Research classified by Journal of Economic Literature (JEL) codes

2021

• 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.
• Laurence JACQUET & Etienne LEHMANN, 2021, "How to Tax Different Incomes?," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2021-19.
• Orçun Avcı and Zeynep Demirci, 2021, "Advantages of Tax Audit," Contemporary Studies in Economic and Financial Analysis, Emerald Group Publishing Limited, "Contemporary Issues in Public Sector Accounting and Auditing", DOI: 10.1108/S1569-375920200000105009.
• 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.
• Yunmin Chen & YiLi Chien & C.C. Yang, 2021, "Optimal Capital Taxation and Precautionary Savings," Review, Federal Reserve Bank of St. Louis, volume 103, issue 3, pages 333-350, July, DOI: 10.20955/r.103.333-49.
• Yunmin Chen & YiLi Chien & Yi Wen & C. C. Yang, 2021, "Are Unconditional Lump-sum Transfers a Good Idea?," Working Papers, Federal Reserve Bank of St. Louis, number 2021-002, Feb, revised 10 Sep 2021, DOI: 10.20955/wp.2021.002.
• 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.
• Jonathan Heathcote & Hitoshi Tsujiyama, 2021, "Practical Optimal Income Taxation," Staff Report, Federal Reserve Bank of Minneapolis, number 626, Jul, DOI: 10.21034/sr.626.
• V. V. Chari & Luis Pérez, 2021, "Comment on Iovino, La’O and Mascarenhas, “Optimal Monetary Policy and Disclosure with an Informationally-Constrained Central Banker”," Staff Report, Federal Reserve Bank of Minneapolis, number 628, Nov, DOI: 10.21034/sr.628.
• 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.
• Nicolas Treich & Yuting Yang, 2021, "Public safety under imperfect taxation," Post-Print, HAL, number hal-03158749, Mar, DOI: 10.1016/j.jeem.2021.102421.
• Helmuth Cremer & Jean-Marie Lozachmeur & Kerstin Roeder, 2021, "Household bargaining, spouses'consumption patterns and the design of commodity taxes," Post-Print, HAL, number hal-03169803, DOI: 10.1093/oep/gpz060.
• 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.
• Ulrike Kornek & David Klenert & Ottmar Edenhofer & Marc Fleurbaey, 2021, "The social cost of carbon and inequality: When local redistribution shapes global carbon prices," Post-Print, HAL, number hal-03426147, May, DOI: 10.1016/j.jeem.2021.102450.
• Laurence Jacquet & Etienne Lehmann, 2021, "Optimal income taxation with composition effects ," Post-Print, HAL, number hal-03682208, Apr, DOI: 10.1093/jeea/jvaa022.
• Georges Casamatta, 2023, "Optimal income taxation with tax avoidance and endogenous labor supply," Post-Print, HAL, number hal-04015963, DOI: 10.1111/caje.12675.
• Gilles Saint-Paul, 2021, "Pareto-improving structural reforms," Post-Print, HAL, number halshs-03238866, Jun, DOI: 10.1016/j.jet.2021.105262.
• Ulrike Kornek & David Klenert & Ottmar Edenhofer & Marc Fleurbaey, 2021, "The social cost of carbon and inequality: When local redistribution shapes global carbon prices," PSE-Ecole d'économie de Paris (Postprint), HAL, number hal-03426147, May, DOI: 10.1016/j.jeem.2021.102450.
• Gilles Saint-Paul, 2021, "Pareto-improving structural reforms," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-03238866, Jun, DOI: 10.1016/j.jet.2021.105262.
• 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.
• Georges Marios Angeletos & Fabrice Collard & Harris Dellas, 2021, "Public Debt as Private Liquidity: Optimal Policy," Working Papers, HAL, number hal-03186917, Mar.
• Axelle Ferriere & Philipp Grubener & Gaston Navarro & Oliko Vardishvili, 2021, "Larger transfers financed with more progressive taxes? On the optimal design of taxes and transfers," Working Papers, HAL, number halshs-03466762, Dec.
• Morten Nyborg Støstad & Frank Cowell, 2021, "Inequality as an Externality: Consequences for Tax Design," Working Papers, HAL, number halshs-03495989, Dec.
