Research classified by Journal of Economic Literature (JEL) codes

2026

• Robert Dur & Anja Schöttner, 2026, "An Allocative Efficiency Rationale for a Universal Basic Income," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 26-058/VII, Aug.
• Ablyatifov, Emin & Lukyanov, Georgy, 2026, "Optimal Taxation under Imperfect Trust," TSE Working Papers, Toulouse School of Economics (TSE), number 26-1711, Feb.
• Bontems, Philippe & Calmette, Marie-Françoise & Martimort, David, 2026, "Tarification d’accès et qualité du réseau dans le transport ferroviaire," TSE Working Papers, Toulouse School of Economics (TSE), number 26-1753, Jun.
• Lukyanov, Georgy & Ly, Hengrina, 2026, "Taxing Capital to Protect It," TSE Working Papers, Toulouse School of Economics (TSE), number 26-1791, Oct.
• Lukyanov, Georgy & Ly, Hengrina, 2026, "The Fiscal Alibi: Hidden Spending Needs and Government Reputation," TSE Working Papers, Toulouse School of Economics (TSE), number 26-1796, Oct.
• Nicholas Lacoste & Zehra Farooq, 2026, "Optimal Audit Targeting with Machine Learning: Evidence from Pakistan," Working Papers, Tulane University, Department of Economics, number 2603, Feb.
• Katy Bergstrom & William Dodds, 2026, "Consistent Non-Utilitarian Welfare Weights," Working Papers, Tulane University, Department of Economics, number 2609, Sep.
• Mark Colas & Emmett Reynier, 2026, "Optimal Subsidies for Residential Solar," Journal of Political Economy Microeconomics, University of Chicago Press, volume 4, issue 1, pages 213-264, DOI: 10.1086/734142.
• Kimberly A. Clausing & Maurice Obstfeld, 2026, "Tariffs as Fiscal Policy," National Tax Journal, University of Chicago Press, volume 79, issue 1, pages 163-206, DOI: 10.1086/739420.
• PRUTEANU, Mariana, 2026, "Financial Risk Management In The Fiscal Policy Of The Republic Of Moldova: Challenges And Directions For Transformation," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 30, issue 1, pages 90-109, March, DOI: https://doi.org/10.65672/fs.2026.1..
• Bonifert Éva Szabóné, 2026, "Simplification Opportunities in Some Western European Personal Income Tax System," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Paradigm, volume 36, issue 3, pages 33-57, DOI: 10.2478/sues-2026-0012.
• Beck Hanno & Prinz Aloys, 2026, "Für und Wider der Wiederbelebung der Vermögensteuer," Wirtschaftsdienst, Paradigm, volume 106, issue 1, pages 47-52, DOI: 10.2478/wd-2026-0013.
• Schnitzer Monika, 2026, "Erbschaftsteuer: Keine Sonderbehandlung," Wirtschaftsdienst, Paradigm, volume 106, issue 2, pages 76-76, DOI: 10.2478/wd-2026-0019.
• Beznoska Martin, 2026, "Einkommensteuer: Reform kann Wachstum schaffen," Wirtschaftsdienst, Paradigm, volume 106, issue 3, pages 147-147, DOI: 10.2478/wd-2026-0040.
• Eisenkopf Alexander & Knorr Andreas, 2026, "Finanzierung der Schieneninfrastruktur: Replik und Erwiderung," Wirtschaftsdienst, Paradigm, volume 106, issue 3, pages 198-204, DOI: 10.2478/wd-2026-0051.
• Übelmesser Silke, 2026, "Einkommensteuerreform: Reformdruck bleibt trotz Entlastung," Wirtschaftsdienst, Paradigm, volume 106, issue 9, pages 625-625, DOI: 10.2478/wd-2026-0153.
• Subhrasil Chingri & Debasis Mondal & Klaus Prettner, 2026, "When Should Robots Be Subsidized?," Department of Economics Working Papers, Vienna University of Economics and Business, Department of Economics, number wuwp399, Oct.
• Chingri, Subhrasil & Mondal, Debasis & Prettner, Klaus, 2026, "When Should Robots Be Subsidized?," Department of Economics Working Paper Series, WU Vienna University of Economics and Business, number 399, Oct.
• Roberto Iacono & Bård Smedsvik, 2026, "Behavioural responses to wealth taxation: evidence from a Norwegian reform," Fiscal Studies, John Wiley & Sons, volume 47, issue 3, pages 255-280, September, DOI: 10.1111/1475-5890.70024.
• Insook Lee, 2026, "Wage Discrimination And Tax Progressivity," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 71, issue 01, pages 409-440, March, DOI: 10.1142/S0217590821500661.
• Marija Novinc & Viktor Viljevac & Filip Novinc, 2026, "Povratni porezni kredit kao instrument pravednije porezne politike u Republici Hrvatskoj," EFZG Working Papers Series, Faculty of Economics and Business, University of Zagreb, number 2602, Apr.
• Nicolay, Katharina & Spix, Julia & Steinbrenner, Daniela, 2026, "Excess profit taxes in times of crisis: The example of the inframarginal revenue cap in the EU electricity market," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 26-012.
• Nabi Arjmandi & Chao Gu & Joseph Haslag & Yajie Wang, 2026, "Optimal Intermediary Contracts," Auburn Economics Working Paper Series, Department of Economics, Auburn University, number auwp2026-02, Mar.
• Jan Eeckhout & Chunyang Fu & Wenjian Li & Xi Weng, 2026, "Optimal Taxation and Market Power," American Economic Review, American Economic Association, volume 116, issue 1, pages 119-163, January, DOI: 10.1257/aer.20211445.
• John Sturm Becko & André Sztutman, 2026, "Efficiency Criteria, Income Taxation, and Heterogeneous Elasticities," American Economic Review, American Economic Association, volume 116, issue 5, pages 1876-1913, May, DOI: 10.1257/aer.20240919.
