Research classified by Journal of Economic Literature (JEL) codes

2022

• 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.
• Attila Szora TAMAȘ & Ramona-Ionela HARAGUȘ & Dan Mihai MUREȘAN & Marian IRIMIA, 2022, "The Challenges of Prosumers," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 24, pages 147-162, November.
• 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.
• Brendon, C., 2022, "Optimal Nonlinear Savings Taxation," Janeway Institute Working Papers, Faculty of Economics, University of Cambridge, number 2210, 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, C.E.P.R. Discussion Papers, number 16863, Jan.
• Abraham, Arpad & Gottardi, Piero & Hubmer, Joachim & Mayr, Lukas, 2022, "Tax Wedges, Financial Frictions and Misallocation," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17526, Aug.
• Lefebvre, Marie-Noëlle & Lehmann, Etienne & Sicsic, Michaël, 2022, "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter!," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17540, Sep.
• Bloise, Gaetano & Reichlin, Pietro, 2022, "Low Safe Rates: A case for Dynamic Inefficiency?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17651, Nov.
• Jacobsen, Mark & Sallee, James & Shapiro, Joseph S. & van Benthem, Arthur, 2022, "Regulating Untaxable Externalities: Are Vehicle Air Pollution Standards Effective and Efficient?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17718, Dec.
• Robin Boadway & Pierre Pestieau, 2022, "The Wealth Tax and the Tax Mix," Canadian Tax Journal, Canadian Tax Foundation, volume 70, issue Supplemen, pages 185-208, DOI: https://doi.org/10.32721/ctj.2022.7.
• François Courtoy, 2022, "When Household Heterogeneity Matters Optimal Fiscal Policy in a Medium-Scale TANK Model," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2022009, Apr.
• Guillermo Santos, 2022, "Optimal fiscal and monetary policy with preference over safe assets," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2022021, Oct.
• Guillermo Santos, 2022, "Optimal fiscal policy and the Fiscal Theory of the Price Level," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2022022, Oct.
• Marius Clemens & Werner Röger, 2022, "Durable Consumption, Limited VAT Pass-Through and Stabilization Effects of Temporary VAT Changes," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 2004.
• Dávila, Eduardo & Walther, Ansgar, 2022, "Corrective regulation with imperfect instruments," Working Paper Series, European Central Bank, number 2723, Sep.
• Asuncion Arner Guerre, 2022, "The Extended Producer Responsibility for Waste Oils," International Journal of Energy Economics and Policy, Econjournals, volume 12, issue 2, pages 210-217, March.
• Maitra, Pushkar & Mitra, Sandip & Mookherjee, Dilip & Visaria, Sujata, 2022, "Evaluating the distributive effects of a micro-credit intervention," Journal of Development Economics, Elsevier, volume 158, issue C, DOI: 10.1016/j.jdeveco.2022.102896.
• Lu, Kelin, 2022, "Overreaction to capital taxation in saving decisions," Journal of Economic Dynamics and Control, Elsevier, volume 144, issue C, DOI: 10.1016/j.jedc.2022.104541.
• Sanz-Sanz, José Félix, 2022, "A full-fledged analytical model for the Laffer curve in personal income taxation," Economic Analysis and Policy, Elsevier, volume 73, issue C, pages 795-811, DOI: 10.1016/j.eap.2022.01.008.
• Lemelin, André & Savard, Luc, 2022, "What do CGE models have to say about fiscal reform?," Economic Analysis and Policy, Elsevier, volume 74, issue C, pages 758-774, DOI: 10.1016/j.eap.2022.04.003.
• Lu, Chun-Hui & Ueng, K.L. Glen & Chang, Juin-Jen, 2022, "Consumption indivisibility and the optimal tax mix," Economic Modelling, Elsevier, volume 112, issue C, DOI: 10.1016/j.econmod.2022.105845.
• Zhao, Zhiqi, 2022, "The optimal sales threshold separating taxpayers by size in China," Economic Modelling, Elsevier, volume 117, issue C, DOI: 10.1016/j.econmod.2022.105977.
• Eichner, Thomas & Pethig, Rüdiger, 2022, "Kantians defy the economists’ mantra of uniform Pigovian emissions taxes," Ecological Economics, Elsevier, volume 200, issue C, DOI: 10.1016/j.ecolecon.2022.107514.
