Research classified by Journal of Economic Literature (JEL) codes

2023

• Hirofumi Takikawa, 2023, "Optimal Income Taxation and Formalization of the Informal Economy," Working Papers, Tokyo Center for Economic Research, number e189, Dec.
• Enda Patrick Hargaden & Andrew Hanson & Matthew Harris, 2023, "The Optimal Taxation of Network Goods," Working Papers, University of Tennessee, Department of Economics, number 2023-01, Sep.
• Marie-No lle Lefebvre & Etienne Lehmann & Micha l Sicsic, 2023, "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter!," TEPP Working Paper, TEPP, number 2023-05.
• Juergen Jung & Chung Tran, 2023, "Health Heterogeneity, Portfolio Choice and Wealth Inequality," Working Papers, Towson University, Department of Economics, number 2023-07, Sep, revised Feb 2026.

2022

• Etienne Lehmann & Michaël Sicsic & Marie-Noëlle Lefèbvre, 2022, "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," Working Papers, HAL, number hal-03762730, Aug.
• Elert, Niklas & Johansson, Dan & Stenkula, Mikael & Wykman, Niklas, 2022, "The Evolution of Owner-Entrepreneurs’ Taxation: Five Tax Regimes over a 160-Year Period," Working Paper Series, Research Institute of Industrial Economics, number 1429, May.
• Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris T., 2022, "Optimal Taxation with Multiple Incomes and Types," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2022/3, Jan.
• Thomas A., Gresik & Schjelderup, Guttorm, 2022, "Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2022/8, Feb.
• Elert, Niklas & Johansson, Dan & Stenkula, Mikael & Wykman, Niklas, 2022, "The evolution of owner-entrepreneurs’ taxation: five tax regimes over a 160-year period," Working Papers, Örebro University, School of Business, number 2022:4, May.
• Graber, Michael & Mogstad, Magne & Torsvik, Gaute & Vestad, Ola, 2022, "Behavioural responses to income taxation in Norway," Memorandum, Oslo University, Department of Economics, number 4/2022, Oct.
• Aronsson, Thomas & Sjögren, Tomas & Yadav, Sonal, 2022, "A Note on Optimal Taxation under Status Consumption and Preferences for Equality," Umeå Economic Studies, Umeå University, Department of Economics, number 1009, Sep.
• Liudmyla Melnyk & Olena Matros & Oksana Krochak & Olha Ratushna, 2022, "The Taxation of IT and Digital Communications Entities' Activity: Its Legislation and Accounting in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 62-68, September, DOI: 10.33146/2307-9878-2022-3(97)-62-68.
• Mita Amanda & Nur Sayidah & Aminullah Assagaf & Hadi Sugiyanto, 2022, "The Effectiveness of Tax Collection with Warning Letters and Forced Letters to Increase Value-Added Tax Receipts," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 69-78, September, DOI: 10.33146/2307-9878-2022-3(97)-69-78.
• Larysa Sidelnykova & Diana Ostapenko, 2022, "Fiscal Efficiency of the Indirect Taxation System in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 43-50, December, DOI: 10.33146/2307-9878-2022-4(98)-43-50.
• Simone MORICONI & Tuna ABAY, 2022, "Managerial Firms, Taxation and Welfare," Working Papers, IESEG School of Management, number 2022-iFlame-03, Mar.
• Prianto Budi Saptono & Gustofan Mahmud, 2022, "Institutional environment and tax performance: empirical evidence from developing economies," Public Sector Economics, Institute of Public Finance, volume 46, issue 2, pages 207-237, DOI: 10.3326/pse.46.2.2.
• António Afonso & Ana Venâncio, 2022, "Local property tax reform and municipality spending efficiency," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2022/0210, Jan.
• António Afonso & José Alves, 2022, "Are fiscal consolidation episodes helpful for public sector efficiency?," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2022/0230, May.
• Lucas Menescal & José Alves, 2022, "Optimal threshold taxation: an empirical investigation for developing economies," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2022/0232, Jun.
• Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris T., 2022, "Optimal Taxation with Multiple Incomes and Types," IZA Discussion Papers, IZA Network @ LISER, number 15036, Jan.
• Koeniger, Winfried & Zanella, Carlo, 2022, "Opportunity and Inequality across Generations," IZA Discussion Papers, IZA Network @ LISER, number 15073, Feb.
• Colombino, Ugo & Islam, Nizamul, 2022, "The "Robot Economy" and Optimal Tax-Transfer Reforms," IZA Discussion Papers, IZA Network @ LISER, number 15198, Mar.
• Cristian F. Sepulveda, 2022, "Time-saving goods, time inequalities and optimal commodity taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 1, pages 84-109, February, DOI: 10.1007/s10797-020-09652-z.
• A. Yeliz Kaçamak, 2022, "The role of information aggregators in tax compliance," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 2, pages 237-285, April, DOI: 10.1007/s10797-021-09666-1.
• Vidar Christiansen & Zhiyang Jia & Thor O. Thoresen, 2022, "Assessing income tax perturbations," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 2, pages 472-504, April, DOI: 10.1007/s10797-021-09673-2.
• Fabio Antoniou & Panos Hatzipanayotou & Michael S. Michael & Nikos Tsakiris, 2022, "Tax competition in the presence of environmental spillovers," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 3, pages 600-626, June, DOI: 10.1007/s10797-021-09680-3.
• Patricia Apps & Ray Rees, 2022, "Inequality measurement and tax/transfer policy," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 4, pages 953-984, August, DOI: 10.1007/s10797-021-09695-w.
• Robin Boadway & Motohiro Sato & Jean-François Tremblay, 2022, "Cash-flow business taxation revisited: bankruptcy and asymmetric information," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 4, pages 922-952, August, DOI: 10.1007/s10797-021-09696-9.