• Damien Capelle & Yang Liu, 2026, "Optimal Taxation of Inflation," American Economic Journal: Macroeconomics, American Economic Association, volume 18, issue 4, pages 64-93, October, DOI: 10.1257/mac.20240248.
• James Poterba & Iván Werning, 2026, "Stefanie Stantcheva, 2025 Clark Medalist," Journal of Economic Perspectives, American Economic Association, volume 40, issue 3, pages 241-258, Summer, DOI: 10.1257/jep.20251483.
• Leisan A. Gafarova, 2026, "TOPSIS-entropy method for assessing the effectiveness of tax instruments: a case study of the Russian tax system," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 1, pages 101-124, DOI: https://doi.org/10.15826/jtr.2026.1.
• Dejene Mamo Bekana, 2026, "Informal Economy and Governance Quality Impact on Tax Revenue in African Countries," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 1, pages 197-218, DOI: https://doi.org/10.15826/jtr.2026.1.
• Ikechukwu Andrew Mobosi, 2026, "Why Do Tax Reforms Fail? Evidence from African Political Economy (1980–2025)," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 2, pages 246-265, DOI: https://doi.org/10.15826/jtr.2026.1.
• Abas Hamdie Nigusie & Getaneh Mihret Ayele & Mekonnen Mengistie Melkie, 2026, "Does Public Capital Expenditure Strengthen Tax Capacity? Evidence from Sub-Saharan Africa," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 2, pages 288-309, DOI: https://doi.org/10.15826/jtr.2026.1.
• Yancheng Liu & Zhiyuan Luo & Wenqi Xu, 2026, "Labor Tax Wedge and Total Factor Productivity: Evidence from China," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 2, pages 340-358, DOI: https://doi.org/10.15826/jtr.2026.1.
• Nguyen Cong Phuong & Le Thi Na, 2026, "The Interplay between Efficiency, Equity and Simplicity in Vietnam’s Personal Income Tax Reform: A Simulation-Based Analysis," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 2, pages 359-375, DOI: https://doi.org/10.15826/jtr.2026.1.
• Nouhaila Kerroum & Hind Tahtah & Zakariae Bel Mkaddem & Wahiba Kerroum, 2026, "Digitalization and Tax Equity in the Global Economy: Evidence from a Panel VAR Analysis," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 2, pages 376-398, DOI: https://doi.org/10.15826/jtr.2026.1.
• Konstantin V. Vekerle & Ilya A. Sokolov & Sergei G. Belev, 2026, "Is there Interregional Tax Competition in Corporate Income Tax? Evidence from Russia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 3, pages 535-552, DOI: https://doi.org/10.15826/jtr.2026.1.
• Andranik Margaryan & Atom Margaryan & Garik Petrosyan, 2026, "The Impact of Inclusive Tax Policy in the Context of Overcoming the “Middle-Income Trap”: The Case of the Republic of Armenia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 3, pages 595-615, DOI: https://doi.org/10.15826/jtr.2026.1.
• Hongjie Gao & Igor A. Mayburov, 2026, "Excise Taxation and Its Impact on Health in China: Evidence from Regional Differences between North and South," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 3, pages 616-633, DOI: https://doi.org/10.15826/jtr.2026.1.
• Felix J. Bierbrauer & Pierre C. Boyer & Andreas Peichl & Daniel Weishaar, 2026, "Tax Reforms and Multi-Dimensional Screening," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 401, Apr.
• Khaoula HADRI & Abdelali LAHRECH, 2026, "L’impact des réformes douanières sur la compétitivité des entreprises exportatrices : cas de YAZAKI Au Maroc," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 1, pages 595-607.
• Nicodème KEMDONG TENEKEU & Christopher NGOH SAM & Dilane SA-AH NAHYEM, 2026, "Determinants of tax compliance in Cameroon: Case study of microfinance institution in Cameroon," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 3, pages 452-465.
• Omar MEJJI & Abdelhadi DARKAOUI & Abderrahim TAILAMTE & Zakaria ABBASSI, 2026, "Rôle de la réforme fiscale Contribution Professionnelle Unique (CPU) dans la formalisation du secteur informel : Cas de la région Béni-Mellal Khénifra," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 5, pages 419-442.
• Fatima Zahra NORCH & El Houssain ELATIFE, 2026, "Fiscalité inclusive et équité au Maroc : Une évaluation par l'indice de Kakwani appliqué à l'impôt sur le revenu et à la taxe sur la valeur ajoutée," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 9, pages 553-575.
• Jakub Growiec & Klaus Prettner & Maciej Szkr'obka, 2026, "Workers' Incentives and the Optimal Taxation of AI," Papers, arXiv.org, number 2603.17898, Mar.
• Nelly Popova, 2026, "Personal Income Tax Developments in the European Union Countries in 2020-2024," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 116-131.
• Emanuel Gasteiger & Michael Kuhn & Matthias Mistlbacher & Klaus Prettner, 2026, "Electricity Use of Automation or How to Tax Robots?," Scottish Journal of Political Economy, Scottish Economic Society, volume 73, issue 1, February, DOI: 10.1111/sjpe.70032.
• Nishimura Yukihiro, 2026, "Linear Commodity Tax Reform and the Limits of Partial Uniformity," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 26, issue 3, pages 1105-1124, DOI: 10.1515/bejeap-2026-0030.
• Yen Chih Ta, 2026, "Tax Principles and Privatization: Destination versus Origin in an International Mixed Duopoly," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 26, issue 4, pages 1169-1198, DOI: 10.1515/bejeap-2025-0341.
• Ge Teng & Kelishomi Ali Moghaddasi, 2026, "When to Mix It Up? Sorting, Inequality, and Re-distributive Taxation," The B.E. Journal of Theoretical Economics, De Gruyter, volume 26, issue 1, pages 1-46, DOI: 10.1515/bejte-2025-0071.