• Aronsson, Thomas & Johansson-Stenman, Olof & Wendner, Ronald, 2021, "Charity, Status, and Optimal Taxation: Welfarist and Non-Welfarist Approaches," Working Papers in Economics, University of Gothenburg, Department of Economics, number 807, Jun.
• 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.
• Miguel Ángel Asensio, 2021, "Dupont De Nemours: La Economía Fisiocrática, Impuestos Indirectos y “Derechos Reunidos”," Revista Actualidad Económica, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, volume 31, issue 104, pages 11-18, May-Ago.
• Martin O'Connell & Kate Smith, 2021, "Optimal sin taxation and market power," IFS Working Papers, Institute for Fiscal Studies, number W21/30, Sep.
• Rachel Griffith & Martin O'Connell & Kate Smith, 2021, "Price floors and externality correction," IFS Working Papers, Institute for Fiscal Studies, number W21/40, Nov.
• Giselle Montamat & Mr. Francisco Roch, 2021, "Robust Optimal Macroprudential Policy," IMF Working Papers, International Monetary Fund, number 2021/055, Feb.
• Mr. Shafik Hebous & Mr. Michael Keen, 2021, "Pareto-Improving Minimum Corporate Taxation," IMF Working Papers, International Monetary Fund, number 2021/250, Oct.
• Marta Rodriguez-Vives & Miguel Angel Gavilan-Rubio, 2021, "An overview of the taxation of residential property: is it a good idea?," Public Sector Economics, Institute of Public Finance, volume 45, issue 2, pages 283-303, DOI: 10.3326/pse.45.2.5.
• Stefan Jestl, 2021, "Inheritance tax regimes: a comparison," Public Sector Economics, Institute of Public Finance, volume 45, issue 3, pages 363-385, DOI: 10.3326/pse.45.3.3.
• George Economides & Apostolis Philippopoulos & Stylianos Sakkas, 2021, "Redistributive policies in general equilibrium," JRC Working Papers on Territorial Modelling and Analysis, Joint Research Centre, number 2021-08, Oct.
• Victor Barros & João Tovar Jalles & Joaquim Miranda Sarmento, 2021, "Drivers of the Tax Effort: Evidence from a Large Panel," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2021/0169, Apr.
• Barigozzi, Francesca & Cremer, Helmuth & Lozachmeur, Jean-Marie, 2021, "Gender Wage and Longevity Gaps and the Design of Retirement Systems," IZA Discussion Papers, IZA Network @ LISER, number 14394, May.
• Docquier, Frédéric & Schiff, Maurice, 2021, "A Political Economy and Voicing Model of the Institutional Impact of Brain Drain, Human Capital, Inequality and Country Size," IZA Discussion Papers, IZA Network @ LISER, number 14460, Jun.
• Giesecke, Matthias & Jaeger, Philipp, 2021, "Pension Incentives and Labor Supply: Evidence from the Introduction of Universal Old-Age Assistance in the UK," IZA Discussion Papers, IZA Network @ LISER, number 14469, Jun.
• Dickson, Alex & Gehrsitz, Markus & Kemp, Jonathan, 2021, "Does a Spoonful of Sugar Levy Help the Calories Go Down? An Analysis of the UK Soft Drinks Industry Levy," IZA Discussion Papers, IZA Network @ LISER, number 14528, Jul.
• Jacquet, Laurence & Lehmann, Etienne, 2021, "How to Tax Different Incomes?," IZA Discussion Papers, IZA Network @ LISER, number 14739, Sep.
• Boeing, Philipp & Peters, Bettina, 2021, "Misappropriation of R&D Subsidies: Estimating Treatment Effects with One-Sided Noncompliance," IZA Discussion Papers, IZA Network @ LISER, number 14852, Nov.
• Bagger, Jesper & Moen, Espen R. & Vejlin, Rune Majlund, 2021, "Equilibrium Worker-Firm Allocations and the Deadweight Losses of Taxation," IZA Discussion Papers, IZA Network @ LISER, number 14865, Nov.
• Jean-Denis Garon & Charles Séguin, 2021, "Environmental Tax Reform in a Federation with Rent-Induced Migration," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 78, issue 3, pages 487-519, March, DOI: 10.1007/s10640-021-00540-6.
