Research classified by Journal of Economic Literature (JEL) codes

2020

• Matthias Krapf & David Staubli, 2020, "The Corporate Elasticity of Taxable Income: Event Study Evidence from Switzerland," CESifo Working Paper Series, CESifo, number 8715.
• Jonas Loebbing, 2020, "Redistributive Income Taxation with Directed Technical Change," CESifo Working Paper Series, CESifo, number 8743.
• Thomas Eichner & Rüdiger Pethig, 2020, "Kantians Defy the Economists' Mantra of Uniform Pigovian Emissions Taxes," CESifo Working Paper Series, CESifo, number 8749.
• Rick van der Ploeg & Armon Rezai, 2020, "Optimal Carbon Pricing in General Equilibrium: Temperature Caps and Stranded Assets in an Extended Annual DSGE Model," CESifo Working Paper Series, CESifo, number 8782.
• Eren Gürer & Alfons Weichenrieder, 2020, "Pro-Rich Inflation and Optimal Income Taxation," CESifo Working Paper Series, CESifo, number 8796.
• António Afonso & João Tovar Jalles & Ana Venâncio, 2020, "Government Spending Efficiency, Measurement and Applications: a CrossCountry Efficiency Dataset," EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 50.
• António Afonso & João Tovar Jalles & Ana Venâncio, 2020, "Structural Tax Reforms and Public Spending Efficiency," EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 51.
• Bachas, Pierre & Gadenne, Lucie & Jensen, Anders, 2020, "Informality, Consumption Taxes and Redistribution," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 487.
• Haufler, Andreas & Perroni, Carlo, 2020, "Incentives, Globalization, and Redistribution," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 492.
• Steven Gjerstad & Andrea Molle, 2020, "Comorbidity Factors Influence COVID-19 Mortality Much More than Age," Working Papers, Chapman University, Economic Science Institute, number 20-30.
• Roman M. Sheremeta & Neslihan Uler, 2020, "The Impact of Taxes and Wasteful Government Spending on Giving," Working Papers, Chapman University, Economic Science Institute, number 20-32.
• Marie-Louise Leroux & Pierre Pestieau, 2020, "Age-Related Taxation of Bequests in the Presence of a Dependency Risk," CIRANO Working Papers, CIRANO, number 2020s-55, Nov.
• Antonio Nicolás Bojanic, 2020, "The empirical evidence on the determinants of fiscal decentralization," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 12, issue 1, pages 271-302.
• M. Gomez & J. Hairault, 2020, "Optimal Monetary Policy with Informality: A First Pass," Documentos de trabajo - Alianza EFI, Alianza EFI, number 19125, Jun.
• HINDRIKS Jean, & SERSE Valerio,, 2020, "The incidence of VAT reforms in electricity markets: Evidence from Belgium," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2020012, Feb.
• Leroux, Marie-Louise & Pestieau, Pierre, 2020, "Age-related taxation of bequests in the presence of a dependency risk," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2020031, Oct.
• Stantcheva, Stefanie, 2020, "Dynamic Taxation," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14347, Jan.
• O'Connell, Martin & Smith, Kate, 2020, "Corrective Tax Design and Market Power," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14582, Apr.
• Waldenstrom, Daniel & Bastani, Spencer, 2020, "The Ability Gradient in Bunching," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14599, Apr.
• Doligalski, Pawel & Ndiaye, Abdoulaye & Werquin, Nicolas, 2022, "Redistribution with Performance Pay," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14648, Apr.
• Cukierman, Alex, 2020, "COVID-19, Helicopter Money & the Fiscal-Monetary Nexus," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14734, May.
• Bierbrauer, Felix & Boyer, Pierre & Hansen, Emanuel, 2020, "Pareto-improving tax reforms and the Earned Income Tax Credit," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14853, Jun.
• Gadenne, Lucie & Jensen, Anders & Bachas, Pierre, 2020, "Informality, Consumption Taxes and Redistribution," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14945, Jun.
• Cremer, Helmuth & Canta, Chiara & Gahvari, Firouz, 2020, "Welfare improving tax evasion," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14984, Jul.
• Sachs, Dominik & Köhne, Sebastian, 2020, "Pareto-improving reforms of tax deductions," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14999, Jul.
• Spagnolo, Giancarlo & Berlin, Maria & Immordino, Giovanni & Russo, Francesco, 2020, "Paper Withdrawn," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15188, Aug.
• Stantcheva, Stefanie, 2020, "Understanding Tax Policy: How do people Reason," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15216, Aug.
• Palma, Nuno & Bonfatti, Roberto & Brzezinski, Adam & Karaman, Kivanc, 2020, "Monetary Capacity," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15299, Sep.
• Griffith, Rachel & O'Connell, Martin & Smith, Kate, 2020, "Price floors and externality correction," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15476, Nov.
• Fanghui Li & Gaowang Wang & Heng-fu Zou, 2020, "The spirit of capitalism and optimal capital taxation," CEMA Working Papers, China Economics and Management Academy, Central University of Finance and Economics, number 614.
• Tamara Peneva TODOROVA & Besar VATOCI, 2020, "Taxation and strategic reaction: a comparison of Cournot, Stackelberg and collusion," Turkish Economic Review, EconSciences Journals, volume 7, issue 2, pages 73-90, June.
