Research classified by Journal of Economic Literature (JEL) codes

2021

• Robin Boadway & Kevin Spiritus, 2021, "Optimal Taxation of Normal and Excess Returns to Risky Assets," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 21-025/VI, Mar.
• Rick van der Ploeg & Ton van den Bremer, 2021, "The risk-adjusted carbon price," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 21-046/VI, May.
• Albert Jan Hummel, 2021, "Monopsony power, income taxation and welfare," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 21-051/VI, Jun.
• Albert Jan Hummel, 2021, "Unemployment and tax design," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 21-061/VI, Jul.
• Westerhout, Ed & Meijdam, Lex & Ponds, Eduard & Bonenkamp, Jan, 2021, "Should we Revive PAYG? On the Optimal Pension System in View of Current Economic Trends," Discussion Paper, Tilburg University, Center for Economic Research, number 2021-013.
• Westerhout, Ed & Meijdam, Lex & Ponds, Eduard & Bonenkamp, Jan, 2021, "Should we Revive PAYG? On the Optimal Pension System in View of Current Economic Trends," Other publications TiSEM, Tilburg University, School of Economics and Management, number 63418f60-e248-4dc9-aac8-f.
• Li Liu & Ben Lockwood & Miguel Almunia & Eddy H. F. Tam, 2021, "VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence," The Review of Economics and Statistics, MIT Press, volume 103, issue 1, pages 151-164, March.
• Cherbonnier, Frédéric, 2021, "Optimal insurance for time-inconsistent agents," IAST Working Papers, Institute for Advanced Study in Toulouse (IAST), number 21-123, Oct.
• Treich, Nicolas & Yang, Yuting, 2021, "Public Safety under Imperfect Taxation," TSE Working Papers, Toulouse School of Economics (TSE), number 21-1188, Feb.
• Barigozzi, Francesca & Cremer, Helmuth & Lozachmeur, Jean-Marie, 2021, "Gender wage and longevity gaps and the design of retirement systems," TSE Working Papers, Toulouse School of Economics (TSE), number 21-1217, Apr, revised Feb 2023.
• Borsenberger, Claire & Cremer, Helmuth & Joram, Denis & Lozachmeur, Jean-Marie & Malavolti, Estelle, 2021, "E-commerce, parcel delivery and environmental policy," TSE Working Papers, Toulouse School of Economics (TSE), number 21-1230, Jul.
• Goulão, Catarina & Pérez-Barahona, Agustín, 2021, "Health aspirations and the epidemic of non-communicable chronic diseases," TSE Working Papers, Toulouse School of Economics (TSE), number 21-1236, Jul, revised Jun 2023.
• Cherbonnier, Frédéric, 2021, "Optimal insurance for time-inconsistent agents," TSE Working Papers, Toulouse School of Economics (TSE), number 21-1256, Sep.
• Mark Colas & Sebastian Findeisen & Dominik Sachs, 2021, "Optimal Need-Based Financial Aid," Journal of Political Economy, University of Chicago Press, volume 129, issue 2, pages 492-533, DOI: 10.1086/711952.
• Davide Debortoli & Ricardo Nunes & Pierre Yared, 2021, "Optimal Fiscal Policy without Commitment: Revisiting Lucas-Stokey," Journal of Political Economy, University of Chicago Press, volume 129, issue 5, pages 1640-1665, DOI: 10.1086/713191.
• Jonathan Heathcote & Hitoshi Tsujiyama, 2021, "Optimal Income Taxation: Mirrlees Meets Ramsey," Journal of Political Economy, University of Chicago Press, volume 129, issue 11, pages 3141-3184, DOI: 10.1086/715851.
• Benjamin B. Lockwood & Afras Sial & Matthew Weinzierl, 2021, "Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation," Tax Policy and the Economy, University of Chicago Press, volume 35, issue 1, pages 1-54, DOI: 10.1086/713492.
• Davide Debortoli & Ricardo Nunes & Pierre Yared, 2021, "The commitment benefit of consols in government debt management," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1781, May, revised Oct 2021.