• Eren Gürer, 2022, "Rising markups and optimal redistributive taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 5, pages 1227-1259, October, DOI: 10.1007/s10797-021-09712-y.
• Kuang-Cheng Andy Wang & Ping-Yao Chou & Wen-Jung Liang, 2022, "Commodity taxes and rent extraction," Journal of Economics, Springer, volume 135, issue 3, pages 285-297, April, DOI: 10.1007/s00712-021-00758-4.
• Rosella Levaggi & Carmen Marchiori & Paolo M. Panteghini, 2022, "Lifestyle taxes in the presence of profit shifting," Journal of Economics, Springer, volume 137, issue 1, pages 81-96, September, DOI: 10.1007/s00712-022-00799-3.
• Manuel A. Gómez, 2022, "The good, the bad and the worse: current, past and future consumption externalities and equilibrium efficiency," Journal of Economics, Springer, volume 137, issue 3, pages 195-228, December, DOI: 10.1007/s00712-022-00788-6.
• Luke Petach, 2022, "A Tullock Index for assessing the effectiveness of redistribution," Public Choice, Springer, volume 191, issue 1, pages 137-159, April, DOI: 10.1007/s11127-022-00957-7.
• Joong-Ho Kook & Seok Gyu Choi, 2022, "A Comparative Study of Household Consumption Patterns and Optimal Commodity Tax Rates between Korea and Japan," Korean Economic Review, Korean Economic Association, volume 38, pages 479-507.
• Toshiki Tamai, 2022, "Unemployment, Fiscal Competition, and the Composition of Public Expenditure," KIER Working Papers, Kyoto University, Institute of Economic Research, number 1072, Feb.
• Dingquan Miao, 2022, "Optimal Labor Income Taxation - The Role of the Skill Distribution," LIS Working papers, LIS Cross-National Data Center in Luxembourg, number 823, Jan.
• Patrick Macnamara & Myroslav Pidkuyko & Raffaele Rossi, 2022, "Taxing Consumption in Unequal Economies," Economics Discussion Paper Series, Economics, The University of Manchester, number 2210, Nov.
• René Fahr & Elmar A. Janssen & Caren Sureth-Sloane, 2022, "Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? - Insights from an Economic Experiment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 78, issue 1-2, pages 239-289, DOI: 10.1628/fa-2022-0001.
• Robin Jessen & Maria Metzing & Davud Rostam-Afschar, 2022, "Optimal Taxation When the Tax Burden Matters," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 78, issue 3, pages 312-340, DOI: 10.1628/fa-2022-0004.
• Andrzej Karpowicz & Zbigniew Korzeb & Paweł Niedziółka, 2022, "Macroeconomic and sectoral specific determinants of bank levies’ inflows in European Union," Bank i Kredyt, Narodowy Bank Polski, volume 53, issue 2, pages 183-202.
• Tomohiro Hirano & Joseph E. Stiglitz, 2022, "Land Speculation and Wobbly Dynamics with Endogenous Phase Transitions," NBER Working Papers, National Bureau of Economic Research, Inc, number 29745, Feb.
• Anders Anderson & Harrison Hong & Eline Jacobs, 2022, "The Adoption-Substitution Gap: Administrative Evidence from Swedish E-Bike Subsidies," NBER Working Papers, National Bureau of Economic Research, Inc, number 29913, Apr.
• Wei Jiang & Thomas J. Sargent & Neng Wang & Jinqiang Yang, 2022, "A p Theory of Taxes and Debt Management," NBER Working Papers, National Bureau of Economic Research, Inc, number 29931, Apr.
• Job Boerma & Aleh Tsyvinski & Alexander P. Zimin, 2022, "Bunching and Taxing Multidimensional Skills," NBER Working Papers, National Bureau of Economic Research, Inc, number 30015, May.
• Ashley C. Craig & Joel Slemrod, 2022, "Tax Knowledge and Tax Manipulation: A Unifying Model," NBER Working Papers, National Bureau of Economic Research, Inc, number 30151, Jun.
• Martin Beraja & Nathan Zorzi, 2022, "Inefficient Automation," NBER Working Papers, National Bureau of Economic Research, Inc, number 30154, Jun.
• Louis Kaplow, 2022, "Optimal Income Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 30199, Jul.
• Matthew Kotchen, 2022, "Taxing Externalities: Revenue vs. Welfare Gains with an Application to U.S. Carbon Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 30321, Aug.
• Mark R. Jacobsen & James M. Sallee & Joseph S. Shapiro & Arthur A. van Benthem, 2022, "Regulating Untaxable Externalities: Are Vehicle Air Pollution Standards Effective and Efficient?," NBER Working Papers, National Bureau of Economic Research, Inc, number 30702, Dec.
• Andrew Barker & Hélène Blake & Filippo Maria D’Arcangelo & Patrick Lenain, 2022, "Towards net zero emissions in Denmark," OECD Economics Department Working Papers, OECD Publishing, number 1705, Apr, DOI: 10.1787/5b40df8f-en.
• David Crowe & Jörg Haas & Valentine Millot & Łukasz Rawdanowicz & Sébastien Turban, 2022, "Population ageing and government revenue: Expected trends and policy considerations to boost revenue," OECD Economics Department Working Papers, OECD Publishing, number 1737, Dec, DOI: 10.1787/9ce9e8e3-en.
• Pieter Buyl & Annelies Roggeman & Isabelle Verleyen, 2022, "An Ex-Ante Assessment of the AGI: Firm-Level Evidence from Belgian Tax Return Data
  [“To Shift or Not to Shift? Intertemporal Income Shifting as a Response to the Risk Capital Allowance Introduction in Belgium”]," CESifo Economic Studies, CESifo Group, volume 68, issue 1, pages 46-72.