• Koch Leonie & Peichl Andreas & Riedel Nadine & Zinke Ida, 2026, "Faktorverfahren statt Steuerklassen III und V: Verbesserte Arbeitsanreize ohne Liquiditätsentzug," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 27, issue 2, pages 194-208, DOI: 10.1515/pwp-2026-0002.
• Ricardo Fenochietto & Carola Pessino & Nicole Fenochietto, 2026, "Countries' Tax Effort: Disentangling the Frontier Tax Gap," CEMA Working Papers: Serie Documentos de Trabajo., Universidad del CEMA, number 919, Mar.
• Hanna Wang, 2026, "Fertility and Family Leave Policies in Germany: Optimal Policy Design in a Dynamic FrameworK," CESifo Working Paper Series, CESifo, number 12416.
• Etienne Lehmann & Eddy Zanoutene, 2026, "Distortions for Nothing - Optimal Taxation of (Un)Distributed Profits," CESifo Working Paper Series, CESifo, number 12424.
• Elisa Belfiori & Daniel Carroll & Sewon Hur, 2026, "Unequal Climate Policy in an Unequal World," CESifo Working Paper Series, CESifo, number 12443.
• Yilin Hou & Michael Kumhof & Lei Shao, 2026, "The Potential and Utility of Land Value Taxation: A Theoretical Framework and Simulation for China," CESifo Working Paper Series, CESifo, number 12476.
• Adam Lavecchia & Robert McKercher & Alisa Tazhitdinova, 2026, "Should I Stay or Should I Go? The Impact of Taxation on Canadian Inter-Provincial Migration," CESifo Working Paper Series, CESifo, number 12600.
• Felix J. Bierbrauer & Pierre C. Boyer & Andreas Peichl & Daniel Weishaar, 2026, "Tax Reforms and Multi-Dimensional Screening," CESifo Working Paper Series, CESifo, number 12601.
• Matthias Rodemeier & Gregory Sun, 2026, "Government Aversion and Revealed Preference for Redistribution," CESifo Working Paper Series, CESifo, number 12645.
• John A. List & Matthias Rodemeier & Sutanuka Roy & Gregory Sun, 2026, "The Value of Behavioral Policies," CESifo Working Paper Series, CESifo, number 12775.
• Sergio Ocampo & Guttorm Schjelderup & Floris Zoutman, 2026, "Taxing Wealth Unlocks Capital Gains: An Efficiency Rationale for Wealth Taxes," CESifo Working Paper Series, CESifo, number 12830.
• Michael Barczay & Shafik Hebous & Tom Zimmermann, 2026, "The Limits of a Broad VAT Cut: Pass-Through Heterogeneity and Welfare Interpretation," CESifo Working Paper Series, CESifo, number 12922.
• Chiara Canta & Helmuth Cremer & Firouz Gahvari, 2026, "Differing Environmental Preferences, Fiscal Competition, and Taxation of Goods and Pollution," CESifo Working Paper Series, CESifo, number 12931.
• Burkhard Heer & Mark Trede, 2026, "A Quantitative Analysis of Optimal Income Redistribution in Anglo-Saxon and Continental Economies," CESifo Working Paper Series, CESifo, number 12938.
• Peter K. Kruse-Andersen & Peter Birch Sørensen & Anders Pretzmann Gotfredsen & Francesco Clora & Wusheng Yu, 2026, "Agriculture, Land Use and Optimal Second-Best Environmental and Climate Policy with Greenhouse Gas Leakage," CESifo Working Paper Series, CESifo, number 12944.
• Katy Bergstrom & William Dodds, 2026, "Consistent Non-Utilitarian Welfare Weights," CESifo Working Paper Series, CESifo, number 12978.
• Eren Gürer, 2026, "Optimal Taxation with Migration and Regional Externalities," CESifo Working Paper Series, CESifo, number 12987.
• Justina Klimaviciute & Pierre Pestieau & Jerome Schoenmaeckers, 2026, "Long-Term Care with Myopia," CESifo Working Paper Series, CESifo, number 13016.
• Radhika Goyal & Anders Jensen & David Lagakos & Abdoulaye Ndiaye & Yuntian Zhao, 2026, "Tax Productivity and Economic Development: A Quantitative Macroeconomic Analysis," CESifo Working Paper Series, CESifo, number 13061.
• Jacob Goldin & Sebastian Koehne & Nicholas Lawson, 2026, "Optimal Taxation of Indistinguishable Activities," CESifo Working Paper Series, CESifo, number 13077.
• Margit Schratzenstaller, 2026, "Inheritance Taxation in Europe: Long-Term Developments and Some Empirical Findings," EconPol Forum, CESifo, volume 27, issue 01, pages 43-51, January.
• Clemens Fuest & Andreas Peichl & Lisa Windsteiger, 2026, "Zur Reform der Erbschaftsteuer," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 04-08, January.
• Ulrike Malmendier & Monika Schnitzer & Achim Truger & Martin Werding, 2026, "Reformbedarf bei der Erbschaft- und Schenkungsteuer in Deutschland," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 09-13, January.
• Christian Seiler, 2026, "Reform der Erbschaftsteuer: Zwischen rechtspolitischem Ideal und realistischen Möglichkeiten," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 14-17, January.
• Stefan Bach, 2026, "Erbschaftsteuerreform: Vergünstigungen abbauen, Freibeträge erhöhen, Steuersätze senken," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 18-21, January.
• Philipp Dörrenberg & Dominika Langenmayr, 2026, "Betriebsvermögen in der Erbschaftsteuer: Was spricht für Ausnahmen – und was dagegen?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 22-26, January.
