.37945/cbr.2025.07.01.
• Alessio Baldassarre & Danilo Carullo & Giacomo A. Di Fazio & Maurizio Salvatori, 2025, "A New Index for the Efficiency in Collecting the Waste Fee (TARI) by Italian Municipalities and Analyses through a Regression Tree Algorithm," Working Papers, Ministry of Economy and Finance, Department of Finance, number wp2025-22, Jun.
• Serdar Şahin, 2025, "Vergi Mükelleflerinin Memnuniyet, Beklenti ve Umut Düzeylerinin Vergi Gayretine Etkisi: Ekonometrik Bir Analiz," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 10, issue 3, pages 1336-1365, DOI: 10.30784/epfad.1713576.
• Elias A. Udeaja & Mariam Yusuf & Peter F. Offum, 2025, "Estimating Tax Buoyancy for Nigeria in the light of Emerging Tax Reforms," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 1, pages 25-38, DOI: https://doi.org/10.15826/jtr.2025.1.
• Rida Nazeer & Syed Shafqat Mukarram & Faiza Saleem, 2025, "Taxation and Financial Leverage in Emerging Markets: Insights from Pakistan’s Karachi Stock Exchange-100," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 1, pages 57-73, DOI: https://doi.org/10.15826/jtr.2025.1.
• Leisan A. Gafarova, 2025, "Priority Areas for Strengthening the Tax Capacity of Municipalities in Russia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 2, pages 358-380, DOI: https://doi.org/10.15826/jtr.2025.1.
• José Torres Remírez, 2025, "Change of Behaviour of High-Income Taxpayers: Income Bunching in the Last Kink Point of the Spanish Personal Income Tax (1982–2012)," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 2, pages 469-487, DOI: https://doi.org/10.15826/jtr.2025.1.
• Sanjeeb Kumar Dey, 2025, "Tax Buoyancy and Revenue Mobilization in Emerging Economies: Empirical Insights from India," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 3, pages 494-511, DOI: https://doi.org/10.15826/jtr.2025.1.
• Mariya Paskaleva & Ani Stoykova, 2025, "International Tax Reform in the Digital Economy: Theoretical Framework and Empirical Simulation of Multi-Factor Allocation Systems," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 3, pages 612-642, DOI: https://doi.org/10.15826/jtr.2025.1.
• Moïse Laïfoya Lawin, 2025, "Estimation of the sub-national fiscal potential of WAEMU countries using satellite images of nighttime lights data," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 3, pages 678-691, 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.
• Irene Wanjiku Karuga & Moses Mutharime Mwito & Paul Joshua Mugambi, 2025, "Implications of Tax Reforms on Tax Potential in Kenya: An Econometric Analysis," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 3, pages 713-730, 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.
• Fernando Pinto-Hernández & Miguel Cuerdo-Mir & Alfredo Cabezas-Ares, 2025, "The Optimal Income Tax Rate in Spain: A Nonlinear Approach using Laffer Curve and Economic Crises Dummies," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 858-875, DOI: https://doi.org/10.15826/jtr.2025.1.
• 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.
• Ashley C. Craig & Thomas Lloyd & Dylan T. Moore, 2025, "Do Distributional Concerns Justify Lower Environmental Taxes?," Papers, arXiv.org, number 2512.05602, Dec.
• Hanna Wang, 2025, "Fertility and Family Leave Policies in Germany: Optimal Policy Design in a Dynamic Framework," Working Papers, Barcelona School of Economics, number 1507, Sep.
• Tatul Hayruni & Gevorg Minasyan & Armen Nurbekyan, 2025, "Estimating tax effort: new evidence from a novel dataset," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, volume 25, issue 1, pages 131-155.
• Robin Boadway & Kevin Spiritus, 2025, "Optimal taxation of normal and excess returns to risky assets," Scandinavian Journal of Economics, Wiley Blackwell, volume 127, issue 2, pages 366-389, April, DOI: 10.1111/sjoe.12566.
