Research classified by Journal of Economic Literature (JEL) codes

2025

• 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.
• Rym Aloui & Hafedh Bouakez, 2025, "Optimal Climate Policy, Distortionary Taxation, and Public Debt," Working Papers, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), 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 & Étienne 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.

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.
• Oladimeji Abeeb Olaniyi & Adewale Mathew Adekanmbi & Samson Adegboyega Opadeji & Amos Dauda Shallie, 2024, "Assessing the Impact of Infrastructure on Tax Structure and Improving Economic Performance: The Case of Nigeria," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 23, issue 3, pages 623-641, DOI: https://doi.org/10.15826/vestnik.20.
• Andrey A. Pugachev, 2024, "Assessment of the Behavioral Reaction of Personal Income Tax Evasion in Russia Based on Analysis of Macroeconomic Indicators," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 23, issue 4, pages 951-978, DOI: https://doi.org/10.15826/vestnik.20.
• Azhari Aziz Samudra, 2024, "Property Tax in Indonesia: A Proposal for Increasing Land and Building Tax Revenue Using the System Dynamics Simulation Method," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 1, pages 100-121, DOI: https://doi.org/10.15826/jtr.2024.1.
• Ahmed Samour & Ilker Yilmaz, 2024, "Do Capital Adequacy Ratios of the Banking System Affect the Taxation Performance: Novel Evidence from BRICS Nations," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 1, pages 122-133, DOI: https://doi.org/10.15826/jtr.2024.1.
• Annathasia P. Erasashanti & Yohanes Ferry Cahaya & Rizki Yuniarti & Muhammad Rifaldi & Johan Hendri Prasetyo, 2024, "The Role of Taxpayer Awareness in Enhancing Vehicle Tax Compliance in Indonesia: An Attribution Theory Approach," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 1, pages 162-180, DOI: https://doi.org/10.15826/jtr.2024.1.
• Desislava G. Stoilova, 2024, "Tax Structure and Economic Growth: New Empirical Evidence from the European Union," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 2, pages 240-257, DOI: https://doi.org/10.15826/jtr.2024.1.
• Yaw Ndori Queku & Baba Adibura Seidu & Ben Ebo Attom & Emmanuel Carsamer & Anokye Mohammed Adam & Michael Fayeme & Samuel Acquah, 2024, "Tax Revenue Performance in Africa: Does Macroeconomic Environment Matter?," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 2, pages 271-291, DOI: https://doi.org/10.15826/jtr.2024.1.
• A.A. Pugachev, 2024, "Designing Income Taxation to Reduce Income Inequality in Russia: A Modeling Approach," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 2, pages 381-396, DOI: https://doi.org/10.15826/jtr.2024.1.
• Abdurrahman Rahim Thaha & Rita Purnamasari & Aji Fajar Suryo Antoro, 2024, "Taxpayer Satisfaction Transformation: A Text Mining Analysis of Service Delivery at Jakarta’s Tax Offices," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 3, pages 441-458, DOI: https://doi.org/10.15826/jtr.2024.1.
• Felix Bierbrauer, 2024, "Is a Uniform Price on Carbon Desirable?," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 299, Jul.
• Felix J. Bierbrauer & Pierre C. Boyer & Andreas Peichl & Daniel Weishaar, 2024, "Pareto-Improvements, Welfare Trade-Offs and the Taxation of Couples," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 349, Dec.
• Shakirat Adepeju Babatunde, 2024, "The Role of IPSAS Application in Meeting Voters Yearnings," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 23, issue 1, pages 134-161, January.
• Josh Martin, 2024, "Productivity of tax collection in the UK, 1850 to 2019," Working Papers, The Productivity Institute, number 043, Apr.
• Pavel Peterka & Dominik Stroukal, 2024, "Evidence Against the Undertaxation of Digital Companies from the Weighted Effective Tax Rate Method Analysis," International Journal of Economic Sciences, European Research Center, volume 13, issue 1, pages 58-80, May.
• L. Dary Beltran & Manuel Alejandro Cardenete & Ferran Sancho, 2024, "Designing an environmental tax on carbon emissions to meet EU targets: a proposal for the Spanish economy," UFAE and IAE Working Papers, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC), number 975.24, Jun.