• Sutirtha Bagchi & Libor Du ek, 2021, "Third-party Reporting and Tax Collections: Evidence from the Introduction of Withholding of the State Personal Income Tax," Villanova School of Business Department of Economics and Statistics Working Paper Series, Villanova School of Business Department of Economics and Statistics, number 50, Jul.
• DOBRESCU, Edith Mihaela & DOBRESCU, Emilian M., 2021, "Free Trade Areas And The Fiscal Haven," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 9, issue 1, pages 23-29, October.
• Sudak Gennadiy & Yuliia Savchenko, 2021, "Does Household Tax Burden Have an Impact on Individuals’ Savings in Banks? The Case of Ukraine," Central European Economic Journal, Sciendo, volume 8, issue 55, pages 378-389, January, DOI: 10.2478/ceej-2021-0025.
• Fage Bradley & Vasilev Aleksandar, 2021, "Understanding the Effect of a Soft Drinks Industry Levy on Consumer Well-Being in the UK: First Estimates," Economics, Sciendo, volume 9, issue 1, pages 25-42, June, DOI: 10.2478/eoik-2021-0001.
• Cerniauskas Nerijus & Jousten Alain, 2021, "Statutory, effective, and optimal net tax schedules in Lithuania," IZA Journal of Labor Policy, Sciendo & Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), volume 11, issue 1, pages 1-33, May, DOI: 10.2478/izajolp-2021-0005.
• Erero Jean Luc, 2021, "Contribution of VAT to economic growth: A dynamic CGE analysis," Journal of Economics and Management, Sciendo, volume 43, issue 1, pages 22-51, January, DOI: 10.22367/jem.2021.43.02.
• Bergstrom,Katy Ann & Dodds,William, 2021, "Optimal Taxation with Multiple Dimensions of Heterogeneity," Policy Research Working Paper Series, The World Bank, number 9572, Mar.
• Clive L. Spash, 2021, "The History of Pollution 'Externalities' in Economic Thought," SRE-Disc, Institute for Multilevel Governance and Development, Department of Socioeconomics, Vienna University of Economics and Business, number sre-disc-2021_01.
• Spash, Clive L., 2021, "The History of Pollution ‘Externalities’ in Economic Thought," SRE-Discussion Papers, WU Vienna University of Economics and Business, number 2021/01.
• Wolfram F. Richter & Kerstin Schneider, 2021, "Education: Optimal choice and efficient policy," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 54, issue 2, pages 840-863, May, DOI: 10.1111/caje.12518.
• Piotr Dworczak & Scott Duke Kominers & Mohammad Akbarpour, 2021, "Redistribution Through Markets," Econometrica, Econometric Society, volume 89, issue 4, pages 1665-1698, July, DOI: 10.3982/ECTA16671.
• Arun Advani & Hannah Tarrant, 2021, "Behavioural responses to a wealth tax," Fiscal Studies, John Wiley & Sons, volume 42, issue 3-4, pages 509-537, September, DOI: 10.1111/1475-5890.12283.
• Ismail Baydur & Fatih Yilmaz, 2021, "VAT Treatment of the Financial Services: Implications for the Real Economy," Journal of Money, Credit and Banking, Blackwell Publishing, volume 53, issue 8, pages 2167-2200, December, DOI: 10.1111/jmcb.12780.
• Advani, Arun & Tarrant, Hannah, 2021, "Behavioural responses to a wealth tax," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1368.
• Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane, 2021, "Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 263.
• Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane, 2021, "Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 266.
• Ruppert, Kilian & Schön, Matthias & Stähler, Nikolai, 2021, "Consumption taxation to finance pension payments," Discussion Papers, Deutsche Bundesbank, number 47/2021.
• Tóth, Peter & Cupák, Andrej & Rizov, Marian, 2021, "Measuring the Efficiency of VAT Reforms: A Demand System Simulation Approach," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 73, issue 3, pages 1218-1243.
• Fage, Bradley & Vasilev, Aleksandar, 2021, "Understanding the effect of a Soft Drinks Industry Levy on Consumer Well-Being in the UK: First Estimates," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue forthcomi.
• Docquier, Frédéric & Schiff, Maurice, 2021, "A Political Economy and Voicing Model of the Institutional Impact of Brain Drain, Human Capital, Inequality and Country Size," GLO Discussion Paper Series, Global Labor Organization (GLO), number 866.