• Hassan Tawakol A. FADOL, 2020, "The relationship between the GDP, FDI, and non-oil exports in the Saudi economy - 1970-2019: Evidence from (VECM) and (ARDL) assessment - according to Vision 2030," Turkish Economic Review, EconSciences Journals, volume 7, issue 2, pages 91-102, June.
• Adam Konto Kyari, 2020, "Balancing the Interests of Parties in Contractual Relationship: How Fair is the Nigerian Petroleum Tax System to the State and the Oil Majors?," International Journal of Energy Economics and Policy, Econjournals, volume 10, issue 1, pages 49-56.
• Adam Konto Kyari, 2020, "The Impact of Petroleum Tax Incentives on Foreign Direct Investment Inflow: Evidence from Nigeria," International Journal of Energy Economics and Policy, Econjournals, volume 10, issue 4, pages 516-524.
• Carrillo Maldonado, Paul & Ramírez-Álvarez, José, 2020, "Indicador de eficiencia recaudatoria del impuesto al valor agregado y del impuesto a la renta del Ecuador," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), August.
• Carrillo Maldonado, Paul & Ramírez-Álvarez, José, 2020, "Indicator of the efficiency of value added tax and income tax collection in Ecuador," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), August.
• Hoseini, Mohammad & Briand, Océane, 2020, "Production efficiency and self-enforcement in value-added tax: Evidence from state-level reform in India," Journal of Development Economics, Elsevier, volume 144, issue C, DOI: 10.1016/j.jdeveco.2020.102462.
• Nakajima, Makoto, 2020, "Capital income taxation with housing," Journal of Economic Dynamics and Control, Elsevier, volume 115, issue C, DOI: 10.1016/j.jedc.2020.103883.
• Conesa, Juan Carlos & Li, Bo & Li, Qian, 2020, "Welfare implications of switching to consumption taxation," Journal of Economic Dynamics and Control, Elsevier, volume 120, issue C, DOI: 10.1016/j.jedc.2020.103991.
• Nguyen, Trang T.T. & Prior, Diego & Van Hemmen, Stefan, 2020, "Stochastic semi-nonparametric frontier approach for tax administration efficiency measure: Evidence from a cross-country study," Economic Analysis and Policy, Elsevier, volume 66, issue C, pages 137-153, DOI: 10.1016/j.eap.2020.03.002.
• Divino, Jose Angelo & Maciel, Daniel T.G.N. & Sosa, Wilfredo, 2020, "Government size, composition of public spending and economic growth in Brazil," Economic Modelling, Elsevier, volume 91, issue C, pages 155-166, DOI: 10.1016/j.econmod.2020.06.001.
• Del Rey, Elena & Lopez-Garcia, Miguel-Angel, 2020, "On government-created credit markets for education and endogenous growth," Economic Modelling, Elsevier, volume 92, issue C, pages 170-179, DOI: 10.1016/j.econmod.2019.12.016.
• Bandyopadhyay, Debasis & La Pere, Anatoly, 2020, "Raising productivity with pension premium," Economic Modelling, Elsevier, volume 92, issue C, pages 295-308, DOI: 10.1016/j.econmod.2020.01.009.
• Wang, Jiunn & Marsiliani, Laura & Renström, Thomas, 2020, "Optimal sin taxes in the presence of income taxes and health care," Economics Letters, Elsevier, volume 186, issue C, DOI: 10.1016/j.econlet.2019.108767.
• Li, Fanghui & Wang, Gaowang & Zou, Heng-fu, 2020, "The spirit of capitalism and optimal capital taxation," Economics Letters, Elsevier, volume 192, issue C, DOI: 10.1016/j.econlet.2020.109243.
• Miller, Keaton, 2020, "Sharing the sacrifice, minimizing the pain: Optimal wage reductions," Economics Letters, Elsevier, volume 196, issue C, DOI: 10.1016/j.econlet.2020.109503.
• Hellwig, Martin F., 2020, "Property taxes and dynamic inefficiency: A correction of a “correction”," Economics Letters, Elsevier, volume 197, issue C, DOI: 10.1016/j.econlet.2020.109603.
• Agranov, Marina & Palfrey, Thomas R., 2020, "The effects of income mobility and tax persistence on income redistribution and inequality," European Economic Review, Elsevier, volume 123, issue C, DOI: 10.1016/j.euroecorev.2020.103372.
• Li, Anqi & Xing, Yiqing, 2020, "Intermediated implementation," European Economic Review, Elsevier, volume 123, issue C, DOI: 10.1016/j.euroecorev.2020.103387.
• Blumkin, Tomer & Pinhas, Haim & Zultan, Ro’i, 2020, "Wage Subsidies and Fair Wages," European Economic Review, Elsevier, volume 127, issue C, DOI: 10.1016/j.euroecorev.2020.103497.
• Hiorth, Aksel & Osmundsen, Petter, 2020, "Petroleum taxation. The effect on recovery rates," Energy Economics, Elsevier, volume 87, issue C, DOI: 10.1016/j.eneco.2020.104720.
• Feger, Fabian & Radulescu, Doina, 2020, "When environmental and redistribution concerns collide: The case of electricity pricing," Energy Economics, Elsevier, volume 90, issue C, DOI: 10.1016/j.eneco.2020.104828.
• Choi, Jay Pil & Furusawa, Taiji & Ishikawa, Jota, 2020, "Transfer pricing regulation and tax competition," Journal of International Economics, Elsevier, volume 127, issue C, DOI: 10.1016/j.jinteco.2020.103367.
