Research classified by Journal of Economic Literature (JEL) codes

2021

• 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 Leistungsfähigkeitsprinzip," 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.
• Maximilian Joseph Blömer & Przemyslaw Brandt & Florian Dorn & Clemens Fuest & Andreas Peichl, 2021, "Für mehr Beschäftigung und mehr steuerliche Entlastung für Familien: Ein Reformvorschlag zur Einkommensbesteuerung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 74, issue 10, pages 37-49, October.
• 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," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 358.
• Tomohiro Hirano & Joseph E. Stiglitz, 2021, "Land Speculation and Wobbly Dynamics with Endogenous Phase Transitions," Discussion Papers, Centre for Macroeconomics (CFM), number 2201, Dec.
• Advani, Arun & Tarrant, Hannah, 2021, "Behavioural responses to a wealth tax," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 577.
• Andrés Fernández & Daniel Guzmán & Ruy E. Lama & Carlos A. Vegh, 2021, "Procyclical fiscal policy and asset market incompleteness," Working Papers Central Bank of Chile, Central Bank of Chile, number 925, Sep.
• Anders Jensen & Pierre Bachas & Lucie Gadenne, 2021, "Informality, Consumption Taxes and Redistribution," CID Working Papers, Center for International Development at Harvard University, number 407, Sep.
• Ngo Van Long, 2021, "Efficiency-inducing tax credits for charitable donations when taxpayers have heterogeneous behavioral norms," CIRANO Working Papers, CIRANO, number 2021s-44, Dec.
• Tomohiro HIRANO & Joseph E. Stiglitz, 2021, "Land Speculation and Wobbly Dynamics with Endogenous Phase Transitions," CIGS Working Paper Series, The Canon Institute for Global Studies, number 21-009E, Dec.
• Pedro A. Cabra-Acela, 2021, "Rewarding good taxpayers, an effective mechanism?," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 19419, Jul.
• Fabi√°n Mauricio Rinc√≥n Jaimes, 2021, "Impacto de ganancias potenciales de traslado sobre decisi√≥n de cambio de r√©gimen pensional en Colombia," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 19561, Sep.
• Richard Jaimes, 2021, "Does idiosyncratic risk matter for climate policy?," Vniversitas Económica, Universidad Javeriana - Bogotá, volume 0, issue 0, pages 1-30.
• Richard Jaimes, 2021, "Optimal Climate and Fiscal Policy in an OLG economy," Vniversitas Económica, Universidad Javeriana - Bogotá, volume 0, issue 0, pages 1-63.
• Mark Horridge & Elizabeth L. Roos, 2021, "Effect of Gas Subsidies In Indonesia," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-317, Aug.
• Leroux, Marie-Louise & Pestieau, Pierre, 2021, "Age and health related inheritance taxation," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2021002, Apr.
• Canta, Chiara & Pestieau, Pierre & Schoenmaeckers, Jérôme, 2021, "Blood and Gender Bias in Informal Care within the Family?," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2021015, Nov.
• Dehez, Pierre, 2021, "1-convex transferable utility games, a reappraisal," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2021016, Nov.
• Pestieau, Pierre & Leroux, Marie-Louise, 2021, "Age-related taxation of bequests in the presence of a dependency risk," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 3182, Aug, DOI: https://doi.org/10.1111/jpet.12539.
• Hindriks, Jean & Serse, Valerio, 2021, "The Incidence of VAT Reforms in Electricity Markets: Evidence from Belgium," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 3188, May, DOI: https://doi.org/10.1016/j.ijindorg..
• Boadway, Robin & Pestieau, Pierre, 2021, "An Annual Wealth Tax: Pros and Cons," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 3189, Nov.
• Lanteri, Andrea & Rampini, Adriano A., 2022, "Constrained-Efficient Capital Reallocation," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15690, Jun.
• Brockmeyer, Anne & Estefan, Alejandro & Ramírez Arras, Karina & Suárez Serrato, Juan Carlos, 2022, "Taxing Property in Developing Countries: Theory and Evidence from Mexico," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15983, Jun.