• Jung, Benjamin & Kohler, Wilhelm, 2021, "Input-output linkages and monopolistic competition: Input distortion and optimal policies," Hohenheim Discussion Papers in Business, Economics and Social Sciences, University of Hohenheim, Faculty of Business, Economics and Social Sciences, number 06-2021.
• Krueger, Dirk & Ludwig, Alexander & Villalvazo, Sergio, 2021, "Optimal taxes on capital in the OLG model with uninsurable idiosyncratic income risk," ICIR Working Paper Series, Goethe University Frankfurt, International Center for Insurance Regulation (ICIR), number 38/21.
• Geiger, Charlotte & Lehmann, Paul, 2021, "Managing the spatial externalities of renewable energy deployment: Uniform vs. differentiated regulation," UFZ Discussion Papers, Helmholtz Centre for Environmental Research (UFZ), Division of Social Sciences (ÖKUS), number 1/2021.
• Dobkowitz, Sonja, 2022, "Redistribution, Demand, and Sustainable Production," VfS Annual Conference 2021 (Virtual Conference): Climate Economics, Verein für Socialpolitik / German Economic Association, number 242417, revised 2022.
• Clemens, Marius & Röger, Werner, 2021, "Temporary VAT Reduction during the Lockdown - Evidence from Germany," VfS Annual Conference 2021 (Virtual Conference): Climate Economics, Verein für Socialpolitik / German Economic Association, number 242459.
• Boeing, Philipp & Peters, Bettina, 2022, "Misappropriation of R&D subsidies: Estimating treatment effects with one-sided noncompliance," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-081, revised 2022.
• Fischer, Leonie & Heckemeyer, Jost H. & Spengel, Christoph & Steinbrenner, Daniela, 2021, "Tax policies in a transition to a knowledge-based economy: The effective tax burden of companies and highly skilled labour," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-096.

2020

• Ana Lambea Rueda & María Amparo Grau Ruiz & Gema Pastor Albaladejo, 2020, "La sostenibilidad de la vivienda: razones para incentivar su desarrollo en España
  [The sustainability of housing: reasons to encourage its development in Spain]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 133, pages 67334-67334, DOI: 10.5209/REVE.67334.
• Saroj Dhital & Pedro Gomis-Porqueras & Joseph H. Haslag, 2020, "Monetary and Fiscal Policy Interactions in a Frictional Model of Money, Nominal Public Debt and Banking," Working Papers, Department of Economics, University of Missouri, number 2002, Apr.
• E. S. Vylkova & N. G. Viktorova & N. V. Pokrovskaya, 2020, "Technological transformation of tax administration procedures as a factor of economic growth," Journal of New Economy, Ural State University of Economics, volume 21, issue 1, pages 53-71, March, DOI: 10.29141/2658-5081-2020-21-1-3.
• Natalya Yu. Yaroshevich, 2020, "Enterprises’ competitive behaviour assessment in industrial markets in manufacturing," Journal of New Economy, Ural State University of Economics, volume 21, issue 2, pages 96-111, July, DOI: 10.29141/2658-5081-2020-21-2-6.
• Koeniger, Winfried & Zanella, Carlo, 2020, "Opportunity and Inequality across Generations," Economics Working Paper Series, University of St. Gallen, School of Economics and Political Science, number 2003, Feb.
• AILINCA, Alina Georgeta, 2020, "Links Between Tax Regimes And Political Regimes In European Union Countries In The Period 2000-2019," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 8, issue 1, pages 6-14, October.
• TURCAN, Rina & TURCAN, Iuliu, 2020, "The Taxes’ Impact On The Entrepreneurial Activity Development," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 8, issue 1, pages 63-70, October.
• UZUM, Leonard-Dan, 2020, "Laffer Curve In Eastern European Countries," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 8, issue 1, pages 71-78, October.
• Kawecka-Wyrzykowska Elżbieta, 2020, "Assessment of the European Commission's proposals for financing the EU budget in 2021–2027," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 56, issue 3, pages 193-208, September, DOI: 10.2478/ijme-2020-0018.