• Thor O Thoresen & Marius A K Ring & Odd E Nygård & Jon Epland, 2022, "A Wealth Tax at Work
  [Behavioural Responses to a Wealth Tax]," CESifo Economic Studies, CESifo Group, volume 68, issue 4, pages 321-361.
• Marko Koethenbuerger & Michael E Stimmelmayr, 2022, "The Efficiency Costs of Dividend Taxation with Managerial Firms," The Economic Journal, Royal Economic Society, volume 132, issue 643, pages 1123-1149.
• Rachel Griffith & Martin O’Connell & Kate Smith, 2022, "Price Floors and Externality Correction," The Economic Journal, Royal Economic Society, volume 132, issue 646, pages 2273-2289.
• Joao Guerreiro & Sergio Rebelo & Pedro Teles, 2022, "Should Robots Be Taxed?," The Review of Economic Studies, Review of Economic Studies Ltd, volume 89, issue 1, pages 279-311.
• Kym Anderson, 2022, "Loss of preferential access to the protected EU sugar market: Fiji's response," Departmental Working Papers, The Australian National University, Arndt-Corden Department of Economics, number 2022-11.
• Emanuele Colombo Azimonti & Luca Portoghese & Patrizio Tirelli, 2022, "Covid-19 supply-side fiscal policies to escape the health-vs-economy dilemma," DEM Working Papers Series, University of Pavia, Department of Economics and Management, number 208, Jul.
• Vedor, Bernardo, 2022, "Investment-Specific Technological Change and Universal Basic Income in the U.S," MPRA Paper, University Library of Munich, Germany, number 111675, Jan.
• Maebayashi, Noritaka & Morimoto, Keiichi, 2022, "Global Corporate Income Tax Competition, Knowledge Spillover, and Growth," MPRA Paper, University Library of Munich, Germany, number 112781, Apr.
• Maebayashi, Noritaka & Morimoto, Keiichi, 2022, "Global Corporate Income Tax Competition, Knowledge Spillover, and Growth," MPRA Paper, University Library of Munich, Germany, number 112790, Apr.
• Berliant, Marcus & Gouveia, Miguel, 2022, "On the Political Economy of Nonlinear Income Taxation," MPRA Paper, University Library of Munich, Germany, number 113140, May.
• El-Khalifi, Ahmed & Ouakil, Hicham & Torres, José L., 2022, "Efficiency and Welfare Effects of Fiscal Policy in Emerging Economies: The Case of Morocco," MPRA Paper, University Library of Munich, Germany, number 114896, Oct.
• Berliant, Marcus & Boyer, Pierre, 2022, "Politics and income taxes: progress and progressivity," MPRA Paper, University Library of Munich, Germany, number 114959, Oct.
• Nakatani, Ryota, 2022, "Optimal fiscal policy in the automated economy," MPRA Paper, University Library of Munich, Germany, number 115003, Oct.
• Kristýna Kebrtová & Hana Zídková, 2022, "New VAT Rules for E-commerce: What Will They Bring to Public Budgets?," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2022, issue 2, pages 49-68, DOI: 10.18267/j.efaj.271.
• Jan Hájek & Cecília Olexová, 2022, "Comparing Personal Income Tax Gap in the Czech Republic and Slovakia," Politická ekonomie, Prague University of Economics and Business, volume 2022, issue 1, pages 27-50, DOI: 10.18267/j.polek.1341.
• Veronika Síbrtová, 2022, "Factors Affecting Allocation of Czech FDI in EU Countries," Politická ekonomie, Prague University of Economics and Business, volume 2022, issue 6, pages 664-683, DOI: 10.18267/j.polek.1367.
• Glenn P. Jenkins & Owotomiwa C. Olubamiro & Mikhail Miklyaev, 2022, "Cost-Benefit Analysis of Tax Incentives in Serbia," Development Discussion Papers, JDI Executive Programs, number 2022-01, Apr.
• Glenn P. Jenkins & Owotomiwa C. Olubamiro & Mikhail Miklyaev, 2022, "Cost-Benefit Analysis of Tax Incentives in Serbia," Development Discussion Papers, JDI Executive Programs, number 2022-01, Apr.
• Pierre Bachas & Lucie Gadenne & Anders Jensen, 2022, "Informality, Consumption Taxes and Redistribution," Working Papers, Queen Mary University of London, School of Economics and Finance, number 945, Dec.
• Boccanfuso, Jérémy & Ferey, Antoine, 2022, "Inattention and the Taxation Bias," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 323, Apr.
• Ferey, Antoine & Haufler, Andreas & Perroni, Carlo, 2022, "Incentives, Globalization, and Redistribution," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 335, Sep.
• Ferey, Antoine & Lockwood, Benjamin & Taubinsky, Dmitry, 2022, "Sufficient Statistics for Nonlinear Tax Systems with General Across-income Heterogeneity," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 360, Dec.
• Abdoulaye Dramane, 2022, "Tax Revenues Effects of Corruption and Governance in WAEMU Countries," Journal of Economic Development, The Economic Research Institute, Chung-Ang University, volume 47, issue 4, pages 143-164.
• Yeolyong Sung, 2022, "Tax Support for the Service Industry in Korea," Industrial Economic Review, Korea Institute for Industrial Economics and Trade, number 22-8, Jun.
• Genifera Claudia Bănică, 2022, "Results Of The Fiscal Control Activity In Romania And Other European States," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 13, issue 1, pages 29-42.
