Research classified by Journal of Economic Literature (JEL) codes

2023

• Panagiotis Nanos, 2023, "Minimum wage spillover effects and social welfare in a model of stochastic job matching," Journal of Public Economic Theory, Association for Public Economic Theory, volume 25, issue 4, pages 753-802, August, DOI: 10.1111/jpet.12636.
• SMEDOIU-POPOVICIU Alexandra & HOROBET Alexandra-Lavinia & BELASCU Lucian, 2023, "Is There An Optimal Value Added Tax Rate?," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 75, issue 1, pages 80-90, April, DOI: 10.56043/reveco-2023-0007.
• Momi Dahan, 2023, "Social Construction And The Progressivity Of Local Tax Relief," Israel Economic Review, Bank of Israel, volume 21, issue 1, pages 1-33, March.
• Esfahanian Homa & Moghaddasi Kelishomi Ali, 2023, "Redistributive Unemployment Benefit and Taxation," The B.E. Journal of Theoretical Economics, De Gruyter, volume 23, issue 1, pages 327-343, January, DOI: 10.1515/bejte-2021-0049.
• Llop Maria, 2023, "Environmental Taxation and International Trade in a Tax-Distorted Economy," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, volume 17, issue 1, pages 1-12, January, DOI: 10.1515/econ-2022-0038.
• Fegley Tate & Hansen Kristoffer Mousten & Israel Karl-Friedrich, 2023, "Clarifying the Analysis of Deadweight Loss from Taxation," Journal des Economistes et des Etudes Humaines, De Gruyter, volume 29, issue 1, pages 61-78, June, DOI: 10.1515/jeeh-2023-0020.
• Alina Georgeta AILINCA, 2023, "Is Progressivity A Supporter Of Tax Revenues For The Public Budget Of Eu27 Countries?," Contemporary Economy Journal, Constantin Brancoveanu University, volume 8, issue 1, pages 86-93.
• Pawel Doligalski & Piotr Dworczak & Joanna Krysta, 2023, "Incentive separability," Bristol Economics Discussion Papers, School of Economics, University of Bristol, UK, number 23/777, Dec.
• Ahmet Faruk Aysan & Dilek Demirbas & Mustafa Disli & Monica Shirley Chaparro Parra, 2023, "Resilience and Path Dependency: Income Distribution Effects of GDP in Colombia," Journal of Central Banking Theory and Practice, Central bank of Montenegro, volume 12, issue 1, pages 87-105.
• Mariano Fernández & Miriam Malament, 2023, "Hacia la construcción de un fondo fiscal anticíclico," CEMA Working Papers: Serie Documentos de Trabajo., Universidad del CEMA, number 847, Feb.
• Philippe Aghion & Ufuk Akcigit & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2023, "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," POID Working Papers, Centre for Economic Performance, LSE, number 050, May.
• Marwin Heinemann & Wojciech Stiller, 2023, "Digitalization and Cross-Border Tax Fraud: Evidence from E-Invoicing in Italy," CESifo Working Paper Series, CESifo, number 10227.
• Zachary Halberstam & James R. Hines Jr., 2023, "Quality-Aware Tax Incentives for Charitable Contributions," CESifo Working Paper Series, CESifo, number 10250.
• Spencer Bastani, 2023, "The Marginal Cost of Public Funds: A Brief Guide," CESifo Working Paper Series, CESifo, number 10322.
• Alain Babatoundé & Bart Capéau & Romain Houssa, 2023, "Welfare Effects of Indirect Tax Policies in West Africa," CESifo Working Paper Series, CESifo, number 10381.
• Felix J. Bierbrauer & Pierre C. Boyer & Andreas Peichl & Daniel Weishaar & Felix Bierbrauer, 2023, "The Taxation of Couples," CESifo Working Paper Series, CESifo, number 10414.
• Mark Colas & Emmett Saulnier, 2023, "Optimal Subsidies for Residential Solar," CESifo Working Paper Series, CESifo, number 10446.
• Priyaranjan Jha & Rahul Mukherjee, 2023, "Global Taxation and National Welfare States," CESifo Working Paper Series, CESifo, number 10522.