• Marie‐Noëlle Lefebvre & Etienne Lehmann & Michaël Sicsic, 2025, "Estimating the Laffer tax rate on capital income: cross‐base responses matter!," Scandinavian Journal of Economics, Wiley Blackwell, volume 127, issue 2, pages 460-489, April, DOI: 10.1111/sjoe.12578.
• Tim Bayer & Lenard Simon & Jakob Wegmann, 2025, "Withheld from Working More? Withholding Taxes and the Labor Supply of Married Women," CRC TR 224 Discussion Paper Series, University of Bonn and University of Mannheim, Germany, number crctr224_2025_631, Jan.
• Beladi Hamid & Marjit Sugata & Mishra Suryaprakash & Oladi Reza, 2025, "Equitable Redistribution and Inefficiency under Credit Rationing," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 25, issue 3, pages 731-743, DOI: 10.1515/bejeap-2024-0332.
• Wu Tsaur-Chin & Lin Chin-Ho & Chang Chia-Jen, 2025, "Optimal Tariffs with Endogenous Entry Mode: Uniform Versus Discriminatory Tariffs," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 25, issue 4, pages 899-934, DOI: 10.1515/bejeap-2025-0114.
• PaweÅ‚ Doligalski & Piotr Dworczak & Mohammad Akbarpour & Scott Duke Kominers*, 2025, "Optimal Redistribution via Income Taxation and Market Design," Bristol Economics Discussion Papers, School of Economics, University of Bristol, UK, number 25/787, Apr.
• Giacomo Corneo, 2025, "Assortative Mating and Couple Taxation: A Note," CESifo Working Paper Series, CESifo, number 11643.
• Xavier Dufour & Pierre-Carl Michaud & Michael Smart, 2025, "Is the Elasticity of Taxable Income Mostly an Income Effect?," CESifo Working Paper Series, CESifo, number 11693.
• Laurence Jacquet & Etienne Lehmann, 2025, "Production Regulation Principles and Tax Reforms," CESifo Working Paper Series, CESifo, number 11705.
• Felix J. Bierbrauer & Pierre C. Boyer & Andreas Peichl & Daniel Weishaar & Felix Bierbrauer, 2025, "The Political Economy of Joint Taxation," CESifo Working Paper Series, CESifo, number 11728.
• Burkhard Heer, 2025, "On the Optimal Capital Tax Rate in Overlapping Generations Models with Capital - Skill Complementarity," CESifo Working Paper Series, CESifo, number 11845.
• Eren Gürer & Alfons Weichenrieder, 2025, "Optimal Redistribution with Labor Supply Dependent Productivity," CESifo Working Paper Series, CESifo, number 11866.
• Abdoulaye Ndiaye & Zhixiu Yu, 2025, "Flexible Retirement and Optimal Taxation," CESifo Working Paper Series, CESifo, number 11904.
• Guillermo Peña, 2025, "Comparison Among Indirect Taxation Methods for Financial Services," CESifo Working Paper Series, CESifo, number 11909.
• Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr & John D. Wilson & Peter Choi, 2025, "Optimal Dual-Regime Business Tax Systems," CESifo Working Paper Series, CESifo, number 11962.
• Vidar Christiansen, 2025, "Taxation of Reusable Goods," CESifo Working Paper Series, CESifo, number 11969.
• Lea Fricke & Clemens Fuest & Dominik Sachs, 2025, "Carbon Emissions and Redistribution: The Design of Carbon Tax Rebates," CESifo Working Paper Series, CESifo, number 12085.
• Ruud A. De Mooij & Shafik Hebous & Michael Keen, 2025, "Efficiency Aspects of the Value Added Tax," CESifo Working Paper Series, CESifo, number 12089.
• Rasmus Kehlet Skjødt Berg & Peter Birch Sørensen, 2025, "The National Carbon Price and Welfare on Alternative Paths Towards Net Zero Emissions: Simple Versus Optimal Policy Rules," CESifo Working Paper Series, CESifo, number 12101.
• Kristoffer Berg, 2025, "Taxing Corporate or Shareholder Income," CESifo Working Paper Series, CESifo, number 12149.