• Alena Andrejovska & Jozef Glova & Martina Regaskova & Natalia Slyvkanyc, 2024, "The impact of the effective tax rate change on financial assets of commercial banks: The case of Visegrad group countries," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, volume 27, issue 1, pages 175-191, March, DOI: 10.15240/tul/001/2024-1-011.
• Pawel Doligalski & Luis E. Rojas, 2024, "Optimal Taxation, Informality and Welfare: Redistribution Costs and Efficiency Gains," Working Papers, Barcelona School of Economics, number 1452, Jul.
• Tomer Blumkin & Spencer Bastani & Luca Micheletto, 2024, "Rethinking Commodity Taxation: The New StatusRedistribution Channel," Working Papers, Ben-Gurion University of the Negev, Department of Economics, number 2412.
• Tomer Blumkin & Spencer Bastani & Luca Micheletto, 2024, "Optimal redistribution and education signaling," Working Papers, Ben-Gurion University of the Negev, Department of Economics, number 2413.
• Claude Crampes & Norbert Ladoux & Jean‐Marie Lozachmeur, 2024, "Pricing energy consumption and residential energy‐efficiency investment: An optimal tax approach," Journal of Public Economic Theory, Association for Public Economic Theory, volume 26, issue 1, February, DOI: 10.1111/jpet.12655.
• Marcus Berliant & Pierre C. Boyer, 2024, "Politics and income taxes: Progress and progressivity," Journal of Public Economic Theory, Association for Public Economic Theory, volume 26, issue 4, August, DOI: 10.1111/jpet.12704.
• Ioannis Bournakis & Mike Tsionas, 2024, "A Non‐parametric Estimation of Productivity with Idiosyncratic and Aggregate Shocks: The Role of Research and Development (R&D) and Corporate Tax," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, volume 86, issue 3, pages 641-671, June, DOI: 10.1111/obes.12594.
• Keler Marku & Sergio Ocampo & Jean‐Baptiste Tondji, 2024, "Robust contracts in common agency," RAND Journal of Economics, RAND Corporation, volume 55, issue 2, pages 199-229, June, DOI: 10.1111/1756-2171.12463.
• Chiara Canta & Helmuth Cremer & Firouz Gahvari, 2024, "Welfare‐improving tax evasion," Scandinavian Journal of Economics, Wiley Blackwell, volume 126, issue 1, pages 98-126, January, DOI: 10.1111/sjoe.12539.
• Andreas Gerster & Michael Kramm, 2024, "Optimal Internality Taxation of Product Attributes," CRC TR 224 Discussion Paper Series, University of Bonn and University of Mannheim, Germany, number crctr224_2024_510, Feb.
• Arbex Marcelo & Mattos Enlinson & Regatieri Rebeca, 2024, "Optimal Taxation of Informal Firms: Misreporting Costs and a Tax Reform in Brazil," The B.E. Journal of Macroeconomics, De Gruyter, volume 24, issue 1, pages 1-44, January, DOI: 10.1515/bejm-2022-0193.
• Gomez Manuel A., 2024, "Global Dynamics and Optimal Policy in the Ak Model with Anticipated Future Consumption," The B.E. Journal of Theoretical Economics, De Gruyter, volume 24, issue 2, pages 441-466, DOI: 10.1515/bejte-2023-0080.
• Jung Benjamin & Walter Timo, 2024, "Progressive Taxation and Social Welfare: Quantifying the Effects of the “German Tax-Reform 2000”," German Economic Review, De Gruyter, volume 25, issue 3, pages 209-239, DOI: 10.1515/ger-2023-0100.
• Pollitt, M. G., 2024, "David Michael Garrood Newbery (1943-)," Cambridge Working Papers in Economics, Faculty of Economics, University of Cambridge, number 2442, Jul.
• Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2024, "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1999, May.
• Michael Keen & Christos Kotsogiannis, 2024, "Principles for Pareto Efficient Border Carbon Adjustment," CESifo Working Paper Series, CESifo, number 11016.
• Kristoffer Berg & Morten Håvarstein & Magnus E. Stubhaug, 2024, "Meritocratic Labor Income Taxation," CESifo Working Paper Series, CESifo, number 11058.
• Vidar Christiansen & Odd E. Nygård, 2024, "Tax Treatment of Commuter Cost," CESifo Working Paper Series, CESifo, number 11080.
• Spencer Bastani & Daniel Waldenström, 2024, "AI, Automation and Taxation," CESifo Working Paper Series, CESifo, number 11084.