• Roman M. Sheremeta & Neslihan Uler, 2021, "The impact of taxes and wasteful government spending on giving," Experimental Economics, Springer;Economic Science Association, volume 24, issue 2, pages 355-386, June, DOI: 10.1007/s10683-020-09673-9.
• Carsten Eckel & Yutao Han & Kate Hynes & Jin Zhang, 2021, "Structural fund, endogenous move and commitment," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 2, pages 465-482, April, DOI: 10.1007/s10797-020-09641-2.
• Xiaokuai Shao, 2021, "Matching under school and home bundling," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 3, pages 567-611, June, DOI: 10.1007/s10797-020-09626-1.
• Max Gillman, 2021, "Income tax evasion: tax elasticity, welfare, and revenue," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 3, pages 533-566, June, DOI: 10.1007/s10797-020-09632-3.
• António Afonso & João Tovar Jalles & Ana Venâncio, 2021, "Structural Tax Reforms and Public Spending Efficiency," Open Economies Review, Springer, volume 32, issue 5, pages 1017-1061, November, DOI: 10.1007/s11079-021-09644-4.
• Ryoji Ohdoi & Koichi Futagami, 2021, "Welfare implications of non-unitary time discounting," Theory and Decision, Springer, volume 90, issue 1, pages 85-115, February, DOI: 10.1007/s11238-020-09766-0.
• Philipp Boeing & Bettina Peters, 2021, "Misappropriation of R&D Subsidies: Estimating Treatment Effects with One-sided Noncompliance," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 21-23.
• Patrick Macnamara & Myroslav Pidkuyko & Raffaele Rossi, 2021, "Marginal Tax Rates and Income in the Long Run: Evidence from a Structural Estimation," Economics Discussion Paper Series, Economics, The University of Manchester, number 2105, Mar, revised Jan 2022.
• Adam Found, 2021, "Development Charges and Housing Affordability: A False Dichotomy?," IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance, number 56, Nov.
• Daniel Simon Schaebs, 2021, "The Digital Transformation of Public Authorities: Creating an Agile Structure and Streamlining Government Presence Using the Example of Tax Offices," Managing Global Transitions, University of Primorska, Faculty of Management Koper, volume 19, issue 4 (Winter, pages 327-342, DOI: 10.26493/1854-6935.19.327-342.
• Marina Chugunova & Andreas Nicklisch & Kai-Uwe Schnapp, 2022, "Redistribution and Production with a Subsistence Income Constraint: A Real-effort Experiment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 78, issue 1-2, pages 208-238, DOI: 10.1628/fa-2021-0017.
• Robin Boadway & Pierre Pestieau, 2021, "An Annual Wealth Tax: Pros and Cons," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 77, issue 4, pages 408-429, DOI: 10.1628/fa-2021-0019.
• Philipp Krug, 2022, "Optimal Estate Taxation: More (about) Heterogeneity across Dynasties," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 78, issue 4, pages 470-487, DOI: 10.1628/fa-2022-0010.
• Jaroslav Korecko & Alzbeta Suhányiová & Ladislav Suhányi, 2021, "Development of Income Taxes in Slovakia and the European Union in the Light of Recent Economic Changes in Europe," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 17, issue 02, pages 67-86.
• János Müller & Ádám Kerényi, 2021, "Searching for a Way Out of the Labyrinth of Digital Financial Innovations - The Trap of Regulatory Challenges in the Digital Financial System," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), volume 20, issue 1, pages 103-126.
• Andrea Lanteri & Adriano A. Rampini, 2021, "Constrained-Efficient Capital Reallocation," NBER Working Papers, National Bureau of Economic Research, Inc, number 28384, Jan.
• Benjamin Hansen & Keaton S. Miller & Caroline Weber, 2021, "Vertical Integration and Production Inefficiency in the Presence of a Gross Receipts Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 28478, Feb.
• Anne Brockmeyer & Alejandro Estefan & Karina Ramírez Arras & Juan Carlos Suárez Serrato, 2021, "Taxing Property in Developing Countries: Theory and Evidence from Mexico," NBER Working Papers, National Bureau of Economic Research, Inc, number 28637, Apr.
