Research classified by Journal of Economic Literature (JEL) codes

2023

• 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 12 Mar 2026, 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.
• Imad Ben Yachrak & Nissrine Al Maghribi, 2023, "Perception of Unique Professional Contribution (UPC) in Morocco: An Empirical Study
  [Perception de la Contribution Professionnelle Unique (CPU) au Maroc : Etude empirique]," Post-Print, HAL, number hal-04348643, DOI: 10.5281/zenodo.10368930.
• Jérémy Boccanfuso & Antoine Ferey, 2023, "Inattention and the Taxation Bias," Post-Print, HAL, number hal-04603450, Oct, DOI: 10.1093/jeea/jvad056.
• Claire Borsenberger & Helmuth Cremer & Denis Joram & Jean-Marie Lozachmeur & Estelle Malavolti, 2023, "E-Commerce, Parcel Delivery and Environmental Policy," Post-Print, HAL, number hal-05568304, Mar, DOI: 10.1007/978-3-031-11413-7_10.
• Axelle Ferriere & Philipp Grübener & Gaston Navarro & Oliko Vardishvili, 2023, "On the Optimal Design of Transfers and Income Tax Progressivity," Post-Print, HAL, number halshs-04157306, Jun, DOI: 10.1086/725034.
• Stéphane Gauthier & Fanny Henriet, 2023, "Targeting taxes on local externalities," Post-Print, HAL, number halshs-04331432, Sep, DOI: 10.2307/48744149.
• Axelle Ferriere & Philipp Grübener & Gaston Navarro & Oliko Vardishvili, 2023, "On the Optimal Design of Transfers and Income Tax Progressivity," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-04157306, Jun, DOI: 10.1086/725034.
• Stéphane Gauthier & Fanny Henriet, 2023, "Targeting taxes on local externalities," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-04331432, Sep, DOI: 10.2307/48744149.
• Jérémy Boccanfuso & Antoine Ferey, 2023, "Inattention and the Taxation Bias," Sciences Po Economics Publications (main), HAL, number hal-04603450, Oct, DOI: 10.1093/jeea/jvad056.
• Roberto Iacono & Bard Smedsvik, 2023, "Behavioral responses to wealth taxation: evidence from a Norwegian reform," World Inequality Lab Working Papers, HAL, number halshs-04423923, Dec.
• Kevin Spiritus & Etienne Lehmann & Sander Renes & Floris T Zoutman, 2023, "Optimal Taxation with Multiple Incomes and Types," Working Papers, HAL, number hal-04066627, Apr.
• Claire Borsenberger & Helmuth Cremer & Denis Joram & Jean-Marie Lozachmeur & Estelle Malavolti, 2023, "E-commerce and parcel delivery: environmental policy with greens consumers," Working Papers, HAL, number hal-04088352, May.
• Etienne Lehmann & Michaël Sicsic & Marie-Noëlle Lefèbvre, 2023, "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter," Working Papers, HAL, number hal-04104198, May.
• Nicolae-Bogdan Ianc, 2023, "Are tax rates still decisive in FDI investment Choice or what drives sectoral FDI nowadays?," Working Papers, HAL, number hal-04154359, Jul.
• Claude Crampes & Norbert Ladoux & Jean-Marie Lozachmeur, 2023, "Pricing energy consumption and residential energy-efficiency investment: An optimal tax approach," Working Papers, HAL, number hal-04189078, Aug.
• Eddy Zanoutene, 2023, "Charitable Giving and Public Good Provision: an Optimal Tax Perspective," Working Papers, HAL, number hal-04208900, Sep.
• Roberto Iacono & Bard Smedsvik, 2023, "Behavioral responses to wealth taxation: evidence from a Norwegian reform," Working Papers, HAL, number halshs-04423923, Dec.
• Aronsson, Thomas & Johansson-Stenman, Olof, 2023, "Optimal Taxation and Other-Regarding Preferences," Working Papers in Economics, University of Gothenburg, Department of Economics, number 837, Oct.
• 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.
• Brinca, Pedro & Duarte, João B. & Holter, Hans & Oliveira, João G., 2023, "Technological Change and Earnings Inequality in the U.S.: Implications for Optimal Taxation," Memorandum, Oslo University, Department of Economics, number 1/2023, Jan.
• 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.
• Robin Boadway & Katherine Cuff, 2023, "The Case for Uniform Commodity Taxation: A Tax Reform Approach," Hacienda Pública Española / Review of Public Economics, IEF, volume 244, issue 1, pages 79-109, March.
• Insook lee, 2023, "Optimal Progressivity of Public Pension Benefit and Labor Income Tax," Hacienda Pública Española / Review of Public Economics, IEF, volume 246, issue 3, pages 3-35, September.
• Ana Gamarra & José Félix Sanz-Sanz & María Arrazola, 2023, "The individual Laffer curve: evidence from the Spanish income tax," Melbourne Institute Working Paper Series, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne, number wp2023n05, Apr.