• Reyer Gerlagh & Etienne Lorang, 2024, "Material Source and Waste Taxes in Competitive Equilibrium," CESifo Working Paper Series, CESifo, number 11091.
• Laurence Jacquet & Etienne Lehmann, 2024, "A Comprehensive Analysis of Production Efficiency: A Tax Reform Perspective," CESifo Working Paper Series, CESifo, number 11130.
• Axelle Ferriere & Philipp Grübener & Dominik Sachs, 2024, "Optimal Redistribution: Rising Inequality vs. Rising Living Standards," CESifo Working Paper Series, CESifo, number 11141.
• Shafik Hebous & Andualem Mengistu, 2024, "Efficient Economic Rent Taxation under a Global Minimum Corporate Tax," CESifo Working Paper Series, CESifo, number 11147.
• Lassi Ahlvik & Matti Liski & Mikael Mäkimattila, 2024, "Pigouvian Income Taxation," CESifo Working Paper Series, CESifo, number 11174.
• Felix Bierbrauer, 2024, "Is a Uniform Price on Carbon Desirable? A Public Finance Perspective," CESifo Working Paper Series, CESifo, number 11201.
• Elisa Belfiori & Manuel Macera, 2024, "Climate Inequality: Carbon Capture for Redistribution," CESifo Working Paper Series, CESifo, number 11239.
• Nicolò Cesa-Bianchi & Roberto Colomboni & Maximilian Kasy, 2024, "Adaptive Maximization of Social Welfare," CESifo Working Paper Series, CESifo, number 11259.
• Abdoulaye Ndiaye & Kyle Herkenhoff & Abdoulaye Cissé & Alessandro Dell'Acqua & Ahmadou A. Mbaye, 2024, "How to Fund Unemployment Insurance with Informality and False Claims: Evidence from Senegal," CESifo Working Paper Series, CESifo, number 11271.
• António Afonso & Ana Patricia Montes & José M. Domínguez, 2024, "Measuring Tax Burden Efficiency in OECD Countries: An International Comparison," CESifo Working Paper Series, CESifo, number 11333.
• Roberto Iacono & Bård Smedsvik, 2024, "Behavioral Responses to Wealth Taxation: Evidence from a Norwegian Reform," CESifo Working Paper Series, CESifo, number 11335.
• Mark Colas & Emmett Reynier, 2024, "Means-Tested Solar Subsidies," CESifo Working Paper Series, CESifo, number 11378.
• David R. Agrawal & Laura V. Zimmermann, 2024, "The Effects of Adopting a Value Added Tax on Firms," CESifo Working Paper Series, CESifo, number 11469.
• Syed Mainul Ahsan & Syed M. Ahsan, 2024, "Toward a Middle-Income Tax Structure: A Development Perspective with a Focus on Bangladesh," CESifo Working Paper Series, CESifo, number 11484.
• Felix J. Bierbrauer & Pierre C. Boyer & Andreas Peichl & Daniel Weishaar & Felix Bierbrauer, 2024, "Pareto-Improvements, Welfare Trade-Offs and the Taxation of Couples," CESifo Working Paper Series, CESifo, number 11539.
• Daryna Grechyna & Rhema Vaithianathan, 2024, "Fertility and Welfare under Demeny Voting," CESifo Working Paper Series, CESifo, number 11553.
• Jacob Goldin & Sebastian Koehne & Nicholas Lawson, 2024, "Optimal Income Tax Deductions for Mixed Business and Personal Expenditures," CESifo Working Paper Series, CESifo, number 11561.
• Maximilian Joseph Blömer & Manuel Pannier & Andreas Peichl, 2024, "Die Wirkung von Freibeträgen und die Umwandlung in Steuergutschriften im deutschen Steuer- und Transfersystem," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 143.
• Maximilian Joseph Blömer & Emanuel Hansen & Andreas Peichl, 2024, "Die Ausgestaltung des Transferentzugs in der Interdependenz mit dem Bürgergeld, der Kindergrundsicherung und dem Wohngeld," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 145.
• Anastasios G. Karantounias, 2024, "A general theory of tax-smoothing," Discussion Papers, Centre for Macroeconomics (CFM), number 2444, Dec.
• Gábor Kutasi & Marton Ádám, 2024, "The Optimal Tax Structure from GDP-growth Perspective," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 16, issue 1, pages 121-143.
• Kanbur, Ravi & Tuomala, Matti, 2024, "How Does Predistribution Affect Redistribution?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18758, Jan.