• Sokolov, Ilya (Соколов, Илья) & Belev, Sergey (Белев, Сергей) & Deryugin, Alexander (Дерюгин, Александр) & Leonov, Elisey (Леонов, Елисей) & Vekerle, Konstantin (Векерле, Константин), 2022, "Distributional Analysis Of The Tax Burden On Individuals In The Russian Federation
  [Анализ Распределения Налогового Бремени На Физические Лица В Российской Федерации]," Working Papers, Russian Presidential Academy of National Economy and Public Administration, number w20220311, Nov.
• Bohuslav PERNICA & Pavel ZDRAŽIL, 2022, "The Dynamics Of A Policy Of Higher Local Property Taxation Applied By The Czech Local Governments: What Should Be Learned?," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, volume 2022, issue 38, pages 144-161.
• Joel Slemrod & Tejaswi Velayudhan, 2022, "The VAT at 100: A Retrospective Survey and Agenda for Future Research," Public Finance Review, , volume 50, issue 1, pages 4-32, January, DOI: 10.1177/10911421221094595.
• Grzegorz Poniatowski & Giacomo Luchetta, 2022, "Tax Challenges and Opportunities of the Growing Digital Economy," mBank - CASE Seminar Proceedings, CASE-Center for Social and Economic Research, number 0171, Jul.
• Ktit Jalal & Elmaataoui Rachid & Oumansour Nor-eddine & Kari Abdelkader, 2022, "Efficiency of the tax system in Morocco: an empirical evaluation," International Journal of Business and Management, International Institute of Social and Economic Sciences, volume 10, issue 2, pages 12-29, November.
• Jinwon Kim & Jucheol Moon, 2022, "Congestion Costs and Scheduling Preferences of Car Commuters in California: Estimates Using Big Data," Working Papers, Nam Duck-Woo Economic Research Institute, Sogang University (Former Research Institute for Market Economy), number 2201.
• Thiago Christiano Silva & Solange Maria Guerra & Marcus Vinicius B. Santos, 2022, "The role of externalities in fiscal efficiency," Empirical Economics, Springer, volume 62, issue 6, pages 2827-2864, June, DOI: 10.1007/s00181-021-02124-1.
• Abiodun Adegboye & Olawale Daniel Akinyele, 2022, "Assessing the determinants of government spending efficiency in Africa," Future Business Journal, Springer, volume 8, issue 1, pages 1-17, December, DOI: 10.1186/s43093-022-00142-8.
• Pertti Haaparanta & Ravi Kanbur & Tuuli Paukkeri & Jukka Pirttilä & Matti Tuomala, 2022, "Promoting education under distortionary taxation: equality of opportunity versus welfarism," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, volume 20, issue 2, pages 281-297, June, DOI: 10.1007/s10888-021-09492-9.
• Aikaterini Tsisinou & Giannoula Florou, 2022, "Greek Taxation Revenues Before and After the Economic Crisis," Springer Proceedings in Business and Economics, Springer, in: Pantelis Sklias & Persefoni Polychronidou & Anastasios Karasavvoglou & Victoria Pistikou & Nikolaos , "Business Development and Economic Governance in Southeastern Europe", DOI: 10.1007/978-3-031-05351-1_23.
• Cyrinus B. Elegbede & Ludovic A. Julien & Louis Mesnard, 2022, "On preferences and taxation mechanisms in strategic bilateral exchange," Review of Economic Design, Springer;Society for Economic Design, volume 26, issue 1, pages 43-73, March, DOI: 10.1007/s10058-021-00253-8.
• Luca Vota, 2022, "Efficient monitoring of tax avoidance: a Costly State Verification model," SN Business & Economics, Springer, volume 2, issue 12, pages 1-11, December, DOI: 10.1007/s43546-022-00364-6.
• Thomas Aronsson & Ronnie Schöb, 2022, "Habit formation and the pareto-efficient provision of public goods," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 59, issue 3, pages 669-681, October, DOI: 10.1007/s00355-022-01401-x.
• Manfred Rose, 2022, "Besteuerung thesaurierter Unternehmensgewinne und Einkünfte aus Kapitalvermögen
  [Taxation of Retained Profits of Enterprises and Income from Capital Assets]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 102, issue 7, pages 534-539, July, DOI: 10.1007/s10273-022-3227-z.
• Nadine Riedel, 2022, "Kalte Progression: Von den Vorteilen des Nichtstuns
  [Cold progression: The merits of doing nothing]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 102, issue 9, pages 660-660, September, DOI: 10.1007/s10273-022-3281-6.
• Dávila, Eduardo & Walther, Ansgar, 2022, "Corrective regulation with imperfect instruments," Report of the Advisory Scientific Committee, European Systemic Risk Board, number 20220, Sep.
• Dávila, Eduardo & Walther, Ansgar, 2022, "Corrective regulation with imperfect instruments," ESRB Working Paper Series, European Systemic Risk Board, number 139, Sep.
• Cathrine Hagem & Snorre Kverndokk & Eric Nævdal & Knut Einar Rosendahl, 2022, "Policies for electrification of the car fleet in the short and long run. Subsidizing electric vehicles or subsidizing charging stations?," Discussion Papers, Statistics Norway, Research Department, number 980, May.
• Nasreen Nawaz, 2022, "A Dynamic Optimal Trade Facilitation Policy," The International Trade Journal, Taylor & Francis Journals, volume 36, issue 2, pages 102-122, March, DOI: 10.1080/08853908.2020.1859021.
• Jarkko Harju & Aliisa Koivisto & Tuomas Matikka, 2022, "The Effects of Corporate Taxes on Small Firms," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 2234, Jan.
• Kevin Spiritus & Etienne Lehmann & Sander Renes & Floris T. Zoutman, 2022, "Optimal Taxation with Multiple Incomes and Types," TEPP Working Paper, TEPP, number 2022-01.
