Research classified by Journal of Economic Literature (JEL) codes

2024

• Boeing, Philipp & Peters, Bettina, 2024, "The Misuse of China’s R&D Subsidies: Estimating Treatment Effects With One-Sided Noncompliance," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 24-077.

2023

• Alan J. Auerbach & Laurence J. Kotlikoff & Darryl Koehler, 2023, "US Inequality and Fiscal Progressivity: An Intragenerational Accounting," Journal of Political Economy, University of Chicago Press, volume 131, issue 5, pages 1249-1293, DOI: 10.1086/722394.
• Katharina Greulich & Sarolta Laczó & Albert Marcet, 2023, "Pareto-Improving Optimal Capital and Labor Taxes," Journal of Political Economy, University of Chicago Press, volume 131, issue 7, pages 1904-1946, DOI: 10.1086/723635.
• Michael S. Michael & Panos Hatzipanayotou & Nikos Tsakiris, 2023, "Can small economies act strategically? The case of consumption pollution and non-tradable goods," University of Cyprus Working Papers in Economics, University of Cyprus Department of Economics, number 02-2023, May.
• Facundo Piguillem & Hernán Ruffo & Nicholas Trachter, 2023, "Unemployment Insurance when the Wealth Distribution Matters," Department of Economics Working Papers, Universidad Torcuato Di Tella, number 2023_02, Apr.
• Maria O. Kakaulina & Nikita A. Kazansky, 2023, "The impact of tax expenditures on economic growth: The US experience," Journal of New Economy, Ural State University of Economics, volume 24, issue 4, pages 41-63, January, DOI: 10.29141/2658-5081-2023-24-4-3.
• Natalya Yu. Yaroshevich & Vasily V. Migunov, 2023, "Sustainable development vs Effective competition: Empirical analysis of industry-specific mechanical engineering markets," Upravlenets, Ural State University of Economics, volume 14, issue 1, pages 47-59, March, DOI: 10.29141/2218-5003-2023-14-1-4.
• Sutirtha Bagchi & Libor Dušek, 2023, "Tax Withholding and the Size of Government," Villanova School of Business Department of Economics and Statistics Working Paper Series, Villanova School of Business Department of Economics and Statistics, number 59, Jul.
• AILINCA, Alina Georgeta, 2023, "The Impact Of Personal Income Tax Progresivity On Several Macroeconomic Indicators At Eu27 Level For 2000 - 2022 Period," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 11, issue 1, pages 23-33, October.
• LEONIDA, Ionel, 2023, "Developments And Fiscal Perspectives Manifested At The National Level," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 11, issue 1, pages 72-80, October.
• Sokolovska Alla & Zatonatska Tetiana & Rainova Larysa, 2023, "Benchmark and Tax Expenditures on Personal Income Tax in Ukraine," Economics, Sciendo, volume 11, issue 1, pages 159-175, June, DOI: 10.2478/eoik-2023-0008.
• Cakić Milica Ristić & Todorović Jadranka Đurović & Đorđević Marina, 2023, "What Drives the Performance of Value-Added Tax? Investigating the Effectiveness of Tax Administration in Serbia," Economic Themes, Sciendo, volume 61, issue 4, pages 477-496, December, DOI: 10.2478/ethemes-2023-0025.
• Nicolay Katharina & Steinbrenner Daniela, 2023, "Wie kann der Investitionsschwäche in Deutschland steuerpolitisch begegnet werden?," Wirtschaftsdienst, Sciendo, volume 103, issue 10, pages 665-669, October, DOI: 10.2478/wd-2023-0186.
• Richter Wolfram F., 2023, "Vom Ehegattensplitting zur Individualbesteuerung," Wirtschaftsdienst, Sciendo, volume 103, issue 10, pages 705-709, October, DOI: 10.2478/wd-2023-0193.
• Kucsera Dénes & Lorenz Hanno & Reitschuler Gerhard, 2023, "Die kalte Progression in Österreich," Wirtschaftsdienst, Sciendo, volume 103, issue 7, pages 479-483, July, DOI: 10.2478/wd-2023-0137.