• Teles, Pedro & Tristani, Oreste, 2024, "The Monetary Financing of a Large Fiscal Shock," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18887, Mar.
• Aghion, Philippe & Gravoueille, Maxime & Lequien, Matthieu & Stantcheva, Stefanie, 2024, "Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 19039, May.
• Bastani, Spencer & Waldenström, Daniel, 2024, "AI, Automation and Taxation," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 19045, May.
• Fischer, Kai & Martin, Simon & Schmidt-Dengler, Philipp, 2024, "Indirect taxation in consumer search markets: The case of retail fuel," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 19095, May.
• Jacquet, Laurence & Lehmann, Etienne, 2024, "A Comprehensive Analysis of Production Efficiency: A Tax Reform Perspective," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 19104, May.
• Ferriere, Axelle & Grübener, Philipp & Sachs, Dominik, 2024, "Optimal Redistribution: Rising Inequality vs. Rising Living Standards," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 19107, May.
• Douenne, Thomas & Hummel, Albert Jan & Pedroni, Marcelo, 2024, "Optimal Fiscal Policy in a Climate-Economy Model with Heterogeneous Households," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 19151, Jun.
• Bierbrauer, Felix, 2024, "Is a uniform price on Carbon desirable? A public finance perspective," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 19202, Jul.
• Paradisi, Matteo & Sartori, Elia, 2024, "Using Prediction Models to Design Tax Enforcement: Incentives vs Targeting," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 19213, Jul.
• Giglio, Stefano & Kuchler, Theresa & Ströbel, Johannes & Wang, Olivier, 2024, "The Economics of Biodiversity Loss," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 19277, Jul.
• Sonja Dobkowitz, 2024, "Nachhaltiger Konsum: Unterschiedliche Kaufkraft von Haushalten muss berücksichtigt werden," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 91, issue 27, pages 431-436.
• Guillermo Cruces & Dario Tortarolo & Gonzalo Vazquez-Bare, 2024, "Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance," CEDLAS, Working Papers, CEDLAS, Universidad Nacional de La Plata, number 0337, Oct.
• Ludovic A. Julien & Gagnie Pascal Yebarth, 2024, "Pareto-Optimal Taxation Mechanism in Noncooperative Strategic Bilateral Exchange," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2024-19.
• John Sihar Manurung, 2024, "Green Tech and Human Dynamics: Transforming Indonesia’s Waste Industry with VR, AR, and Renewable Energy Innovations," International Journal of Energy Economics and Policy, Econjournals, volume 14, issue 2, pages 603-617, March.
• Mulyaningsih Mulyaningsih & Ade Setiadi & Iwan Setiawa & Susniwati Susniwati & Erna Erna & Teddy Hikmat Fauzi, 2024, "Energy Efficiency Measures in Public Sector: An Empirical Analysis of the Determinants of Adoption of Low-cost Energy Efficiency," International Journal of Energy Economics and Policy, Econjournals, volume 14, issue 2, pages 624-631, March.
• Nalom Siagian, 2024, "The Role of Economic Policies to Adopt Renewable Energy and Digital Technology on Business Decisions and HR Management in the Indonesian Mining Sector," International Journal of Energy Economics and Policy, Econjournals, volume 14, issue 2, pages 632-641, March.
• Sahat Simbolon & Dwi Maria Simbolon, 2024, "Sustainable Workforce in a Green Era: Indonesia’s Energy Sector Transition," International Journal of Energy Economics and Policy, Econjournals, volume 14, issue 3, pages 702-710, May.
• Tri Melda Mei Liana & Gloria J. M. Sianipar & Sunday Ade Sitorus & Heri Setiawan & Nunti Sibuea, 2024, "Indonesia’s Power Shift: Business Strategies for Renewable Energy and Social Justice," International Journal of Energy Economics and Policy, Econjournals, volume 14, issue 4, pages 150-159, July.
• Emilio Congregado & Vicente Esteve & Juan A. María A. Prats, 2024, "Optimal public deficit and tax-smoothing in the Spanish economy, 1850-2022," Working Papers, Department of Applied Economics II, Universidad de Valencia, number 2401, Jan.
• Kaplan, Steven E. & Lee, Eugie Y., 2024, "Does tax reform affect labor investment efficiency?," Journal of Corporate Finance, Elsevier, volume 89, issue C, DOI: 10.1016/j.jcorpfin.2024.102673.