• Kevin Spiritus, 2022, "Optimal Commodity Taxation Under Non-linear Income Taxation," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 22-018/VI, Feb.
• Kevin Spiritus, 2022, "Optimal Commodity Taxation When Households Earn Multiple Incomes," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 22-082/VI, Nov.
• Jaimes Bonilla, Richard & Westerhout, Ed, 2022, "Optimal Policies in an Aging Society," Discussion Paper, Tilburg University, Center for Economic Research, number 2022-015.
• Jaimes Bonilla, Richard & Westerhout, Ed, 2022, "Optimal Policies in an Aging Society," Other publications TiSEM, Tilburg University, School of Economics and Management, number 185977e9-a0d8-447c-bf10-f.
• Hellwig, Christian & Werquin, Nicolas, 2022, "Using Consumption Data to Derive Optimal Income and Capital Tax Rates," TSE Working Papers, Toulouse School of Economics (TSE), number 22-1284, Jan, revised Jan 2026.
• Borsenberger, Claire & Cremer, Helmuth & Joram, Denis & Lozachmeur, Jean-Marie & Malavolti, Estelle, 2022, "E-commerce and parcel delivery: environmental policy with green consumers," TSE Working Papers, Toulouse School of Economics (TSE), number 22-1318, Mar.
• Ashley Langer & Derek Lemoine, 2022, "Designing Dynamic Subsidies to Spur Adoption of New Technologies," Journal of the Association of Environmental and Resource Economists, University of Chicago Press, volume 9, issue 6, pages 1197-1234, DOI: 10.1086/719949.
• Nikos Tsakiris & Panos Hatzipanayotou & Michael S. Michael, 2022, "Tradable Emission Permits and Strategic Capital Taxation," University of Cyprus Working Papers in Economics, University of Cyprus Department of Economics, number 01-2022, Jan.
• Saroj Dhital & Pedro Gomis-Porqueras & Joseph H. Haslag, 2022, "Financial Innovations in a World with Limited Commitment: Implications for Inequality and Welfare," Working Papers, Department of Economics, University of Missouri, number 2204, May.
• Katharina Greulich & Sarolta Laczó & Albert Marcet, 2022, "Pareto-Improving Optimal Capital and Labor Taxes," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1825, Jan, revised Aug 2022.
• Sergio Ocampo & Fatih Guvenen & Gueorgui Kambourov & Burhan Kuruscu & Daphne Chen, 2022, "Use It or Lose It: Efficiency and Redistributional Effects of Wealth Taxation," University of Western Ontario, Departmental Research Report Series, University of Western Ontario, Department of Economics, number 202214.
• Keeler Marku & Sergio Ocampo & Jean-Baptiste Tondji, 2022, "Robust Contracts in Common Agency," University of Western Ontario, Departmental Research Report Series, University of Western Ontario, Department of Economics, number 20222.
• H. Spencer Banzhaf, 2022, "Financing Outdoor Recreation: An Introduction," Land Economics, University of Wisconsin Press, volume 98, issue 3, pages 421-427.
• Nathan W. Chan & Matthew J. Kotchen, 2022, "Funding Public Goods through Dedicated Taxes on Private Goods," Land Economics, University of Wisconsin Press, volume 98, issue 3, pages 428-439.
• Margaret Walls & Matthew Ashenfarb, 2022, "Efficiency and Equity of an Outdoor Recreation Equipment Tax to Fund Public Lands," Land Economics, University of Wisconsin Press, volume 98, issue 3, pages 520-536.
• TRIFU, Cosmin & BLAGA, Florin & MIHAI, Georgian Danut, 2022, "Pandemic. A Non-Linear Analysis," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 10, issue 1, pages 184-189, October.
• LEONIDA, Ionel & CEPOI, Cosmin Octavian, 2022, "Challenges For Fiscal Policy After The Mitigation Of The Covid-19 Pandemic," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 10, issue 1, pages 8-15, October.
• TRIFU, Cosmin & BLAGA, Florin & MIHAI, Georgian Danut & NEACSU, George Alexandru & BICHIR-GHELASE, Antonela, 2022, "The Impact Of The Fiscal Policy Change On The Main Macroeconomic Variables," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 10, issue 1, pages 93-97, October.
• Markina Oksana, 2022, "Taxation, Inequality, and Poverty: Evidence from Ukraine," Central European Economic Journal, Sciendo, volume 9, issue 56, pages 1-18, January, DOI: 10.2478/ceej-2022-0001.
• Müller-Thomczik Sandra & Reiter Lukas, 2022, "Splitting of Corporate Taxes in Germany and Formulaic Distribution of a CCCTB – Critical Comparison," Central European Economic Journal, Sciendo, volume 9, issue 56, pages 269-290, January, DOI: 10.2478/ceej-2022-0016.
• Dalamagas Basil & Leventides John & Tantos Stefanos, 2022, "Equity-efficiency dilemma and tax harmonization," Central European Economic Journal, Sciendo, volume 9, issue 56, pages 342-353, January, DOI: 10.2478/ceej-2022-0020.
• Omodero Cordelia Onyinyechi, 2022, "The Effects of Corporate and Individual Income Taxes on A gricultural Development in Nigeria," Folia Oeconomica Stetinensia, Sciendo, volume 22, issue 2, pages 168-179, December, DOI: 10.2478/foli-2022-0024.
• Kalus Jeremiasz & Žukovskis Jan & Punda Aleksander, 2022, "Taxation of Individual Activity in Europe: Case Study of Poland, Lithuania, Ukraine," Management Theory and Studies for Rural Business and Infrastructure Development, Sciendo, volume 44, issue 3, pages 302-312, September, DOI: 10.15544/mts.2022.31.