• Paientko Tetiana & Oparin Valeriy, 2020, "Reducing the Tax Burden in Ukraine: Changing Priorities," Journal of Management and Business Administration. Central Europe, Sciendo, volume 28, issue 3, pages 98-126, September, DOI: 10.7206/cemj.2658-0845.28.
• Miron Gabriela Monica, 2020, "The Influence of VAT Variation on the Damages Resulting from Fraud in the Romanian Economy," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, volume 30, issue 4, pages 111-131, December, DOI: 10.2478/sues-2020-0027.
• Bergstrom,Katy Ann & Dodds,William, 2020, "The Targeting Benefit of Conditional Cash Transfers," Policy Research Working Paper Series, The World Bank, number 9101, Jan.
• Bachas,Pierre Jean & Gadenne,Lucie & Jensen,Anders, 2020, "Informality, Consumption Taxes and Redistribution," Policy Research Working Paper Series, The World Bank, number 9267, Jun.
• Marcelo Arbex & Enlinson Mattos, 2020, "Tax Preferences and Optimal Income Taxation," Working Papers, University of Windsor, Department of Economics, number 2006, Oct.
• Marcelo Arbex & Enlinson Mattos, 2020, "Limited Tax Capacity and the Optimal Taxation of Firms," Working Papers, University of Windsor, Department of Economics, number 2008, Nov.
• Dominik Sachs & Aleh Tsyvinski & Nicolas Werquin, 2020, "Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium," Econometrica, Econometric Society, volume 88, issue 2, pages 469-493, March, DOI: 10.3982/ECTA14681.
• Zarko Kalamov & Marco Runkel, 2020, "Taxes on unhealthy food and externalities in the parental choice of children's diet," Health Economics, John Wiley & Sons, Ltd., volume 29, issue 8, pages 938-944, August, DOI: 10.1002/hec.4024.
• Bachas, Pierre & Gadenne, Lucie & Jensen, Anders, 2020, "Informality, Consumption Taxes and Redistribution," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1277.
• Haufler, Andreas & Perroni, Carlo, 2020, "Incentives, Globalization, and Redistribution," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1282.
• Rodemeier, Matthias & Löschel, Andreas, 2020, "The welfare effects of persuasion and taxation: Theory and evidence from the field," CAWM Discussion Papers, University of Münster, Münster Center for Economic Policy (MEP), number 112.
• Nelson, Jon Paul, 2020, "Fixed-effect versus random-effects meta-analysis in economics: A study of pass-through rates for alcohol beverage excise taxes," Economics Discussion Papers, Kiel Institute for the World Economy, number 2020-1.
• Giesecke, Matthias & Jäger, Philipp, 2020, "Pension incentives and labor supply: Evidence from the introduction of universal old-age assistance in the UK," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 844, DOI: 10.4419/86788979.
• Loebbing, Jonas, 2020, "Redistributive Income Taxation with Directed Technical Change," VfS Annual Conference 2020 (Virtual Conference): Gender Economics, Verein für Socialpolitik / German Economic Association, number 224606.
• Pauser, Johannes, 2020, "Congestion, wage rigidities and the provision of public intermediate goods," VfS Annual Conference 2020 (Virtual Conference): Gender Economics, Verein für Socialpolitik / German Economic Association, number 224625.
• Rodemeier, Matthias & Löschel, Andreas, 2020, "The welfare effects of persuasion and taxation: Theory and evidence from the field," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 20-019.
• Chung Tran & Sebastian Wende, 2020, "Incidence of Capital Income Taxation in a Lifecycle Economy with Firm Heterogeneity," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 2019-670, Mar.
• Monisankar Bishnu & Cagri Kumru, 2020, "A Note on the Annuity Role of Estate Tax - ONLINE SUPPLEMENT," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 2020-676, Nov.
• Nicolas Destrée, 2020, "The Golden Rule of Capital Accumulation with Workers Remittances," Annals of Economics and Statistics, GENES, issue 137, pages 31-64, DOI: 10.15609/annaeconstat2009.137.0031.
• Jorge Ignacio Del Castillo, 2020, "Doing Business in Bolivia: a case study in the Andean regulatory framework," Development Research Working Paper Series, Institute for Advanced Development Studies, number 01/2020, Apr.