• Häckner, Jonas & Herzing, Mathias, 2022, "Tax incidence in oligopolistic markets," Economics Letters, Elsevier, volume 213, issue C, DOI: 10.1016/j.econlet.2022.110352.
• Pei, Yun & Xie, Zoe, 2022, "Timing and time inconsistency in search models," Economics Letters, Elsevier, volume 220, issue C, DOI: 10.1016/j.econlet.2022.110846.
• Koehne, Sebastian & Sachs, Dominik, 2022, "Pareto-improving reforms of tax deductions," European Economic Review, Elsevier, volume 148, issue C, DOI: 10.1016/j.euroecorev.2022.104214.
• Westerhout, Ed & Meijdam, Lex & Ponds, Eduard & Bonenkamp, Jan, 2022, "Should we revive PAYG? On the optimal pension system in view of current economic trends," European Economic Review, Elsevier, volume 148, issue C, DOI: 10.1016/j.euroecorev.2022.104227.
• Kruse-Andersen, Peter Kjær & Sørensen, Peter Birch, 2022, "Optimal energy taxes and subsidies under a cost-effective unilateral climate policy: Addressing carbon leakage," Energy Economics, Elsevier, volume 109, issue C, DOI: 10.1016/j.eneco.2022.105928.
• Gavard, Claire & Voigt, Sebastian & Genty, Aurélien, 2022, "Using emissions trading schemes to reduce heterogeneous distortionary taxes: The case of recycling carbon auction revenues to support renewable energy," Energy Policy, Elsevier, volume 168, issue C, DOI: 10.1016/j.enpol.2022.113133.
• Hindriks, Jean & Serse, Valerio, 2022, "The incidence of VAT reforms in electricity markets: Evidence from Belgium," International Journal of Industrial Organization, Elsevier, volume 80, issue C, DOI: 10.1016/j.ijindorg.2021.102809.
• Paczos, Wojtek & Shakhnov, Kirill, 2022, "Defaulting on Covid debt," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 77, issue C, DOI: 10.1016/j.intfin.2022.101516.
• Miyazaki, Takeshi & Ishida, Ryo, 2022, "Estimating the elasticity of taxable income: Evidence from top Japanese taxpayers," Japan and the World Economy, Elsevier, volume 61, issue C, DOI: 10.1016/j.japwor.2022.101116.
• Papageorgiou, Stylianos, 2022, "Bank levy and household risk-aversion," Journal of Banking & Finance, Elsevier, volume 138, issue C, DOI: 10.1016/j.jbankfin.2022.106446.
• Lang, Ghislaine & Lanz, Bruno, 2022, "Climate policy without a price signal: Evidence on the implicit carbon price of energy efficiency in buildings," Journal of Environmental Economics and Management, Elsevier, volume 111, issue C, DOI: 10.1016/j.jeem.2021.102560.
• Hänsel, Martin C. & Franks, Max & Kalkuhl, Matthias & Edenhofer, Ottmar, 2022, "Optimal carbon taxation and horizontal equity: A welfare-theoretic approach with application to German household data," Journal of Environmental Economics and Management, Elsevier, volume 116, issue C, DOI: 10.1016/j.jeem.2022.102730.
• Lensman, Todd & Troshkin, Maxim, 2022, "Implications of uncertainty for optimal policies," Journal of Economic Theory, Elsevier, volume 199, issue C, DOI: 10.1016/j.jet.2021.105206.
• da Costa, Carlos E. & Maestri, Lucas J. & Santos, Marcelo R., 2022, "Redistribution with labor market frictions," Journal of Economic Theory, Elsevier, volume 201, issue C, DOI: 10.1016/j.jet.2022.105420.
• Chien, YiLi & Wen, Yi, 2022, "The determination of public debt under both aggregate and idiosyncratic uncertainty," Journal of Economic Theory, Elsevier, volume 203, issue C, DOI: 10.1016/j.jet.2022.105474.
• Bäuml, Matthias & Dette, Tilman & Pollmann, Michael, 2022, "Price and income effects of hospital reimbursements," Journal of Health Economics, Elsevier, volume 81, issue C, DOI: 10.1016/j.jhealeco.2021.102576.