• Cremer, Helmuth & Barigozzi, Francesca & Lozachmeur, Jean-Marie, 2021, "Gender wage and longevity gaps and the design of retirement systems," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16172, May.
• Reichlin, Pietro, 2021, "Redistributive Taxation With Skill Biased Technologies," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16226, Jun.
• Stantcheva, Stefanie & Ferroni, Matteo, 2021, "Perceptions of Racial Gaps, their Causes, and Ways to Reduce Them," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16529, Nov.
• Lehmann, Etienne & Jacquet, Laurence, 2021, "How to Tax Different Incomes?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16571, Sep.
• Grossman, Gene & Helpman, Elhanan & Lhuillier, Hugo, 2021, "Supply Chain Resilience: Should Policy Promote Diversification or Reshoring?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16588, Sep.
• Kumhof, Michael & Tideman, Nicolaus & Hudson, Michael & Goodhart, Charles, 2021, "Post-Corona Balanced-Budget Super-Stimulus: The Case for Shifting Taxes onto Land," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16652, Oct.
• Sachs, Dominik & Ayaz, Mehmet & Fricke, Lea & Fuest, Clemens, 2021, "Who should bear the burden of COVID-19 related ï¬ scal pressure? An optimal income taxation perspective," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16713, Nov.
• Moen, Espen R. & Bagger, Jesper & Vejlin, Rune, 2021, "Equilibrium Worker-Firm Allocations and the Deadweight Losses of Taxation," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16735, Nov.
• Ferriere, Axelle & Grübener, Philipp & Navarro, Gaston & Vardishvili, Oliko, 2021, "Larger transfers financed with more progressive taxes? On the optimal design of taxes and transfers," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16781, Dec.
• Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris, 2022, "Optimal Taxation with Multiple Incomes and Types," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16797, Jan.
• Pierre-Edouard Collignon, 2021, "No Regret Fiscal Reforms," Working Papers, Center for Research in Economics and Statistics, number 2021-20, Nov.
• Pierre-Edouard Collignon, 2021, "When is a life worth living? A dynastic efficiency criterion for fertility," Working Papers, Center for Research in Economics and Statistics, number 2021-21, Oct.
• Boris Chafwehé & François Courtoy, 2021, "Optimal Taxes and Transfers with Household Heterogeneity," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2021009, Apr.
• Zeckhauser, Richard, 2021, "Strategic sorting: the role of ordeals in health care," Economics and Philosophy, Cambridge University Press, volume 37, issue 1, pages 64-81, March.
• Eduardo Dávila & Ansgar Walther, 2021, "Corrective Regulation with Imperfect Instruments," Cowles Foundation Discussion Papers, Cowles Foundation for Research in Economics, Yale University, number 2295, Aug.
• Марияна Павлова-Бънова, 2021, "Фискална позиция на общините в условията на децентрализация в публичния сектор – актуални mроблеми и възможности за растеж," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 29, issue 1 Year 20, pages 369-405.
• Marius Clemens & Werner Röger, 2021, "Temporary VAT Reduction during the Lockdown," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1944.
• Chen, Yunmin & Chien, YiLi & Wen, Yi & Yang, C.C., 2021, "Should capital be taxed?," Economics Letters, Elsevier, volume 200, issue C, DOI: 10.1016/j.econlet.2021.109746.
• Femminis, Gianluca & Piccirilli, Giulio, 2021, "Efficient information acquisition with heterogeneous agents," Economics Letters, Elsevier, volume 207, issue C, DOI: 10.1016/j.econlet.2021.110025.
• Chen, Yunmin & Chien, YiLi & Wen, Yi & Yang, C.C., 2021, "Are unconditional lump-sum transfers a good idea?," Economics Letters, Elsevier, volume 209, issue C, DOI: 10.1016/j.econlet.2021.110088.
• Carli, Francesco & Gomis-Porqueras, Pedro, 2021, "Real consequences of open market operations: The role of limited commitment," European Economic Review, Elsevier, volume 132, issue C, DOI: 10.1016/j.euroecorev.2020.103639.