• Pascal Zamorski, 2026, "Erbschaftsteuer und Unternehmensnachfolge: Effizienzrisiken eines komplexen Systems," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 27-31, January.
• Jens Beckert, 2026, "Die Erbschaftsteuer zwischen Symbolpolitik und Fiskalbedarf," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 32-35, January.
• Martin Beznoska, 2026, "Zahlreiche Zielkonflikte erschweren eine Reform der Erbschaftsteuer," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 36-39, January.
• Volker Grossmann, 2026, "Reform der Erbschaftsteuer in Deutschland: Akzeptanz schaffen, Steuerprivilegien abschaffen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 40-43, January.
• Hanno Lorenz & Gerhard Reitschuler, 2026, "Die Erbschaftsteuerdebatte in Österreich: Eine Steuerdebatte mit den falschen Argumenten," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 44-47, January.
• Daniel Waldenström, 2026, "Vererbter Reichtum: Evidenz, Trade-offs und politische Möglichkeiten," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 48-52, January.
• Margit Schratzenstaller, 2026, "Erbschaftsteuern in Europa – Überblick und aktuelle Entwicklungen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 53-57, January.
• Nicola Brandt & Robert Grundke, 2026, "Die Erbschaftsteuer im OECD-Vergleich: Reformoptionen für höhere Steuereinnahmen, Leistungsgerechtigkeit und ökonomische Effizienz," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 58-61, January.
• Nezih Guner & Eugenio Renedo & Emre Enes Yavuz, 2026, "Taxes and Transfers with Nonlinear Wage Dynamics," Working Papers, CEMFI, number wp2026_2611, Jul.
• James Giesecke & Jason Nassios, 2026, "Inflation Indexation, Asymmetric Loss Recognition, and the Effective Burden of Capital Gains Tax," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-370, Jun.
• Jason Nassios, 2026, "Structural Limits to Resource Rent Taxation: Evidence from Australia's LNG Industry," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-372, Jul.
• James Giesecke & Jason Nassios, 2026, "Effective Capital Gains Tax Burdens Under Asymmetric Recognition of Real Losses," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-373, Aug.
• Klimaviciute, Justina & Pestieau, Pierre & Schoenmaeckers, Jérôme, 2026, "Long-term care with myopic carers," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2026011, Jun.
• Lehmann, Etienne & Zanoutene, Eddy, 2026, "Distortions for Nothing - Optimal Taxation of (Un)Distributed Profits," CEPR Discussion Papers, Centre for Economic Policy Research, number 21102, Jan.
• Kiarsi, Mehrab & Rendahl, Pontus, 2026, "Stable Taxation in Frictional Labor Markets," CEPR Discussion Papers, Centre for Economic Policy Research, number 21497, May.
• Bloise, Gaetano & Reichlin, Pietro, 2026, "An Early Capital Taxation Principle," CEPR Discussion Papers, Centre for Economic Policy Research, number 21611, Jun.
• Guner, Nezih & Renedo, Eugenio & Yavuz, Emre Enes, 2026, "Taxes and Transfers with Nonlinear Wage Dynamics," CEPR Discussion Papers, Centre for Economic Policy Research, number 21810, Aug.
• Canta, Chiara & Cremer, Helmuth & Gahvari, Firouz, 2026, "Differing environmental preferences, fiscal competition, and taxation of goods and pollution," CEPR Discussion Papers, Centre for Economic Policy Research, number 21879, Aug.
• Goyal, Radhika & Jensen, Anders & Lagakos, David & Ndiaye, Abdoulaye & Zhao, Yuntian, 2026, "Tax Productivity and Economic Development: A Quantitative Macroeconomic Analysis," CEPR Discussion Papers, Centre for Economic Policy Research, number 22043, Oct.
• Ceneri, Nicolo & Lopomo, Giuseppe & Villa, Alessandro & Werquin, Nicolas, 2026, "Taxing Entrepreneurs and Workers: A Linear Optimization Approach for Multidimensional Screening," CEPR Discussion Papers, Centre for Economic Policy Research, number 22092, Oct.
• Hanna Wang, 2026, "Fertility and Family Leave Policies in Germany: Optimal Policy Design in a Dynamic Framework," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 26029, Jan.
• Michael A. Clemens, 2026, "Immigrant-Native Wage Gaps and Immigration Tariffs: Examining the Case for an H-1B Visa Tax," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 26072, Mar.
• Pierre C. Boyer & Adel Takhedmit & Paul Vanborre, 2026, "Political feasibility of French income tax reforms," Working Papers, Center for Research in Economics and Statistics, number 2026-05, May.
• Wenli Cheng & Dingsheng Zhang, 2026, "Environmental Levies, Distortionary Taxation and Increasing Returns," Annals of Economics and Finance, Society for AEF, volume 27, issue 1, pages 243-249, May.
• Jasper Boll & Emmanuel Saez & Gabriel Zucman, 2026, "California Billionaires: Wealth, Taxes, and Wealth Tax Revenue Estimates," Working Papers, EU Tax Observatory, number 045, Jun.
• Ben Tippet & Gabriel Zucman, 2026, "Taxing Extreme Wealth in the United Kingdom: Revenue Estimates for a 2% Minimum Tax on Ultra-High-Net-Worth Households," Working Papers, EU Tax Observatory, number 046, Jun.
• Sonja Dobkowitz, 2026, "CO2-Steuern rauf, Einkommensteuern runter: Wie die grüne Transformation trotz knapper öffentlicher Kassen gelingen kann," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 93, issue 34, pages 510-515.
• Stefan Bach & Thomas Sinclair, 2026, "Erbschaftsteuerreform: Vergünstigungen abbauen, Freibeträge erhöhen, Steuertarifstufen reduzieren," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 93, issue 4, pages 39-47.
• Sonja Dobkowitz, 2026, "Meeting Climate Targets under Distortionary Fiscal Policy: Directed Technical Change and Learning-by-Doing," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 2161.