• Wladislaw Mill & Cornelius Schneider, 2023, "The Bright Side of Tax Evasion," CESifo Working Paper Series, CESifo, number 10615.
• Sebastian Koehne, 2023, "Redistribution with Unequal Life Expectancy," CESifo Working Paper Series, CESifo, number 10684.
• Lucas Menescal & José Alves, 2023, "Tax Structure and Public Sector Efficiency: New Evidence for Developing Countries," CESifo Working Paper Series, CESifo, number 10726.
• Aart Gerritsen, 2023, "To Redistribute or to Predistribute? The Minimum Wage versus Income Taxation When Workers Differ in Both Wages and Working Hours," CESifo Working Paper Series, CESifo, number 10734.
• Maximilian Joseph Blömer & Florian Dorn & Clemens Fuest & Matthias Warneke & Martin Beznoska & Tobias Hentze & Björn Kauder & Robin Jessen & Torsten Schmidt & Nadine Riedel & Gisela Färber & Gunter Ma, 2023, "Kalte Progression in Zeiten hoher Inflation: Wer trägt die Lasten?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 76, issue 02, pages 03-36, February.
• Florian Dorn & David Gstrein & Florian Neumeier & Andreas Peichl, 2023, "Die Mittelschicht in Deutschland: Zugehörigkeit, Entwicklung und Steuerlast," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 76, issue 08, pages 29-36, August.
• Mathias Mier, 2023, "European Electricity Prices in Times of Multiple Crises," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 394.
• Anastasios G. Karantounias, 2023, "Doubts about the model and optimal policy," Discussion Papers, Centre for Macroeconomics (CFM), number 2312, Apr.
• Robert Gagné & Marianne Laurin & Pierre-Carl Michaud, 2023, "Comment les hauts revenus réagissent-ils à l’impôt sur le revenu?," CIRANO Working Papers, CIRANO, number 2023s-12, Jun.
• Cindy Chamorro & Manuel Fernandez & Oscar Espinosa, 2023, "Restricciones en el acceso a servicios de salud en Colombia: evidencia tras la liquidaci√≥n de la EPS CAPRECOM," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 20788, Jun.
• Alejandro Garavito Carrascal, 2023, "Distribuci√≥n de los ingresos y tributaci√≥n √≥ptima para Colombia, buscando la eficiencia y la equidad," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 20915, Sep.
• Juan Gonzalo Zapata & César Pabón & Jesús Daniel Sarmiento (asis.) & Juan José Figueroa (asis.), 2023, "Análisis de la estructura tributaria de las bebidas alcohólicas en Colombia," Informes de Investigación, Fedesarrollo, number 21026, Jul.
• Germain, Antoine, 2023, "Basic income versus fairness: redistribution with inactive agents," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2023022, Jul.
• Boadway, Robin & Pestieau, Pierre, 2023, "The Wealth Tax and the Tax Mix," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 3258, Jan, DOI: https://doi.org/10.32721/ctj.2022.7.
• Pestieau, Pierre & Ponthière, Gregory, 2023, "An age differentiated tax on bequests," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 3264, Sep.
• Leroux, Marie-Louise & Pestieau, Pierre, 2023, "Age- and health-related non-linear inheritance taxation," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 3265, Sep, DOI: https://doi.org/10.1111/caje.12673.
• Bierbrauer, Felix & Boyer, Pierre & Peichl, Andreas & Weishaar, Daniel, 2023, "The taxation of couples," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18138, May.
• Deng, Jianpeng & Liu, Chong & Wang, Zi & Zi, Yuan, 2023, "Local Corporate Taxes and the Geography of Foreign Multinationals," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18194, Jun.
• Sousa, Joao & Teles, Pedro, 2023, "Taxes and Migration Flows: Preferential Tax Schemes for High-Skill Immigrants," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18414, Sep.
• Guerreiro, João & Rebelo, Sérgio & Teles, Pedro, 2023, "Regulating Artificial Intelligence," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18625, Nov.
• Gaillard, Alexandre & Hellwig, Christian & Wangner, Philipp & Werquin, Nicolas, 2023, "Consumption, Wealth, and Income Inequality: A Tale of Tails," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18666, Dec.