• Gross, Till & Klein, Paul & Makris, Miltiadis, 2020, "Residence- and source-based capital taxation in open economies with infinitely-lived consumers," Journal of International Economics, Elsevier, volume 127, issue C, DOI: 10.1016/j.jinteco.2020.103369.
• López-Pérez, Raúl & Ramirez-Zamudio, Aldo, 2020, "An experimental test of two policies to increase donations to public projects," International Review of Law and Economics, Elsevier, volume 62, issue C, DOI: 10.1016/j.irle.2020.105892.
• Dai, Darong & Gao, Wenzheng & Tian, Guoqiang, 2020, "Relativity, mobility, and optimal nonlinear income taxation in an open economy," Journal of Economic Behavior & Organization, Elsevier, volume 172, issue C, pages 57-82, DOI: 10.1016/j.jebo.2020.02.009.
• Kam, Timothy & Kao, Tina & Lu, Yingying, 2020, "Political dynamics, public goods and private spillovers," Journal of Economic Behavior & Organization, Elsevier, volume 177, issue C, pages 237-254, DOI: 10.1016/j.jebo.2020.06.007.
• Douven, Rudy & van der Heijden, Ron & McGuire, Thomas & Schut, Frederik, 2020, "Premium levels and demand response in health insurance: relative thinking and zero-price effects," Journal of Economic Behavior & Organization, Elsevier, volume 180, issue C, pages 903-923, DOI: 10.1016/j.jebo.2019.02.030.
• Kalkuhl, Matthias & Steckel, Jan Christoph & Edenhofer, Ottmar, 2020, "All or nothing: Climate policy when assets can become stranded," Journal of Environmental Economics and Management, Elsevier, volume 100, issue C, DOI: 10.1016/j.jeem.2019.01.012.
• Gilbert, Ben & Graff Zivin, Joshua S., 2020, "Dynamic corrective taxes with time-varying salience," Journal of Environmental Economics and Management, Elsevier, volume 103, issue C, DOI: 10.1016/j.jeem.2020.102356.
• Schulte Sasse, Katharina & Watrin, Christoph & Weiß, Falko, 2020, "The alignment between reported profits and real activity in times of the BEPS Action Plan," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 40, issue C, DOI: 10.1016/j.intaccaudtax.2020.100330.
• Chen, Yunmin & Guo, Jang-Ting & Krause, Alan, 2020, "The credibility of commitment and optimal nonlinear savings taxation," Journal of Macroeconomics, Elsevier, volume 65, issue C, DOI: 10.1016/j.jmacro.2020.103231.
• Thanh, Su Dinh & Canh, Nguyen Phuc, 2020, "Taxation and capital formation: Non-linear effects and asymmetry between developing and developed countries," The Journal of Economic Asymmetries, Elsevier, volume 22, issue C, DOI: 10.1016/j.jeca.2020.e00174.
• Gunasinghe, Chandika & Selvanathan, E.A. & Naranpanawa, Athula & Forster, John, 2020, "The impact of fiscal shocks on real GDP and income inequality: What do Australian data say?," Journal of Policy Modeling, Elsevier, volume 42, issue 2, pages 250-270, DOI: 10.1016/j.jpolmod.2019.06.007.
• Bastani, Spencer & Giebe, Thomas & Miao, Chizheng, 2020, "Ethnicity and tax filing behavior," Journal of Urban Economics, Elsevier, volume 116, issue C, DOI: 10.1016/j.jue.2019.103215.
• Goenka, Aditya & Jafarey, Saqib & Pouliot, William, 2020, "Pollution, mortality and time consistent abatement taxes," Journal of Mathematical Economics, Elsevier, volume 88, issue C, pages 1-15, DOI: 10.1016/j.jmateco.2020.01.004.
• Ganuza, Juan-José & Llobet, Gerard, 2020, "The simple economics of white elephants," Mathematical Social Sciences, Elsevier, volume 106, issue C, pages 91-100, DOI: 10.1016/j.mathsocsci.2020.01.011.
• Laczó, Sarolta & Rossi, Raffaele, 2020, "Time-consistent consumption taxation," Journal of Monetary Economics, Elsevier, volume 114, issue C, pages 194-220, DOI: 10.1016/j.jmoneco.2019.03.005.
• Tian, Songtao & Liu, Zhirong, 2020, "Emergence of income inequality: Origin, distribution and possible policies," Physica A: Statistical Mechanics and its Applications, Elsevier, volume 537, issue C, DOI: 10.1016/j.physa.2019.122767.
• van der Ploeg, Frederick, 2020, "Race to burn the last ton of carbon and the risk of stranded assets," European Journal of Political Economy, Elsevier, volume 64, issue C, DOI: 10.1016/j.ejpoleco.2020.101915.
• Harju, Jarkko & Kosonen, Tuomas & Slemrod, Joel, 2020, "Missing miles: Evasion responses to car taxes," Journal of Public Economics, Elsevier, volume 181, issue C, DOI: 10.1016/j.jpubeco.2019.104108.
• Selin, Håkan & Simula, Laurent, 2020, "Income shifting as income creation?," Journal of Public Economics, Elsevier, volume 182, issue C, DOI: 10.1016/j.jpubeco.2019.104081.
• Bond, Eric W. & Gresik, Thomas A., 2020, "Unilateral tax reform: Border adjusted taxes, cash flow taxes, and transfer pricing," Journal of Public Economics, Elsevier, volume 184, issue C, DOI: 10.1016/j.jpubeco.2020.104160.