• Dhital, Saroj & Gomis-Porqueras, Pedro & Haslag, Joseph H., 2021, "Monetary and fiscal policy interactions in a frictional model of fiat money, nominal public debt and banking," European Economic Review, Elsevier, volume 139, issue C, DOI: 10.1016/j.euroecorev.2021.103861.
• Gottlieb, Charles & Onken, Joern & Valladares-Esteban, Arnau, 2021, "On the measurement of the elasticity of labour," European Economic Review, Elsevier, volume 139, issue C, DOI: 10.1016/j.euroecorev.2021.103879.
• Chien, YiLi & Wen, Yi, 2021, "Time-inconsistent optimal quantity of debt," European Economic Review, Elsevier, volume 140, issue C, DOI: 10.1016/j.euroecorev.2021.103913.
• Austmann, Leonhard M. & Vigne, Samuel A., 2021, "Does environmental awareness fuel the electric vehicle market? A Twitter keyword analysis," Energy Economics, Elsevier, volume 101, issue C, DOI: 10.1016/j.eneco.2021.105337.
• Lindholt, Lars, 2021, "Effects of higher required rates of return on the tax take in an oil province," Energy Economics, Elsevier, volume 98, issue C, DOI: 10.1016/j.eneco.2021.105265.
• Shao, Xiaokuai & White, Alexander, 2021, "Outsiders, insiders and interventions in the housing market," Journal of Comparative Economics, Elsevier, volume 49, issue 1, pages 110-134, DOI: 10.1016/j.jce.2020.05.004.
• Vossler, Christian A. & McKee, Michael & Bruner, David M., 2021, "Behavioral effects of tax withholding on tax compliance: Implications for information initiatives," Journal of Economic Behavior & Organization, Elsevier, volume 183, issue C, pages 301-319, DOI: 10.1016/j.jebo.2020.12.030.
• Treich, Nicolas & Yang, Yuting, 2021, "Public safety under imperfect taxation," Journal of Environmental Economics and Management, Elsevier, volume 106, issue C, DOI: 10.1016/j.jeem.2021.102421.
• Kornek, Ulrike & Klenert, David & Edenhofer, Ottmar & Fleurbaey, Marc, 2021, "The social cost of carbon and inequality: When local redistribution shapes global carbon prices," Journal of Environmental Economics and Management, Elsevier, volume 107, issue C, DOI: 10.1016/j.jeem.2021.102450.
• Stahn, Hubert & Tomini, Agnes, 2021, "Externality and common-pool resources: The case of artesian aquifers," Journal of Environmental Economics and Management, Elsevier, volume 109, issue C, DOI: 10.1016/j.jeem.2021.102493.
• van der Ploeg, Frederick & Rezai, Armon, 2021, "Optimal carbon pricing in general equilibrium: Temperature caps and stranded assets in an extended annual DSGE model," Journal of Environmental Economics and Management, Elsevier, volume 110, issue C, DOI: 10.1016/j.jeem.2021.102522.
• Saint-Paul, Gilles, 2021, "Pareto-improving structural reforms," Journal of Economic Theory, Elsevier, volume 194, issue C, DOI: 10.1016/j.jet.2021.105262.
• Dixon, Peter N. & Fox, Corbin A. & Kelley, Eric K., 2021, "To own or not to own: Stock loans around dividend payments," Journal of Financial Economics, Elsevier, volume 140, issue 2, pages 539-559, DOI: 10.1016/j.jfineco.2020.12.010.
• Heer, Burkhard & Rohrbacher, Stefan, 2021, "Endogenous longevity and optimal tax progressivity," Journal of Health Economics, Elsevier, volume 79, issue C, DOI: 10.1016/j.jhealeco.2021.102515.
• Tran, Chung & Wende, Sebastian, 2021, "On the marginal excess burden of taxation in an overlapping generations model," Journal of Macroeconomics, Elsevier, volume 70, issue C, DOI: 10.1016/j.jmacro.2021.103377.
• Appelbaum, Elie, 2021, "Improving the efficacy of carbon tax policies," Journal of Government and Economics, Elsevier, volume 4, issue C, DOI: 10.1016/j.jge.2021.100027.