• Blanca Avellón Naranjo, 2023, "How environmental factors impact tax service efficiency in Castilla y León," Revista de Economía y Finanzas (REyF), Asociación Cuadernos de Economía, volume 1, issue 1, pages 19-36, Enero.
• Jaimes, Richard, 2023, "Does idiosyncratic risk matter for climate policy?," Environment and Development Economics, Cambridge University Press, volume 28, issue 4, pages 353-367, August.
• Chen, Ping-Ho & Chu, Angus C. & Chu, Hsun & Lai, Ching-Chong, 2023, "Optimal capital taxation in an economy with innovation-driven growth," Macroeconomic Dynamics, Cambridge University Press, volume 27, issue 3, pages 635-668, April.
• Chien, YiLi & Wen, Yi, 2023, "Optimal fiscal policy under capital overaccumulation," Macroeconomic Dynamics, Cambridge University Press, volume 27, issue 6, pages 1706-1736, September.
• Peter Haan & Victoria Prowse, 2023, "The Heterogeneous Effects of Social Assistance and Unemployment Insurance: Evidence from a Life-Cycle Model of Family Labor Supply and Savings," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 2040.
• Moustapha Sarr, 2023, "Inciting Family Healthy Eating: Taxation and Nudging," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2023-13.
• Bart Capéau & Alain Babatoundé & Romain Houssa, 2023, "Welfare Effects of Indirect Tax Policies in West Africa," Working Papers ECARES, ULB -- Universite Libre de Bruxelles, number 2023-019, Nov.
• Alfred James Kimea & Msizi Mkhize & Haruna Maama, 2023, "Firm-specific Determinants of Aggressive Tax Management among East African Firms," International Journal of Economics and Financial Issues, Econjournals, volume 13, issue 3, pages 100-108, May.
• Cooper Wade & Olusegun S. Tomomewo, 2023, "Impact of Quantum Movement Theory on Energy Policy," International Journal of Energy Economics and Policy, Econjournals, volume 13, issue 3, pages 262-270, May.
• Junika Napitupulu & Septony B. Siahaan & Sunday Ade Sitorus, 2023, "Renewable Energy and its Moderation on Green Home Selection in Indonesia: Bridging Environment, Product, and Value," International Journal of Energy Economics and Policy, Econjournals, volume 13, issue 6, pages 259-269, November.
• Ika Agustina & Hendri Khuan & Bunga Aditi & Sunday Ade Sitorus & Trinandari Prasetya Nugrahanti, 2023, "Renewable Energy Mix Enhancement: The Power of Foreign Investment and Green Policies," International Journal of Energy Economics and Policy, Econjournals, volume 13, issue 6, pages 370-380, November.
• Jia, Zhijie & Lin, Boqiang & Liu, Xiying, 2023, "Rethinking the equity and efficiency of carbon tax: A novel perspective," Applied Energy, Elsevier, volume 346, issue C, DOI: 10.1016/j.apenergy.2023.121347.
• Yan, Weibo & Gao, Sihan, 2023, "Pooling my personal account: Income responses to the payroll tax in China," China Economic Review, Elsevier, volume 79, issue C, DOI: 10.1016/j.chieco.2023.101983.
• Hillebrand, Elmar & Hillebrand, Marten, 2023, "Who pays the bill? Climate change, taxes, and transfers in a multi-region growth model," Journal of Economic Dynamics and Control, Elsevier, volume 153, issue C, DOI: 10.1016/j.jedc.2023.104695.
• Zhang, Fan & Wu, Guanghao & Zhu, Ling & Zhang, Wenzhe, 2023, "The impact of fiscal squeeze on corporate tax avoidance behaviors: Evidence from the agricultural tax reform," Economic Analysis and Policy, Elsevier, volume 79, issue C, pages 890-901, DOI: 10.1016/j.eap.2023.07.002.
• Milosavljević, Miloš & Radovanović, Sandro & Delibašić, Boris, 2023, "What drives the performance of tax administrations? Evidence from selected european countries," Economic Modelling, Elsevier, volume 121, issue C, DOI: 10.1016/j.econmod.2023.106217.