• Martínez, Yolanda Ubago & Arzoz, Pedro Pascual & Arregui, Idoia Zabaleta, 2022, "Tax collection efficiency in OECD countries improves via decentralization, simplification, digitalization and education," Journal of Policy Modeling, Elsevier, volume 44, issue 2, pages 298-318, DOI: 10.1016/j.jpolmod.2022.03.003.
• Oliver, Xisco & Encabo, Isabel & Padilha, Giovanni & Piccoli, Luca, 2022, "Reducing the regressivity of indirect taxation in Brazil through a personalized value-added tax," Journal of Policy Modeling, Elsevier, volume 44, issue 5, pages 903-919, DOI: 10.1016/j.jpolmod.2022.09.002.
• Chari, V.V. & Pérez, Luis, 2022, "Comment on Iovino, La’O and Mascarenhas, “Optimal Monetary Policy and Disclosure with an Informationally-Constrained Central Banker”," Journal of Monetary Economics, Elsevier, volume 125, issue C, pages 173-181, DOI: 10.1016/j.jmoneco.2021.10.009.
• Margaret Frank, Mary & Hoopes, Jeffrey L. & Lester, Rebecca, 2022, "What determines where opportunity knocks? Political affiliation in the selection of Opportunity Zones," Journal of Public Economics, Elsevier, volume 206, issue C, DOI: 10.1016/j.jpubeco.2021.104588.
• Koeniger, Winfried & Zanella, Carlo, 2022, "Opportunity and inequality across generations," Journal of Public Economics, Elsevier, volume 208, issue C, DOI: 10.1016/j.jpubeco.2022.104623.
• Gross, Till & Klein, Paul, 2022, "Optimal tax policy and endogenous growth through innovation," Journal of Public Economics, Elsevier, volume 209, issue C, DOI: 10.1016/j.jpubeco.2022.104645.
• Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2022, "The effects of corporate taxes on small firms," Journal of Public Economics, Elsevier, volume 212, issue C, DOI: 10.1016/j.jpubeco.2022.104704.
• Fox, William F. & Hargaden, Enda Patrick & Luna, LeAnn, 2022, "Statutory incidence and sales tax compliance: Evidence from Wayfair," Journal of Public Economics, Elsevier, volume 213, issue C, DOI: 10.1016/j.jpubeco.2022.104716.
• Kindsgrab, Paul M., 2022, "Do higher income taxes on top earners trickle down? A local labor markets approach," Journal of Public Economics, Elsevier, volume 214, issue C, DOI: 10.1016/j.jpubeco.2022.104689.
• Boadway, Robin & Cuff, Katherine, 2022, "A generalization of the Deaton-Hellwig results on uniform commodity taxation," Journal of Public Economics, Elsevier, volume 214, issue C, DOI: 10.1016/j.jpubeco.2022.104731.
• Charité, Jimmy & Fisman, Raymond & Kuziemko, Ilyana & Zhang, Kewei, 2022, "Reference points and redistributive preferences: Experimental evidence," Journal of Public Economics, Elsevier, volume 216, issue C, DOI: 10.1016/j.jpubeco.2022.104761.
• Chen, Hong & Gangopadhyay, Partha & Singh, Baljeet & Shankar, Sriram, 2022, "Measuring preferences for energy efficiency in ACI and EU nations and uncovering their impacts on energy conservation," Renewable and Sustainable Energy Reviews, Elsevier, volume 156, issue C, DOI: 10.1016/j.rser.2021.111944.
• Tchorzewska, K.B. & Garcia-Quevedo, J. & Martinez-Ros, E., 2022, "The heterogeneous effects of environmental taxation on green technologies," Research Policy, Elsevier, volume 51, issue 7, DOI: 10.1016/j.respol.2022.104541.
• Nguyen, Trang Thi Thuy & Pham, Binh Thai & Prior, Diego & van Hemmen, Stefan, 2022, "Performance of tax simplification around the world: A panel frontier analysis," Socio-Economic Planning Sciences, Elsevier, volume 80, issue C, DOI: 10.1016/j.seps.2021.101154.