• Christine Ho & Nicola Pavoni, 2020, "Efficient Child Care Subsidies," American Economic Review, American Economic Association, volume 110, issue 1, pages 162-199, January, DOI: 10.1257/aer.20170581.
• Emmanuel Farhi & Xavier Gabaix, 2020, "Optimal Taxation with Behavioral Agents," American Economic Review, American Economic Association, volume 110, issue 1, pages 298-336, January, DOI: 10.1257/aer.20151079.
• Ludwig Straub & Iván Werning, 2020, "Positive Long-Run Capital Taxation: Chamley-Judd Revisited," American Economic Review, American Economic Association, volume 110, issue 1, pages 86-119, January, DOI: 10.1257/aer.20150210.
• Eugenio J. Miravete & Katja Seim & Jeff Thurk, 2020, "One Markup to Rule Them All: Taxation by Liquor Pricing Regulation," American Economic Journal: Microeconomics, American Economic Association, volume 12, issue 1, pages 1-41, February, DOI: 10.1257/mic.20180155.
• Kory Kroft & Kavan Kucko & Etienne Lehmann & Johannes Schmieder, 2020, "Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 1, pages 254-292, February, DOI: 10.1257/pol.20180033.
• Spencer Bastani & Sören Blomquist & Luca Micheletto, 2020, "Child Care Subsidies, Quality, and Optimal Income Taxation," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 4, pages 1-37, November, DOI: 10.1257/pol.20170648.
• Benjamin B. Lockwood, 2020, "Optimal Income Taxation with Present Bias," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 4, pages 298-327, November, DOI: 10.1257/pol.20180762.
• Walter Cont & Fernando Navajas & Francisco Pizzi & Alberto Porto, 2020, "Precios y tarifas de servicios públicos. Evolución. 1945-2018," Asociación Argentina de Economía Política: Working Papers, Asociación Argentina de Economía Política, number 4328, Nov.
• Daniela Gheorghita MARIA (IFTIMOV), 2020, "The Evolution Of Legislation Regarding Building Tax In The Last Two Decades In Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 48, pages 105-114, August.
• Raluca Andreea GHEÈšU & Petre BREZEANU, 2020, "Comparative Analysis of Some Member States of the European Union in Central and Eastern Europe Regarding the Evolution of the Fiscal Pressure on Taxes," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 22, pages 34-43, November.
• Iosif-Simion MIHON & Attila TAMAȘ & Monica Ioana TOADER & Alin IRIMIA, 2020, "Transfer Prices. National and European Perspectives," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 22, pages 44-50, November.
• Felix Bierbrauer & Pierre Boyer & Emanuel Hansen, 2020, "Pareto-improving tax reforms and the Earned Income Tax Credit," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 001, Jun.
• Rażyna Kozuń-Cieślak, 2020, "Is the efficiency of the healthcare system linked to the country’s economic performance? Beveridgeans versus Bismarckians," Acta Oeconomica, Akadémiai Kiadó, Hungary, volume 70, issue 1, pages 1-17, March, DOI: 10.1556/032.2020.00001.
• Gheorghiţa Dincă & Marius Sorin Dincă & Maria Letiţia Andronic, 2020, "The efficiency of the healthcare systems in EU countries – A DEA analysis," Acta Oeconomica, Akadémiai Kiadó, Hungary, volume 70, issue 1, pages 19-36, March, DOI: 10.1556/032.2020.00002.
• Salvador Barrios, 2020, "Taxation and growth: Why does it matter and how can it be analysed?," Society and Economy, Akadémiai Kiadó, Hungary, volume 42, issue 4, pages 366-384, December, DOI: 10.1556/204.2020.00017.
• Salvador Barrios, 2020, "Erratum: Taxation and growth: Why does it matter and how can it be analysed?," Society and Economy, Akadémiai Kiadó, Hungary, volume 42, issue 4, pages 385-385, December, DOI: 10.1556/204.2020.00020.
• Desislava Stoilova & Nikolay Patonov, 2020, "Fiscal policy and growth in a small emerging economy: The case of Bulgaria," Society and Economy, Akadémiai Kiadó, Hungary, volume 42, issue 4, pages 386-402, December, DOI: 10.1556/204.2020.00015.