• Giuranno, Michele G. & Scrimitore, Marcella & Stamatopoulos, Giorgos, 2023, "Vertical integration under optimal taxation: A consumer surplus detrimental result," Economics Letters, Elsevier, volume 222, issue C, DOI: 10.1016/j.econlet.2022.110919.
• Femminis, Gianluca & Piccirilli, Giulio, 2023, "Optimal policy with dispersed information and uncertain monetary transmission," Economics Letters, Elsevier, volume 229, issue C, DOI: 10.1016/j.econlet.2023.111204.
• Yetkiner, Hakan & Berk, Istemi, 2023, "Energy intensity and directed fiscal policy," Economic Systems, Elsevier, volume 47, issue 2, DOI: 10.1016/j.ecosys.2022.101070.
• Jung, Philip & Korfmann, Philipp & Preugschat, Edgar, 2023, "Optimal regional labor market policies," European Economic Review, Elsevier, volume 152, issue C, DOI: 10.1016/j.euroecorev.2022.104318.
• Ayaz, Mehmet & Fricke, Lea & Fuest, Clemens & Sachs, Dominik, 2023, "Who should bear the burden of COVID-19 related fiscal pressure? An optimal income taxation perspective," European Economic Review, Elsevier, volume 153, issue C, DOI: 10.1016/j.euroecorev.2023.104381.
• Escobar, Sebastian & Ohlsson, Henry & Selin, Håkan, 2023, "Giving to the children or the taxman?," European Economic Review, Elsevier, volume 153, issue C, DOI: 10.1016/j.euroecorev.2023.104382.
• Engelmann, Dirk & Janeba, Eckhard & Mechtenberg, Lydia & Wehrhöfer, Nils, 2023, "Preferences over taxation of high-income individuals: Evidence from a survey experiment," European Economic Review, Elsevier, volume 157, issue C, DOI: 10.1016/j.euroecorev.2023.104505.
• Bjertnæs, Geir H.M., 2023, "Taxation of fuel and vehicles when emissions are constrained," Energy Economics, Elsevier, volume 128, issue C, DOI: 10.1016/j.eneco.2023.107125.
• Mandaroux, Rahel & Schindelhauer, Kai & Basse Mama, Houdou, 2023, "How to reinforce the effectiveness of the EU emissions trading system in stimulating low-carbon technological change? Taking stock and future directions," Energy Policy, Elsevier, volume 181, issue C, DOI: 10.1016/j.enpol.2023.113697.
• Amir, Rabah & Jin, Jim Y. & Lasselle, Laurence, 2023, "Uniform, efficient and independent Ramsey taxes across markets," Games and Economic Behavior, Elsevier, volume 138, issue C, pages 373-386, DOI: 10.1016/j.geb.2023.01.010.
• Bennett, Federico & Montamat, Giselle & Roch, Francisco, 2023, "Robust optimal macroprudential policy," Journal of International Economics, Elsevier, volume 141, issue C, DOI: 10.1016/j.jinteco.2022.103714.
• Tran-Xuan, Monica, 2023, "Optimal redistributive policy in debt constrained economies," Journal of International Economics, Elsevier, volume 144, issue C, DOI: 10.1016/j.jinteco.2023.103785.
• Schünemann, Johannes & Trimborn, Timo, 2023, "Boosting taxes for boasting about houses? Status concerns in the housing market," Journal of Economic Behavior & Organization, Elsevier, volume 205, issue C, pages 120-143, DOI: 10.1016/j.jebo.2022.10.037.
• Arvaniti, Maria & Sjögren, Tomas, 2023, "Temptation in consumption and optimal taxation," Journal of Economic Behavior & Organization, Elsevier, volume 205, issue C, pages 687-707, DOI: 10.1016/j.jebo.2022.10.030.
• Barigozzi, Francesca & Cremer, Helmuth & Lozachmeur, Jean-Marie, 2023, "Gender wage and longevity gaps and the design of retirement systems," Journal of Economic Behavior & Organization, Elsevier, volume 209, issue C, pages 263-287, DOI: 10.1016/j.jebo.2023.03.007.
• Karantounias, Anastasios G., 2023, "Doubts about the model and optimal policy," Journal of Economic Theory, Elsevier, volume 210, issue C, DOI: 10.1016/j.jet.2023.105643.