• Enda Noviyanti Simorangkir & A Fakhrorazi, 2023, "The Effect of Attributes of Innovation on Adoption of E-Filing with Taxpayers' Trust as Moderating Variable," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 151-157, September, DOI: 10.33146/2307-9878-2023-3(101)-151-.
• Wilsa Road Betterment Sitepu & Salwani Arbak, 2023, "Factors Affecting Tax Compliance by Small and Medium Enterprises in Indonesia," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 60-71, December, DOI: 10.33146/2307-9878-2023-4(102)-60-7.
• Kotlikoff, Laurence J. & Lagarda, Guillermo & Marin, Gabriel, 2023, "A Personalized VAT with Capital Transfers: A Reform to Protect Low-Income Households in Mexico," IDB Publications (Working Papers), Inter-American Development Bank, number 12985, Jul, DOI: http://dx.doi.org/10.18235/0005028.
• Alejandro Esteller-Moré & Umberto Galmarini, 2023, "Optimal Tax Administration Responses to Fake Mobility and Underreporting," Working Papers, Institut d'Economia de Barcelona (IEB), number 2023/03.
• Guillermo Cruces & Dario Tortarolo & Gonzalo Vazquez-Bare, 2023, "Design of partial population experiments with an application to spillovers in tax compliance," IFS Working Papers, Institute for Fiscal Studies, number W23/17, Apr.
• 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," IFS Working Papers, Institute for Fiscal Studies, number W23/20, Jun.
• Stéphane Gauthier & Fanny Henriet, 2023, "Targeting taxes on local externalities," IFS Working Papers, Institute for Fiscal Studies, number W23/22, Aug.
• Raul Alberto Ponce Rodriguez & Benito Alan Ponce Rodríguez, 2023, "Remittances and the Size and Composition of Government Spending," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, volume 18, issue 4, pages 1-23, Octubre -.
• Jos L. T. Blanc & Alex A. S. van Heezik & Bas Blank, 2023, "Productivity and efficiency of central government departments: a mixed-effect model applied to Dutch data in the period 2012-2019," Public Sector Economics, Institute of Public Finance, volume 47, issue 3, pages 335-351, DOI: 10.3326/pse.47.3.2.
• Jiménez-Serna, Rafaela & Venegas-Martínez, Francisco & Hernández-Santoyo, Juan Carlos, 2023, "Propuesta de estímulo fiscal de deducción de colegiaturas en todos los tipos, niveles y grados de educación con validez oficial," Panorama Económico, Escuela Superior de Economía, Instituto Politécnico Nacional, volume 18, issue 38, pages 183-212, Primer se.
• Aali-Bujari, Ali & Venegas-Martínez, Francisco & Gómez-Rodríguez, Tomás, 2023, "On the relationship between the real sector and the derivatives markets in major Latin American countries (2002-2016)," Panorama Económico, Escuela Superior de Economía, Instituto Politécnico Nacional, volume 19, issue 39, pages 27-40, Segundo s.
• Venegas-Martínez, Francisco, 2007, "Una introducción a los procesos de Lévy y su aplicación a la valuación de opciones," Panorama Económico, Escuela Superior de Economía, Instituto Politécnico Nacional, volume 0, issue 04, pages 35-68, segundo s.
• Lucas Menescal & José Alves, 2023, "Tax structure and public sector efficiency: new evidence for developing countries," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2023/0291, Oct.
• Rodemeier, Matthias, 2023, "Willingness to Pay for Carbon Mitigation: Field Evidence from the Market for Carbon Offsets," IZA Discussion Papers, IZA Network @ LISER, number 15939, Feb.
• Lefebvre, Marie-Noëlle & Lehmann, Etienne & Sicsic, Michaël, 2023, "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," IZA Discussion Papers, IZA Network @ LISER, number 16112, May.
• Rodemeier, Matthias & Löschel, Andreas, 2023, "Information Nudges, Subsidies, and Crowding Out of Attention: Field Evidence from Energy Efficiency Investments," IZA Discussion Papers, IZA Network @ LISER, number 16141, May.
• Bancalari, Antonella & Bernal, Pedro & Celhay, Pablo & Martinez, Sebastian & Sánchez, Maria Deni, 2023, "An Ounce of Prevention for a Pound of Cure: Efficiency of Community-Based Healthcare," IZA Discussion Papers, IZA Network @ LISER, number 16350, Jul.
• de Boer, Henk-Wim & Jongen, Egbert L. W. & Koot, Patrick, 2023, "Too Much of a Good Thing? Using Tax Incentives to Stimulate Dual-Earner Couples," IZA Discussion Papers, IZA Network @ LISER, number 16702, Dec.
• Daniel Hungerman, 2023, "Tax evasion, efficiency, and bunching in the presence of enforcement notches," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 1, pages 43-68, February, DOI: 10.1007/s10797-021-09710-0.