• Chao, Angela C. & Tao, Jiayi & Tian, Jichi, 2026, "Environmental governance and CSR: Dilemma or plausibility?," Journal of Asian Economics, Elsevier, volume 102, issue C, DOI: 10.1016/j.asieco.2025.102084.
• Cho, Kitae & Ma, Eunseong, 2026, "Designing optimal progressive taxation under hours constraints," Journal of Economic Dynamics and Control, Elsevier, volume 186, issue C, DOI: 10.1016/j.jedc.2026.105316.
• Guo, Yanran, 2026, "Inheritance, entrepreneurship, and estate taxation," Journal of Economic Dynamics and Control, Elsevier, volume 189, issue C, DOI: 10.1016/j.jedc.2026.105359.
• Constantatos, Christos & Martis, Apostolos Ioannis, 2026, "Environmentally conscious consumers and voluntary tax agreements: A case of dissonance," Economic Modelling, Elsevier, volume 155, issue C, DOI: 10.1016/j.econmod.2025.107406.
• Nálepová, Veronika & Lampart, Marek, 2026, "Rule-based profit taxation in dynamic Cournot oligopoly: Transmission, stability and welfare," Economic Modelling, Elsevier, volume 156, issue C, DOI: 10.1016/j.econmod.2026.107477.
• Parmentier, Lucas, 2026, "AI subsidies as a tool for redistribution," Economic Modelling, Elsevier, volume 164, issue C, DOI: 10.1016/j.econmod.2026.107817.
• Growiec, Jakub & Prettner, Klaus & Szkróbka, Maciej, 2026, "Workers’ incentives and the optimal taxation of AI," Economics Letters, Elsevier, volume 266, issue C, DOI: 10.1016/j.econlet.2026.113062.
• Tanaka, Ayumu, 2026, "Tourist taxation, Lerner symmetry, and the double dividend," Economics Letters, Elsevier, volume 268, issue C, DOI: 10.1016/j.econlet.2026.113200.
• Aronsson, Thomas & Xu, Fei, 2026, "Optimal income taxation without tax evasion," European Economic Review, Elsevier, volume 186, issue C, DOI: 10.1016/j.euroecorev.2026.105336.
• Dinopoulos, Elias & Unel, Bulent, 2026, "Optimal income taxes and tariffs in a small economy," European Economic Review, Elsevier, volume 187, issue C, DOI: 10.1016/j.euroecorev.2026.105382.
• Keen, Michael & Liu, Li & Pallan, Hayley, 2026, "International tax spillovers and tangible investment, with implications for a global minimum tax," European Economic Review, Elsevier, volume 188, issue C, DOI: 10.1016/j.euroecorev.2026.105378.
• Piguillem, Facundo & Ruffo, Hernán & Trachter, Nicholas, 2026, "Unemployment insurance when the wealth distribution matters," European Economic Review, Elsevier, volume 188, issue C, DOI: 10.1016/j.euroecorev.2026.105386.
• Mier, Mathias, 2026, "European electricity prices in times of multiple crises," Energy Economics, Elsevier, volume 161, issue C, DOI: 10.1016/j.eneco.2026.109481.
• Forni, Lorenzo & Kiarsi, Mehrab, 2026, "Optimal climate and monetary–fiscal policies in a climate-DSGE framework," Energy Economics, Elsevier, volume 161, issue C, DOI: 10.1016/j.eneco.2026.109524.
• Berliant, Marcus & Gouveia, Miguel, 2026, "On the political economy of nonlinear income taxation," Games and Economic Behavior, Elsevier, volume 159, issue C, pages 604-624, DOI: 10.1016/j.geb.2026.08.002.
• Houssa, Romain & Megersa, Kelbesa, 2026, "Institutional quality, economic development and the performance of VAT," International Economics, Elsevier, volume 185, issue C, DOI: 10.1016/j.inteco.2025.100671.
• Fukuda, Shin-ichi & Ino, Akio, 2026, "Fiscal sustainability of transition finance: Implications for the GX economy transition bonds in Japan," Japan and the World Economy, Elsevier, volume 79, issue C, DOI: 10.1016/j.japwor.2026.101368.
• Grechyna, Daryna & Vaithianathan, Rhema, 2026, "Fertility and welfare under Demeny voting," Journal of Economic Behavior & Organization, Elsevier, volume 248, issue C, DOI: 10.1016/j.jebo.2026.107617.
• Kiso, Takahiko, 2026, "Cost-effective and equitable targeting of corrective subsidies: Differentiated green subsidies for new and existing homes," Journal of Environmental Economics and Management, Elsevier, volume 139, issue C, DOI: 10.1016/j.jeem.2026.103340.
• Ramezani, Rasoul & Giertz, Seth H., 2026, "User cost, fiscal effects, and deadweight loss: Evidence from TCJA and owner-occupied housing," Journal of Housing Economics, Elsevier, volume 72, issue C, DOI: 10.1016/j.jhe.2026.102136.
• Lara, Francisco & Oliver, Xisco, 2026, "Basic income reduces poverty and inequality: Are there costs in terms of efficiency?," Journal of Policy Modeling, Elsevier, volume 48, issue 1, pages 23-42, DOI: 10.1016/j.jpolmod.2025.06.002.
• Simons, Aggey, 2026, "Optimal contracts under general mixed constraints: Continuity, structure, and applications," Journal of Mathematical Economics, Elsevier, volume 122, issue C, DOI: 10.1016/j.jmateco.2025.103205.
• Julien, Ludovic A. & Yebarth, Gagnie P., 2026, "A note on Pareto-optimal taxation mechanism in noncooperative strategic bilateral exchange," Mathematical Social Sciences, Elsevier, volume 139, issue C, DOI: 10.1016/j.mathsocsci.2025.102492.