• Kemal Cebeci, , "Capital Taxation In European Transition Economies Comparative Analysis," Review of Socio - Economic Perspectives, Reviewsep, number 202076, DOI: https://doi.org/10.19275/RSEP102.
• Stefanie Stantcheva, 2020, "Dynamic Taxation," Annual Review of Economics, Annual Reviews, volume 12, issue 1, pages 801-831, August, DOI: 10.1146/annurev-economics-100119-01.
• Liubov Kasianenko & Iryna Shopina & Mariia Karmalita & Dmytro Muliavka, 2020, "Interest in the context of tax relations: traditional approach and trends of tax management development," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, volume 10, issue 1, pages 56-68, March.
• Hajati, Omid & Farazman, Hassan & Afagheh, Morteza & Armen, Seyed Aziz, 2020, "Estimation of Income Elasticity and Tax Capacity with Concentration on the Components of Tax Revenues in Khuzestan Province (in Persian)," The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی Ùˆ بودجه), Institute for Management and Planning studies, volume 24, issue 4, pages 97-124, February.
• Marharyta Berdar & Olha Yevtushevska, 2020, "Innovation Activity Management Of Enterprises Under Self-Development," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 6, issue 2, DOI: 10.30525/2256-0742/2020-6-2-25-31.
• Serhii Makarenko & Nataliia Oliinyk & Tetiana Kazakova, 2020, "Features Of Assessment And Forecasting Of Socio-Economic Development Of Regions In Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 6, issue 5, DOI: 10.30525/2256-0742/2020-6-5-129-136.
• Martino Tasso, 2020, "Do details matter? An analysis of Italian personal income tax," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1301, Nov.
• Ufuk Akcigit & Stefanie Stantcheva, 2020, "Taxation and Innovation: What Do We Know?," Working Papers, Becker Friedman Institute for Research In Economics, number 2020-70.
• Pierre Yared & Ricardo Nunes & Davide Debortoli, 2020, "Optimal Fiscal Policy without Commitment: Revisiting Lucas-Stokey," Working Papers, Barcelona School of Economics, number 1144, Jan.
• Kai Ding & Filippo Rebessi, 2020, "Optimal Agricultural Policy: Small Gains?," Economic Inquiry, Western Economic Association International, volume 58, issue 4, pages 1907-1928, October, DOI: 10.1111/ecin.12901.
• Aart Gerritsen & Bas Jacobs, 2020, "Is a Minimum Wage an Appropriate Instrument for Redistribution?," Economica, London School of Economics and Political Science, volume 87, issue 347, pages 611-637, July, DOI: 10.1111/ecca.12323.
• Anna D'Annunzio & Mohammed Mardan & Antonio Russo, 2020, "Multi‐part tariffs and differentiated commodity taxation," RAND Journal of Economics, RAND Corporation, volume 51, issue 3, pages 786-804, September, DOI: 10.1111/1756-2171.12340.
• Rodger Barros Antunes Campos & Gustavo Pereira Serra, 2020, "The decision on unconstitutionality of earmarking and its impact on the housing access: Evidence from São Paulo State, Brazil," Regional Science Policy & Practice, Wiley Blackwell, volume 12, issue 1, pages 25-42, February, DOI: 10.1111/rsp3.12180.
• Giovanni Immordino & Anna Maria C. Menichini & Maria Grazia Romano, 2020, "Taxing and Regulating Vices," Scandinavian Journal of Economics, Wiley Blackwell, volume 122, issue 2, pages 622-647, April, DOI: 10.1111/sjoe.12334.
• Ohik Kwon & Seungduck Lee & Jaevin Park, 2020, "Central Bank Digital Currency, Tax Evasion, Inflation Tax, and Central Bank Independence," Working Papers, Economic Research Institute, Bank of Korea, number 2020-26, Dec.
• Nelson Jon P. & Moran John R., 2020, "Effects of Alcohol Taxation on Prices: A Systematic Review and Meta-Analysis of Pass-Through Rates," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 20, issue 1, pages 1-21, January, DOI: 10.1515/bejeap-2019-0134.
• García-Miralles Esteban, 2020, "The Crucial Role of Social Welfare Criteria and Individual Heterogeneity for Optimal Inheritance Taxation," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 20, issue 2, pages 1-16, April, DOI: 10.1515/bejeap-2019-0274.