• Sugata Marjit & Koushik Hati & Lei Yang, 2025, "Status Seeking Taxpayer and Tax Evasion," CESifo Working Paper Series, CESifo, number 12193.
• Guttorm Schjelderup & Floris Zoutman, 2025, "Wealth Taxation: The Key to Unlocking Capital Gains," CESifo Working Paper Series, CESifo, number 12254.
• Ashley C. Craig & Thomas Lloyd & Dylan Moore & Ashley Craig, 2025, "Do Distributional Concerns Justify Lower Environmental Taxes?," CESifo Working Paper Series, CESifo, number 12317.
• Xavier Dufour-Simard & Pierre-Carl Michaud & Michael Smart, 2025, "Is the elasticity of taxable income mostly an income effect ?," CIRANO Working Papers, CIRANO, number 2025s-05, Mar.
• L. Mauro & F. Pigliaru & G. Carmeci, 2025, "Government Size, Civic Capital and Economic Performance: An O-ring approach," Working Paper CRENoS, Centre for North South Economic Research, University of Cagliari and Sassari, Sardinia, number 202506.
• Jason Nassios & Janine Dixon & Xianglong Locky Liu & Sam Marginson, 2025, "Broad vs Targeted Company Tax Reforms: A CGE Analysis of Ten Percentage Point Reductions in Australia," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-356, Jul.
• Jason Nassios & Janine Dixon, 2025, "Measuring the Deadweight Costs of Corporate Income Tax Thresholds under Monopolistic Competition," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-359, Nov.
• Janine Dixon & Jason Nassios, 2025, "Extended Company Tax Reforms: A CGE analysis," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-361, Dec.
• Pestieau, Pierre & Racionero, Maria, 2025, "Optimal Tax Policies for Social Mobility when Wealth Transfers and Education Investments Matter," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2025013, Jun.
• Canta, Chiara & Pestieau, Pierre & Schoenmaeckers, Jérôme, 2025, "Blood and gender bias in informal care within the family," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 3330, May, DOI: https://doi.org/10.1007/s11150-023-.
• Heathcote, Jonathan & Tsujiyama, Hitoshi, 2025, "Practical Optimal Income Taxation," CEPR Discussion Papers, Centre for Economic Policy Research, number 19857, Jan.
• Li, Jiacheng & Trannoy, Alain & Wasmer, Etienne, 2025, "Land and Property Taxation in a Dynastic Growth Economy -- Tax the Chatelains!," CEPR Discussion Papers, Centre for Economic Policy Research, number 19954, Feb.
• Jacquet, Laurence & Lehmann, Etienne, 2025, "Generalized Production Efficiency," CEPR Discussion Papers, Centre for Economic Policy Research, number 19982, Feb.
• Bierbrauer, Felix & Boyer, Pierre & Peichl, Andreas & Weishaar, Daniel, 2025, "The Political Economy of Joint Taxation," CEPR Discussion Papers, Centre for Economic Policy Research, number 20042, Mar.
• Ndiaye, Abdoulaye & Yu, Zhixiu, 2025, "Flexible Retirement and Optimal Taxation," CEPR Discussion Papers, Centre for Economic Policy Research, number 20322, Jun.
• Best, Michael & Caloi, Luigi & Gerard, Francois & Kresch, Evan & Naritomi, Joana & Zoratto, Laura, 2025, "Greener on the Other Side: Inequity and Tax Compliance," CEPR Discussion Papers, Centre for Economic Policy Research, number 20510, Jul.
• Clausing, Kimberly & Obstfeld, Maurice, 2025, "Tariffs as Fiscal Policy," CEPR Discussion Papers, Centre for Economic Policy Research, number 20677, Sep.
• Douenne, Thomas & Dyrda, Sebastian & Hummel, Albert Jan & Pedroni, Marcelo, 2025, "Optimal Climate Policy with Incomplete Markets," CEPR Discussion Papers, Centre for Economic Policy Research, number 20820, Nov.
• 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.
• Hao Li & Gaowang Wang & Jun Yu, 2025, "Revisiting Optimal Capital Taxation with the Spirit of Capitalism," Annals of Economics and Finance, Society for AEF, volume 26, issue 2, pages 501-524, November.