• Nam, Leanne, 2026, "Optimal progressive pension systems and heterogeneous labor market risk," Journal of Monetary Economics, Elsevier, volume 163, issue C, DOI: 10.1016/j.jmoneco.2026.103992.
• Goldin, Jacob & Koehne, Sebastian & Lawson, Nicholas, 2026, "Optimal income tax deductions for mixed business and personal expenditures," Journal of Public Economics, Elsevier, volume 253, issue C, DOI: 10.1016/j.jpubeco.2025.105544.
• Ge, Zhigang, 2026, "Entrepreneurship and top marginal tax rates," Journal of Public Economics, Elsevier, volume 257, issue C, DOI: 10.1016/j.jpubeco.2026.105634.
• Saez, Emmanuel & Zucman, Gabriel, 2026, "Distributional tax analysis in theory and practice: Harberger meets Diamond-Mirrlees," Journal of Public Economics, Elsevier, volume 259, issue C, DOI: 10.1016/j.jpubeco.2026.105675.
• Germain, Antoine, 2026, "Basic income versus fairness: redistribution with inactive agents," Journal of Public Economics, Elsevier, volume 262, issue C, DOI: 10.1016/j.jpubeco.2026.105738.
• Zanoutene, Eddy, 2026, "How to fund nonprofits?," Journal of Public Economics, Elsevier, volume 262, issue C, DOI: 10.1016/j.jpubeco.2026.105753.
• Lundberg, Jacob, 2026, "Top income taxation: Efficiency, social welfare and the Laffer curve," Journal of Public Economics, Elsevier, volume 262, issue C, DOI: 10.1016/j.jpubeco.2026.105769.
• Galli, Federica & Piedra-Peña, Juan A. & Breuillé, Marie-Laure & Le Gallo, Julie, 2026, "Is compulsory inter-municipal cooperation an efficiency booster?," Regional Science and Urban Economics, Elsevier, volume 117, issue C, DOI: 10.1016/j.regsciurbeco.2025.104185.
• Hernandez Aros, Ludivia & Juliao-Rossi, Jorge & Gutierrez Portela, Fernando, 2026, "A bibliometric and content analysis of financial statement fraud: focus on the use of Industry 4.0 technologies," International Review of Economics & Finance, Elsevier, volume 106, issue C, DOI: 10.1016/j.iref.2026.105002.
• Zlati, Monica Laura & Fortea, Costinela & Antohi, Valentin Marian & Misu, Nicoleta Barbuta & Croitoru, Ionut Marius & Breaz, Teodora Odett, 2026, "Process-based analysis of European fiscal pressure and its impact on investment during the recession period," International Review of Economics & Finance, Elsevier, volume 106, issue C, DOI: 10.1016/j.iref.2026.105036.
• Jan Luksic & Jorg Peschner & Giuseppe Piroli, 2026, "Innovation-friendly taxation of multinational enterprises: patents in the context of growth and taxes," EERI Research Paper Series, Economics and Econometrics Research Institute (EERI), Brussels, number EERI RP 2026/04, Jan.
• George Kudrna & Chung Tran, 2026, "On the Complementarity of Public and Private Pensions: Equity, Efficiency, and Optimal Design," CAMA Working Papers, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University, number 2026-34, May.
• Alhajraf, Salem, 2026, "Scenarios for electricity subsidy reform in the state of Kuwait," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 138303, May.
• Congregado, Emilio & Esteve, Vicente & Prats, María A. & Rubino, Nicola, 2026, "Optimal public deficit and tax-smoothing in the Spanish Economy, 1850-2024," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 140957, Aug.
• Etienne Lehmann & Eddy Zanoutene, 2026, "Distortions for Nothing Optimal Taxation of (Un)Distributed Profits," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2026-02.
• Pascal Belan & Djob Li Ngue Bikob, 2026, "Monopolistic Competition in OLG models: efficiency and inequality," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2026-10.
• Danuta Mierzwa & Piotr Maszczyk “Spend more & spend better & spend European.”“Wars are not fought by armed forces & wars are fought by states & because war is a system.”, 2026, "The Rationality of Defense Finance Management in NATO Countries in the Face of the Russia-Ukraine War," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 150-166.
• Dominika Mierzwa, 2026, "Macroeconomic Dilemmas of Managing Resource Allocation in the Polish Public System in the Context of Armaments Expenditure," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 530-543.
• Denise DiPasquale & Edward Ludwig Glaeser & Adam M. Guren & Paul S. Willen, 2026, "Prices versus Quantities Revisited: What Do Policymakers Need to Know to Set Pigouvian Taxes and Subsidies?," Working Papers, Federal Reserve Bank of Boston, number 26-8, Jun, DOI: 10.29412/res.wp.2026.08.
• Gero Stiepelmann, 2026, "Optimal Short-Time Work Policy in Recessions," Working Papers, Federal Reserve Bank of Cleveland, number 26-07, Mar, DOI: 10.26509/frbc-wp-202607.
• Nicolo Ceneri & Giuseppe Lopomo & Alessandro Villa & Nicolas Werquin, 2026, "Taxing Entrepreneurs and Workers: A Linear Optimization Approach for Multidimensional Screening," Working Paper Series, Federal Reserve Bank of Chicago, number WP 2026-06, May, DOI: 10.21033/wp-2026-06.
• Marcelo Veracierto, 2026, "Optimal Mirrlees Taxation over the Business Cycle," Working Paper Series, Federal Reserve Bank of Chicago, number WP 2026-19, Sep, DOI: 10.21033/wp-2026-19.
• Sylwia Radomska, 2026, "Productivity-rent effects in intergenerational transfers: Education versus bequests," GRAPE Working Papers, GRAPE Group for Research in Applied Economics, number 115.
