Research classified by Journal of Economic Literature (JEL) codes
Top JEL
/ H: Public Economics
/ / H2: Taxation, Subsidies, and Revenue
/ / / H21: Efficiency; Optimal Taxation
2025
- 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.
- 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," 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, February.
- 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, February.
- 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, Centre for Economic Policy Research, number 18758, Jan.
- Teles, Pedro & Tristani, Oreste, 2024, "The Monetary Financing of a Large Fiscal Shock," CEPR Discussion Papers, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, number 19039, May.
- Bastani, Spencer & Waldenström, Daniel, 2024, "AI, Automation and Taxation," CEPR Discussion Papers, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, number 19095, May.
- Jacquet, Laurence & Lehmann, Etienne, 2024, "A Comprehensive Analysis of Production Efficiency: A Tax Reform Perspective," CEPR Discussion Papers, Centre for Economic Policy Research, number 19104, May.
- Ferriere, Axelle & Grübener, Philipp & Sachs, Dominik, 2024, "Optimal Redistribution: Rising Inequality vs. Rising Living Standards," CEPR Discussion Papers, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, number 19151, Jun.
- Bierbrauer, Felix, 2024, "Is a uniform price on Carbon desirable? A public finance perspective," CEPR Discussion Papers, Centre for Economic Policy Research, number 19202, Jul.
- Paradisi, Matteo & Sartori, Elia, 2024, "Using Prediction Models to Design Tax Enforcement: Incentives vs Targeting," CEPR Discussion Papers, Centre for Economic Policy Research, number 19213, Jul.
- Giglio, Stefano & Kuchler, Theresa & Ströbel, Johannes & Wang, Olivier, 2024, "The Economics of Biodiversity Loss," CEPR Discussion Papers, Centre for Economic Policy Research, number 19277, Jul.
- Ferriere, Axelle & Navarro, Gaston, 2024, "Fiscal Management of Aggregate Demand: The Effectiveness of Labor Tax Credits," CEPR Discussion Papers, Centre for Economic Policy Research, number 19538, Sep.
- van den Bremer, Ton & Hambel, Christoph & van der Ploeg, Frederick, 2024, "Three Reasons to Price Carbon Under Uncertainty: Accuracy of Simple Rules," CEPR Discussion Papers, Centre for Economic Policy Research, number 19645, Nov.
- Bierbrauer, Felix & Boyer, Pierre & , & Weishaar, Daniel, 2024, "Pareto-Improvements, Welfare Trade-Offs and the Taxation of Couples," CEPR Discussion Papers, Centre for Economic Policy Research, number 19750, Dec.
- 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.
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- 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.
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- 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.
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- 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.
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- 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.
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- 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".
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- 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.
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- 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.
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- 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.
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- Ravi Kanbur & Matti Tuomala, 2024, "How Does Predistribution Affect Redistribution?," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 19, Jan.
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- 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.
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- 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.
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[Terre, richesse et fiscalité]," Working Papers, HAL, number hal-04836964, Dec. - Axelle Ferriere & Philipp Grübener & Dominik Sachs, 2025, "Optimal Redistribution: Rising Inequality vs. Rising Living Standards," Working Papers, HAL, number hal-04849262, May.
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- Aronsson, Thomas & Johansson-Stenman, Olof, 2024, "Income Taxation and Ability Rank," Umeå Economic Studies, Umeå University, Department of Economics, number 1031, Dec.
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- Cristian F. Sepúlveda, 2024, "Use and Abuse of the Concept of ‘Excess Burden’ in the Theory of Public Finance," Hacienda Pública Española / Review of Public Economics, IEF, volume 248, issue 1, pages 143-166, March.
- Gajanan BHARAT HALDANKAR & Santosh PATKAR, 2024, "Regional Dynamics And State-Level Performance In India'S Indirect Tax Scenario: Exploring Goods And Services Tax (Gst) Revenue Journey," Regional Science Inquiry, Hellenic Association of Regional Scientists, volume 0, issue 1, pages 39-53, June.
- Stevanie & Tony Sudirgo, 2024, "The Effect of Leverage, Liquidity and Firm Size on Tax Aggressiveness," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 157-163, March, DOI: 10.33146/2307-9878-2024-1(103)-157-.
- Johnson & Matondang Elsa Siburian & Enda Noviyanti Simorangkir, 2024, "The Relationship between Tax Incidence and Tax Avoidance in Indonesia's Industrial Sector," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 15-32, June, DOI: 10.33146/2307-9878-2024-2(104)-15-3.
- Petro Borovyk & Yurii Kyselov & Roman Rudyi & Mykhailo Shemiakin, 2024, "State Support for Geodetic Business - An Important Prerequisite for Post-War Reconstruction of Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 57-63, September, DOI: 10.33146/2307-9878-2024-3(105)-57-6.
- Kateryna Shevchuk & Nataliia Kuzyk & Olena Boyarova, 2024, "Accounting and Taxation of E-Commerce: Realities and Challenges," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 140-149, December, DOI: 10.33146/2307-9878-2024-4(106)-140-.
- Bancalari, Antonella & Bernal, Pedro & Celhay, Pablo & Martinez, Sebastian & Sánchez, María Deni, 2024, "An Ounce of Prevention for a Pound of Cure: Basic Health Care and Efficiency in Health Systems," IDB Publications (Working Papers), Inter-American Development Bank, number 13433, Jan, DOI: http://dx.doi.org/10.18235/0005669.
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- Pham Thai Binh & Trang Thi Thuy Nguyen, 2024, "Do institutions advocate tax simplification? Insights from a panel of 88 countries," Economic Change and Restructuring, Springer, volume 57, issue 3, pages 1-39, June, DOI: 10.1007/s10644-024-09709-7.
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