Research classified by Journal of Economic Literature (JEL) codes

2023

• 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.
• Mar a Cadaval Sampedro & Alberto Vaquero Garc a, 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.
• Mr. Michael Keen & Ms. Li Liu & Hayley Pallan, 2023, "International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax," IMF Working Papers, International Monetary Fund, number 2023/159, 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.
• Max Franks & Ottmar Edenhofer, 2023, "Optimal Wealth Taxation When Wealth Is More Than Just Capital," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 79, issue 3, pages 175-207, DOI: 10.1628/fa-2023-0011.
• Tuna Abay & Simone Moriconi, 2023, "Managerial Firms, Taxation, and Welfare," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 179, issue 2, pages 340-380, DOI: 10.1628/jite-2023-0030.
• Siew Ling Yew & Jie Zhang, 2023, "Health externalities to productivity and efficient health subsidies," Monash Economics Working Papers, Monash University, Department of Economics, number 2023-13, Oct.
• Alain Babatounde & Bart Capeau & Romain Houssa, 2023, "Welfare effects of indirect tax policies in West Africa," DeFiPP Working Papers, University of Namur, Development Finance and Public Policies, number 2301, May.
• Roger Gordon, 2024, "Fiscal Federalism and the Role of the Income Tax," NBER Chapters, National Bureau of Economic Research, Inc, "Policy Responses to Tax Competition".
• Louis Kaplow, 2023, "Optimal Income Taxation and Charitable Giving," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 38".
• Christopher Conlon & Nirupama L. Rao, 2023, "The Cost of Curbing Externalities with Market Power: Alcohol Regulations and Tax Alternatives," NBER Working Papers, National Bureau of Economic Research, Inc, number 30896, Jan.
• Mikhail Golosov & Ilia Krasikov, 2023, "The Optimal Taxation of Couples," NBER Working Papers, National Bureau of Economic Research, Inc, number 31140, Apr.
• Shang-Jin Wei & Jianhuan Xu & Ge Yin & Xiaobo Zhang, 2023, "Mild Government Failure," NBER Working Papers, National Bureau of Economic Research, Inc, number 31178, Apr.
• Daron Acemoglu & Todd Lensman, 2023, "Regulating Transformative Technologies," NBER Working Papers, National Bureau of Economic Research, Inc, number 31461, Jul.
• Abdoulaye Ndiaye & Kyle F. Herkenhoff & Abdoulaye Cisse & Alessandro Dell'Acqua & Ahmadou Aly Mbaye, 2023, "How to Fund Unemployment Insurance with Informality and False Claims: Evidence From Senegal," NBER Working Papers, National Bureau of Economic Research, Inc, number 31571, Aug.
• 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.
• Roger H. Gordon, 2023, "Fiscal Federalism and the Role of the Income Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 31755, Oct.
• James R. Hines Jr., 2023, "Evaluating Tax Harmonization," NBER Working Papers, National Bureau of Economic Research, Inc, number 31900, Nov.
• Joao Guerreiro & Sergio Rebelo & Pedro Teles, 2023, "Regulating Artificial Intelligence," NBER Working Papers, National Bureau of Economic Research, Inc, number 31921, Nov.
• Elena N. Gorbunova, 2023, "Improving Russia’s Tax Policy in the Oil Production Taxation Field amid the World Economic Development," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 521-532, September.
• 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.
• Fatih Guvenen & Gueorgui Kambourov & Burhan Kuruscu & Sergio Ocampo & Daphne Chen, 2023, "Use It or Lose It: Efficiency and Redistributional Effects of Wealth Taxation," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 138, issue 2, pages 835-894.
• 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.
• Eduardo Dávila & Benjamin Hébert, 2023, "Optimal Corporate Taxation Under Financial Frictions," The Review of Economic Studies, Review of Economic Studies Ltd, volume 90, issue 4, pages 1893-1933.
• Arnaud Costinot & Iván Werning, 2023, "Robots, Trade, and Luddism: A Sufficient Statistic Approach to Optimal Technology Regulation," The Review of Economic Studies, Review of Economic Studies Ltd, volume 90, issue 5, pages 2261-2291.