• D'Inverno, Giovanna & Moesen, Wim & De Witte, Kristof, 2022, "Local government size and service level provision. Evidence from conditional non-parametric analysis," Socio-Economic Planning Sciences, Elsevier, volume 81, issue C, DOI: 10.1016/j.seps.2020.100917.
• Begona Dominguez & Pedro Gomis-Porqueras, 2022, "Normalizing the Central Bank's Balance Sheet: Implications for Inflation and Debt Dynamics," CAMA Working Papers, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University, number 2022-39, May.
• Griffith, Rachel & O’Connell, Martin & Smith, Kate, 2022, "Price floors and externality correction," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 124244, Aug.
• Gorbunova, Elena N., 2022, "Transformación de la normativa tributaria de la industria petrolera en las condiciones económicas actuales," El Trimestre Económico, Fondo de Cultura Económica, volume 89, issue 356, pages 1103-1120, octubre-d, DOI: https://doi.org/10.20430/ete.v89i35.
• Ho Huy Tuu, 2022, "The role of impulsiveness and habit strength in reducing food waste," Journal of Asian Business and Economic Studies, Emerald Group Publishing Limited, volume 30, issue 4, pages 257-269, November, DOI: 10.1108/JABES-03-2022-0053.
• Quoc Hung Nguyen, 2022, "Revisiting Uzawa–Lucas with public human capital spending and productivity heterogeneity," Studies in Economics and Finance, Emerald Group Publishing Limited, volume 40, issue 2, pages 373-391, July, DOI: 10.1108/SEF-03-2022-0149.
• Younis A. Battal Saleh, 2022, "Evaluating the Quality of Corporations' Commitment to their Economic Responsibilities: A Theoretical Study to Enrich the Thought of CSR," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 214-238.
• Younis A. Battal Saleh, 2022, "Evaluating the Quality of Corporations' Commitment to their Economic Responsibilities: A Theoretical Study to Enrich the Thought of CSR," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 12, issue 3, pages 141-180.
• Anel Rodríguez Quinto & Luis Antonio Foncerrada Pascal, 2022, "The Mexican Tax on Alcoholic Beverages: Reasons to Change It," Economía: teoría y práctica, Universidad Autónoma Metropolitana, México, volume 57, issue 2, pages 193-214, Julio-Dic, DOI: 10.24275/ETYPUAM/NE/572022/Rodrigue.
• Raúl Barutch Pimienta Gallardo & Alejandro Mungaray Lagarda & Marco Tulio Ocegueda Hernández, 2022, "Eficiencia del gasto público entre las universidades mexicanas y sus determinantes: Análisis Envolvente de Datos (AED) con aplicación de modelos semi-paramétricos en dos etapas," Economía: teoría y práctica, Universidad Autónoma Metropolitana, México, volume 57, issue 2, pages 95-120, Julio-Dic, DOI: 10.24275/ETYPUAM/NE/572022/Pimienta.
• Alexander Leodolter & Savina Princen & Aleksander Rutkowski, 2022, "Immovable Property Taxation for Sustainable and Inclusive Growth," European Economy - Discussion Papers, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 156, Jan.
• Alexander Leodolter & Aleksander Rutkowski, 2022, "The Fiscal and Distributional Effects of Removing Mortgage Interest Tax Relief in EU Member States," European Economy - Economic Briefs, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 072, Oct.
• Elias Ilin & Samantha dup Shampine & Ellyn Terry, 2022, "Does Access to Free Pre-Kindergarten Increase Maternal Labor Supply?," FRB Atlanta Working Paper, Federal Reserve Bank of Atlanta, number 2022-3, Feb, DOI: 10.29338/wp2022-03.
• Daniel R. Carroll & Sewon Hur, 2022, "On the Distributional Effects of International Tariffs," Globalization Institute Working Papers, Federal Reserve Bank of Dallas, number 413, Jan, revised 29 Mar 2023, DOI: 10.24149/gwp413r1.
• Bernardino Adão & Borghan N. Narajabad & Ted Temzelides, 2022, "Renewable Technology Adoption Costs and Economic Growth," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2022-045, Jul, DOI: 10.17016/FEDS.2022.045.
• Axelle Ferrière & Philipp Grübener & Gaston Navarro & Oliko Vardishvili, 2022, "On the optimal design of transfers and income-tax progressivity," International Finance Discussion Papers, Board of Governors of the Federal Reserve System (U.S.), number 1350, Aug, DOI: 10.17016/IFDP.2022.1350.