• Fisman, Raymond & Gladstone, Keith & Kuziemko, Ilyana & Naidu, Suresh, 2020, "Do Americans want to tax wealth? Evidence from online surveys," Journal of Public Economics, Elsevier, volume 188, issue C, DOI: 10.1016/j.jpubeco.2020.104207.
• Lavecchia, Adam M., 2020, "Minimum wage policy with optimal taxes and unemployment," Journal of Public Economics, Elsevier, volume 190, issue C, DOI: 10.1016/j.jpubeco.2020.104228.
• Lindsey, Robin & Santos, Georgina, 2020, "Addressing transportation and environmental externalities with economics: Are policy makers listening?," Research in Transportation Economics, Elsevier, volume 82, issue C, DOI: 10.1016/j.retrec.2020.100872.
• Menichini, Amilcar A., 2020, "How do firm characteristics affect the corporate income tax revenue?," International Review of Economics & Finance, Elsevier, volume 65, issue C, pages 146-162, DOI: 10.1016/j.iref.2019.10.004.
• Raquel Álamo Cerrillo, 2020, "La necesidad de un cambio tributario en materia de economía digital," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 98, issue 03, pages 109-125.
• Armon Rezai & Frederick van der Ploeg & Cees Withagen, 2020, "Economic growth and the social cost of carbon: additive versus multiplicative damages," Chapters, Edward Elgar Publishing, chapter 9, in: Graciela Chichilnisky & Armon Rezai, "Handbook on the Economics of Climate Change".
• Pascal Belan & Erwan Moussault, 2020, "Long-run inheritance tax and capital income tax with rational altruism," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2020-02.
• George Hondroyiannis & Dimitrios Papaoikonomou, 2020, "The effect of card payments on VAT revenue in the euro area: evidence from a panel VECM," Journal of Economic Studies, Emerald Group Publishing Limited, volume 47, issue 6, pages 1281-1306, June, DOI: 10.1108/JES-03-2019-0138.
• Pedro Gomes Vasconcelos & Nelson Leitão Paes, 2020, "The impact of the reform of PIS/COFINS on the Brazilian industry," Journal of Economic Studies, Emerald Group Publishing Limited, volume 48, issue 4, pages 912-927, April, DOI: 10.1108/JES-09-2018-0318.
• Peterson K. Ozili, 2020, "Tax evasion and financial instability," Journal of Financial Crime, Emerald Group Publishing Limited, volume 27, issue 2, pages 531-539, January, DOI: 10.1108/JFC-04-2019-0051.
• Rudi Zulfikar & Nana Nofianti & Kurniasih Dwi Astuti & Meutia Meutia & Aldi Ramadan, 2020, "The Role of Ownership’s Concentration Moderating Dividend Policy Effects on Firm Value," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 126-135.
• Yonathan Sunyoto, 2020, "Auditor's Experience, Professional Commitment, and Knowledge on Financial Audit Performance in Indonesia," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 191-199.
• Suratno & J.M.V. Mulyadi, 2020, "Taxes, Revenues and Capital Expenditure as Determinants of Financial Sufficiency of Regional Government," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 283-290.
• Indrayani & Awis Al Qarny, 2020, "Factors Affecting Work Satisfaction and Employee Performance in Automotive Industrial Chain," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 317-325.
• Peter Vaz da Fonseca & Michele Nascimento Juca & Wilson Toshiro Nakamura, 2020, "Debt Tax Benefits in a High Tax Emerging Market: Evidence from Brazil," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 35-52.
• Nga Phan Thi Hang & My-Linh Thi Nguyen & Tung Duy Thai & Toan Ngoc Bui, 2020, "The Optimal Threshold of Tax Revenue for Economic Growth: An Investigation into the ASEAN 5+1 Countries," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 422-434.
• Vladislav Sutyagin & Yana Radyukova & Irina Zinovieva & Svetlana Zenchenko & Valentina Smagina & Nikolay Pakhomov, 2020, "How to Calculate the Share of a Land Plot in the Value of Office and Retail Real Estate: Regression Analysis to Increase the Cadastral Valuation Reliability," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 4, pages 667-681.
• Colombino, Ugo & Islam, Nizamul, 2020, "Combining microsimulation and optimization to identify optimal flexible tax-transfer rules," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM13/20, Jul.
• Giovanna D'Inverno & Wim Moesen & Kristof De Witte, 2020, "Local government size and service level provision. Evidence from conditional non-parametric analysis," Working Papers of LEER - Leuven Economics of Education Research, KU Leuven, Faculty of Economics and Business (FEB), LEER - Leuven Economics of Education Research, number 657314.
• Maria Arvaniti & Tomas Sjögren, 2020, "Temptation in Consumption and Optimal Redistributive Taxation," CER-ETH Economics working paper series, CER-ETH - Center of Economic Research (CER-ETH) at ETH Zurich, number 20/339, Jul.
• Jay Pil CHOI & Taiji FURUSAWA & Jota ISHIKAWA, 2020, "Transfer Pricing Regulation and Tax Competition," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 20035, Apr.
• Alfonso Mendoza-Velázquez & Mónica Rubio García, 2020, "Entorno fiscal federal y eficiencia de los gobiernos locales en México: el impacto de la crisis de 2008," Economía: teoría y práctica, Universidad Autónoma Metropolitana, México, volume 53, issue 2, pages 151-176, Julio-Dic, DOI: 10.24275/ETYPUAM/NE/532020/Mendoza.