• Sylwia Radomska & Marek Kapicka, 2026, "Optimal taxation of human capital with parental altruism and asymmetric information," GRAPE Working Papers, GRAPE Group for Research in Applied Economics, number 116.
• Oleg I. Borisov, 2026, "The Effectiveness of Tax Incentives for Long-Term Savings of Individuals," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 113-130, February, DOI: 10.31107/2075-1990-2026-1-113-130.
• D.Yu. Evdokimov & Yu.A. Pleskachev, 2026, "Assessing the Aggregate Budgetary Effect of Tax Support: Evidence from the Information Technology Sector," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 43-59, June, DOI: 10.31107/2075-1990-2026-3-43-59.
• M.R. Pinskaya & N.A. Berezhnoy, 2026, "The Role of Tax Consultants in the Effective Use of Scientifically Oriented Benefits," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 60-72, June, DOI: 10.31107/2075-1990-2026-3-60-72.
• E.V. Zaitseva & L.V. Daineko & N.V. Goncharova, 2026, "Real Estate Taxation: Macroeconomic Challenges, Infrastructure Potential and Tax Base’s Optimization," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 73-91, June, DOI: 10.31107/2075-1990-2026-3-73-91.
• Thomas Aronsson & Ronald Wendner, 2026, "Optimal Mixed Taxation and Market Power in a Dynamic Economy," Graz Economics Papers, University of Graz, Department of Economics, number 2026-03, Mar.
• Alexander Hansak, 2026, "Tax Evasion and the Incidence of Capital Taxation," Graz Economics Papers, University of Graz, Department of Economics, number 2026-20, Sep.
• Ludovic A. Julien & Gagnie Pascal Yebarth, 2026, "A Note on Pareto-Optimal Taxation Mechanism in Noncooperative Strategic Bilateral Exchange," Post-Print, HAL, number hal-05427342.
• Khaoula Hadri & Abdlelali Lahrech, 2026, "The impact of customs reforms on the competitiveness of exporting companies: case of YAZAKI in Morocco
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• Roberto Brunetti & Carl Gaigne & Fabien Moizeau, 2026, "Land, Wealth, and Taxation," Post-Print, HAL, number hal-05584145.
• Mounir Atlassi & Mohamed Karim & Ilham Dkhissi, 2026, "Fiscal Structure and Tax Revenue Dynamics in Morocco: A Disaggregated Time Series Analysis," Post-Print, HAL, number hal-05637487, May.
• Lucas Parmentier, 2026, "AI subsidies as a tool for redistribution
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• Etienne Lehmann & Eddy Zanoutene, 2026, "Distortions for Nothing Optimal Taxation of (Un)Distributed Profits ," Working Papers, HAL, number hal-05451287, Jan.
• Ashley C Craig & Thomas Lloyd & Dylan T Moore, 2026, "Do Distributional Concerns Justify Lower Environmental Taxes?," Working Papers, HAL, number hal-05731808, Aug, DOI: 10.48550/arxiv.2512.05602.
• Aronsson, Thomas & Johansson-Stenman, Olof, 2026, "Public Goods and Distribution under Multidimensional Heterogeneity," Working Papers in Economics, University of Gothenburg, Department of Economics, number 865, Nov.
• Lundberg, Jacob, 2026, "Implicit Pension Taxes over the Life Cycle: Efficiency Costs and Tax Smoothing," Working Paper Series, Research Institute of Industrial Economics, number 1568, Oct.
• Aronsson, Thomas & Wendner, Ronald, 2026, "Optimal Mixed Taxation and Market Power in a Dynamic Economy," Umeå Economic Studies, Umeå University, Department of Economics, number 1045, Apr.
• Aronsson, Thomas & Johansson-Stenman, Olof, 2026, "Public Goods and Distribution under Multidimensional Heterogeneity," Umeå Economic Studies, Umeå University, Department of Economics, number 1047, Nov.
• NAKATANI, Ryota & MIYAMOTO, Hiroaki, 2026, "Optimal Taxation in the Automation Era," CIS Discussion paper series, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University, number 710, Apr.
• Emilio Congregado & Vicente Esteve & Marã A A. Prats & Nicola Rubino, 2026, "Optimal Public Deficit and Tax-smoothing in the Spanish Economy, 1850-2024," Hacienda Pública Española / Review of Public Economics, IEF, volume 257, issue 2, pages 91-126, June.
• Jorge Onrubia & Hugo Emilio Quiã‘Ones & Antonio Jesãšs Sã Nchez-Fuentes, 2026, "Regional Funding, Indebtedness, and (Un)Rewarded Efficiency: Dynamic Multivariate Evidence from the Spanish Autonomous Communities," Hacienda Pública Española / Review of Public Economics, IEF, volume 258, issue 3, pages 139-191, September.
• Suhendar & Rudi Zulfikar & Elvin Bastian & Imam Abu Hanifah, 2026, "Integration of Maqashid Syariah Principles, Green Banking, and Tax Policy in Realizing Sustainable Finance in Indonesia," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 178-191, May, DOI: 10.33146/2518-1181-2026-2(112)-178-.
• Busso, Matías & Messina, Julián & Quigua, Juliana, 2026, "Perceptions of Corruption and Preferences for Redistributive Policies: Evidence from a Survey Experiment in Latin America," IDB Publications (Working Papers), Inter-American Development Bank, number 14661, Jul, DOI: http://dx.doi.org/10.18235/0014410.
• Hermes Morgavi, 2026, "Are taxes too high? A machine-learning approach to Laffer curve estimation," Public Sector Economics, Institute of Public Finance, volume 50, issue 2, pages 287-319, DOI: 10.3326/pse.50.2.5.
• Guillermo Peña, 2026, "Applying VAT to loan-deposit intermediation," Public Sector Economics, Institute of Public Finance, volume 50, issue 3, pages 431-460, DOI: 10.3326/pse.50.3.5.