• Srivastava Supriya & Rastogi Himanshu & Srivastava Anupama & Srivastava Alpana, 2022, "Modeling Precursors to Drive GSTN Adoption Intention in Rural India," Management Theory and Studies for Rural Business and Infrastructure Development, Sciendo, volume 44, issue 3, pages 378-384, September, DOI: 10.15544/mts.2022.38.
• Lagodiienko Nataliia & Pozhydaieva Мariia & Krylov Denys, 2022, "Digitalization of Tax Administration in Ukraine: Risks and Opportunities," Management Theory and Studies for Rural Business and Infrastructure Development, Sciendo, volume 44, issue 4, pages 443-450, December, DOI: 10.15544/mts.2022.44.
• Karpowicz Andrzej, 2022, "What impacts the value of revenues from taxation of income of corporations? Evidence from European Union Member States," Wroclaw Review of Law, Administration & Economics, Sciendo, volume 12, issue 1, pages 30-53, December, DOI: 10.2478/wrlae-2022-0003.
• Ufuk Akcigit & Douglas Hanley & Stefanie Stantcheva, 2022, "Optimal Taxation and R&D Policies," Econometrica, Econometric Society, volume 90, issue 2, pages 645-684, March, DOI: 10.3982/ECTA15445.
• Pedro Gomis‐Porqueras & Christopher Waller, 2022, "Optimal Taxes under Private Information: The Role of Inflation," Journal of Money, Credit and Banking, Blackwell Publishing, volume 54, issue 7, pages 1941-1969, October, DOI: 10.1111/jmcb.12965.
• Jessen, Robin & Metzing, Maria & Rostam-Afschar, Davud, 2022, "Optimal taxation when the tax burden matters," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 941, DOI: 10.4419/96973102.
• Nam, Leanne, 2022, "Optimal Progressive Pension Systems in a Life-Cycle Model with Heterogeneity in Job Stability," VfS Annual Conference 2022 (Basel): Big Data in Economics, Verein für Socialpolitik / German Economic Association, number 264015.
• Kumhof, Michael & Tideman, Nicolaus & Hudson, Michael & Goodhart, Charles A., 2022, "Post-Corona Balanced-Budget Super-Stimulus: The Case for Shifting Taxes onto Land," VfS Annual Conference 2022 (Basel): Big Data in Economics, Verein für Socialpolitik / German Economic Association, number 264042.
• Dickson, Alex & Gehrsitz, Markus & Kemp, Jonathan, 2022, "Does a Spoonful of Sugar Levy Help the Calories Go Down? An Analysis of the UK Soft Drinks Industry Levy," VfS Annual Conference 2022 (Basel): Big Data in Economics, Verein für Socialpolitik / German Economic Association, number 264048.
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• Chung Tran & Sebastian Wende, 2022, "Dividend Imputation, Investment and Capital Accumulation in Open Economies," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 2022-687, Mar.
• Kym Anderson & Glyn Wittwer, 2022, "Proposed alcohol tax reform in the UK: Implications for wine-exporting countries," Wine Economics Research Centre Working Papers, University of Adelaide, Wine Economics Research Centre, number 2022-02, May.
• Glyn Wittwer & Kym Anderson, 2022, "Enhancing a model of global beverage markets," Wine Economics Research Centre Working Papers, University of Adelaide, Wine Economics Research Centre, number 2022-04, Jun.
• J. Scott Davis & Michael B. Devereux, 2022, "Capital Controls for Crisis Management Policy in a Global Economy," American Economic Journal: Macroeconomics, American Economic Association, volume 14, issue 1, pages 60-82, January, DOI: 10.1257/mac.20200073.
• Fabian Kindermann & Dirk Krueger, 2022, "High Marginal Tax Rates on the Top 1 Percent? Lessons from a Life-Cycle Model with Idiosyncratic Income Risk," American Economic Journal: Macroeconomics, American Economic Association, volume 14, issue 2, pages 319-366, April, DOI: 10.1257/mac.20150170.
• Demian Pouzo & Ignacio Presno, 2022, "Optimal Taxation with Endogenous Default under Incomplete Markets," American Economic Journal: Macroeconomics, American Economic Association, volume 14, issue 3, pages 1-41, July, DOI: 10.1257/mac.20160101.
• Laurent Simula & Alain Trannoy, 2022, "Gini and Optimal Income Taxation by Rank," American Economic Journal: Economic Policy, American Economic Association, volume 14, issue 3, pages 352-379, August, DOI: 10.1257/pol.20200272.
• Hunt Allcott & Charlie Rafkin, 2022, "Optimal Regulation of E-cigarettes: Theory and Evidence," American Economic Journal: Economic Policy, American Economic Association, volume 14, issue 4, pages 1-50, November, DOI: 10.1257/pol.20200805.
• Radu CIOBANU & Adriana Florina POPA & Daniela-Nicoleta SAHLIAN, 2022, "Analysis of the Decisive Factors of the VAT Gap," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 10, pages 34-41, October, DOI: 10.37945/cbr.2022.10.05.
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• Ramona-Ionela HARAGUȘ & Raluca Oana IVAN & Ioana - Bianca PÄ‚TRÃŽNJAN (CÂMPEAN) & Attila Szora TAMAȘ, 2022, "A Bibliometric Analysis of the Relationship between Accounting, Taxation and Audit," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 24, pages 16-32, November.
• Andrey A. Pugachev, 2022, "Taxation-Based Indicators as a Measure of Income Inequality in Russian Regions," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 1, pages 40-53, DOI: https://doi.org/10.15826/jtr.2022.8.