• Daniel M. Hungerman, 2021, "Tax Evasion, Efficiency, and Bunching in the Presence of Enforcement Notches," NBER Working Papers, National Bureau of Economic Research, Inc, number 28826, May.
• Johannes Brumm & Xiangyu Feng & Laurence J. Kotlikoff & Felix Kubler, 2021, "When Interest Rates Go Low, Should Public Debt Go High?," NBER Working Papers, National Bureau of Economic Research, Inc, number 28951, Jun.
• Benjamin Lockwood & Hunt Allcott & Dmitry Taubinsky & Afras Y. Sial, 2021, "What Drives Demand for State-Run Lotteries? Evidence and Welfare Implications," NBER Working Papers, National Bureau of Economic Research, Inc, number 28975, Jun.
• Don Fullerton & Shan He, 2021, "Do Market Failures Create a ‘Durability Gap’ in the Circular Economy?," NBER Working Papers, National Bureau of Economic Research, Inc, number 29073, Jul.
• Andrés Fernández & Daniel Guzman & Ruy E. Lama & Carlos A. Vegh, 2021, "Procyclical Fiscal Policy and Asset Market Incompleteness," NBER Working Papers, National Bureau of Economic Research, Inc, number 29149, Aug.
• Eduardo Dávila & Ansgar Walther, 2021, "Corrective Regulation with Imperfect Instruments," NBER Working Papers, National Bureau of Economic Research, Inc, number 29160, Aug.
• Adrien Bilal, 2021, "The Geography of Unemployment," NBER Working Papers, National Bureau of Economic Research, Inc, number 29269, Sep.
• Christina D. Romer & David H. Romer, 2021, "A Social Insurance Perspective on Pandemic Fiscal Policy: Implications for Unemployment Insurance and Hazard Pay," NBER Working Papers, National Bureau of Economic Research, Inc, number 29419, Oct.
• Simon M. Naitram & Matthew C. Weinzierl, 2021, "The Incidence of the Corporate Income Tax is Irrelevant for its (Benefit-Based) Justification," NBER Working Papers, National Bureau of Economic Research, Inc, number 29547, Dec.
• Antoine Ferey & Benjamin Lockwood & Dmitry Taubinsky, 2021, "Sufficient Statistics for Nonlinear Tax Systems with General Across-Income Heterogeneity," NBER Working Papers, National Bureau of Economic Research, Inc, number 29582, Dec.
• Nelly Popova, 2021, "Value Added Tax Efficiency in the Western Balkan Countries," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 175-184, November.
• Richard Juřík & Nils Axel Braathen, 2021, "Assessment of the air pollution tax and emission concentration limits in the Czech Republic," OECD Environment Working Papers, OECD Publishing, number 174, Apr, DOI: 10.1787/172ad5b9-en.
• Ion Cozmа & Ð lеxаndrа Dеliа Bugnаriu & Раmеlа Раtriziа Ð odhorа & Cristinа Didеа (Cаstrаsе), 2021, "Locð L Govð•Rnmð•Nt: Budgð•T Mð Nð Gð•Mð•Nt РЕRformð Ncð•. Cð Sð• Studð£: Rð•Ð Ublic Of Moldovð," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 362-371, July.
• Akinobu Ogawa & Nobuo Akai, 2021, "Determinants of penetration rate of “Identify Number Card”in Japan," OSIPP Discussion Paper, Osaka School of International Public Policy, Osaka University, number 21J002, Jan.
• Laurence Jacquet & Etienne Lehmann, 2021, "Optimal Income Taxation with Composition Effects," Journal of the European Economic Association, European Economic Association, volume 19, issue 2, pages 1299-1341.
• Helmuth Cremer & Jean-Marie Lozachmeur & Kerstin Roeder, 2021, "Household bargaining, spouses’ consumption patterns and the design of commodity taxes," Oxford Economic Papers, Oxford University Press, volume 73, issue 1, pages 225-247.
• Christos Kotsogiannis & Miguel-Angel Lopez-Garcia, 2021, "Pareto-improving indirect tax coordination and tax diversity," Oxford Economic Papers, Oxford University Press, volume 73, issue 2, pages 561-577.