• Rasquin Christian, 2023, "Grunderwerbsteuer: Finanzministerium plant Möglichkeit zur Abschaffung," Wirtschaftsdienst, Sciendo, volume 103, issue 8, pages 576-578, August, DOI: 10.2478/wd-2023-0159.
• Felix J. Bierbrauer & Pierre C. Boyer & Emanuel Hansen, 2023, "Pareto‐Improving Tax Reforms and the Earned Income Tax Credit," Econometrica, Econometric Society, volume 91, issue 3, pages 1077-1103, May, DOI: 10.3982/ECTA18600.
• Daniel Carroll & Sewon Hur, 2023, "On The Distributional Effects Of International Tariffs," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 64, issue 4, pages 1311-1346, November, DOI: 10.1111/iere.12648.
• Begoña Domínguez & Pedro Gomis‐Porqueras, 2023, "Normalizing the Central Bank's Balance Sheet: Implications for Inflation and Debt Dynamics," Journal of Money, Credit and Banking, Blackwell Publishing, volume 55, issue 4, pages 945-974, June, DOI: 10.1111/jmcb.12963.
• Basil Dalamagas & John Leventides & Stefanos Tantos, 2023, "Fiscal Aspects Of The Equity-Efficiency Trade-Off," Global Economy Journal (GEJ), World Scientific Publishing Co. Pte. Ltd., volume 23, issue 01n04, pages 1-27, December, DOI: 10.1142/S2194565924500040.
• Tsaur-Chin Michael Wu & Chih-Ta Yen & Che-Chiang Huang & Jin-Li Hu, 2023, "Social Insurance Under Fraud And Redistributive Taxation," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 68, issue 02, pages 467-483, DOI: 10.1142/S0217590819500115.
• Baumgart, Eike & Blaufus, Kay & Hechtner, Frank, 2023, "The tax treatment of commuting expenses and job-related mobility," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 280.
• Fürstenau, Elisabeth & Gohl, Niklas & Haan, Peter & Weinhardt, Felix, 2023, "Working life and human capital investment: Causal evidence from a pension reform," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 84, pages 1-12.
• Pierre Pestieau & Maria Racionero, 2023, "Education, mobility and redistribution," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 2023-693, Sep.
• Stéphane Gauthier & Fanny Henriet, 2023, "Targeting Taxes on Local Externalities," Annals of Economics and Statistics, GENES, issue 151, pages 1-36, DOI: 10.2307/48744149.
• S. Mauricio Medinaceli Monrroy & Marcelo G. Velázquez Bilbao La Vieja, 2023, "Hydrocarbon Prices and Subsidies in Bolivia 1986 - 2025," Development Research Working Paper Series, Institute for Advanced Development Studies, number 05/2023, Dec.
• Radoslaw Paluszynski & Pei Cheng Yu, 2023, "Efficient Consolidation of Incentives for Education and Retirement Savings," American Economic Journal: Macroeconomics, American Economic Association, volume 15, issue 3, pages 153-190, July, DOI: 10.1257/mac.20200181.
• Francesca Parodi, 2023, "Taxation of Consumption and Labor Income: A Quantitative Approach," American Economic Journal: Macroeconomics, American Economic Association, volume 15, issue 4, pages 177-216, October, DOI: 10.1257/mac.20200289.
• Gianluca Benigno & Huigang Chen & Christopher Otrok & Alessandro Rebucci & Eric R. Young, 2023, "Optimal Policy for Macrofinancial Stability," American Economic Journal: Macroeconomics, American Economic Association, volume 15, issue 4, pages 401-428, October, DOI: 10.1257/mac.20200046.
• Ashley C. Craig, 2023, "Optimal Income Taxation with Spillovers from Employer Learning," American Economic Journal: Economic Policy, American Economic Association, volume 15, issue 2, pages 82-125, May, DOI: 10.1257/pol.20210062.