• Jouvanceau, Valentin, 2025, "Optimal policies when price fairness matters," Macroeconomic Dynamics, Cambridge University Press, volume 29, issue , pages 1-1, January.
• Eduardo D‡vila & AndrŽs Rodr’guez-Clare & Andreas Schaab & Stacy Tan, 2025, "A Dynamic Theory of Optimal Tariffs," Cowles Foundation Discussion Papers, Cowles Foundation for Research in Economics, Yale University, number 2444, May.
• Marian-Romeo Guiu, 2025, "Anaf Digitalization A Determining Factor In Reducing Tax Evasion And Corruption In Romania," EUFIRE Conference Proceedings Series, Alexandru Ioan Cuza University Publisher, volume 1, issue 1, pages 152-172, October, DOI: 10.47743/eufire-2025-1-13.
• Stefan Wöhrmüller, 2025, "Carbon taxation and precautionary savings," Working Papers, DNB, number 841, Sep.
• Furbach, Nina, 2025, "Non-homothetic housing demand and geographic worker sorting," Working Paper Series, European Central Bank, number 3018, Feb.
• Huang, Wendi & Peng, Ye, 2025, "Anti-corruption and corporate investment: Evidence from financial disclosure laws," Journal of Corporate Finance, Elsevier, volume 92, issue C, DOI: 10.1016/j.jcorpfin.2025.102769.
• Davis, Yehuda & Govindaraj, Suresh & Tejas, Tavish, 2025, "The demand for tax-favored risky assets with capital gains tax exclusions, tax policy uncertainty, and its implications for pricing," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102814.
• Pérez-Amuedo, José Antonio & Hassan, M. Kabir & Houston, Reza, 2025, "The ripple effect: How subsidies transform firm behavior," Journal of Corporate Finance, Elsevier, volume 95, issue C, DOI: 10.1016/j.jcorpfin.2025.102880.
• Niu, Yingjie & Tang, Zian & Yang, Jinqiang, 2025, "Robust p theory of taxes and debt management," Journal of Economic Dynamics and Control, Elsevier, volume 178, issue C, DOI: 10.1016/j.jedc.2025.105158.
• Espinosa, Cristian & Gutierrez Cubillos, Pablo & Castro Nofal, Bastián, 2025, "The carbon tax as an automatic stabilizer in a commodity-producing Small Open Economy," Economic Analysis and Policy, Elsevier, volume 85, issue C, pages 835-853, DOI: 10.1016/j.eap.2024.12.034.
• Kiarsi, Mehrab & Masoudi, Nahid, 2025, "Optimal environmental policy and distortionary fiscal policy interactions: A DSGE perspective," Economic Modelling, Elsevier, volume 147, issue C, DOI: 10.1016/j.econmod.2025.107037.
• Quaas, Martin & Requate, Till, 2025, "Are two networks one too many? Optimal network sizes under uncertain technological progress," Economic Modelling, Elsevier, volume 151, issue C, DOI: 10.1016/j.econmod.2025.107176.
• Lin, Chao & Ma, Kaili & Zhang, Xing, 2025, "Where technology meets tax: The impact of digital tax administration on tax incentive take-up," Economics Letters, Elsevier, volume 247, issue C, DOI: 10.1016/j.econlet.2024.112118.
• Peng, Juan & Tang, Zian & Yang, Jinqiang & Zhang, Zhanhao, 2025, "Managing government debt, taxes and public investment," Economics Letters, Elsevier, volume 247, issue C, DOI: 10.1016/j.econlet.2025.112192.
• Christiansen, Simon & Jørgensen, Cecilie Marie Løchte, 2025, "Supply-side elasticities as determinants of optimal carbon taxation," Economics Letters, Elsevier, volume 247, issue C, DOI: 10.1016/j.econlet.2025.112194.
• Gomez-Trejos, Felipe, 2025, "A note on how demand uncertainty matters for emissions regulation in energy markets," Economics Letters, Elsevier, volume 254, issue C, DOI: 10.1016/j.econlet.2025.112434.