• Christian Hellwig & Nicolas Werquin, 2022, "A Fair Day's Pay for a Fair Day's Work: Optimal Tax Design as Redistributional Arbitrage," Working Paper Series, Federal Reserve Bank of Chicago, number WP 2022-03, Jan, DOI: 10.21033/wp-2022-03.
• YiLi Chien & Yi Wen, 2022, "The Ramsey Steady-State Conundrum in Heterogeneous-Agent Economies," Working Papers, Federal Reserve Bank of St. Louis, number 2022-009, Apr, revised 29 May 2024, DOI: 10.20955/wp.2022.009.
• Sebastian Castillo, 2022, "Tax Policy Design in a Hierarchical Model with Occupational Decisions," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 2, Nov.
• Kaisa Kotakorpi & Tuomas Nurminen & Topi Miettinen & Satu Metsälampi, 2022, "Bearing the burden – Implications of tax reporting institutions and image concerns on evasion and incidence," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 3, Nov.
• Olga A. Sinenko & Alexey Yu. Domnikov, 2022, "Property Taxation of Companies in Territories With a Special Economic Status," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 74-85, June, DOI: 10.31107/2075-1990-2022-3-74-85.
• Pierre M. Picard & Alessandro Tampieri & Xi Wan, 2022, "Are Deregulated Airports More Efficient?," Working Papers - Economics, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa, number wp2022_18.rdf.
• Sergey G. Sinelnikov-Murylev & Nikolay S. Milogolov & Sergey G. Belev, 2022, "Tax Policy under Sanctions
  [Налоговая Политика В Условиях Санкций]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 9, pages 42-51, September.
• Sergey G. Sinelnikov-Murylev & Nikolay S. Milogolov & Sergey G. Belev, 2022, "Налоговая Политика В Условиях Санкций," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 9, pages 42-51, September.
• Maria Alessandra Antonelli & Valeria De Bonis & Angelo Castaldo & Alessandrao Gandolfo, 2022, "Sin goods taxation: an encompassing model," Public Finance Research Papers, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome, number 52, Apr.
• Ludovic A. Julien & Cyrinus Elegbede & Louis de Mesnard, 2022, "On preferences and taxation mechanisms in strategic bilateral exchange," Post-Print, HAL, number hal-03231294, DOI: 10.1007/s10058-021-00253-8.
• Georges Casamatta, 2023, "On the desirability of taxing bequests," Post-Print, HAL, number hal-03879870, DOI: 10.1007/s00712-022-00809-4.
• Marie-Noëlle Lefèbvre & Etienne Lehmann & Michaël Sicsic, 2022, "Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter !," Post-Print, HAL, number hal-03891550, Aug.
• Marie-Noëlle Lefèbvre & Etienne Lehmann & Michael Sicsic, 2022, "Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter !," Post-Print, HAL, number hal-03891565, Jun.
• Laurent Simula & Alain Trannoy, 2022, "Gini and Optimal Income Taxation by Rank," Post-Print, HAL, number hal-04000868, Aug, DOI: 10.1257/pol.20200272.

2021

• Nora Paulus & Patrice Pieretti & Benteng Zou, 2021, "Is a Dynamic Approach to Tax Games Relevant?," Annals of Economics and Statistics, GENES, issue 144, pages 113-138, DOI: https://doi.org/10.15609/annaeconst.
• Felix J. Bierbrauer & Pierre C. Boyer & Andreas Peichl, 2021, "Politically Feasible Reforms of Nonlinear Tax Systems," American Economic Review, American Economic Association, volume 111, issue 1, pages 153-191, January, DOI: 10.1257/aer.20190021.
• Jess Benhabib & Bálint Szőke, 2021, "Optimal Positive Capital Taxes at Interior Steady States," American Economic Journal: Macroeconomics, American Economic Association, volume 13, issue 1, pages 114-150, January, DOI: 10.1257/mac.20180191.
• Chunzan Wu & Dirk Krueger, 2021, "Consumption Insurance against Wage Risk: Family Labor Supply and Optimal Progressive Income Taxation," American Economic Journal: Macroeconomics, American Economic Association, volume 13, issue 1, pages 79-113, January, DOI: 10.1257/mac.20180125.