• García-Miralles Esteban, 2020, "The Crucial Role of Social Welfare Criteria and Individual Heterogeneity for Optimal Inheritance Taxation," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 20, issue 2, pages 1-16, April, DOI: 10.1515/bejeap-2019-0274.
• Li Qian, 2020, "Dynamic effects of consumption tax reforms with durable consumption," The B.E. Journal of Macroeconomics, De Gruyter, volume 20, issue 2, pages 1-33, June, DOI: 10.1515/bejm-2019-0026.
• Li Qian, 2020, "Dynamic effects of consumption tax reforms with durable consumption," The B.E. Journal of Macroeconomics, De Gruyter, volume 20, issue 2, pages 1-33, June, DOI: 10.1515/bejm-2019-0026.
• Pawel Doligalski & Abdoulaye Ndiaye & Nicolas Werquin, 2020, "Redistribution with Performance Pay," Bristol Economics Discussion Papers, School of Economics, University of Bristol, UK, number 20/721, Apr.
• Ugo Colombino & Nizamul Islam, 2020, "Combining microsimulation and optimization to identify optimal flexible tax-transfer rule," CHILD Working Papers Series, Centre for Household, Income, Labour and Demographic Economics (CHILD) - CCA, number 86 JEL Classification: H2.
• Azacis, Helmuts & Collie, David R., 2020, "The Non-Equivalence of Import Tariffs and Export Taxes in Trade Wars: Ad Valorem vs Specific Trade Taxes," Cardiff Economics Working Papers, Cardiff University, Cardiff Business School, Economics Section, number E2020/11, Jul.
• Ivo Bakota, 2020, "Capital Income Taxation with Portfolio Choice," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp668, Sep.
• Max Gillman, 2020, "Income Tax Evasion: Tax Elasticity, Welfare, and Revenue," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp675, Oct.
• Max Franks & Ottmar Edenhofer, 2020, "Optimal Redistributive Wealth Taxation When Wealth Is More Than Just Capital," CESifo Working Paper Series, CESifo, number 8093.
• Winfried Koeniger & Carlo Zanella, 2020, "Opportunity and Inequality across Generations," CESifo Working Paper Series, CESifo, number 8099.
• Rosella Levaggi & Carmen Marchiori & Paolo Panteghini, 2020, "Lifestyle Taxes in the Presence of Profit Shifting," CESifo Working Paper Series, CESifo, number 8138.
• Laurent Simula & Alain Trannoy, 2020, "Gini and Optimal Income Taxation by Rank," CESifo Working Paper Series, CESifo, number 8141.
• Spencer Bastani & Daniel Waldenström, 2020, "The Ability Gradient in Bunching," CESifo Working Paper Series, CESifo, number 8233.
• Matthias Rodemeier & Andreas Löschel, 2020, "The Welfare Effects of Persuasion and Taxation: Theory and Evidence from the Field," CESifo Working Paper Series, CESifo, number 8259.
• Pawel Doligalski & Abdoulaye Ndiaye & Nicolas Werquin, 2020, "Redistribution with Performance Pay," CESifo Working Paper Series, CESifo, number 8267.
• Torben K. Mideksa, 2020, "Pricing Pollution," CESifo Working Paper Series, CESifo, number 8269.
• Felix Bierbrauer & Pierre C. Boyer & Emanuel Hansen, 2020, "Pareto-Improving Tax Reforms and the Earned Income Tax Credit," CESifo Working Paper Series, CESifo, number 8358.
• Patricia Apps & Ray Rees, 2020, "Inequality Measurement and Tax/Transfer Policy," CESifo Working Paper Series, CESifo, number 8378.
• Aart Gerritsen & Bas Jacobs & Alexandra Victoria Rusu & Kevin Spiritus, 2020, "Optimal Taxation of Capital Income with Heterogeneous Rates of Return," CESifo Working Paper Series, CESifo, number 8395.
• Sebastian Koehne & Dominik Sachs, 2020, "Pareto-Improving Reforms of Tax Deductions," CESifo Working Paper Series, CESifo, number 8408.