• Jadranka N. Đurović Todorović & Marina S. Đorđević & Milica B. Ristić Cakić, 2022, "Do the Effective Tax Incentives Reduce Tax Revenues? Investigating the Paradox of Corporate Income Tax in Serbia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 2, pages 108-126, DOI: https://doi.org/10.15826/jtr.2022.8.
• Sumarno Manrejo & Tri Yulaeli, 2022, "Tax Compliance Model Based on Taxpayers Planned Behavior in Indonesia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 3, pages 298-311, DOI: https://doi.org/10.15826/jtr.2022.8.
• DOBRA Iulian Bogdan, 2022, "Ï»¿The Efficiency Of Financial-Fiscal Control - An Objective Necessity Of The Romanian Society," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 24, pages 1-13.
• Dirk Krueger & Hanming Fang, 2022, "The Affordable Care Act After a Decade: Its Impact on the Labor Market and the Macro Economy," Annual Review of Economics, Annual Reviews, volume 14, issue 1, pages 453-494, August, DOI: 10.1146/annurev-economics-051420-11.
• Tomáš Krulický & Thomas Schmallowsky, 2022, "Tax systems and their differences in use in selected countries, digitalization of a tax system," International Journal of Economic Sciences, European Research Center, volume 11, issue 1, pages 47-67, April.
• Federico Bennett & Giselle Montamat & Francisco Roch, 2022, "Robust Optimal Macroprudential Policy," Working Papers, Red Nacional de Investigadores en Economía (RedNIE), number 141, May.
• Nikos Tsakiris & Panos Hatzipanayotou & Michael S. Michael, 2022, "Tradable Emission Permits and Strategic Capital Taxation," DEOS Working Papers, Athens University of Economics and Business, number 2201, Jan.
• Inna Tomashuk, 2022, "Development Of Entrepreneurship In Ukraine In The Conditions Of European Integration," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", volume 3, issue 2, DOI: 110.30525/2661-5169/2022-2-5.
• Philipp Krug, 2022, "Optimal Estate Taxation: More (about) Heterogeneity across Dynasties," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 217, May.
• Francesco Berardini & Fabrizio Renzi, 2022, "Mind the Gap! The (unexpected) impact of COVID-19 pandemic on VAT revenue in Italy," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 669, Feb.
• Carmiña O. Vargas & Julian A. Parra-Polania, 2022, "Relevance of the collateral constraint form in the analysis of financial crisis interventions," Borradores de Economia, Banco de la Republica de Colombia, number 1190, Jan, DOI: 10.32468/be.1190.
• Jiaqi Chen & Sang‐Ho Lee & Timur K. Muminov, 2022, "R&D spillovers, output subsidies, and privatization in a mixed duopoly: Flexible versus irreversible R&D investments," Bulletin of Economic Research, Wiley Blackwell, volume 74, issue 3, pages 879-899, July, DOI: 10.1111/boer.12324.
• Barbara Annicchiarico & Valentina Antonaroli & Alessandra Pelloni, 2022, "Optimal factor taxation in a scale free model of vertical innovation," Economic Inquiry, Western Economic Association International, volume 60, issue 2, pages 794-830, April, DOI: 10.1111/ecin.13033.
• Marie‐Louise Leroux & Pierre Pestieau, 2022, "Age‐related taxation of bequests in the presence of a dependency risk," Journal of Public Economic Theory, Association for Public Economic Theory, volume 24, issue 1, pages 92-119, February, DOI: 10.1111/jpet.12539.
• Yukihiro Nishimura & Pierre Pestieau, 2022, "Old age or dependence: Which social insurance?," Journal of Public Economic Theory, Association for Public Economic Theory, volume 24, issue 4, pages 639-652, August, DOI: 10.1111/jpet.12571.
• Ding Kai & Rebessi Filippo, 2022, "Front-Loading Agricultural Subsidies: Quantifying Public Savings," The B.E. Journal of Macroeconomics, De Gruyter, volume 22, issue 2, pages 517-545, June, DOI: 10.1515/bejm-2021-0065.
• Chang Bo Hyun & Chang Yongsung & Kim Sun-Bin, 2022, "Equilibrium Tax Rates under Ex-ante Heterogeneity and Income-dependent Voting," The B.E. Journal of Macroeconomics, De Gruyter, volume 22, issue 2, pages 547-573, June, DOI: 10.1515/bejm-2020-0274.
• Xu Lili & Lee Sang-Ho, 2022, "Corporate Profit Tax and Strategic Corporate Social Responsibility Under Foreign Acquisition," The B.E. Journal of Theoretical Economics, De Gruyter, volume 22, issue 1, pages 123-151, January, DOI: 10.1515/bejte-2020-0028.
• Zimper Alexander & Molefinyane Mpoifeng, 2022, "When is Knowledge Acquisition Socially Beneficial in the Laffont–Tirole Regulatory Framework?," The B.E. Journal of Theoretical Economics, De Gruyter, volume 22, issue 1, pages 233-266, January, DOI: 10.1515/bejte-2020-0069.
• Ionela POPA, 2022, "Tax And Budgetary Sustainability – Current And Future Perspectives," Contemporary Economy Journal, Constantin Brancoveanu University, volume 7, issue 4, pages 162-166.
• Brendon, C., 2022, "Optimal Nonlinear Savings Taxation," Cambridge Working Papers in Economics, Faculty of Economics, University of Cambridge, number 2221, Mar.
• Shapiro, Joseph S., 2022, "Regulating Untaxable Externalities: Are Vehicle Air Pollution Standards Effective and Efficient?," Department of Agricultural & Resource Economics, UC Berkeley, Working Paper Series, Department of Agricultural & Resource Economics, UC Berkeley, number qt36p5q6xv, Dec.