• Bettina Brüggemann, 2021, "Higher Taxes at the Top: The Role of Entrepreneurs," American Economic Journal: Macroeconomics, American Economic Association, volume 13, issue 3, pages 1-36, July, DOI: 10.1257/mac.20170441.
• Scott R. Baker & Stephanie Johnson & Lorenz Kueng, 2021, "Shopping for Lower Sales Tax Rates," American Economic Journal: Macroeconomics, American Economic Association, volume 13, issue 3, pages 209-250, July, DOI: 10.1257/mac.20190026.
• Louis Kaplow, 2021, "Market Power and Income Taxation," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 4, pages 329-354, November, DOI: 10.1257/pol.20200103.
• Florian Scheuer & Joel Slemrod, 2021, "Taxing Our Wealth," Journal of Economic Perspectives, American Economic Association, volume 35, issue 1, pages 207-230, Winter, DOI: 10.1257/jep.35.1.207.
• Alin IRIMIA & Attila TAMAS-SZORA & Iulian Bogdan DOBRA, 2021, "On Taxation of the Digital Economy. Where Are We Now and Where Are We Going?," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 23, pages 95-108, November.
• Evgeny Balatsky & Nataly Ekimova, 2021, "Progressive income tax as a driver for the development of high-tech industries in Russia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 7, issue 3, pages 212-230, DOI: https://doi.org/10.15826/jtr.2021.7.
• Stoyan Tanchev, 2021, "How the proportional income taxation increases inequality in Bulgaria," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 7, issue 3, pages 244-254, DOI: https://doi.org/10.15826/jtr.2021.7.
• Anna Kireenko, 2021, "Improving tax journal’s international visibility: Findings from literature review and faculty survey," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 7, issue 3, pages 267-283, DOI: https://doi.org/10.15826/jtr.2021.7.
• Dmitry Fedotov, 2021, "Tax burden and shadow economy growth in Russian regions," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 7, issue 3, pages 284-301, DOI: https://doi.org/10.15826/jtr.2021.7.
• Felix Bierbrauer & Aleh Tsyvinski & Nicolas Werquin, 2021, "Taxes and Turnout: When the Decisive Voter Stays at Home," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 071, Mar.
• Ruslan Gulidov & Dmitry Palazhchenko, 2021, "Comparison of Russian and Foreign Approaches to the Assessment of the Economic Efficiency of Investment Projects," Working Papers, The Eastern State Planning Center, number 350-00001-21/4, Dec, revised Apr 2022.
• Kritika Tekwani & Anil Rana & Rinku Raghuvanshi, 2021, "Impact of GST on Handicraft Exporters," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 156-173.
• Johanna Röhrs, 2021, "Income Taxation and Job Creation," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 208, Jun.
• Abdulaziz Ahmadani & Susanna Levina Middelberg & Merwe Oberholzer & Pieter Buys, 2021, "The Effects Of Covid-19 On Oil-Producing Economies: A Consideration Of Nigerian And Saudi Arabian Vat Increases," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Darío Serrano-Puente, 2021, "Optimal progressivity of personal income tax: a general equilibrium evaluation for Spain," Working Papers, Banco de España, number 2101, Jan.
• Patrick Macnamara & Myroslav Pidkuyko & Raffaele Rossi, 2021, "Marginal tax changes with risky investment," Working Papers, Banco de España, number 2116, Apr.
• Matthias Weber, 2021, "Behavioral optimal taxation: Aspirations," Journal of Behavioral Economics for Policy, Society for the Advancement of Behavioral Economics (SABE), volume 5, issue 1, pages 19-26, Septembre.
• Stevan Luković & Stefan Vržina & Milka Grbić & Miloš Pjanić, 2021, "The Neutrality Of Taxation Of Investment Projects In Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 66, issue 230, pages 101-134, July – Se.
• Sandro Shelegia & Massimo Motta, 2021, "The 'Kill Zone': Copying, Acquisition and Start-Ups' Direction of Innovation," Working Papers, Barcelona School of Economics, number 1253, May.