• Jack, B. Kelsey & Jayachandran, Seema & Malagutti, Flavio & Rao, Sarojini, 2024, "Environmental externalities and free-riding in the household," Journal of Development Economics, Elsevier, volume 170, issue C, DOI: 10.1016/j.jdeveco.2024.103294.
• Deng, Huai & Wu, Xianhua & Xu, Hui & Zhang, Dawei, 2024, "Aggregated economic damages and the role of dynamic carbon tax under climate change: A dynamic general equilibrium model," Economic Analysis and Policy, Elsevier, volume 84, issue C, pages 1099-1119, DOI: 10.1016/j.eap.2024.10.025.
• Ruppert, Kilian & Schön, Matthias & Stähler, Nikolai, 2024, "Consumption taxation to finance pension payments," Economic Modelling, Elsevier, volume 130, issue C, DOI: 10.1016/j.econmod.2023.106570.
• Nálepová, Veronika & Lampart, Marek, 2024, "Impact of windfall tax on market dynamics: A Cournot oligopoly model with exogenous shocks," Economic Modelling, Elsevier, volume 137, issue C, DOI: 10.1016/j.econmod.2024.106779.
• Maebayashi, Noritaka & Morimoto, Keiichi, 2024, "Global corporate income tax competition, knowledge spillover, and growth," European Economic Review, Elsevier, volume 164, issue C, DOI: 10.1016/j.euroecorev.2024.104723.
• Adão, Bernardino & Narajabad, Borghan & Temzelides, Ted, 2024, "Renewable technology adoption costs and economic growth," Energy Economics, Elsevier, volume 129, issue C, DOI: 10.1016/j.eneco.2023.107255.
• Mier, Mathias & Adelowo, Jacqueline & Weissbart, Christoph, 2024, "Complementary taxation of carbon emissions and local air pollution," Energy Economics, Elsevier, volume 132, issue C, DOI: 10.1016/j.eneco.2024.107460.
• Dar, Khursheed Hussain & Raina, Shahid Hamid, 2024, "Public healthcare efficiency in India: Estimates and determinants using two stage DEA approach," Evaluation and Program Planning, Elsevier, volume 106, issue C, DOI: 10.1016/j.evalprogplan.2024.102472.
• Zhang, Gengquan & Liu, Xiaohan, 2024, "Industrial restructuring and corporate income distribution gap," Finance Research Letters, Elsevier, volume 67, issue PB, DOI: 10.1016/j.frl.2024.105896.
• Gayle, Philip G. & Faheem, Adeel, 2024, "Post and hold regulation and competitive conduct: Evidence from the U.S. beer industry," International Journal of Industrial Organization, Elsevier, volume 97, issue C, DOI: 10.1016/j.ijindorg.2024.103116.
• Becko, John Sturm, 2024, "A theory of economic sanctions as terms-of-trade manipulation," Journal of International Economics, Elsevier, volume 150, issue C, DOI: 10.1016/j.jinteco.2024.103898.
• Carbonara, Emanuela & Curry, Philip A. & Hill, Claire A. & Parisi, Francesco, 2024, "Institutional flexibility in tax law and enforcement," International Review of Law and Economics, Elsevier, volume 79, issue C, DOI: 10.1016/j.irle.2024.106215.
• Kotakorpi, Kaisa & Nurminen, Tuomas & Miettinen, Topi & Metsälampi, Satu, 2024, "Bearing the burden — Implications of tax reporting institutions on evasion and incidence," Journal of Economic Behavior & Organization, Elsevier, volume 220, issue C, pages 81-134, DOI: 10.1016/j.jebo.2024.01.021.
• Belfiori, Elisa & Rezai, Armon, 2024, "Implicit carbon prices," Journal of Environmental Economics and Management, Elsevier, volume 125, issue C, DOI: 10.1016/j.jeem.2024.102950.
• Chien, YiLi & Wen, Yi, 2024, "The Ramsey steady-state conundrum in heterogeneous-agent economies," Journal of Economic Theory, Elsevier, volume 220, issue C, DOI: 10.1016/j.jet.2024.105873.
• Citanna, A. & Tvede, M., 2024, "Do taxspots matter?," Journal of Economic Theory, Elsevier, volume 220, issue C, DOI: 10.1016/j.jet.2024.105884.
• Niemann, Rainer & Sailer, Mariana, 2024, "Do taxes explain why firms rarely use performance-based malus contracts?," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 55, issue C, DOI: 10.1016/j.intaccaudtax.2024.100616.