• Peter Tóth & Andrej Cupák & Marian Rizov, 2021, "Measuring the efficiency of VAT reforms: a demand system simulation approach," Oxford Economic Papers, Oxford University Press, volume 73, issue 3, pages 1218-1243.
• Stefanie Stantcheva, 2021, "Understanding Tax Policy: How do People Reason?," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 136, issue 4, pages 2309-2369.
• Alisdair McKay & Ricardo Reis, 2021, "Optimal Automatic Stabilizers
  [Consumption versus Expenditure]," The Review of Economic Studies, Review of Economic Studies Ltd, volume 88, issue 5, pages 2375-2406.
• Yongsung Chang & Yena Park, 2021, "Optimal Taxation with Private Insurance
  [Uninsured Idiosyncratic Risk and Aggregate Saving]," The Review of Economic Studies, Review of Economic Studies Ltd, volume 88, issue 6, pages 2766-2798.
• Frederick van der Ploeg & Armon Rezai, 2021, "OPTIMAL CARBON PRICING IN GENERAL EQUILIBRIUM: Temperature caps and stranded assets in an extended annual DSGE model," OxCarre Working Papers, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford, number 227, Jan.
• Alex Cukierman, 2021, "COVID-19, Seignorage, Quantitative Easing and the Fiscal-Monetary Nexus," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, volume 63, issue 2, pages 181-199, June, DOI: 10.1057/s41294-021-00150-7.
• António Afonso & João Tovar Jalles & Ana Venâncio, 2021, "Taxation and Public Spending Efficiency: An International Comparison," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, volume 63, issue 3, pages 356-383, September, DOI: 10.1057/s41294-021-00147-2.
• Marina Yu. Malkina, 2021, "How the 2020 pandemic affected tax revenues in Russian regions?," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 16, issue 2, pages 239-260, June, DOI: 10.24136/eq.2021.009.
• Szabóné Bonifert, Éva, 2021, "Missed Opportunities of Simplification Regarding Personal Income Tax Systems in Hungary," Public Finance Quarterly, Corvinus University of Budapest, volume 66, issue 3, pages 337-358, DOI: https://doi.org/10.35551/PFQ_2021_3.
• 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," CEPA Discussion Papers, Center for Economic Policy Analysis, number 28, Mar, DOI: 10.25932/publishup-49812.
• Berliant, Marcus & Gouveia, Miguel, 2021, "On the political economy of income taxation," MPRA Paper, University Library of Munich, Germany, number 106138, Feb.
• Chen, Jiaqi & Lee, Sang-Ho, 2021, "Cournot-Bertrand comparison under R&D competition: Output versus R&D subsidies," MPRA Paper, University Library of Munich, Germany, number 107949, May.
• Zhang, Chuyuan & Lee, Sang-Ho, 2021, "Downstream Subsidization and Upstream Privatization with a Vertically Integrated Foreign Firm," MPRA Paper, University Library of Munich, Germany, number 108193, Jun.
• Mannan, Kazi Abdul & Farhana, Khandaker Mursheda & Chowdhury, G. M. Omar Faruque, 2021, "Social Network and Tax Evasion: Theoretical Model and Empirical Evidence in Bangladesh," MPRA Paper, University Library of Munich, Germany, number 108279, revised 2021.
• Aronsson, Thomas & Johansson-Stenman, Olof & Wendner, Ronald, 2021, "Charity, Status, and Optimal Taxation: Welfarist and Non-Welfarist Approaches," MPRA Paper, University Library of Munich, Germany, number 108337, Jun.
• Mkadmi, Jamel Eddine & Bakari, Sayef & Othmani, Ameni, 2021, "The Impact of Tax Revenues and Domestic Investments on Economic Growth in Tunisia," MPRA Paper, University Library of Munich, Germany, number 108387, Feb.
• Xu, Lili & Lee, Sang-Ho, 2021, "Strategic corporate social responsibility and tariff policies: The timing of commitments and policy implications," MPRA Paper, University Library of Munich, Germany, number 108499, Jun.
• Konagane, Joji & Kono, Tatsuhito, 2021, "Heterogeneous Households’ Choices of Departure Time and Residential Location in a Multiple-origin Single-destination Rail System: Market Equilibrium and the First-best Solution," MPRA Paper, University Library of Munich, Germany, number 108507, Jun.