• Casamatta, Georges & Cremer, Helmuth, 2025, "Tax avoidance and commodity tax differentiation," Economics Letters, Elsevier, volume 257, issue C, DOI: 10.1016/j.econlet.2025.112714.
• Krapf, Matthias & Staubli, David, 2025, "Regional variations in corporate tax responsiveness: Evidence from Switzerland," European Economic Review, Elsevier, volume 171, issue C, DOI: 10.1016/j.euroecorev.2024.104891.
• González, Ignacio & Montecino, Juan A. & Stiglitz, Joseph E., 2025, "Equity prices, market power, and optimal corporate tax policy," European Economic Review, Elsevier, volume 176, issue C, DOI: 10.1016/j.euroecorev.2025.105039.
• Bjertnæs, Geir H.M., 2025, "Economical driving and taxation of road use," Energy Economics, Elsevier, volume 142, issue C, DOI: 10.1016/j.eneco.2025.108193.
• De Vito, Antonio & Hillmann, Lisa & Jacob, Martin & Vossebürger, Robert, 2025, "Do personal income taxes affect corporate tax-motivated profit shifting?," Journal of Accounting and Economics, Elsevier, volume 79, issue 2, DOI: 10.1016/j.jacceco.2024.101758.
• Lin, Yiping & Swan, Peter L. & Harris, Frederick H.de B., 2025, "Does maker-taker limit order subsidy improve market outcomes? Quasi-natural experimental evidence," Journal of Banking & Finance, Elsevier, volume 170, issue C, DOI: 10.1016/j.jbankfin.2024.107330.
• Gomez-Trejos, Felipe, 2025, "Dynamic welfare implications of market-based climate policy under demand uncertainty," Journal of Economic Behavior & Organization, Elsevier, volume 238, issue C, DOI: 10.1016/j.jebo.2025.107190.
• Lu, Zhuoran, 2025, "Selling signals," Journal of Economic Theory, Elsevier, volume 224, issue C, DOI: 10.1016/j.jet.2025.105966.
• Beshears, John & Choi, James J. & Clayton, Christopher & Harris, Christopher & Laibson, David & Madrian, Brigitte C., 2025, "Optimal illiquidity," Journal of Financial Economics, Elsevier, volume 165, issue C, DOI: 10.1016/j.jfineco.2025.103996.
• Ndiaye, Abdoulaye & Herkenhoff, Kyle & Cissé, Abdoulaye & Dell’Acqua, Alessandro & Mbaye, Ahmadou A., 2025, "How to fund unemployment insurance with informality and false claims: Evidence from Senegal," Journal of Monetary Economics, Elsevier, volume 150, issue C, DOI: 10.1016/j.jmoneco.2024.103699.
• Bellofatto, Antonio Andrés, 2025, "Wealth taxation and life expectancy," Journal of Monetary Economics, Elsevier, volume 152, issue C, DOI: 10.1016/j.jmoneco.2025.103781.
• Dai, Darong, 2025, "Can the middle class benefit from more conservative redistribution?," European Journal of Political Economy, Elsevier, volume 89, issue C, DOI: 10.1016/j.ejpoleco.2025.102700.
• Hummel, Albert Jan, 2025, "Unemployment and tax design," Journal of Public Economics, Elsevier, volume 246, issue C, DOI: 10.1016/j.jpubeco.2025.105359.
• Chen, Yunmin & Ren, Dongmeng, 2025, "Optimal taxation, minimum wage constraint in a model of capital-skill complementarity," The Quarterly Review of Economics and Finance, Elsevier, volume 103, issue C, DOI: 10.1016/j.qref.2025.102036.
• Ambrose, Brent W. & Valentin, Maxence, 2025, "Federal tax policy and the capitalization of local public goods," Regional Science and Urban Economics, Elsevier, volume 114, issue C, DOI: 10.1016/j.regsciurbeco.2025.104129.
• Güven, Gökhan, 2025, "The impact of employer-provided car coverage policies on urban spatial structure and commuting behavior," Research in Transportation Economics, Elsevier, volume 114, issue C, DOI: 10.1016/j.retrec.2025.101659.