• Menescal, Lucas & Alves, José, 2024, "Optimal threshold taxation: An empirical investigation for developing economies," The Journal of Economic Asymmetries, Elsevier, volume 29, issue C, DOI: 10.1016/j.jeca.2023.e00343.
• Dytrychová, Alžběta & Zídková, Hana & Arltová, Markéta, 2024, "European VAT collection under the stress: Best to use few reduced rates," Journal of Policy Modeling, Elsevier, volume 46, issue 6, pages 1165-1185, DOI: 10.1016/j.jpolmod.2024.07.007.
• Carlier, Guillaume & Dupuis, Xavier & Rochet, Jean-Charles & Thanassoulis, John, 2024, "A general solution to the quasi linear screening problem," Journal of Mathematical Economics, Elsevier, volume 114, issue C, DOI: 10.1016/j.jmateco.2024.103025.
• Macnamara, Patrick & Pidkuyko, Myroslav & Rossi, Raffaele, 2024, "Marginal tax rates and income in the long run: Evidence from a structural estimation," Journal of Monetary Economics, Elsevier, volume 142, issue C, DOI: 10.1016/j.jmoneco.2023.09.001.
• Teles, Pedro & Tristani, Oreste, 2024, "The monetary financing of a large fiscal shock," Journal of Monetary Economics, Elsevier, volume 147, issue S, DOI: 10.1016/j.jmoneco.2024.103630.
• El Rafhi, Bilal & Darcillon, Thibault, 2024, "The evolution of affluent support for redistribution in Germany in the context of rising inequalities," European Journal of Political Economy, Elsevier, volume 85, issue C, DOI: 10.1016/j.ejpoleco.2024.102614.
• Støstad, Morten Nyborg & Cowell, Frank, 2024, "Inequality as an externality: Consequences for tax design," Journal of Public Economics, Elsevier, volume 235, issue C, DOI: 10.1016/j.jpubeco.2024.105139.
• Alves, Cassiano B. & da Costa, Carlos E. & Lobel, Felipe & Moreira, Humberto, 2024, "Intrahousehold inequality and the joint taxation of household earnings," Journal of Public Economics, Elsevier, volume 239, issue C, DOI: 10.1016/j.jpubeco.2024.105208.
• Stiller, Wojciech & Heinemann, Marwin, 2024, "Do more harm than good? The optional reverse charge mechanism against cross-border tax fraud," The Quarterly Review of Economics and Finance, Elsevier, volume 95, issue C, pages 61-84, DOI: 10.1016/j.qref.2024.02.007.
• Perugini, Francesco, 2024, "Local government efficiency and economic growth: The Italian case," Socio-Economic Planning Sciences, Elsevier, volume 91, issue C, DOI: 10.1016/j.seps.2023.101775.
• O'Connell, Martin & Smith, Kate, 2024, "Optimal sin taxation and market power," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 122263, Oct.
• Støstad, Morten Nyborg & Cowell, Frank, 2024, "Inequality as an externality: consequences for tax design," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 123752, Jul.
• Aghion, Philippe & Gravoueille, Maxime & Lequien, Matthieu & Stantcheva, Stefanie, 2024, "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 126804, May.
• Spencer Bastani & Daniel Waldenström, 2024, "AI, automation and taxation," Chapters, Edward Elgar Publishing, chapter 19, in: Stéphane Carcillo & Stefano Scarpetta, "Handbook on Labour Markets in Transition".
• Luca Villamaina & Paolo Acciari, 2024, "Taxation and labor supply decisions: impact of the earned income tax credit in Italy," International Journal of Manpower, Emerald Group Publishing Limited, volume 46, issue 2, pages 329-352, December, DOI: 10.1108/IJM-12-2023-0709.
• Michael G Pollitt, 2024, "David Michael Garrood Newbery (1943-)," Working Papers, Energy Policy Research Group, Cambridge Judge Business School, University of Cambridge, number EPRG2409, Jul.
• Hiroaki Ishiwata & Masashi Sakamoto & Makoto Ikeda & Venkatachalam Anbumozhi, 2024, "Quantitative Analysis of Optimal Investment Scale and Timing for Flood Control Measures by Multi-Regional Economic Growth Model: Case Studies in Viet Nam," Working Papers, Economic Research Institute for ASEAN and East Asia (ERIA), number DP-2023-24, Feb.