• Corina Boar & Virgiliu Midrigan, 2023, "Should We Tax Capital Income or Wealth?," American Economic Review: Insights, American Economic Association, volume 5, issue 2, pages 259-274, June, DOI: 10.1257/aeri.20220192.
• Pedro Norberto Lotte Júnior & Welthon Roberto Lotte & Renata Cattelan & Pery Francisco Assis Shikida, 2023, "Direct sale of ethanol: limits and potentialities," Revista de Economia Mackenzie (REM), Mackenzie Presbyterian University, Social and Applied Sciences Center, volume 20, issue 1, pages 13-35, january-j, DOI: 10.5935/1808-2785/rem.v20n1p.13-35.
• Antônia Auridéia Felismino da Silva & Danilo Soares Monte-Mor, 2023, "Does tax aggressiveness generate reputational costs in Brazil?," Revista de Economia Mackenzie (REM), Mackenzie Presbyterian University, Social and Applied Sciences Center, volume 20, issue 1, pages 152-172, january-j, DOI: 10.5935/1808-2785/rem.v20n1p.152-17.
• Radu CIOBANU & Adriana Florina POPA & Daniela-Nicoleta SAHLIAN, 2023, "Analysis of the Decisive Factors of the VAT Gap," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 1, pages 50-57, January, DOI: 10.37945/cbr.2023.01.06.
• Luca Villamaina & Paolo Acciari, 2023, "Taxation and labour supply decisions: an evaluation of the earned income tax credit in Italy," Working Papers, Ministry of Economy and Finance, Department of Finance, number wp2023-20, Aug.
• Andrey A. Pugachev, 2023, "Assessment of the Impact of Social Tax Deductions for Personal Income Tax on the Welfare and Inequality of Citizens in Russia," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 22, issue 4, pages 789-813, DOI: https://doi.org/10.15826/vestnik.20.
• Andrey A. Pugachev, 2023, "The Impact of Indirect Taxation on Inequality in Russia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 9, issue 1, pages 19-33, DOI: https://doi.org/10.15826/jtr.2023.9.
• Islombek M. Niyazmetov & Azizjon S. Rakhmonov & Otajon Otabekov, 2023, "Economic Growth and Optimal Tax Burden: A Case of Uzbekistan’s Economy," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 9, issue 1, pages 47-63, DOI: https://doi.org/10.15826/jtr.2023.9.
• Salah Salimian & Mahdi Movahedi Beknazar & Sattar Salimian, 2023, "Modeling Tax Declaration Behavior and Quality of Tax Processing: A Game Theory Approach," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 9, issue 1, pages 64-75, DOI: https://doi.org/10.15826/jtr.2023.9.
• Desislava G. Stoilova, 2023, "The Impact of Tax Structure on Economic Growth: New Empirical Evidence from Central and Eastern Europe," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 9, issue 2, pages 181-196, DOI: https://doi.org/10.15826/jtr.2023.9.
• A.A. Pugachev, 2023, "Relationship Between the Tax Burden Structure and Citizens’ Welfare in OECD Countries," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 9, issue 3, pages 343-358, DOI: https://doi.org/10.15826/jtr.2023.9.
• Felix J. Bierbrauer & Pierre C. Boyer & Andreas Peichl & Daniel Weishaar, 2023, "The Political Economy of Joint Taxation," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 239, Jun.
• Nicolo Cesa-Bianchi & Roberto Colomboni & Maximilian Kasy, 2023, "Adaptive maximization of social welfare," Papers, arXiv.org, number 2310.09597, Oct, revised Jul 2024.
• Olena Tomchuk, 2023, "Analytical Provision Of Computational Operations And Directions For Their Improvement," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", volume 4, issue 1, DOI: 10.30525/2661-5169/2023-1-8.
• Alla Sotska & Andrii Omelchenko & Volodymyr Yemelianov, 2023, "Economic Methods Of Public Administration Of Social Protection Of Persons With Persistent Health Disorders," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 9, issue 4, DOI: 10.30525/2256-0742/2023-9-4-213-222.