• Guo, Lu & Yan, Chong, 2021, "Optimal Taxation in the Endogenous Growth Framework with the Private Information," MPRA Paper, University Library of Munich, Germany, number 109548, Jul.
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• Rrumbullaku, Oltion, 2021, "Firms behavior around tax thresholds in Albania during the 2015 anti-informality campaign - Bunching features, persistence and growth implications," MPRA Paper, University Library of Munich, Germany, number 112524, May.
• Libor Votava & Lenka Komárková & Jiří Dvořák, 2021, "Determinanty poptávky a nabídky na trhu s byty a jejich význam pro vysvětlení regionálních rozdílů
  [Demand and Supply Determinants on the Property Market and Their Importance in Explaining Regional Differences]," Politická ekonomie, Prague University of Economics and Business, volume 2021, issue 1, pages 26-47, DOI: 10.18267/j.polek.1309.
• Danuše Nerudová & Veronika Solilová & Lucie Formanová & Marek Litzman, 2021, "Návrh progresivního zdanění právnických osob v České republice a jeho zhodnocení
  [Proposal for Progressive Taxation of Corporate Entities in the Czech Republic and Its Evaluation]," Politická ekonomie, Prague University of Economics and Business, volume 2021, issue 2, pages 145-169, DOI: 10.18267/j.polek.1312.
• Gene M. Grossman & Elhanan Helpman & Hugo Lhuillier, 2021, "Supply Chain Resilience: Should Policy Promote Diversification or Reshoring?," Working Papers, Princeton University. Economics Department., number 2021-8, Sep.
• Ram Pratap Sinha, 2021, "Indebtedness, Fiscal Discipline and Development Spending – A Non-parametric Approach," Central European Journal of Economic Modelling and Econometrics, Central European Journal of Economic Modelling and Econometrics, volume 13, issue 2, pages 147-173, June.
• Bernardino Adão & Borghan Narajabad, 2021, "Scrapping, Renewable Technology Adoption, and Growth," Working Papers, Banco de Portugal, Economics and Research Department, number w202111.
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• Engelmann, Dirk & Janeba, Eckhard & Mechtenberg, Lydia & Wehrhafter, Nils, 2021, "Preferences over Taxation of High-Income Individuals: Evidence from a Survey Experiment," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 284, Oct.
• Siming Liu & Hewei Shen, 2021, "Online Appendix to "Fiscal Commitment and Sovereign Default Risk"," Online Appendices, Review of Economic Dynamics, number 18-490.
• Teegawende H. Zeida, 2021, "Online Appendix to "The Tax Cuts and Jobs Act (TCJA): A Quantitative Evaluation of Key Provisions"," Online Appendices, Review of Economic Dynamics, number 19-358.
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• YiLi Chien & Yi Wen, 2021, "Code and data files for "Optimal Ramsey Taxation in Heterogeneous Agent Economies with Quasi-Linear Preferences"," Computer Codes, Review of Economic Dynamics, number 20-263, revised .
• Hale Akbulut & Hüseyin Taylan E?en, 2021, "Import Tariffs and Informal Labour Market: A Computable General Equilibrium (CGE) Analysis for Turkey," Review of Economic Analysis, Digital Initiatives at the University of Waterloo Library, volume 13, issue 2, pages 213-234, June, DOI: https://doi.org/10.15353/rea.v13i2..
• Raymond A. Atuguba, 2021, "Tax Culture: Perspectives from an African State," American Journal of Trade and Policy, Asian Business Consortium, volume 8, issue 1, pages 25-58.
• Alejandro Esteller-Moré, 2021, "Imposición óptima y descentralización fiscal: El caso del IRPF," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 49, pages 29-44.
• Hüseyin ŞEN & Zeynep Burcu BULUT-ÇEVIK, 2021, "The Revenue-Maximizing Corporate Income Tax Rate for Turkey," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 1, pages 122-142, December.
• Eren Gürer & Alfons J. Weichenrieder, 2021, "Pro-rich Inflation and Optimal Income Taxation," Public Finance Review, , volume 49, issue 6, pages 815-844, November, DOI: 10.1177/10911421221077784.