• Hrazdil, Karel & Simunic, Dan A. & Spector, Stephen & Suwanyangyuan, Nattavut, 2023, "Top executive gender diversity and financial reporting quality," Journal of Contemporary Accounting and Economics, Elsevier, volume 19, issue 2, DOI: 10.1016/j.jcae.2023.100363.
• Jaimes, Richard & Westerhout, Ed, 2023, "Optimal policies in an ageing society," The Journal of the Economics of Ageing, Elsevier, volume 26, issue C, DOI: 10.1016/j.jeoa.2023.100475.
• Lu, Tan & Xiao, Xiaolan & Yu, Huaying & Ren, Daowen, 2023, "The integration of technological advancements in fossil fuels towards environmental sustainability: Insights from big data analytics," Resources Policy, Elsevier, volume 86, issue PA, DOI: 10.1016/j.resourpol.2023.104196.
• Fürstenau, Elisabeth & Gohl, Niklas & Haan, Peter & Weinhardt, Felix, 2023, "Working life and human capital investment: Causal evidence from a pension reform," Labour Economics, Elsevier, volume 84, issue C, DOI: 10.1016/j.labeco.2023.102426.
• Shani, Ron & Reingewertz, Yaniv & Vigoda-Gadot, Eran, 2023, "Intergovernmental grants and local public finance: An empirical examination in Israel," European Journal of Political Economy, Elsevier, volume 79, issue C, DOI: 10.1016/j.ejpoleco.2023.102420.
• Huning, Thilo R. & Wahl, Fabian, 2023, "You reap what you know: Appropriability and the origin of European states," European Journal of Political Economy, Elsevier, volume 79, issue C, DOI: 10.1016/j.ejpoleco.2023.102432.
• van der Meijden, Gerard & Benchekroun, Hassan & van der Ploeg, Frederick & Withagen, Cees, 2023, "Do strong oligopolies reverse Green Paradox effects?," European Journal of Political Economy, Elsevier, volume 79, issue C, DOI: 10.1016/j.ejpoleco.2023.102434.
• Janeba, Eckhard & Schulz, Karl, 2023, "Nonlinear taxation and international mobility in general equilibrium," Journal of Public Economics, Elsevier, volume 218, issue C, DOI: 10.1016/j.jpubeco.2022.104811.
• Hummel, Albert Jan & Jacobs, Bas, 2023, "Optimal income taxation in unionized labor markets," Journal of Public Economics, Elsevier, volume 220, issue C, DOI: 10.1016/j.jpubeco.2022.104801.
• Hummel, Albert Jan & Ziesemer, Vinzenz, 2023, "Food subsidies in general equilibrium," Journal of Public Economics, Elsevier, volume 222, issue C, DOI: 10.1016/j.jpubeco.2023.104882.
• Conesa, Juan Carlos & Li, Bo & Li, Qian, 2023, "A quantitative evaluation of universal basic income," Journal of Public Economics, Elsevier, volume 223, issue C, DOI: 10.1016/j.jpubeco.2023.104881.
• Ferey, Antoine & Haufler, Andreas & Perroni, Carlo, 2023, "Incentives, globalization, and redistribution," Journal of Public Economics, Elsevier, volume 224, issue C, DOI: 10.1016/j.jpubeco.2023.104920.
• Hummel, Albert Jan, 2023, "Tax curvature," Journal of Public Economics, Elsevier, volume 224, issue C, DOI: 10.1016/j.jpubeco.2023.104921.
• Sigaard, Hans Schytte, 2023, "Estimating labor supply responses to Danish tax reforms," Journal of Public Economics, Elsevier, volume 224, issue C, DOI: 10.1016/j.jpubeco.2023.104943.
• Hebous, Shafik & Keen, Michael, 2023, "Pareto-improving minimum corporate taxation," Journal of Public Economics, Elsevier, volume 225, issue C, DOI: 10.1016/j.jpubeco.2023.104952.
• Ábrahám, Árpád & Gottardi, Piero & Hubmer, Joachim & Mayr, Lukas, 2023, "Tax wedges, financial frictions and misallocation," Journal of Public Economics, Elsevier, volume 227, issue C, DOI: 10.1016/j.jpubeco.2023.105000.