• Thiess Buettner & Annalisa Tassi, 2023, "VAT fraud and reverse charge: empirical evidence from VAT return data," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 3, pages 849-878, June, DOI: 10.1007/s10797-023-09776-y.
• Masayuki Okada, 2023, "The optimal earnings test and retirement behavior," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 4, pages 1036-1068, August, DOI: 10.1007/s10797-022-09734-0.
• Tsaur-Chin Wu & Chih-Ta Yen & Hsiu-Wei Chang, 2023, "Network externalities, trade costs, and the choice of commodity taxation principle," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 5, pages 1203-1224, October, DOI: 10.1007/s10797-022-09740-2.
• Thomas Brasch & Ivan Frankovic & Eero Tölö, 2023, "Corporate taxes and investment when firms are internationally mobile," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 5, pages 1297-1330, October, DOI: 10.1007/s10797-022-09748-8.
• Eric W. Bond & Thomas A. Gresik, 2023, "On the incentive compatibility of universal adoption of destination-based cash flow taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 6, pages 1576-1600, December, DOI: 10.1007/s10797-022-09766-6.
• Pedro A. Cabra-Acela, 2023, "Rewarding good taxpayers: an effective mechanism?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 6, pages 1688-1717, December, DOI: 10.1007/s10797-022-09771-9.
• Georges Casamatta, 2023, "On the desirability of taxing bequests," Journal of Economics, Springer, volume 138, issue 3, pages 195-219, April, DOI: 10.1007/s00712-022-00809-4.
• Jiaxin Han & Chenhang Zeng, 2023, "The effects of downstream entry in a vertical mixed oligopoly: the role of input pricing," Journal of Economics, Springer, volume 140, issue 1, pages 37-61, September, DOI: 10.1007/s00712-023-00831-0.
• Pierre Picard & Alessandro Tampieri & Xi Wan, 2023, "Deregulation and Efficiency in Slot-Constrained Airports," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 23-14.
• Johannes Pauser, 2023, "Fiscal Competition, Unemployment, and the Provision of Productive Infrastructure," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 79, issue 3, pages 208-234, DOI: 10.1628/fa-2023-0009.
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• Louis Kaplow, 2023, "Optimal Income Taxation and Charitable Giving," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 38".
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• Augustin Bergeron & Gabriel Z. Tourek & Jonathan L. Weigel, 2023, "The State Capacity Ceiling on Tax Rates: Evidence from Randomized Tax Abatements in the DRC," NBER Working Papers, National Bureau of Economic Research, Inc, number 31685, Sep.
• Louis Kaplow, 2023, "Optimal Income Taxation and Charitable Giving," NBER Working Papers, National Bureau of Economic Research, Inc, number 31752, Oct.
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• Kamil Aliyev, 2023, "Optimal Subsidy for Investment in Extraction Technology in a Small Open Economy with a Non-renewable Natural Resource," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 23-12, Dec.
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• Mark R Jacobsen & James M Sallee & Joseph S Shapiro & Arthur A van Benthem, 2023, "Regulating Untaxable Externalities: Are Vehicle Air Pollution Standards Effective and Efficient?," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 138, issue 3, pages 1907-1976.
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• Vincenzo Visco, 2023, "La riforma fiscale del 1996-2000 e il ruolo di Salvatore Biasco (The 1996-2000 tax reform in Italy and the role of Salvatore Biasco)," Moneta e Credito, Economia civile, volume 76, issue 303, pages 221-233.
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• Belev, Sergei (Белев, Сергей) & Vekerle, Konstantin (Векерле, Константин) & Leonov, Elisey (Леонов, Елисей) & Matveev, Evgeniy (Матвеев, Евгений), 2023, "Study on the effects of the special tax regimes for small and medium-sized enterprises in the Russian Federation
  [Исследование Эффектов От Применения Специальных Налоговых Режимов И Преференций Для Субъектов Малого И Среднего Предпринимательства В," Working Papers, Russian Presidential Academy of National Economy and Public Administration, number w202360.
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• Sylwia Radomska, 2023, "Optimal Tax Theory for Investment in Human Capital and the Role of Family," Research Reports, University of Warsaw, Faculty of Management, volume 2, issue 39, pages 41-57, DOI: 10.7172/1733-9758.2023.39.3.
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• Shuli Brammli-Greenberg & Sharvit Fialco & Neria Shtauber & Yoram Weiss, 2023, "Sex differences in care complexity and cost of cardiac-related procedures as a basis for improving hospital payments systems," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), volume 24, issue 4, pages 539-556, June, DOI: 10.1007/s10198-022-01496-0.
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• Asen Ivanov, 2023, "Borda-optimal taxation of labour income," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 60, issue 3, pages 331-364, April, DOI: 10.1007/s00355-022-01411-9.
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