• Pierre Yared & Ricardo Nunes & Davide Debortoli, 2021, "The Commitment Benefit of Consols in Government Debt Management," Working Papers, Barcelona School of Economics, number 1254, May.
• Sang‐Ho Lee & Timur K. Muminov, 2021, "R&D Information sharing in a mixed duopoly and incentive subsidy for research joint venture competition," Bulletin of Economic Research, Wiley Blackwell, volume 73, issue 2, pages 154-170, April, DOI: 10.1111/boer.12239.
• Chih‐Hai Yang & Chia‐Hui Huang & Wei‐Hsuan Chang, 2021, "Does Reduction In The Tax Credit Rate Retard R&D Activity? Evidence From Taiwan'S R&D Tax Credit Reform In 2010," Contemporary Economic Policy, Western Economic Association International, volume 39, issue 2, pages 398-415, April, DOI: 10.1111/coep.12506.
• Julio Dávila, 2021, "Property rights and long‐run capital," Journal of Public Economic Theory, Association for Public Economic Theory, volume 23, issue 6, pages 1261-1286, December, DOI: 10.1111/jpet.12516.
• Brett Hollenbeck & Kosuke Uetake, 2021, "Taxation and market power in the legal marijuana industry," RAND Journal of Economics, RAND Corporation, volume 52, issue 3, pages 559-595, September, DOI: 10.1111/1756-2171.12384.
• Begoña Domínguez & Pedro Gomis‐Porqueras, 2021, "On the Time Inconsistency of Optimal Monetary and Fiscal Policies with Many Consumer Goods," Scandinavian Journal of Economics, Wiley Blackwell, volume 123, issue 1, pages 60-83, January, DOI: 10.1111/sjoe.12399.
• COMAN (LINTA) Mariana Luminita & BANICA Genifera Claudia, 2021, "Efficiency Of Fiscal Revenue Collection In Romania In The Period 2010-2019," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 73, issue Special, pages 49-63, December.
• Antonio Marsi & Emanuela Randon, 2021, "Tourist Tax and Ratings of Online Reviews," Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna, number wp1168, Dec.
• Wesley Routon Philip & Berry Reanna, 2021, "Accounting Education, Economics Education, and Opinions on Taxing the Wealthy," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 11, issue 3, pages 1-17, December, DOI: 10.1515/ael-2017-0041.
• Hubmann Maximilian, 2021, "Braucht Deutschland eine Wegzugsbesteuerung für Akademiker?: Zur steuerlichen Behandlung von Human- und Sachkapital beim Verlust des Besteuerungs-rechts vor dem Hintergrund von Äquivalenz- und Leistun," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 22, issue 1, pages 67-82, April, DOI: 10.1515/pwp-2020-0016.
• Peichl Andreas & Bierbrauer Felix & Sachs Dominik & Weishaar Daniel, 2021, "Mehrheitsfähige und wohlfahrtssteigernde Reformen des deutschen Steuer- und Transfersystems: Von Entzugsraten, Mittelstands- und Wohlstandsbäuchen," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 22, issue 3, pages 191-202, September, DOI: 10.1515/pwp-2021-0038.
• Genifera Claudia Bănică & Klejda Gabeshi, 2021, "Organization Of Fiscal Control-International Comparisons," Management Strategies Journal, Constantin Brancoveanu University, volume 51, issue 1, pages 15-24.
• Mariana-Luminița Coman (Linta), 2021, "The Efficiency Of Taxation In Selected European Union Member States," Medzinarodne vztahy (Journal of International Relations), Ekonomická univerzita, Fakulta medzinárodných vzťahov, volume 19, issue 4, pages 331-345.
• Azacis, Helmuts & Collie, David R., 2021, "A General Model of International Tax Competition with Applications," Cardiff Economics Working Papers, Cardiff University, Cardiff Business School, Economics Section, number E2021/31, Dec.
• Mariana Conte Grand & Alejandro Rasteletti, 2021, "Pérdidas de bienestar por imposición subóptima en los impuestos a las gasolinas en América Latina y el Caribe," CEMA Working Papers: Serie Documentos de Trabajo., Universidad del CEMA, number 821, Dec.
• Niklas Gohl & Peter Haan & Elisabeth Kurz & Felix Weinhardt, 2021, "Working life and human capital investment," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1753, Mar.