• Anna D'Annunzio & Antonio Russo, 2022, "Welfare-Enhancing Taxation and Price Discrimination," CESifo Working Paper Series, CESifo, number 10007.
• Spencer Bastani & Sebastian Koehne, 2022, "How Should Consumption Be Taxed?," CESifo Working Paper Series, CESifo, number 10038.
• Marcus Berliant & Pierre C. Boyer, 2022, "Politics and Income Taxes: Progress and Progressivity," CESifo Working Paper Series, CESifo, number 10041.
• Mark R. Jacobsen & James M. Sallee & Joseph S. Shapiro & Arthur A. van Benthem, 2022, "Regulating Untaxable Externalities: Are Vehicle Air Pollution Standards Effective and Efficient?," CESifo Working Paper Series, CESifo, number 10132.
• Kevin Spiritus & Etienne Lehmann & Sander Renes & Floris Zoutman, 2022, "Optimal Taxation with Multiple Incomes and Types," CESifo Working Paper Series, CESifo, number 9534.
• António Afonso & Ana Venâncio, 2022, "Local Property Tax Reform and Municipality Spending Efficiency," CESifo Working Paper Series, CESifo, number 9538.
• Don Fullerton & Chi L. Ta, 2022, "What Determines Effectiveness of Renewable Energy Standards? General Equilibrium Analytical Model and Empirical Analysis," CESifo Working Paper Series, CESifo, number 9565.
• Thomas Eichner & Marco Runkel, 2022, "Non-Paternalistic Foundation of Sugar Taxation and Missing Markets for Sugar Content," CESifo Working Paper Series, CESifo, number 9583.
• Shafik Hebous & Michael Keen, 2022, "Pareto-Improving Minimum Corporate Taxation," CESifo Working Paper Series, CESifo, number 9633.
• Cathrine Hagem & Snorre Kverndokk & Eric Nævdal & Knut Einar Rosendahl, 2022, "Policies for Electrification of the Car Fleet in the Short and Long Run - Subsidizing Electric Vehicles or Subsidizing Charging Stations?," CESifo Working Paper Series, CESifo, number 9735.
• António Afonso & José Alves, 2022, "Are Fiscal Consolidation Episodes Helpful for Public Sector Efficiency?," CESifo Working Paper Series, CESifo, number 9761.
• Lucas Menescal & José Alves, 2022, "Optimal Threshold Taxation: An Empirical Investigation for Developing Economies," CESifo Working Paper Series, CESifo, number 9782.
• Kaisa Kotakorpiⓡ & Tuomas Nurminenⓡ & Topi Miettinen ⓡ & Satu Metsälampiⓡ & Kaisa Kotakorpi, 2022, "Bearing the Burden - Implications of Tax Reporting Institutions and Image Concerns on Evasion and Incidence," CESifo Working Paper Series, CESifo, number 9791.
• Esteban Muñoz Sobrado, 2022, "Taxing Moral Agents," CESifo Working Paper Series, CESifo, number 9867.
• Marie-Noëlle Lefebvre & Etienne Lehmann & Michaël Sicsic, 2022, "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," CESifo Working Paper Series, CESifo, number 9879.
• Anna D'Annunzio & Antonio Russo, 2022, "Ad Valorem Taxation in a Multiproduct Monopoly," CESifo Working Paper Series, CESifo, number 9881.
• Antoine Ferey & Benjamin B. Lockwood & Dmitry Taubinsky, 2022, "Sufficient Statistics for Nonlinear Tax Systems with General Across-Income Heterogeneity," CESifo Working Paper Series, CESifo, number 9958.
• Spencer Bastani & Firouz Gahvari & Luca Micheletto, 2022, "Nonlinear Taxation of Income and Education in the Presence of Income-Misreporting," CESifo Working Paper Series, CESifo, number 9987.
• Mathias Mier & Jacqueline Adelowo & Valeriya Azarova, 2022, "Endogenous Technological Change in Power Markets," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 373.
• Mathias Mier & Jacqueline Adelowo, 2022, "Taxation of Carbon Emissions with Social and Private Discount Rates," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 374.
• Mathias Mier & Jacqueline Adelowo & Christoph Weissbart, 2022, "Complementary Taxation of Carbon Emissions and Local Air Pollution," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 375.
• Juan Gozalo Zapata & C�sar Antonio Arismendi & Manuel Molina & Juan Jos� Figueroa Maya, 2022, "Análisis del mercado de bebidas alcohólicas de Bolívar: Propuestas para hacer más eficientes sus finanzas públicas," Informes de Investigación, Fedesarrollo, number 20738, Dec.
• Richard Jaimes; Ed Westerhout & Ed Westerhout, 2022, "Optimal policies in an aging society," Vniversitas Económica, Universidad Javeriana - Bogotá, volume 0, issue 0, pages 1-34.
• Boadway, Robin & Pestieau, Pierre, 2022, "The Wealth Tax and the Tax Mix," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2022007, Feb.
• Nishimura, Yukihiro & Pestieau, Pierre, 2022, "Old age or dependence. Which social insurance?," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 3195, Jan.
• Henry de Frahan, Lancelot & Maniquet, François, 2022, "Preference responsibility versus poverty reduction in the taxation of labor incomes," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 3199, Jan, DOI: https://doi.org/10.1016/j.jpubeco.2.
• Hellwig, Christian & Werquin, Nicolas, 2022, "A Fair Day's Pay for a Fair Day's Work: Optimal Tax Design as Redistributional Arbitrage," CEPR Discussion Papers, Centre for Economic Policy Research, number 16863, Jan.
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• Lefebvre, Marie-Noëlle & Lehmann, Etienne & Sicsic, Michaël, 2022, "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter!," CEPR Discussion Papers, Centre for Economic Policy Research, number 17540, Sep.