• Giovanni Cuttica & Luisa Loiacono & Leonzio Rizzo & Riccardo Secomandi, 2026, "Income Tax Indexation and Fiscal Drag: Effects on the Personal Tax Burden," Working papers, Società Italiana di Economia Pubblica, number 123, Mar.
• Clemens, Michael, 2026, "Immigrant-Native Wage Gaps and Immigration Tariffs: Examining the Case for an H-1B Visa Tax," IZA Discussion Papers, IZA Network @ LISER, number 18435, Mar.
• Checchi, Daniele & Figari, Francesco & Fiorio, Carlo, 2026, "Salary Caps in the Public Administration," IZA Discussion Papers, IZA Network @ LISER, number 18450, Mar.
• Lavecchia, Adam & McKercher, Robert & Tazhitdinova, Alisa, 2026, "Should I Stay or Should I Go? The Impact of Taxation on Canadian Inter-Provincial Migration," IZA Discussion Papers, IZA Network @ LISER, number 18544, Apr.
• Coombs, Kyle & Madonia, Greg & Nencka, Peter & Smith, Austin, 2026, "Gambling with State Budgets: Legalized Sports Betting and Lost Lottery Revenue," IZA Discussion Papers, IZA Network @ LISER, number 18724, Jun.
• Schneider, Friedrich & Asllani, Alban, 2026, "The Structural Design of Tobacco Control and the Shadow Economy: Revenue Integrity and Illicit Tobacco Trade in Selected ASEAN Countries," IZA Discussion Papers, IZA Network @ LISER, number 18747, Jun.
• Christian Scharrer & Roman Bothmann, 2026, "The welfare cost of intra-firm rent-seeking and optimal labor income taxation," Constitutional Political Economy, Springer, volume 37, issue 2, pages 227-251, June, DOI: 10.1007/s10602-025-09498-9.
• Marko Ledić & Ivica Rubil, 2026, "How do indirect taxes reshape tax-benefit-revealed social preferences for redistribution?," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 53, issue 1, pages 167-199, February, DOI: 10.1007/s10663-025-09668-w.
• Bart Defloor & Dirk Van de gaer, 2026, "Tax reform when commuting has demerit properties," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 1, pages 156-201, February, DOI: 10.1007/s10797-024-09877-2.
• João Tovar Jalles & Georgios Karras, 2026, "Rethinking tax progressivity: a new look at its role in OECD economic growth," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 1, pages 280-306, February, DOI: 10.1007/s10797-025-09902-y.
• Josip Lesica, 2026, "Elasticity of corporate taxable income: evidence from Canadian corporate tax kinks," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 3, pages 798-869, June, DOI: 10.1007/s10797-025-09910-y.
• Tsaur-Chin Wu & Chia-Jen Chang & Hsiu-Wei Chang, 2026, "Multinational upstream firm and commodity tax principle under origin and destination principles," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 3, pages 902-942, June, DOI: 10.1007/s10797-025-09915-7.
• Daniele Spinelli & Paolo Berta & Alessandro Santoro, 2026, "Which tax audits should be increased? Evidence from Italy using a machine learning approach," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 3, pages 999-1040, June, DOI: 10.1007/s10797-025-09925-5.
• Burkhard Heer, 2026, "On the optimal capital tax rate in overlapping generations models with capital–skill complementarity," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 3, pages 763-797, June, DOI: 10.1007/s10797-025-09938-0.
• An Chen & Peter Hieber & Caren Sureth-Sloane, 2026, "How much to pay for tax certainty? The role of advance tax rulings for risky investment under loss offset and tax uncertainty," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 4, pages 1250-1287, August, DOI: 10.1007/s10797-025-09930-8.
• Niclas Berggren, 2026, "Inequality externalities and optimal top taxation with endogenous entrepreneurship," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 4, pages 1468-1488, August, DOI: 10.1007/s10797-026-09951-x.
• Joel Slemrod & Damián Vergara, 2026, "Optimal tax information with privacy concerns," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 5, pages 1793-1806, October, DOI: 10.1007/s10797-026-09962-8.
• Nian Liu & Qingbin Zhao & Xiao Chang & Wanyu Yang & Chunyu Lei & Xinhua Gu, 2026, "The Economic Efficiency of Casino Taxation Under Market Power in Inbound Tourism," Open Economies Review, Springer, volume 37, issue 3, pages 791-816, July, DOI: 10.1007/s11079-026-09858-4.
• Shigenori SHIRATSUKA, 2026, "A Note on Seigniorage: Implications for a Modern Independent Central Bank System," Keio-IES Discussion Paper Series, Institute for Economics Studies, Keio University, number DP2026-010, Jun.
• Hirofumi Takikawa, 2026, "Optimal Redistribution with Institutional Reference Points," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2026-03, Jan.
• Magnus Eldrup, 2026, "Horizontal Inequality In Optimaltaxation: Evidence From A Development Context," CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI), number 26-19, Sep.
• Nora Paulus & Weihua Ruan & Benteng Zou, 2026, "On the Desirability of the Global Minimum Tax - A Dynamic View," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 26-07.
• Thao Bui & Sebastian Eichfelder & Julia Jirmann & Sibel Santiago da Costa, 2026, "Wie relevant ist die Gewerbesteuer als Standortfaktor? Was wir von Experteninterviews lernen koennen," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 26008, Jan.
• Adam M. Lavecchia & Robert McKercher & Alisa Tazhitdinova, 2026, "Should I Stay or Should I Go? The Impact of Taxation on Canadian Inter-Provincial Migration," Department of Economics Working Papers, McMaster University, number 2026-03, Apr.
• Ajay K. Agrawal & Erik Brynjolfsson & Anton Korinek, 2026, "The Economics of Transformative AI," NBER Books, National Bureau of Economic Research, Inc, number agra-5.