• Eric Bond & Thomas A. Gresik, 2021, "On the Incentive Compatibility of Universal Adoption of Destination-Based Cash Flow Taxation," CESifo Working Paper Series, CESifo, number 8836.
• Martin C. Hänsel & Max Franks & Matthias Kalkuhl & Ottmar Edenhofer, 2021, "Optimal Carbon Taxation and Horizontal Equity: A Welfare-Theoretic Approach with Application to German Household Data," CESifo Working Paper Series, CESifo, number 8931.
• Karl Schulz, 2021, "Redistribution of Return Inequality," CESifo Working Paper Series, CESifo, number 8996.
• Marie-Louise Leroux & Pierre Pestieau, 2021, "Age and Health Related Inheritance Taxation," CESifo Working Paper Series, CESifo, number 9004.
• Torben K. Mideksa, 2021, "Leadership and Climate Policy," CESifo Working Paper Series, CESifo, number 9054.
• Albert Jan Hummel, 2021, "Monopsony Power, Income Taxation and Welfare," CESifo Working Paper Series, CESifo, number 9128.
• Eckhard Janeba & Karl Schulz, 2021, "Nonlinear Taxation and International Mobility in General Equilibrium," CESifo Working Paper Series, CESifo, number 9132.
• Francesca Barigozzi & Helmuth Cremer & Jean-Marie Lozachmeur, 2021, "Gender Wage and Longevity Gaps and the Design of Retirement Systems," CESifo Working Paper Series, CESifo, number 9133.
• Don Fullerton & Shan He, 2021, "Do Market Failures Create a 'Durability Gap' in the Circular Economy?," CESifo Working Paper Series, CESifo, number 9171.
• Albert Jan Hummel, 2021, "Unemployment and Tax Design," CESifo Working Paper Series, CESifo, number 9177.
• Peter Kjær Kruse-Andersen & Peter Birch Sørensen, 2021, "Opimal Unilateral Climate Policy with Carbon Leakage at the Extensive and the Intensive Margin," CESifo Working Paper Series, CESifo, number 9185.
• Albert Jan Hummel & Vinzenz Ziesemer, 2021, "Food Subsidies in General Equilibrium," CESifo Working Paper Series, CESifo, number 9201.
• Spencer Bastani & Tomer Blumkin & Luca Micheletto, 2021, "Optimal Redistribution in the Presence of Signaling," CESifo Working Paper Series, CESifo, number 9210.
• Albert Jan Hummel, 2021, "Tax Curvature," CESifo Working Paper Series, CESifo, number 9220.
• Robin Boadway & Katherine Cuff, 2021, "Generalization of the Deaton Theorem: Piecewise Linear Income Taxation and Participation Decisions," CESifo Working Paper Series, CESifo, number 9265.
• Momi Dahan, 2021, "Social Construction and the Progressivity of Local Tax Relief," CESifo Working Paper Series, CESifo, number 9277.
• Alexander Tarasov & Robertas Zubrickas, 2021, "Optimal Income Taxation under Monopolistic Competition," CESifo Working Paper Series, CESifo, number 9309.
• Laurence Jacquet & Etienne Lehmann, 2021, "How to Tax Different Incomes?," CESifo Working Paper Series, CESifo, number 9324.
• Ngo Van Long, 2021, "Efficiency-Inducing Tax Credits for Charitable Donations when Taxpayers Have Heterogeneous Behavioral Norms," CESifo Working Paper Series, CESifo, number 9414.
• Mehmet Ayaz & Lea Fricke & Clemens Fuest & Dominik Sachs, 2021, "Who Should Bear the Burden of Covid-19 Related Fiscal Pressure? An Optimal Income Taxation Perspective," CESifo Working Paper Series, CESifo, number 9420.
• Mark J. Tremblay, 2021, "The Limits of Marketplace Fee Discrimination," CESifo Working Paper Series, CESifo, number 9440.
• Thomas Aronsson & Spencer Bastani & Khayyam Tayibov, 2021, "Social Exclusion and Optimal Redistribution," CESifo Working Paper Series, CESifo, number 9448.
• Zarko Kalamov, 2021, "Evaluating Marginal Internalities: A New Approach," CESifo Working Paper Series, CESifo, number 9476.