• Song, Gaoya & Li, Quan, 2025, "Big data in tax enforcement and trade credit: Evidence from China," Research in International Business and Finance, Elsevier, volume 76, issue C, DOI: 10.1016/j.ribaf.2025.102812.
• Messono, Omang Ombolo, 2025, "The intersection of publics services digitalization and women's empowerment in tax revenue mobilization," Technological Forecasting and Social Change, Elsevier, volume 219, issue C, DOI: 10.1016/j.techfore.2025.124278.
• Picard, Pierre M. & Tampieri, Alessandro & Wan, Xi, 2025, "Liberalization and efficiency in slot-constrained airports," Transport Policy, Elsevier, volume 163, issue C, pages 14-26, DOI: 10.1016/j.tranpol.2024.12.015.
• Batabyal, Amitrajeet A. & Kourtit, Karima & Nijkamp, Peter, 2025, "Political competition, fiscal policy, and economic performance in techno-creative places," World Development, Elsevier, volume 188, issue C, DOI: 10.1016/j.worlddev.2024.106881.
• Friedman, Sam & Gronwald, Victoria & Summers, Andrew & Taylor, Emma, 2025, "But Switzerland's boring' tax migration and the pull of place-specific cultural capital," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 126860, Jul.
• Laurence Jacquet & Etienne Lehmann, 2025, "Generalized Production Efficiency," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2025-08.
• Nicolas Djob, 2025, "Resource Allocation and Tariff Strategies: Rethinking VAT in the Context of Monopolistic Competition," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2025-13.
• Jos? Torres Rem?rez & Eduardo G?mez Melero, 2025, "Does the Laffer curve exist? A review of the theoretical and applied literature, with special focus on the US and Spain," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2025, issue 1, pages 7-31.
• Annalisa Tassi & Adrien Bussy, 2025, "VAT collection only at the retail stage: Evidence on tax compliance," FBK-IRVAPP Working Papers, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation, number 2025-05, Dec.
• Luciano Mauro & Francesco Pigliaru & Gaetano Carmeci, 2025, "Government Size, Civic Capital and Economic Performance: An O-ring approach," Working Papers, Fondazione Eni Enrico Mattei, number 2025.07, Mar.
• Varjonen-Ollus, Reetta, 2025, "Behavioural Effects of a Top Marginal Income Tax Rate Increase," Working Papers, VATT Institute for Economic Research, number 180.
• Owen Kay & Michael David Ricks, 2025, "Time-Limited Subsidies: Optimal Taxation with Implications for Renewable Energy Subsidies," Working Papers, Federal Reserve Bank of Dallas, number 2530, Aug, DOI: 10.24149/wp2530.
• Owen Kay, 2025, "Pollution Taxes and Clean Subsidies in an Open Economy," Working Papers, Federal Reserve Bank of Dallas, number 2533, Aug, DOI: 10.24149/wp2533.
• Lutz Hendricks & Tatyana Koreshkova & Oksana Leukhina, 2025, "On Expanding Public Funding of Selective Colleges," Working Papers, Federal Reserve Bank of St. Louis, number 2025-011, Mar, DOI: 10.20955/wp.2025.011.
• Abdoulaye Ndiaye & Zhixiu Yu, 2025, "Flexible Retirement and Optimal Taxation," Opportunity and Inclusive Growth Institute Working Papers, Federal Reserve Bank of Minneapolis, number 113, Jun, DOI: 10.21034/iwp.113.
• Joseph Mullins, 2025, "Designing Cash Transfers in the Presence of Children’s Human Capital Formation," Opportunity and Inclusive Growth Institute Working Papers, Federal Reserve Bank of Minneapolis, number 117, Oct, DOI: 10.21034/iwp.117.
• Matias Giaccobasso & Marcelo Bergolo & Gabriel Burdin & Mauricio De Rosa & Martin Leites & Horacio Rueda, 2025, "How do Top Earners Respond to Taxation? Own-and Cross-Tax Base Responses, Efficiency, and Inequality," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 34, Aug.