• Victor Barros & Joao Tovar Jalles & Joaquim Miranda Sarmento, 2023, "Drivers of the Tax Effort: Evidence from a Large Panel," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, volume 65, issue 1, pages 96-136, March, DOI: 10.1057/s41294-022-00187-2.
• Michael Mamo, 2023, "Direct Versus Indirect Taxes and State Income Growth: 1991–2015," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, volume 49, issue 4, pages 516-548, October, DOI: 10.1057/s41302-023-00254-1.
• Rubén Castro, 2023, "Optimal unemployment accounts based on observable parameters," The Geneva Risk and Insurance Review, Palgrave Macmillan;International Association for the Study of Insurance Economics (The Geneva Association), volume 48, issue 2, pages 260-270, September, DOI: 10.1057/s10713-023-00083-4.
• Niklas Gohl, 2023, "Working Longer, Working Stronger? The Forward-Looking Effects of Increasing the Retirement Age on (Un)employment Behaviour," CEPA Discussion Papers, Center for Economic Policy Analysis, number 63, Mar, DOI: 10.25932/publishup-58527.
• Doi, Naoshi & Kono, Tatsuhito & Suzaki, Izumo, 2023, "Optimizing Multiple Airport Charges with Endogenous Airline Quality Considering the Marginal Cost of Public Funds," MPRA Paper, University Library of Munich, Germany, number 116176, Jan.
• Ekpeyong, Paul & Adewoyin, David, 2023, "Financial development, taxation and economic growth in sub-sahara africa," MPRA Paper, University Library of Munich, Germany, number 117739, Jun.
• Pashchenko, Svetlana & Porapakkarm, Ponpoje & Jang, Youngsoo, 2023, "Mortality Regressivity and Pension Design," MPRA Paper, University Library of Munich, Germany, number 117936, Jul.
• Berliant, Marcus & Boyer, Pierre, 2023, "Politics and income taxes: progress and progressivity," MPRA Paper, University Library of Munich, Germany, number 118099, Jul.
• Bournakis, Ioannis & Tsionas, Mike G., 2023, "A Non-Parametric Estimation of Productivity with Idiosyncratic and Aggregate Shocks: The Role of Research and Development (R&D) and Corporate Tax," MPRA Paper, University Library of Munich, Germany, number 118100, Jul.
• Hargaden, Enda & Hanson, Andrew & Harris, Matthew, 2023, "The Optimal Taxation of Network Goods," MPRA Paper, University Library of Munich, Germany, number 118661, Aug.
• Cascavilla, Alessandro, 2023, "Negotiated transfer pricing and uncertain regulation: a simulated trust game approach," MPRA Paper, University Library of Munich, Germany, number 118703.
• Pessey, Snowdein, 2023, "Effects of Petroleum Deregulation and Petroleum Taxation Policies On Inflation In Ghana," MPRA Paper, University Library of Munich, Germany, number 120313, Oct.
• Gabriela Kukalová & Lukáš Moravec & Jana Hinke & Michaela Chladíková, 2023, "Recovery of Claims Arising from Abuse of Non-insurance Social Security Benefit System," Politická ekonomie, Prague University of Economics and Business, volume 2023, issue 5, pages 536-554, DOI: 10.18267/j.polek.1401.
• B. Kelsey Jack & Seema Jayachandran & Flavio Malagutti & Sarojini Rao, 2023, "Environmental Externalities and Free-Riding in the Household," Working Papers, Princeton University. Economics Department., number 2023-13, Aug.
• 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.
• Pedro Teles & João Guerreiro & Sérgio Rebelo, 2023, "Regulating Artificial Intelligence," Working Papers, Banco de Portugal, Economics and Research Department, number w202319.
• Pedro Teles & João Brogueira de Sousa, 2023, "Taxes and Migration Flows: Preferential Tax Schemes for High-Skill Immigrants," Working Papers, Banco de Portugal, Economics and Research Department, number w202321.
• Glenn P. Jenkins & Siamand Hesami & Osaid Alshamleh & Anastasiya Yarygina & Carola Pessino, 2023, "A Cost-Benefit Analysis Methodology for Administrative Prefilling of Value-Added Tax Returns: An Application for Chile," Development Discussion Papers, JDI Executive Programs, number 2023-10, Oct.