• Daubanes, Julien Xavier & Lasserre, Pierre, 2023, "How should the use of nonrenewables be taxed under a public budget constraint?," Resource and Energy Economics, Elsevier, volume 73, issue C, DOI: 10.1016/j.reseneeco.2023.101375.
• Kochaniak, Katarzyna & Ulman, Paweł & Zajkowski, Robert, 2023, "Effectiveness of COVID-19 state aid for microenterprises in Poland," International Review of Economics & Finance, Elsevier, volume 86, issue C, pages 483-497, DOI: 10.1016/j.iref.2023.03.038.
• Shapir-Tidhar, Michal H. & Malul, Miki & Rosenboim, Mosi, 2023, "Tax structure efficiency: Introducing a new index," Structural Change and Economic Dynamics, Elsevier, volume 65, issue C, pages 430-437, DOI: 10.1016/j.strueco.2023.03.012.
• Agovino, Massimiliano & Ferraro, Aniello & Garofalo, Antonio, 2023, "Are green cars an optimal and efficient choice for motorists? Evidence from Italy," Transport Policy, Elsevier, volume 141, issue C, pages 140-151, DOI: 10.1016/j.tranpol.2023.07.015.
• Siew Ling Yew & Jie Zhang, 2023, "Health Externalities to Productivity and Efficient Health Subsidies," CAMA Working Papers, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University, number 2023-31, Jul.
• Iacono, Roberto & Smedsvik, Bård, 2023, "Behavioral responses to wealth taxation: evidence from a Norwegian reform," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 121084, Dec.
• Ant—nio Afonso & João Tovar Jalles & Ana Venâncio, 2023, "Government spending efficiency, measurement and applications: A cross-country efficiency dataset," Chapters, Edward Elgar Publishing, chapter 3, in: António Afonso & João Tovar Jalles & Ana Venâncio, "Handbook on Public Sector Efficiency".
• Torres Remírez, José, 2023, "Bunching: una revisión," El Trimestre Económico, Fondo de Cultura Económica, volume 90, issue 360, pages 1141-1163, octubre-d, DOI: https://doi.org/10.20430/ete.v90i36.
• Shubham Garg & Priyanka & Karam Pal Narwal & Sanjeev Kumar, 2023, "Goods and Service Tax and its implications on revenue efficiency of sub-national governments in India: an empirical analysis," American Journal of Business, Emerald Group Publishing Limited, volume 38, issue 4, pages 193-210, June, DOI: 10.1108/AJB-09-2022-0144.
• Driss El Kadiri Boutchich, 2023, "Methods of regulatory impact assessment: critical analysis and alternative method," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, volume 31, issue 5, pages 784-799, September, DOI: 10.1108/JFRC-04-2023-0061.
• Usama Alqalawi & Ahmad Alwaked & Anas Al Qudah, 2023, "Assessing tax collection efficiency of G20 countries: an analysis of tax potential, tax evasion and anti-corruption efforts," Journal of Money Laundering Control, Emerald Group Publishing Limited, volume 27, issue 3, pages 489-504, September, DOI: 10.1108/JMLC-04-2023-0082.
• Alain Babatoundé & Bart Capéau & Romain Houssa, 2023, "Welfare effects of indirect tax policies in West Africa," Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven, number 746845, Apr.
• Gaetano Lisi, 2023, "Tax evasion, tax reward and the optimal fiscal policy," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2023, issue 3, pages 309-327.
• Koivisto, Aliisa, 2023, "Tax planning and investment responses to dividend taxation," Working Papers, VATT Institute for Economic Research, number 154.
• Daniel R. Carroll & Andre Luduvice & Eric Young, 2023, "Optimal Fiscal Reform with Many Taxes," Working Papers, Federal Reserve Bank of Cleveland, number 23-07R, Feb, revised 28 Aug 2024, DOI: 10.26509/frbc-wp-202307r.
• Alexandre Gaillard & Christian Hellwig & Philipp Wangner & Nicolas Werquin, 2023, "Consumption, Wealth, and Income Inequality: A Tale of Tails," Working Paper Series, Federal Reserve Bank of Chicago, number WP 2023-43, Dec, DOI: 10.21033/wp-2023-43.