• Reetta Varjonen-Ollus, 2025, "Behavioural Effects of a Top Marginal Income Tax Rate Increase," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 39, Oct.
• Pawel‚ Doligalski & Piotr Dworczak & Mohammad Akbarpour & Scott Duke Kominers, 2025, "Optimal redistribution via income taxation and market design," GRAPE Working Papers, GRAPE Group for Research in Applied Economics, number 103.
• Igor K. Klioutchnikov1 & Tatyana V. Saakyan, 2025, "Economic Foundations of Rationality and Efficiency of State Subsidies to Business Entities," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 74-91, February, DOI: 10.31107/2075-1990-2025-1-74-91.
• Milyausha R. Pinskaya & Yuliya A. Steshenko, 2025, "Efficiency of Application of Tax on Additional Income from Hydrocarbon Raw Materials," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 8-24, June, DOI: 10.31107/2075-1990-2025-3-8-24.
• I. A. Mayburov, 2025, "Fiscal Incentives for Innovation in Foreign Countries: An Analytical Review of Positive and Negative Effects," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 126-142, October, DOI: 10.31107/2075-1990-2025-5-126-142.
• Nadezhda I. Yashina & Oksana I. Kashina & Mikhail V. Kazakov, 2025, "Integrated Assessment of Budget Sustainability of Russian Regions for the Purpose of Financial Support of Program Expenditures," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 33-50, December, DOI: 10.31107/2075-1990-2025-6-33-50.
• Sergey Drobyshevsky & Ilya Sokolov, 2025, "The fiscal impact of the proposed VAT changes may not meet budget expectations," Monitoring of Russia's Economic Outlook. Trends and Challenges of Socio-Economic Development (In Russian), Gaidar Institute for Economic Policy, issue 24, pages 1-5, October.
• Sergey Drobyshevsky & Ilya Sokolov, 2025, "The fiscal impact of the proposed VAT changes may not meet budget expectations," Monitoring of Russia's Economic Outlook. Trends and Challenges of Socio-Economic Development, Gaidar Institute for Economic Policy, issue 24, pages 1-4, October.
• Sergey Belev & Konstantin Vekerle & Sergey Sinelnikov, 2025, "Progressiveness Assessment of the Value Added Tax in Russia," Published Papers, Gaidar Institute for Economic Policy, number ppaper-2025-1509, revised 2025.
• Rym Aloui & Hafedh Bouakez, 2025, "Optimal Climate Policy, Distortionary Taxation, and Public Debt," Working Papers, Groupe d'Analyse et de Théorie Economique Lyon St-Etienne (GATE Lyon St-Etienne), Université de Lyon, number 2519.
• Chao Gu & Janet Hua Jiang & Liang Wang, 2025, "Credit Conditions, Inflation, and Unemployment," Working Papers, University of Hawaii at Manoa, Department of Economics, number 202503, Sep.
• Adib Rahman & Liang Wang, 2025, "Central Bank Digital Currency, Tax Evasion, and Monetary Policy with Heterogeneous Agents," Working Papers, University of Hawaii at Manoa, Department of Economics, number 202505, Nov.
• Kevin Spiritus & Etienne Lehmann & Sander Renes & Floris T Zoutman, 2025, "Optimal taxation with multiple incomes and types," Post-Print, HAL, number hal-05097103, DOI: 10.3982/TE5479.
• Georges Casamatta & Helmuth Cremer, 2025, "Tax avoidance and commodity tax differentiation," Post-Print, HAL, number hal-05364410, Nov, DOI: 10.1016/j.econlet.2025.112714.
• Axelle Ferriere & Gaston Navarro, 2025, "Fiscal Management of Aggregate Demand: The Effectiveness of Labor Tax Credits," Post-Print, HAL, number hal-05446602, Sep, DOI: 10.1057/s41308-025-00287-w.
• François Langot & Lise Patureau & Thepthida Sopraseuth, 2025, "Inefficiencies in globalized economies with labor market frictions," Post-Print, HAL, number hal-05482076, Mar.