• Monika Pasternak-Malicka, 2024, "Tax Optimization in the Context of the Grey Economy," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 1150-1164.
• Jakob Vanschoonbeek, 2024, "The Spatial Political Economy of Discontent," Working Papers of VIVES - Research Centre for Regional Economics, KU Leuven, Faculty of Economics and Business (FEB), VIVES - Research Centre for Regional Economics, number 750408, Oct.
• Áron Kiss & Alexander Leodolter & Alessandro Turrini & István Ványolós, 2024, "Growth-Friendly Taxation in a High-Inflation Environment," European Economy - Economic Briefs, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 079, Mar.
• Stefano de Nichilo, 2024, "Creative accounting in Italian public finance: Audit governance and accounting methodology," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2024, issue 1, pages 15-36.
• Elisa Belfiori & Daniel R. Carroll & Sewon Hur, 2024, "Unequal Climate Policy in an Unequal World," Globalization Institute Working Papers, Federal Reserve Bank of Dallas, number 427, Jul, revised 31 Jan 2025, DOI: 10.24149/gwp427r1.
• Stephie Fried & Kevin Novan & William B. Peterman, 2024, "Understanding the Inequality and Welfare Impacts of Carbon Tax Policies," Working Paper Series, Federal Reserve Bank of San Francisco, number 2024-17, May, DOI: 10.24148/wp2024-17.
• Ravi Kanbur & Matti Tuomala, 2024, "How Does Predistribution Affect Redistribution?," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 19, Jan.
• Piotr Dworczak & Marco Reuter & Scott Duke Kominers & Changhwa Lee, 2024, "Optimal membership design," GRAPE Working Papers, GRAPE Group for Research in Applied Economics, number 98.
• Vladimir V. Klimanov & Anna A. Mikhaylova, 2024, "Improving Russia’s Tax System in 2024: Сross-country Comparisons and Regional Projection," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 109-120, October, DOI: 10.31107/2075-1990-2024-5-109-120.
• Dmitry Yu. Fedotov, 2024, "Taxes and Customs Duties as Instruments of Oil Rent Withdrawal to the Russian Budget Revenue," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 121-139, October, DOI: 10.31107/2075-1990-2024-5-121-139.
• Thomas Aronsson & Olof Johansson-Stenman & Ronald Wendner, 2024, "Charity, Status, and Optimal Taxation: Welfarist and Non-Welfarist Approaches," Graz Economics Papers, University of Graz, Department of Economics, number 2024-05, Jan.
• Thomas Aronsson & Olof Johansson-Stenman, 2024, "Income Taxation and Ability Rank," Graz Economics Papers, University of Graz, Department of Economics, number 2024-21, Dec.
• Thomas Aronsson & Olof Johansson-Stenman, 2024, "Optimal Taxation and Other-Regarding Preferences," Graz Economics Papers, University of Graz, Department of Economics, number 2024-22, Dec.
• Ross McKitrick, 2024, "Second-Best Optimal Emission Pricing," Working Papers, University of Guelph, Department of Economics and Finance, number 2403.
• Chiara Canta & Helmuth Cremer & Firouz Gahvari, 2024, "Welfare-improving tax evasion," Post-Print, HAL, number hal-04457538, DOI: 10.1111/sjoe.12539.
• Guillaume Carlier & Xavier Dupuis & Jean-Charles Rochet & John Thanassoulis, 2024, "A General Solution to the Quasi Linear Screening Problem," Post-Print, HAL, number hal-04598698, Oct, DOI: 10.1016/j.jmateco.2024.103025.
• Marie‐Noëlle Lefebvre & Etienne Lehmann & Michaël Sicsic, 2024, "Estimating the Laffer tax rate on capital income: cross‐base responses matter!," Post-Print, HAL, number hal-04801281, Nov, DOI: 10.1111/sjoe.12578.
• Bilal El Rafhi & Thibault Darcillon, 2024, "The evolution of affluent support for redistribution in Germany in the context of rising inequalities," Post-Print, HAL, number hal-04847962, Dec, DOI: 10.1016/j.ejpoleco.2024.102614.
• Marie‐Noëlle Lefebvre & Etienne Lehmann & Michaël Sicsic, 2024, "Estimating the Laffer tax rate on capital income: cross‐base responses matter!," Post-Print, HAL, number hal-04966335, Nov, DOI: 10.1111/sjoe.12578.