• Savina Princen & Athena Kalyva & Alexander Leodolter & Cécile Denis & Adriana Reut & Andreas Thiemann & Viginta Ivaskaite-Tamosiune, 2020, "Taxation of Household Capital in EU Member States Impact on Economic Efficiency, Revenue and Redistribution," European Economy - Discussion Papers, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 130, Aug.
• Karolina Gralek & Silvia De Poli & Philipp Pfeiffer & Sara Riscado & Wouter van der Wielen, 2020, "Labour Tax Shift in Slovenia: Effects on Growth, Equality and Labour Supply," European Economy - Economic Briefs, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 057, Sep.
• Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2020, "The Effects of Corporate Taxes on Small Firms," Working Papers, VATT Institute for Economic Research, number 129.
• Kosonen, Tuomas & Matikka, Tuomas, 2020, "Discrete Labor Supply: Empirical Evidence and Implications," Working Papers, VATT Institute for Economic Research, number 132.
• Arbex, Marcelo Aarestru & Mattos, Enlinson, 2020, "Tax preferences and optimal income taxation," Textos para discussão, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil), number 538, Nov.
• Arbex, Marcelo Aarestru & Mattos, Enlinson, 2020, "Limited tax capacity and the optimal taxation of firms," Textos para discussão, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil), number 539, Nov.
• Anastasios G. Karantounias, 2020, "Model Uncertainty and Policy Design," Policy Hub, Federal Reserve Bank of Atlanta, volume 2020, issue 17, pages 1-16, December, DOI: 10.29338/ph2020-17.
• Anastasios G. Karantounias, 2020, "Doubts about the Model and Optimal Policy," FRB Atlanta Working Paper, Federal Reserve Bank of Atlanta, number 2020-12, Jul, DOI: 10.29338/wp2020-12.
• Daniel R. Carroll & Sewon Hur, 2020, "On the Distributional Effects of International Tariffs," Working Papers, Federal Reserve Bank of Cleveland, number 20-18R2, Jun, revised 13 Feb 2023, DOI: 10.26509/frbc-wp-202018r2.
• Demian Pouzo & Ignacio Presno, 2020, "Optimal Taxation with Endogenous Default under Incomplete Markets," International Finance Discussion Papers, Board of Governors of the Federal Reserve System (U.S.), number 1297, Aug, DOI: 10.17016/IFDP.2020.1297.
• YiLi Chien & Yi Wen, 2020, "Optimal Fiscal Policy under Capital Overaccumulation," Working Papers, Federal Reserve Bank of St. Louis, number 2020-002, Jan, revised 30 Aug 2021, DOI: 10.20955/wp.2020.002.
• YiLi Chien & Yi Wen & HsinJung Wu, 2020, "Are Government Bonds Net Wealth or a Liability? ---Optimal Debt and Taxes in an OLG Model with Uninsurable Income Risk," Working Papers, Federal Reserve Bank of St. Louis, number 2020-007, Apr, revised 02 Apr 2025, DOI: 10.20955/wp.2020.007.
• Yunmin Chen & YiLi Chien & Yi Wen & C.C. Yang, 2020, "Should Capital Be Taxed?," Working Papers, Federal Reserve Bank of St. Louis, number 2020-033, Sep, revised 10 Dec 2020, DOI: 10.20955/wp.2020.033.
• YiLi Chien & Yi Wen, 2020, "Time-Inconsistent Optimal Quantity of Debt," Working Papers, Federal Reserve Bank of St. Louis, number 2020-037, Oct, revised 02 Sep 2021, DOI: 10.20955/wp.2020.037.
• Makoto Nakajima, 2020, "Capital Income Taxation with Housing," Working Papers, Federal Reserve Bank of Philadelphia, number 20-02, Jan, DOI: 10.21799/frbp.wp.2020.02.
• Mohammad Akbarpour & Piotr Dworczak & Scott Duke Kominers, 2020, "Redistributive allocation mechanisms," GRAPE Working Papers, GRAPE Group for Research in Applied Economics, number 40.
• Jacek Rothert, 2020, "Strategic inefficiencies and federal redistribution during uncoordinated response to pandemic waves," GRAPE Working Papers, GRAPE Group for Research in Applied Economics, number 47.
• José Coelho, 2020, "Universal basic income and skill -biased technological change," Notas Económicas, Faculty of Economics, University of Coimbra, issue 51, pages 109-132, December, DOI: 10.14195/2183-203X_51_6.
• Valter Nóbrega, 2020, "Optimal Taxation and Investment-Specific Technological Change," Notas Económicas, Faculty of Economics, University of Coimbra, issue 51, pages 167-185, December, DOI: 10.14195/2183-203X_51_8.
• Mariana Santos, 2020, "The Impact of Labor Income Tax Progressivity on the Fiscal Multipliers in the Context of the Fiscal Consolidation," Notas Económicas, Faculty of Economics, University of Coimbra, issue 51, pages 21-38, December, DOI: 10.14195/2183-203X_51_2.
• Nicolas Destrée, 2020, "The Golden Rule of Capital Accumulation with Workers' Remittances," Post-Print, HAL, number hal-02533022.
• Dominik Sachs & Aleh Tsyvinski & Nicolas Werquin, 2020, "Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium," Post-Print, HAL, number hal-02952736, Mar, DOI: 10.3982/ECTA14681.
• Laurence Jacquet & Etienne Lehmann, 2020, "Optimal Income Taxation with Composition Effects," Post-Print, HAL, number hal-04966373, Apr, DOI: 10.1093/jeea/jvaa022.