• Sijbren Cnossen, 2020, "Excise Taxation for Domestic Resource Mobilization," CESifo Working Paper Series, CESifo, number 8442.
• Laurent Simula & Alain Trannoy, 2020, "Bunching and Rank-Dependent Optimal Income Taxation," CESifo Working Paper Series, CESifo, number 8443.
• Andreas Haufler & Carlo Perroni, 2020, "Incentives, Globalization, and Redistribution," CESifo Working Paper Series, CESifo, number 8450.
• Kristoffer Berg & Paolo Giovanni Piacquadio, 2020, "The Equal-Sacrifice Social Welfare Function with an Application to Optimal Income Taxation," CESifo Working Paper Series, CESifo, number 8505.
• Pertti Haaparanta & Ravi Kanbur & Tuuli Paukkeri & Jukka Pirttilä & Matti Tuomala, 2020, "Promoting Education under Distortionary Taxation: Equality of Opportunity versus Welfarism," CESifo Working Paper Series, CESifo, number 8575.
• Dirk Engelmann & Eckhard Janeba & Lydia Mechtenberg & Nils Wehrhöfer, 2020, "Preferences over Taxation of High-Income Individuals: Evidence from a Survey Experiment," CESifo Working Paper Series, CESifo, number 8595.
• Ulrich Glogowsky, 2020, "Behavioral Responses to Inheritance and Gift Taxation: Evidence from Germany," CESifo Working Paper Series, CESifo, number 8628.
• Emanuel Hansen, 2020, "Optimal Income Taxation with Labor Supply Responses at Two Margins: When Is an Earned Income Tax Credit Optimal?," CESifo Working Paper Series, CESifo, number 8630.
• Marie-Louise Leroux & Pierre Pestieau, 2020, "Age-Related Taxation of Bequests in the Presence of a Dependency Risk," CESifo Working Paper Series, CESifo, number 8642.
• Burkhard Heer & Stefan Rohrbacher, 2020, "Endogenous Longevity and Optimal Tax Progressivity," CESifo Working Paper Series, CESifo, number 8691.
• 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, Centre for Economic Policy Research, number 14347, Jan.
• O'Connell, Martin & Smith, Kate, 2020, "Corrective Tax Design and Market Power," CEPR Discussion Papers, Centre for Economic Policy Research, number 14582, Apr.
• Waldenstrom, Daniel & Bastani, Spencer, 2020, "The Ability Gradient in Bunching," CEPR Discussion Papers, Centre for Economic Policy Research, number 14599, Apr.
• Doligalski, Pawel & Ndiaye, Abdoulaye & Werquin, Nicolas, 2022, "Redistribution with Performance Pay," CEPR Discussion Papers, Centre for Economic Policy Research, number 14648, Apr.
• Cukierman, Alex, 2020, "COVID-19, Helicopter Money & the Fiscal-Monetary Nexus," CEPR Discussion Papers, Centre for Economic Policy Research, number 14734, May.
• Bierbrauer, Felix & Boyer, Pierre & Hansen, Emanuel, 2020, "Pareto-improving tax reforms and the Earned Income Tax Credit," CEPR Discussion Papers, Centre for Economic Policy Research, number 14853, Jun.
• Gadenne, Lucie & Jensen, Anders & Bachas, Pierre, 2020, "Informality, Consumption Taxes and Redistribution," CEPR Discussion Papers, Centre for Economic Policy Research, number 14945, Jun.
• Cremer, Helmuth & Canta, Chiara & Gahvari, Firouz, 2020, "Welfare improving tax evasion," CEPR Discussion Papers, Centre for Economic Policy Research, number 14984, Jul.
• Sachs, Dominik & Köhne, Sebastian, 2020, "Pareto-improving reforms of tax deductions," CEPR Discussion Papers, Centre for Economic Policy Research, number 14999, Jul.
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• Stantcheva, Stefanie, 2020, "Understanding Tax Policy: How do people Reason," CEPR Discussion Papers, Centre for Economic Policy Research, number 15216, Aug.
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• Griffith, Rachel & O'Connell, Martin & Smith, Kate, 2020, "Price floors and externality correction," CEPR Discussion Papers, Centre for Economic Policy Research, 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.
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• 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.
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• 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.
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• 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.
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• 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.
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