• Majumder, Amita & Ray, Ranjan & Santra, Sattwik, 2021, "Should commodity tax rates be uniform across regions in a heterogeneous country? Evidence from India," Journal of Policy Modeling, Elsevier, volume 43, issue 6, pages 1310-1331, DOI: 10.1016/j.jpolmod.2021.03.007.
• Eerola, Essi & Harjunen, Oskari & Lyytikäinen, Teemu & Saarimaa, Tuukka, 2021, "Revisiting the effects of housing transfer taxes," Journal of Urban Economics, Elsevier, volume 124, issue C, DOI: 10.1016/j.jue.2021.103367.
• Pei, Yun & Xie, Zoe, 2021, "A quantitative theory of time-consistent unemployment insurance," Journal of Monetary Economics, Elsevier, volume 117, issue C, pages 848-870, DOI: 10.1016/j.jmoneco.2020.06.003.
• Hauk, Esther & Lanteri, Andrea & Marcet, Albert, 2021, "Optimal policy with general signal extraction," Journal of Monetary Economics, Elsevier, volume 118, issue C, pages 54-86, DOI: 10.1016/j.jmoneco.2021.01.002.
• Rothert, Jacek, 2021, "Strategic inefficiencies and federal redistribution during uncoordinated response to pandemic waves," European Journal of Political Economy, Elsevier, volume 69, issue C, DOI: 10.1016/j.ejpoleco.2021.102003.
• Bergstrom, Katy & Dodds, William, 2021, "The targeting benefit of conditional cash transfers," Journal of Public Economics, Elsevier, volume 194, issue C, DOI: 10.1016/j.jpubeco.2020.104330.
• Hansen, Emanuel, 2021, "Optimal income taxation with labor supply responses at two margins: When is an Earned Income Tax Credit optimal?," Journal of Public Economics, Elsevier, volume 195, issue C, DOI: 10.1016/j.jpubeco.2021.104365.
• Henry de Frahan, Lancelot & Maniquet, François, 2021, "Preference responsibility versus poverty reduction in the taxation of labor incomes," Journal of Public Economics, Elsevier, volume 197, issue C, DOI: 10.1016/j.jpubeco.2021.104386.
• Ando, Sakai, 2021, "Size-dependent policies and risky firm creation," Journal of Public Economics, Elsevier, volume 197, issue C, DOI: 10.1016/j.jpubeco.2021.104404.
• Cui, Xiaoyong & Gong, Liutang & Li, Wenjian, 2021, "Supply-side optimal capital taxation with endogenous wage inequality," Journal of Public Economics, Elsevier, volume 198, issue C, DOI: 10.1016/j.jpubeco.2021.104421.
• Bergstrom, Katy & Dodds, William, 2021, "Optimal taxation with multiple dimensions of heterogeneity," Journal of Public Economics, Elsevier, volume 200, issue C, DOI: 10.1016/j.jpubeco.2021.104442.
• Aronsson, Thomas & Johansson-Stenman, Olof, 2021, "A note on optimal taxation, status consumption, and unemployment," Journal of Public Economics, Elsevier, volume 200, issue C, DOI: 10.1016/j.jpubeco.2021.104458.
• Krueger, Dirk & Ludwig, Alexander & Villalvazo, Sergio, 2021, "Optimal taxes on capital in the OLG model with uninsurable idiosyncratic income risk," Journal of Public Economics, Elsevier, volume 201, issue C, DOI: 10.1016/j.jpubeco.2021.104491.
• Hines Jr., James R. & Keen, Michael J., 2021, "Certain effects of random taxes," Journal of Public Economics, Elsevier, volume 203, issue C, DOI: 10.1016/j.jpubeco.2021.104412.
• Fischer, Carolyn & Hübler, Michael & Schenker, Oliver, 2021, "More birds than stones – A framework for second-best energy and climate policy adjustments," Journal of Public Economics, Elsevier, volume 203, issue C, DOI: 10.1016/j.jpubeco.2021.104515.