• Kory Kroft & Kavan Kucko & Etienne Lehmann & Johannes Schmieder, 2020, "Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach," Post-Print, HAL, number hal-04966500, Feb, DOI: 10.1257/pol.20180033.
• Hakan Selin & Laurent Simula, 2020, "Income shifting as income creation," Post-Print, HAL, number halshs-02390334, DOI: 10.1016/j.jpubeco.2019.104081.
• Max Gillman, 2020, "Income Tax Evasion: Tax Elasticity, Welfare, and Revenue," CERS-IE WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 2038, Sep.
• Blix, Mårten, 2020, "Money for Nothin’ – Digitalization and Fluid Tax Bases," Working Paper Series, Research Institute of Industrial Economics, number 1316, Feb.
• Waldenström, Daniel & Bastani, Spencer, 2020, "The Ability Gradient in Bunching," Working Paper Series, Research Institute of Industrial Economics, number 1333, Apr.
• Aronsson, Thomas & Johansson-Stenman, Olof, 2020, "Optimal Second-Best Taxation When Individuals Have Social Preferences," Umeå Economic Studies, Umeå University, Department of Economics, number 973, Apr.
• Aronsson, Thomas & Johansson-Stenman, Olof, 2020, "A Note on Optimal Taxation, Status Consumption, and Unemployment," Umeå Economic Studies, Umeå University, Department of Economics, number 983, Dec.
• Bhattacharyya, Chandril & Gupta, Manash Ranjan, 2020, "Union, Efficiency of Labour and Endogenous Growth," Hitotsubashi Journal of Economics, Hitotsubashi University, volume 61, issue 2, pages 170-202, December, DOI: 10.15057/hje.2020008.
• José Manuel Cordero & Carlos Díaz Caro & Francisco Pedraja Chaparro & Cristina Polo Fernández, 2020, "Tributos cedidos y eficiencia en la gestión tributaria de las Comunidades Autónomas," Hacienda Pública Española / Review of Public Economics, IEF, volume 232, issue 1, pages 75-112, March.
• Laszlo Goerke & Michael Neugart, 2020, "Thorstein Veblen, Joan Robinson, and George Stigler (probably) never met: Social Preferences, Monopsony, and Government Intervention," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 202001, Jan.
• Nurul Khafizah & Azwardi Azwardi & Lukluk Fuadah, 2020, "The Influence of Tax Knowledge, Tax Service Quality, Tax Audit and Use of Tax Sanctions on Tax Evasion: The Case Study of KPP Pratama Seberang Ulu 1 Palembang," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 68-74, December.
• Inna Khovrak & Dariia Vovk, 2020, "Tax Planning in the System of Accounting and Management Information Space," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 75-81, December.
• Anton Shunevych, 2020, "Excise Tax Fiscal Efficiency as a Component of Optimizing the Indirect Taxation System," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 82-88, December.
• Salahudeen Saeed, 2020, "Small Business Owners’ Perception On Value Added Tax Administration In Ghana: A Preliminary Study," Accounting & Taxation, The Institute for Business and Finance Research, volume 12, issue 1, pages 97-105.
• Pierre Bachas & Lucie Gadenne & Anders Jensen, 2020, "Informality, Consumption Taxes and Redistribution," IFS Working Papers, Institute for Fiscal Studies, number W20/14, Jun.
• Rachel Griffith & Martin O'Connell & Kate Smith, 2020, "Price floors and externality correction," IFS Working Papers, Institute for Fiscal Studies, number W20/37, Nov.
• Doris Prammer, 2020, "Immovable property: where, why and how should it be taxed? A review of the literature and its implementation in Europe," Public Sector Economics, Institute of Public Finance, volume 44, issue 4, pages 483-504, DOI: 10.3326/pse.44.4.3.
• Gerasimos T. Soldatos, 2020, "Merit goods and excise taxation in quasilinear markets for complementary private consumption," Public Sector Economics, Institute of Public Finance, volume 44, issue 4, pages 551-566, DOI: 10.3326/pse.44.4.6.
• Mendoza-de-Jesús, Albino & Hernández-Santoyo, Juan Carlos & Venegas-Martínez, Francisco, 2020, "Una propuesta de deducción al pago de alimentos para personas físicas como medida de apoyo del gobierno federal para afrontar la incertidumbre económica generada por la pandemia de SARS-CoV-2: Simulac," Panorama Económico, Escuela Superior de Economía, Instituto Politécnico Nacional, volume 16, issue 32, pages 121-150, Segundo s.
• Ghislaine Lang & Bruno Lanz, 2020, "Climate policy without a price signal: Evidence on the implicit carbon price of energy efficiency in buildings," IRENE Working Papers, IRENE Institute of Economic Research, number 20-03, Mar.
• António Afonso & João Tovar Jalles & Ana Venâncio, 2020, "Structural Tax Reforms and Public Spending Efficiency," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2020/0146, Nov.
• António Afonso & João Tovar Jalles & Ana Venâncio, 2020, "GovernmentSpending Efficiency, MeasurementandApplications:a Cross-country Efficiency Dataset," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2020/0147, Nov.
• Gohl, Niklas & Haan, Peter & Kurz, Elisabeth & Weinhardt, Felix, 2020, "Working Life and Human Capital Investment: Causal Evidence from Pension Reform," IZA Discussion Papers, Institute of Labor Economics (IZA), number 12891, Jan.
• Bastani, Spencer & Waldenström, Daniel, 2020, "The Ability Gradient in Bunching," IZA Discussion Papers, Institute of Labor Economics (IZA), number 13141, Apr.