• Felix Bierbrauer & Pierre Boyer & Andreas Peichl & Daniel Weishaar, 2023, "The Taxation of Couples," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 405, Jun.
• Jonas Loebbing, 2023, "Redistributive Income Taxation with Directed Technical Change," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 420, Aug.
• Been-Lo Chen & Fei-Chi Liang, 2023, "Online Appendix to "Optimal Taxation in the Life Cycle with Human Capital Investment"," Online Appendices, Review of Economic Dynamics, number 22-128.
• Been-Lo Chen & Fei-Chi Liang, 2023, "Code and data files for "Optimal Taxation in the Life Cycle with Human Capital Investment"," Computer Codes, Review of Economic Dynamics, number 22-128, revised .
• Jacobsen, Mark & Sallee, James & Shapiro, Joseph & van Benthem, Arthur A., 2023, "Regulating Untaxable Externalities: Are Vehicle Air Pollution Standards Effective and Efficient?," RFF Working Paper Series, Resources for the Future, number 23-18, May.
• 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.
• Robert Gagné & Marianne Laurin & Pierre-Carl Michaud, 2023, "Comment les hauts revenus réagissent-ils à l’impôt sur le revenu?," Cahiers de recherche / Working Papers, Chaire de recherche Jacques-Parizeau en politiques économiques / Jacques-Parizeau Research Chair in Economic Policy, number 01.
• Maciej Dudek & Paweł Dudek & Konrad Walczyk, 2023, "Optimal Labour Income Taxation in Poland: The Case of High-Income Earners," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 1, pages 41-65.
• 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.
• Anna D’Annunzio & Antonio Russo, 2023, "Welfare-enhancing taxation and price discrimination," Working Papers, The University of Sheffield, Department of Economics, number 2023001, Jan.
• Panagiotis Nanos, 2023, "Minimum Wage Spillover Effects and Social Welfare in a Model of Stochastic Job Matching," Working Papers, The University of Sheffield, Department of Economics, number 2023004, Jan.
• Jolian McHardy, 2023, "Platform Models and Strategic Interaction on a Multi-Agent Transport Network," Working Papers, The University of Sheffield, Department of Economics, number 2023007, Mar.
• Anna D’Annunzio & Antonio Russo, 2023, "Negative Tax Incidence with Multiproduct Firms," Working Papers, The University of Sheffield, Department of Economics, number 2023008, Mar.
• Been-Lon Chen & Fei-Chi Liang, 2023, "Optimal Taxation in the Life Cycle with Human Capital Investment," IEAS Working Paper : academic research, Institute of Economics, Academia Sinica, Taipei, Taiwan, number 23-A006, Oct.
• Akira Yakita & Donglin Zhang, 2023, "Environmental policies with variable pollution intensity in a differentiated oligopoly," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, volume 25, issue 2, pages 269-283, April, DOI: 10.1007/s10018-022-00358-6.
• Yonghong Ma & Huili Ni & Xiaomeng Yang & Lingkai Kong & Chunmei Liu, 2023, "Government subsidies and total factor productivity of enterprises: a life cycle perspective," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 40, issue 1, pages 153-188, April, DOI: 10.1007/s40888-022-00292-6.
• 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.
• Alok Johri & Bidyut Talukdar, 2023, "Organizational capital and optimal Ramsey taxation," Indian Economic Review, Springer, volume 58, issue 1, pages 193-210, July, DOI: 10.1007/s41775-023-00163-2.
• Regina Ortmann & Erich Pummerer, 2023, "Distortional effects of separate accounting and formula apportionment on factor allocation," Journal of Business Economics, Springer, volume 93, issue 8, pages 1277-1307, October, DOI: 10.1007/s11573-022-01133-5.
• Christopher W. Kulp & Michael Kurtz & Charles Hunt & Matthew Velardi, 2023, "The distribution of wealth: an agent-based approach to examine the effect of estate taxation, skill inheritance, and the Carnegie Effect," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, volume 18, issue 2, pages 397-415, April, DOI: 10.1007/s11403-022-00372-7.