• Giesecke, Matthias & Jäger, Philipp, 2021, "Pension incentives and labor supply: Evidence from the introduction of universal old-age assistance in the UK," Journal of Public Economics, Elsevier, volume 203, issue C, DOI: 10.1016/j.jpubeco.2021.104516.
• Gehrsitz, Markus & Saffer, Henry & Grossman, Michael, 2021, "The effect of changes in alcohol tax differentials on alcohol consumption," Journal of Public Economics, Elsevier, volume 204, issue C, DOI: 10.1016/j.jpubeco.2021.104520.
• Bagchi, Sutirtha & Dušek, Libor, 2021, "The effects of introducing withholding and third-party reporting on tax collections: Evidence from the U.S. state personal income tax," Journal of Public Economics, Elsevier, volume 204, issue C, DOI: 10.1016/j.jpubeco.2021.104537.
• Ricca, Leandro Telles & Jucá, Michele Nascimento & Hadad Junior, Eli, 2021, "Tax benefit and bankruptcy cost of debt," The Quarterly Review of Economics and Finance, Elsevier, volume 81, issue C, pages 82-92, DOI: 10.1016/j.qref.2021.05.003.
• Li, Mingzhi & Lien, Jaimie W. & Zheng, Jie, 2021, "Optimal subsidies in the competition between private and state-owned enterprises," International Review of Economics & Finance, Elsevier, volume 76, issue C, pages 1235-1244, DOI: 10.1016/j.iref.2019.11.011.
• Belmonte-Martin, Irene & Ortiz, Lidia & Polo, Cristina, 2021, "Local tax management in Spain: A study of the conditional efficiency of provincial tax agencies," Socio-Economic Planning Sciences, Elsevier, volume 78, issue C, DOI: 10.1016/j.seps.2021.101057.
• Heyndrickx, Christophe & Vanheukelom, Toon & Proost, Stef, 2021, "Distributional impact of a regional road pricing scheme in Flanders," Transportation Research Part A: Policy and Practice, Elsevier, volume 148, issue C, pages 116-139, DOI: 10.1016/j.tra.2021.03.014.
• De Borger, Bruno & Proost, Stef, 2021, "Road tolls, diverted traffic and local traffic calming measures: Who should be in charge?," Transportation Research Part B: Methodological, Elsevier, volume 147, issue C, pages 92-115, DOI: 10.1016/j.trb.2021.03.004.
• Tscharaktschiew, Stefan & Reimann, Felix, 2021, "On employer-paid parking and parking (cash-out) policy: A formal synthesis of different perspectives," Transport Policy, Elsevier, volume 110, issue C, pages 499-516, DOI: 10.1016/j.tranpol.2021.07.002.
• McKay, Alisdair & Reis, Ricardo, 2021, "Optimal automatic stabilizers," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 108180, Oct.
• Advani, Arun & Tarrant, Hannah, 2021, "Behavioural responses to a wealth tax," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 112695, Oct.
• Gohl, Niklas & Haan, Peter & Kurz, Elisabeth & Weinhardt, Felix Julian, 2021, "Working life and human capital investment," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 114422, Mar.
• Kaldor, Nicholas, 2021, "El papel de la tributación en el desarrollo económico," El Trimestre Económico, Fondo de Cultura Económica, volume 88, issue 352, pages 1215-1244, octubre-d, DOI: https://doi.org/10.20430/ete.v88i35.
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• Benedict Ikemefuna Uzoechina & Joseph Afolabi Ibikunle & Godwin Olasehinde-Williams & Festus Victor Bekun, 2021, "Illicit financial outflows, informal sector size and domestic resource mobilization in selected African countries," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, volume 39, issue 4, pages 1137-1159, October, DOI: 10.1108/JEAS-12-2020-0208.
• Thanatchaporn Jaruwanakul & Rawin Vongurai, 2021, "Determinants of Employee Innovative Behavior in Thai Real Estate Companies," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 303-317.
• Chompu Nuangjamnong, 2021, "Investigation of Factors Influencing Students’ Intention to Use Banking Services through Smartphone Devices during COVID-19 Pandemic," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 331-346.