• François Le Grand & Xavier Ragot, 2025, "Optimal Fiscal Policy with Heterogeneous Agents and Capital: Should We Increase or Decrease Public Debt and Capital Taxes?," Post-Print, HAL, number hal-05547657, Jul, DOI: 10.1086/734877.

2024

• Juergen Jung & Chung Tran, 2024, "Health Heterogeneity, Portfolio Choice and Wealth Inequality," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 2024-702, Nov.
• S. Mauricio Medinaceli Monrroy & Marcelo G. Velázquez Bilbao La Vieja, 2024, "Precios y subsidios a los hidrocarburos en Bolivia 1986 - 2025," Development Research Working Paper Series, Institute for Advanced Development Studies, number 01/2024, Jan.
• Antoine Ferey & Benjamin B. Lockwood & Dmitry Taubinsky, 2024, "Sufficient Statistics for Nonlinear Tax Systems with General Across-Income Heterogeneity," American Economic Review, American Economic Association, volume 114, issue 10, pages 3206-3249, October, DOI: 10.1257/aer.20221053.
• Itai Sher, 2024, "Generalized Social Marginal Welfare Weights Imply Inconsistent Comparisons of Tax Policies," American Economic Review, American Economic Association, volume 114, issue 11, pages 3551-3577, November, DOI: 10.1257/aer.20211025.
• Martin O'Connell & Kate Smith, 2024, "Optimal Sin Taxation and Market Power," American Economic Journal: Applied Economics, American Economic Association, volume 16, issue 4, pages 34-70, October, DOI: 10.1257/app.20220407.
• Özlem Kina & Ctirad Slavík & Hakki Yazici, 2024, "Redistributive Capital Taxation Revisited," American Economic Journal: Macroeconomics, American Economic Association, volume 16, issue 2, pages 182-216, April, DOI: 10.1257/mac.20200395.
• Minjie Deng, 2024, "Inequality, Taxation, and Sovereign Default Risk," American Economic Journal: Macroeconomics, American Economic Association, volume 16, issue 2, pages 217-249, April, DOI: 10.1257/mac.20210133.
• Andreas Gerster & Michael Kramm, 2024, "Optimal Internality Taxation of Product Attributes," American Economic Journal: Economic Policy, American Economic Association, volume 16, issue 3, pages 394-419, August, DOI: 10.1257/pol.20220416.
• Daron Acemoglu & Todd Lensman, 2024, "Regulating Transformative Technologies," American Economic Review: Insights, American Economic Association, volume 6, issue 3, pages 359-376, September, DOI: 10.1257/aeri.20230353.
• Louis Kaplow, 2024, "Optimal Income Taxation," Journal of Economic Literature, American Economic Association, volume 62, issue 2, pages 637-738, June, DOI: 10.1257/jel.20221647.
• Brunetti, Roberto & Gaigné, Carl & Moizeau, Fabien, 2024, "Land, Wealth, and Taxation," Working Papers, Institut National de la recherche Agronomique (INRA), Departement Sciences Sociales, Agriculture et Alimentation, Espace et Environnement (SAE2), number 348477, Dec, DOI: 10.22004/ag.econ.348477.
• Radu CIOBANU & Adriana Florina POPA & Daniela-Nicoleta SAHLIAN, 2024, "Determinants of the Effective Tax Rate," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 8, pages 40-45, August, DOI: 10.37945/cbr.2024.08.05.
• Faustine Juma MASUNGA, 2024, "The Nexus of Quality of the e-Tax System, Taxpayers’ Attitude, Multiple Mediators, and Tax Compliance Behaviour: A Theoretical Paper," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 9, pages 49-64, September, DOI: 10.37945/cbr.2024.09.06.
• Attila Szora TAMAȘ & Ramona-Ionela HARAGUȘ & Attila Szora TAMAȘ & Alin IRIMIA, 2024, "Current Tax Risk in Romania and Possible Remedies," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 26, pages 28-45, November.
• Ramona-Ionela HARAGUȘ & Attila Szora TAMAȘ & Gabriel Szora TAMAȘ, 2024, "Instruments on Tax Compliance in the Romanian Digital Systems," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 26, pages 80-95, November.