• Henk-Wim Boer & Egbert Jongen, 2023, "Optimal income support for lone parents in the Netherlands: are we there yet?," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, volume 21, issue 3, pages 573-589, September, DOI: 10.1007/s10888-023-09564-y.
• Alexander Tarasov & Robertas Zubrickas, 2023, "Optimal income taxation under monopolistic competition," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 76, issue 2, pages 495-523, August, DOI: 10.1007/s00199-022-01463-z.
• Niklas Elert & Dan Johansson & Mikael Stenkula & Niklas Wykman, 2023, "The evolution of owner-entrepreneurs’ taxation: five tax regimes over a 160-year period," Journal of Evolutionary Economics, Springer, volume 33, issue 2, pages 517-540, April, DOI: 10.1007/s00191-022-00798-z.
• Sangita Poddar & Tanmoyee Banerjee(Chatterjee) & Swapnendu Banerjee, 2023, "Taxation on duopoly e-commerce platforms and their search environments," SN Business & Economics, Springer, volume 3, issue 8, pages 1-20, August, DOI: 10.1007/s43546-023-00509-1.
• 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.
• Mphagahlele Ndlovu & Danie Schutte, 2023, "Using Interpretive Phenomenology to Understand the Tax Compliance Lived Experiences of Small Business Owners," Springer Books, Springer, chapter 0, in: Pieter W. Buys & Merwe Oberholzer, "Business Research", DOI: 10.1007/978-981-19-9479-1_11.
• Claire Borsenberger & Helmuth Cremer & Denis Joram & Jean-Marie Lozachmeur & Estelle Malavolti, 2023, "E-Commerce, Parcel Delivery and Environmental Policy," Topics in Regulatory Economics and Policy, Springer, chapter 0, in: Pier Luigi Parcu & Timothy J. Brennan & Victor Glass, "The Postal and Delivery Contribution in Hard Times", DOI: 10.1007/978-3-031-11413-7_10.
• Claire Borsenberger & Helmuth Cremer & Denis Joram & Jean-Marie Lozachmeur & Estelle Malavolti, 2023, "E-commerce and Parcel Delivery: Environmental Policy with Green Consumers," Topics in Regulatory Economics and Policy, Springer, in: Pier Luigi Parcu & Timothy J. Brennan & Victor Glass, "Postal Strategies", DOI: 10.1007/978-3-031-25362-1_15.
• Geir H. M. Bjertnæs, 2023, "Taxation of the rich and the cost of raising tax revenue," Discussion Papers, Statistics Norway, Research Department, number 1002, May.
• Reynier Limonta Montero & Daniel Reyna Parga, 2023, "Constructing a special tax regime for developing sciences, technologies and innovation in Cuba," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, volume 5, issue 3, pages 122-135, September, DOI: 10.9770/ird.2023.5.3(7).
• Anastasios G. Karantounias, 2023, "Doubts about the model and optimal policy," School of Economics Discussion Papers, School of Economics, University of Surrey, number 0423, Apr.
• António Afonso & José Alves, 2023, "Are fiscal consolidation episodes helpful for public sector efficiency?," Applied Economics, Taylor & Francis Journals, volume 55, issue 31, pages 3547-3560, July, DOI: 10.1080/00036846.2022.2115455.
• Benoît Walraevens, 2023, "Rawls’s maximin and optimal taxation theory," The European Journal of the History of Economic Thought, Taylor & Francis Journals, volume 30, issue 5, pages 860-882, September, DOI: 10.1080/09672567.2023.2248316.
• Hirofumi Takikawa, 2023, "Optimal Income Taxation and Formalization of the Informal Economy," Working Papers, Tokyo Center for Economic Research, number e189, Dec.

2022

• 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.
• 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.
• 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.
• Sukharev Andrey, 2022, "Russia'S Energy Security In The Gas Sector Under The New Reality Of Economic Sanction," Annals of marketing-mba, Department of Marketing, Marketing MBA (RSconsult), volume 2, July.
• Pravednikova Viktoriya, 2022, "Marketing In The Period Of Import Substitution," Annals of marketing-mba, Department of Marketing, Marketing MBA (RSconsult), volume 3, December.
• 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.