• Kitikorn Dowpiset & Chompu Nuangjamnong, 2021, "An Investigation of Factors Affecting Intention to Comply Thailand PDPA with E-Services in Private University towards Social Media," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 374-393.
• N. Eriotis & S. Missiakoulis & I. Ntokas & M. Tzavaras & D. Vasiliou & E. Thalassinos, 2021, "Tax Αvoidance and Transfer Pricing: A VECM Regression Model," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 11, issue 1, pages 50-67.
• Dominika Wroblewska & Pawel Manczyk, 2021, "Taxation of Incomes of Athletes from Professional Practice of Sports under the Polish Tax Law," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 885-899.
• Elzbieta Jedruczyk, 2021, "The Determinants of Self-Employment - Evidence from Self-Employed Persons in Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2 - Part , pages 1014-1024.
• Joanna Bereznicka & Ludwik Wicki, 2021, "Do Farm Subsidies Improve Labour Efficiency in Farms in EU Countries?," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2 - Part , pages 925-937.
• Urszula Romaniuk & Krzysztof Malik, 2021, "Notional Interest Deduction – Impact on the Cost of Equity in Investment Projects," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4 - Part , pages 333-341.
• Rafal M. Szewczyk, 2021, "COVID-19 and its Impact on VAT Gap in the EU: Lessons from and for Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 655-666.
• Grazyna Kozun-Cieslak & Pavel Zdrazil, 2021, "Efficiency of Healthcare Systems in the European Union States – Who Performs Better – Bismarckians or Beveridgeans?," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 397-411.
• Valerie Vandermeulen & Werner Roeger, 2021, "Trend Capital when Goods and Capital Market Frictions Exist," European Economy - Discussion Papers, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 145, Jul.
• Luigi Iacobellis, 2021, "La tassazione dei redditi delle donne ed il principio di uguaglianza tributaria: la leva impositiva per la realizzazione e promozione dell?equit? fiscale di genere," ECONOMIA E SOCIET? REGIONALE, FrancoAngeli Editore, volume 0, issue 2, pages 82-94.
• Alves, Cassiano Breno Machado & Costa, Carlos Eugênio da & Moreira, Humberto Ataíde, 2021, "Intrahousehold inequality and the joint taxation of household earnings," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE), EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), number 825, Jul.
• Costa, Carlos Eugênio da & Maestri, Lucas Jóver & Santos, Marcelo Rodrigues dos, 2021, "Redistribution with labor market frictions," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE), EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), number 826, Oct.
• Stephie Fried & Kevin Novan & William B. Peterman, 2021, "Recycling Carbon Tax Revenue to Maximize Welfare," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2021-023, Apr, DOI: 10.17016/FEDS.2021.023.
• Elias Ilin & Sam Shampine & Ellyn Terry, 2021, "Does Access to Free Pre-Kindergarten Increase Maternal Labor Supply?," Research Working Paper, Federal Reserve Bank of Kansas City, number RWP 21-11, Nov, DOI: 10.18651/RWP2021-11.
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• Mark Colas & Robert McDonough, 2021, "Social Transfers and Spatial Distortions," Opportunity and Inclusive Growth Institute Working Papers, Federal Reserve Bank of Minneapolis, number 54, Nov, DOI: 10.21034/iwp.54.
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• Jacek Rothert, 2021, "Optimal federal transfers during uncoordinated response to a pandemic," GRAPE Working Papers, GRAPE Group for Research in Applied Economics, number 58.
• Osmel Manzano & Jose Luis Saboin, 2021, "Reverse Causality between Oil Policy and Fiscal Policy? The Venezuelan Experience," Energies, MDPI, volume 14, issue 9, pages 1-20, April.
• Thomas Aronsson & Olof Johansson-Stenman & Ronald Wendner, 2021, "Charity, Status, and Optimal Taxation: Welfarist and Non-Welfarist Approaches," Graz Economics Papers, University of Graz, Department of Economics, number 2021-06, Jun.
• Md. Shahbub Alam, 2021, "An Examination of Taxpayers Attitude towards Income Tax: A Case of Bangladesh," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr202, Sep, DOI: https://doi.org/10.35609/afr.2021.6.