• YiLi Chien & Yi Wen, 2023, "Optimal Dynamic Tax-Transfer Policies in Heterogeneous-Agents Economies," Working Papers, Federal Reserve Bank of St. Louis, number 2023-009, May, revised 27 Jun 2025, DOI: 10.20955/wp.2023.009.
• Facundo Piguillem & Hernan Ruffo & Nicholas Trachter, 2023, "Unemployment Insurance when the Wealth Distribution Matters," Working Paper, Federal Reserve Bank of Richmond, number 23-08, Jun.
• Aliisa Koivisto, 2023, "Tax planning and investment responses to dividend taxation," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 15, Sep.
• Tuomas Kosonen & Tuomas Matikka, 2023, "Discrete Labor Supply: Quasi-Experimental Evidence and Implications," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 9, Apr.
• Filip Tokarski & Joanna Krysta & Pawel Doligalski & Piotr Dworczak, 2023, "Incentive separability," GRAPE Working Papers, GRAPE Group for Research in Applied Economics, number 85.
• Andrey A. Pugachev, 2023, "Impact of the Level and Structure of the Tax Burden on Citizens Inequality," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 59-77, June, DOI: 10.31107/2075-1990-2023-3-59-77.
• Silviu Gabriel Szentesi & Vanina Adoriana Trifan & Mioara Florina Pantea & Camelia Daniela Hațegan & Maria Sinaci, 2023, "Development and validation of a managerial model to understand taxpayers’ attitudes and perceptions towards tax compliance," Journal of Financial Studies, Institute of Financial Studies, volume 15, issue 8, pages 177-191, December, DOI: 10.55654/JFS.2023.SP.24.
• Ramona-Ionela Haraguș & Attila Szora Tamaș & Gabriel Szora, 2023, "Economic Growth or Regress – Scenarios and Bibliometric Analysis on Single Taxation vs. Progressive Taxation," Journal of Financial Studies, Institute of Financial Studies, volume 15, issue 8, pages 119-131, November, DOI: 10.55654/JFS.2023.8.15.07.
• Muhammad Fawdy Renardi Wahyu & Ardyanto Fitrady, 2023, "Optimal Tax Rate Of Cigarette Excise Tax In Indonesia," Gadjah Mada Economics Working Paper Series, Department of Economics, Faculty of Economics and Business, Universitas Gadjah Mada, number 202303001, Mar.
• Claire Borsenberger & Helmuth Cremer & Denis Joram & Jean-Marie Lozachmeur & Estelle Malavolti, 2023, "E-commerce and parcel delivery: environmental policy with green consumers," Post-Print, HAL, number hal-03613363, Apr, DOI: 10.1007/978-3-031-25362-1_15.
• Francesca Barigozzi & Helmuth Cremer & Jean-Marie Lozachmeur, 2023, "Gender wage and longevity gaps and the design of retirement systems," Post-Print, HAL, number hal-03629490, May.
• Marie-Noëlle Lefèbvre & Etienne Lehmann & Michaël Sicsic, 2023, "Estimating the Laffer Tax Rate on Capital Incomes: Cross-base Responses Matter!," Post-Print, HAL, number hal-04183935, Mar.
• Claude Crampes & Norbert Ladoux & Jean-Marie Lozachmeur, 2023, "Pricing energy consumption and residential energy-efficiency investment: An optimal tax approach," Post-Print, HAL, number hal-04189094, DOI: 10.1111/jpet.12655.
• Benoît Walraevens, 2023, "Rawls's maximin and optimal taxation theory," Post-Print, HAL, number hal-04223159, DOI: 10.1080/09672567.2023.2248316.
• Francesca Barigozzi & Helmuth Cremer & Jean-Marie Lozachmeur, 2023, "Gender wage and longevity gaps and the design of retirement systems," Post-Print, HAL, number hal-04224569, May, DOI: 10.1016/j.jebo.2023.03.007.
• Simone Moriconi, 2023, "Managerial Firms, Taxation, and Welfare," Post-Print, HAL, number hal-04274649, DOI: 10.1628/jite-2023-0030.
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