• Gehrsitz, Markus & Saffer, Henry & Grossman, Michael, 2020, "The Effect of Changes in Alcohol Tax Differentials on Alcohol Consumption," IZA Discussion Papers, Institute of Labor Economics (IZA), number 13198, Apr.
• Colombino, Ugo & Islam, Nizamul, 2020, "Combining Microsimulation and Optimization to Identify Optimal Flexible Tax-Transfer Rules," IZA Discussion Papers, Institute of Labor Economics (IZA), number 13309, May.
• Apps, Patricia & Rees, Ray, 2020, "Inequality Measurement and Tax/Transfer Policy," IZA Discussion Papers, Institute of Labor Economics (IZA), number 13326, Jun.
• Canta, Chiara & Cremer, Helmuth & Gahvari, Firouz, 2020, "Welfare Improving Tax Evasion," IZA Discussion Papers, Institute of Labor Economics (IZA), number 13483, Jul.
• Colombino, Ugo & Islam, Nizamul, 2020, "Optimal Tax-Transfer Rules under Equilibrium and New Labour Demand Scenarios," IZA Discussion Papers, Institute of Labor Economics (IZA), number 13541, Jul.
• Bjørneby, Marie & Markussen, Simen & Røed, Knut, 2020, "Does the Wealth Tax Kill Jobs?," IZA Discussion Papers, Institute of Labor Economics (IZA), number 13766, Oct.
• Ulrich Glogowsky, 2020, "Behavioral Responses to Inheritance and Gift Taxation: Evidence from Germany," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2020-22, Oct.
• Koji Yokote, 2020, "On optimal taxes and subsidies: A discrete saddle-point theorem with application to job matching under constraints," The Journal of Mechanism and Institution Design, Society for the Promotion of Mechanism and Institution Design, University of York, volume 5, issue 1, pages 37-77, December, DOI: 10.22574/jmid.2020.12.002.
• Alexandru - Ilie Buzatu, 2020, "International Growth Strategies For Digital Entrepreneurial Companies In Developing Countries From Eu Region," Junior Scientific Researcher, SC Research Publishing SRL, volume 6, issue 1, pages 2-14, May.
• Reynaldo Senra Hodelin, 2020, "Development banking under weak institutions and imperfect credit markets," Annals of Finance, Springer, volume 16, issue 3, pages 353-380, September, DOI: 10.1007/s10436-020-00372-2.
• Halvor B. Storrøsten, 2020, "Emission Regulation of Markets with Sluggish Supply Structures," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 77, issue 1, pages 1-33, September, DOI: 10.1007/s10640-020-00433-0.
• David Madden & Michael Savage, 2020, "Which households matter most? Capturing equity considerations in tax reform via generalised social marginal welfare weights," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 1, pages 153-193, February, DOI: 10.1007/s10797-019-09543-y.
• Justina Klimaviciute, 2020, "Long-term care and myopic couples," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 1, pages 77-102, February, DOI: 10.1007/s10797-019-09552-x.
• John Creedy & Norman Gemmell & Nicolas Hérault & Penny Mok, 2020, "A microsimulation analysis of marginal welfare-improving income tax reforms for New Zealand," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 2, pages 409-434, April, DOI: 10.1007/s10797-019-09558-5.
• Jie Ma & Ian Wooton, 2020, "Market size, product differentiation and bidding for new varieties," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 2, pages 257-279, April, DOI: 10.1007/s10797-019-09559-4.
• George Economides & Apostolis Philippopoulos & Anastasios Rizos, 2020, "Optimal tax policy under tax evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 2, pages 339-362, April, DOI: 10.1007/s10797-019-09564-7.
• Stephanie Armbruster & Beat Hintermann, 2020, "Decentralization with porous borders: public production in a federation with tax competition and spillovers," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 3, pages 606-642, June, DOI: 10.1007/s10797-019-09572-7.
• Shafik Hebous & Alexander Klemm, 2020, "A destination-based allowance for corporate equity," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 3, pages 753-777, June, DOI: 10.1007/s10797-019-09583-4.
• Ben Lockwood, 2020, "Malas notches," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 4, pages 779-804, August, DOI: 10.1007/s10797-020-09589-3.
• Nicole Bosch & Vincent Dekker & Kristina Strohmaier, 2020, "A data-driven procedure to determine the bunching window: an application to the Netherlands," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 4, pages 951-979, August, DOI: 10.1007/s10797-020-09590-w.
• Yoshitomo Ogawa & Nobuhiro Hosoe, 2020, "Optimal indirect tax design in an open economy," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 5, pages 1081-1107, October, DOI: 10.1007/s10797-020-09592-8.
• Michele Bisceglia, 2020, "Optimal taxation in a common resource oligopoly game," Journal of Economics, Springer, volume 129, issue 1, pages 1-31, January, DOI: 10.1007/s00712-019-00662-y.
• Jose M. Cordero & Cristina Polo & Nickolaos G. Tzeremes, 2020, "Evaluating the efficiency of municipalities in the presence of unobserved heterogeneity," Journal of Productivity Analysis, Springer, volume 53, issue 3, pages 377-390, June, DOI: 10.1007/s11123-020-00579-5.
• Kenji Fujiwara, 2020, "Revenue-Neutral Tax Reform in Vertically Related Markets," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 207, Apr.