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• Hubert Stahn & Agnes Tomini, 2021, "Externality and common-pool resources: The case of artesian aquifers," Post-Print, HAL, number hal-03408305, Sep, DOI: 10.1016/j.jeem.2021.102493.
• James Hines Jr. & Michael J. Keen, 2021, "Certain effects of random taxes," Post-Print, HAL, number hal-03420151, Nov, DOI: 10.1016/j.jpubeco.2021.104412.
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• Laurence Jacquet & Etienne Lehmann, 2021, "Optimal income taxation with composition effects ," Post-Print, HAL, number hal-03682208, Apr, DOI: 10.1093/jeea/jvaa022.
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• Axelle Ferriere & Philipp Grubener & Gaston Navarro & Oliko Vardishvili, 2021, "Larger transfers financed with more progressive taxes? On the optimal design of taxes and transfers," PSE Working Papers, HAL, number halshs-03466762, Dec.
• Morten Nyborg Støstad & Frank Cowell, 2021, "Inequality as an Externality: Consequences for Tax Design," PSE Working Papers, HAL, number halshs-03495989, Dec.
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• Morten Nyborg Støstad & Frank Cowell, 2021, "Inequality as an Externality: Consequences for Tax Design," Working Papers, HAL, number halshs-03495989, Dec.
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• Bastani, Spencer & Blumkin, Tomer & Micheletto, Luca, 2021, "Optimal Redistribution in the Presence of Signaling," Working Paper Series, Research Institute of Industrial Economics, number 1413, Nov.
• Aronsson, Thomas & Johansson-Stenman, Olof & Wendner, Ronald, 2021, "Charity, Status, and Optimal Taxation: Welfarist and Non-Welfarist Approaches," Umeå Economic Studies, Umeå University, Department of Economics, number 990, Jun.
• Holmberg, Johan, 2021, "Entrepreneurial Taxation with Endogenous Firm Entry and Unemployment," Umeå Economic Studies, Umeå University, Department of Economics, number 994, Jun.
• Aronsson, Thomas & Bastani, Spencer & Tayibov, Khayyam, 2021, "Social Exclusion and Optimal Redistribution," Umeå Economic Studies, Umeå University, Department of Economics, number 1004, Nov.
• Itai Sher, 2021, "Generalized Social Marginal Welfare Weights Imply Inconsistent Comparisons of Tax Policies," Working Papers, Human Capital and Economic Opportunity Working Group, number 2021-009, Mar.
• Pushkar Maitra & Sandip Mitra & Dilip Mookherjee & Sujata Visaria, 2021, "Evaluating the Distributive Effects of a Development Intervention," HKUST CEP Working Papers Series, HKUST Center for Economic Policy, number 202106, Apr.
• José Alves, 2021, "The Sinful Side of Taxation: Is it Possible to Satisfy the Government Hunger for Revenues While Promoting Economic Growth?," Hacienda Pública Española / Review of Public Economics, IEF, volume 237, issue 2, pages 85-109, June.
• Wei Kong & Wenxiu Hu & Kaicheng Liao & Xiaoqiang Ma, 2021, "Local Financing Platform Loan and Performance of City Commercial Banks: Evidence from City Commercial Banks in China," Hacienda Pública Española / Review of Public Economics, IEF, volume 238, issue 3, pages 81-99, September.
• Yuliya Ostapenko, 2021, "Management of Tax Burden on Value-Added Tax at the Enterprise Level," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 70-75, March, DOI: 10.33146/2307-9878-2021-1(91)-70-75.
• Salahudeen Saeed, 2021, "Income Tax Administration In Ghana: Perceived Implementation Challenges," Accounting & Taxation, The Institute for Business and Finance Research, volume 13, issue 1, pages 121-130.
• Manzano, Osmel & Saboin, José Luis, 2021, "Reverse Causality between Oil Policy and Fiscal Policy?: The Venezuelan Experience," IDB Publications (Working Papers), Inter-American Development Bank, number 11294, May, DOI: http://dx.doi.org/10.18235/0003290.