• Vera Mirovic & Branimir Kalas & Nada Milenkovic & Jelena Andrasic, 2023, "Different modelling approaches of tax revenue performance: The case of Baltic countries," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, volume 26, issue 3, pages 20-32, September, DOI: 10.15240/tul/001/2023-3-002.
• Patrick Macnamara & Myroslav Pidkuyko & Raffaele Rossi, 2023, "Taxing consumption in unequal economies," Working Papers, Banco de España, number 2331, Oct, DOI: https://doi.org/10.53479/34646.
• Niklas Gohl, 2023, "Working Longer, Working Stronger? The Forward-Looking Effects of Increasing the Retirement Age on (Un)employment Behaviour," Berlin School of Economics Discussion Papers, Berlin School of Economics, number 0013, Mar, DOI: 10.48462/opus4-4920.
• 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," Berlin School of Economics Discussion Papers, Berlin School of Economics, number 0020, Jun, DOI: 10.48462/opus4-5012.
• Kym Anderson, 2023, "Loss of preferential access to the protected EU sugar market: Fiji's response," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, volume 67, issue 3, pages 480-499, July, DOI: 10.1111/1467-8489.12526.
• Jiaqi Chen & Sang‐Ho Lee, 2023, "Cournot–Bertrand comparisons under R&D competition: Output versus R&D subsidies," International Journal of Economic Theory, The International Society for Economic Theory, volume 19, issue 1, pages 77-100, March, DOI: 10.1111/ijet.12336.
• Eduardo Dávila, 2023, "Optimal Financial Transaction Taxes," Journal of Finance, American Finance Association, volume 78, issue 1, pages 5-61, February, DOI: 10.1111/jofi.13188.
• Spencer Bastani & Firouz Gahvari & Luca Micheletto, 2023, "Nonlinear taxation of income and education in the presence of income‐misreporting," Journal of Public Economic Theory, Association for Public Economic Theory, volume 25, issue 4, pages 679-726, August, DOI: 10.1111/jpet.12634.
• Richard Jaimes, 2023, "Optimal climate and fiscal policy in an OLG economy," Journal of Public Economic Theory, Association for Public Economic Theory, volume 25, issue 4, pages 727-752, August, DOI: 10.1111/jpet.12637.
• 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.
• 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.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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 12 Mar 2026, DOI: 10.20955/wp.2023.009.
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• 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.
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• 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.
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• 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.
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• Roberto Iacono & Bard Smedsvik, 2023, "Behavioral responses to wealth taxation: evidence from a Norwegian reform," Working Papers, HAL, number halshs-04423923, Dec.
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• Bastani, Spencer, 2023, "The marginal cost of public funds: A brief guide," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2023:14, May.
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• Aronsson, Thomas & Johansson-Stenman, Olof, 2023, "Optimal Taxation and Other-Regarding Preferences," Umeå Economic Studies, Umeå University, Department of Economics, number 1016, Oct.
• Aronsson, Thomas & Xu, Fei, 2023, "Optimal income taxation without tax evasion," Umeå Economic Studies, Umeå University, Department of Economics, number 1020, Dec, revised 24 Oct 2024.
• LIM, Taejun & KIM, Aram, 2023, "How Progressive Is the Most Popular Tax Scheme? The Case of South Korea," Hitotsubashi Journal of Economics, Hitotsubashi University, volume 64, issue 1, pages 1-17, June, DOI: 10.15057/hje.2023001.
• Youngsoo Jang & Svetlana Pashchenko & Ponpoje Porapakkarm, 2023, "Mortality Regressivity and Pension Design," Working Papers, Human Capital and Economic Opportunity Working Group, number 2023-023, Sep.
• María Cadaval Sampedro & Alberto Vaquero García, 2023, "Centrality and Capital Costs in Urban Areas: Policy Watch for Spain," Hacienda Pública Española / Review of Public Economics, IEF, volume 244, issue 1, pages 57-78, March.