• Takuya Obara & Yoshitomo Ogawa, 2020, "Optimal Taxation in an Endogenous Fertility Model with Non-Cooperative Couples," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 211, May, revised Jan 2021.
• Cristian Florian Florea, 2020, "Fiscal Cost Management: Means of Using Financial and Accounting Information," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 2, pages 112-121, June.
• James Onuche Ayegba & Zhou Lu Lin, 2020, "An overview on enterprise networks and company performance," International Entrepreneurship Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., volume 6, issue 2, pages 7-16.
• George Casamatta, 2020, "Optimal income taxation with tax avoidance," Working Papers, Laboratoire Lieux, Identités, eSpaces et Activités (LISA), number 015, May.
• George Casamatta, 2020, "Optimal bequests taxation in the steady state," Working Papers, Laboratoire Lieux, Identités, eSpaces et Activités (LISA), number 016, May.
• George Casamatta, 2020, "Optimal income taxation with tax avoidance and endogenous labor supply," Working Papers, Laboratoire Lieux, Identités, eSpaces et Activités (LISA), number 017, Jun.
• Nerijus Cerniauskas & Alain Jousten, 2020, "Statutory, Effective and Optimal Net Tax Schedules in Lithuania," Bank of Lithuania Working Paper Series, Bank of Lithuania, number 72, Feb.
• Nora Paulus, 2020, "The Impact of CFC-Rules on Tax Competition," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 20-17.
• Martin F. Hellwig, 2020, "Property Taxes and Dynamic Inefficiency: A Correction of a "Correction"," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2020_15, Jun.
• Ufuk Akcigit & Stefanie Stantcheva, 2020, "Taxation and Innovation: What Do We Know?," NBER Chapters, National Bureau of Economic Research, Inc, "Innovation and Public Policy".
• Benjamin B. Lockwood & Afras Sial & Matthew Weinzierl, 2020, "Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 35".
• Alberto F. Alesina & Stefanie Stantcheva, 2020, "Diversity, Immigration, and Redistribution," NBER Working Papers, National Bureau of Economic Research, Inc, number 26620, Jan.
• Louis Kaplow, 2020, "A Unified Perspective on Efficiency, Redistribution, and Public Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 26683, Jan.
• Mattia Landoni & Stephen P. Zeldes, 2020, "Should the Government be Paying Investment Fees on $3 Trillion of Tax-Deferred Retirement Assets?," NBER Working Papers, National Bureau of Economic Research, Inc, number 26700, Jan.
• Stefanie Stantcheva, 2020, "Dynamic Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 26704, Jan.
• Hunt Allcott & Charlie Rafkin, 2020, "Optimal Regulation of E-cigarettes: Theory and Evidence," NBER Working Papers, National Bureau of Economic Research, Inc, number 27000, Apr.
• Ufuk Akcigit & Stefanie Stantcheva, 2020, "Taxation and Innovation: What Do We Know?," NBER Working Papers, National Bureau of Economic Research, Inc, number 27109, May.
• David Altig & Alan J. Auerbach & Laurence J. Kotlikoff & Elias Ilin & Victor Ye, 2020, "The Marginal Net Taxation of Americans’ Labor Supply," NBER Working Papers, National Bureau of Economic Research, Inc, number 27164, May.
• Pierre Bachas & Lucie Gadenne & Anders Jensen, 2020, "Informality, Consumption Taxes and Redistribution," NBER Working Papers, National Bureau of Economic Research, Inc, number 27429, Jun.
• John Beshears & James J. Choi & Christopher Clayton & Christopher Harris & David Laibson & Brigitte C. Madrian, 2020, "Optimal Illiquidity," NBER Working Papers, National Bureau of Economic Research, Inc, number 27459, Jul.
• Naoki Aizawa & Soojin Kim & Serena Rhee, 2020, "Labor Market Screening and the Design of Social Insurance: An Equilibrium Analysis of the Labor Market for the Disabled," NBER Working Papers, National Bureau of Economic Research, Inc, number 27478, Jul.
• Ole Agersnap & Owen M. Zidar, 2020, "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates," NBER Working Papers, National Bureau of Economic Research, Inc, number 27705, Aug.
• Eduardo Dávila, 2020, "Optimal Financial Transaction Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 27826, Sep.
• Jonathan Heathcote & Kjetil Storesletten & Giovanni L. Violante, 2020, "How Should Tax Progressivity Respond to Rising Income Inequality?," NBER Working Papers, National Bureau of Economic Research, Inc, number 28006, Oct.
• Benjamin Lockwood & Afras Y. Sial & Matthew C. Weinzierl, 2020, "Designing, not Checking, for Policy Robustness: An Example with Optimal Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 28098, Nov.
• Mark J. Tremblay, 2020, "The Limits of Marketplace Fee Discrimination," Working Papers, NET Institute, number 20-10, Oct.
• Givati, Yehonatan, 2020, "Theories of Tax Deductions: Income Measurement versus Efficiency," Journal of Law, Finance, and Accounting, now publishers, volume 5, issue 1, pages 107-136, April, DOI: 10.1561/108.00000042.
• Mukherjee, Sacchidananda, 2020, "Goods and Services Tax Efficiency across Indian States: Panel Stochastic Frontier Analysis," Working Papers, National Institute of Public Finance and Policy, number 20/310, Jul.
• Florens Flues & Kurt van Dender, 2020, "Carbon pricing design: Effectiveness, efficiency and feasibility: An investment perspective," OECD Taxation Working Papers, OECD Publishing, number 48, Jun, DOI: 10.1787/91ad6a1e-en.