• Gustavo Canavire-Bacarreza & Maria Cecilia Deza & Osmel Manzano & Alejandro Puerta, 2021, "Revisiting tax effort in emerging markets," Public Finance Review, , volume 49, issue 6, pages 845-873, November, DOI: 10.1177/10911421221077213.
• Giorgio Canarella & Luis Gil-Alana & Rangan Gupta & Stephen M Miller, 2021, "Persistence and cyclical dynamics of US and UK house prices: Evidence from over 150 years of data," Urban Studies, Urban Studies Journal Limited, volume 58, issue 1, pages 53-72, January, DOI: 10.1177/0042098019872691.
• Minjie Deng, 2021, "Inequality, Taxation, and Sovereign Default Risk," Discussion Papers, Department of Economics, Simon Fraser University, number dp21-15, Dec.
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• Elena D’Agostino & Marco Alberto Benedetto & Giuseppe Sobbrio, 2021, "Tax evasion and government size: evidence from Italian provinces," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 38, issue 3, pages 1149-1187, October, DOI: 10.1007/s40888-021-00227-7.
• Takuya Obara & Shuichi Tsugawa & Shunsuke Managi, 2021, "$$\lambda $$ λ envy-free pricing for impure public good," Economic Theory Bulletin, Springer;Society for the Advancement of Economic Theory (SAET), volume 9, issue 1, pages 11-25, April, DOI: 10.1007/s40505-020-00191-8.
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• Bernardino Adão & André C. Silva, 2021, "Government financing, inflation, and the financial sector," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 71, issue 4, pages 1357-1396, June, DOI: 10.1007/s00199-020-01303-y.
• Gregor Zoettl, 2021, "Emission trading systems and the optimal technology mix," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 12, issue 2, pages 281-327, June, DOI: 10.1007/s13209-021-00233-9.
• Eva Eberhartinger & Maximilian Zieser, 2021, "The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs," Schmalenbach Journal of Business Research, Springer, volume 73, issue 1, pages 125-178, March, DOI: 10.1007/s41471-021-00108-6.
• Eren Gürer, 2021, "Equity-efficiency implications of a European tax and transfer system," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 57, issue 2, pages 301-346, August, DOI: 10.1007/s00355-021-01314-1.
• Natalia G. Varaksa & Maria S. Alimova & Sergey A. Alimov & Elena S. Rozhdestvenskaia & Victor A. Konstantinov, 2021, "Mechanisms of Financial Support for the Development of Innovative Entrepreneurship in the Digital Economy," Springer Books, Springer, in: Elena G. Popkova & Bruno S. Sergi, "Economic Issues of Social Entrepreneurship", DOI: 10.1007/978-3-030-77291-8_14.
• Tobias Hauck & Luisa Wallossek, 2021, "Automatische Einkommensteuererstattungen zur Entlastung niedriger Einkommen
  [Automatic Income Tax Refunds to Relieve Low Incomes]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 101, issue 12, pages 956-959, December, DOI: 10.1007/s10273-021-3067-2.
• Geir H. M. Bjertnæs, 2021, "Taxation of fuel and vehicles when emissions are constrained," Discussion Papers, Statistics Norway, Research Department, number 949, Mar.
• Thomas von Brasch & Ivan Frankovic & Eero Tölö, 2021, "Corporate taxes, investment and the self-financing rate. The effect of location decisions and exports," Discussion Papers, Statistics Norway, Research Department, number 955, May.
• Thor O. Thoresen & Marius A. K. Ring & Odd E. Nygård & Jon Epland, 2021, "A wealth tax at work," Discussion Papers, Statistics Norway, Research Department, number 960, Aug.
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• Takuya Obara & Yoshitomo Ogawa, 2021, "Optimal Taxation in an Endogenous Fertility Model with Non-Cooperative Couples," Working Papers, Tokyo Center for Economic Research, number e157, Feb.
• Takuya Obara & Yoshitomo Ogawa, 2021, "Optimal Taxation in an Endogenous Fertility Model with Non-Cooperative Couples," Working Papers, Tokyo Center for Economic Research, number e164, Sep.
• Laurence JACQUET & Etienne LEHMANN, 2021, "How to Tax Different Incomes?," TEPP Working Paper, TEPP, number 2021-09.