Research classified by Journal of Economic Literature (JEL) codes

2023

• Hernán Rincón-Castro & Juan Pablo Ángel-Mojica, 2023, "¿Sobre quién recaería la carga de reducir el impuesto sobre la renta de las empresas?," Borradores de Economia, Banco de la Republica de Colombia, number 1260, Dec, DOI: 10.32468/be.1260.
• William D. Larson, 2023, "The riskiness of outstanding mortgages in the United States, 1999–2019," Real Estate Economics, American Real Estate and Urban Economics Association, volume 51, issue 2, pages 279-310, March, DOI: 10.1111/1540-6229.12419.
• Momi Dahan, 2023, "Social Construction And The Progressivity Of Local Tax Relief," Israel Economic Review, Bank of Israel, volume 21, issue 1, pages 1-33, March.
• Ying Li & Lei Li & Zhi Su & Libo Yin, 2023, "Who Pays for the Pollution Fees? Cost Transmissions Along the Supply Chain," CRC TR 224 Discussion Paper Series, University of Bonn and University of Mannheim, Germany, number crctr224_2023_483, Dec.
• Lydia Dimitrakopoulou & Christos Genakos & Themistoklis Kampouris & Stella Papadokonstantaki, 2023, "VAT pass-through and competition: evidence from the Greek Islands," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1923, May.
• Lydia Dimitrakopoulou & Christos Genakos & Themistoklis Kampouris & Stella Papadokonstantaki, 2023, "VAT pass-through and competition: Evidence from the Greek Islands," POID Working Papers, Centre for Economic Performance, LSE, number 078, Jul.
• Evelina Gavrilova & Audun Langørgen & Floris T. Zoutman & Floris Zoutman, 2023, "Difference-in-Difference Causal Forests, with an Application to Payroll Tax Incidence in Norway," CESifo Working Paper Series, CESifo, number 10532.
• Thiess Büttner & Frank Hechtner & Boryana Madzharova, 2023, "Taxes and Gender Equality: The Incidence of the ‘Tampon Tax’," CESifo Working Paper Series, CESifo, number 10580.
• Maximilian Joseph Blömer & Florian Dorn & Clemens Fuest & Matthias Warneke & Martin Beznoska & Tobias Hentze & Björn Kauder & Robin Jessen & Torsten Schmidt & Nadine Riedel & Gisela Färber & Gunter Ma, 2023, "Kalte Progression in Zeiten hoher Inflation: Wer trägt die Lasten?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 76, issue 02, pages 03-36, February.
• Natalia Arango-Ramírez & Andrés Camacho-Murillo, 2023, "Transforming Lives: The Positive Impact of School Retention Strategies on the Probability of Students’ Dropout in Medellin," Revista de Economía del Rosario, Universidad del Rosario, volume 26, issue 2, pages 1-34.
• Abi-Rafeh, Rossi & Dubois, Pierre & Griffith, Rachel & O'Connell, Martin, 2023, "The Effects of Sin Taxes and Advertising Restrictions in a Dynamic Equilibrium," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18527, Oct.
• Nishioka, Shuichiro & Sharma, Sumi & Le, Tuan Viet, 2023, "Political regimes and firms' decisions to pay bribes: theory and evidence from firm-level surveys," Journal of Institutional Economics, Cambridge University Press, volume 19, issue 6, pages 764-786, December.
• Alves, Guillermo & Burton, William H. & Fleitas, Sebastián, 2023, "Difference-in-Differences in Equilibrium: Evidence from Placed-Based Policies," Research Department working papers, CAF Development Bank Of Latinamerica, number 2192.
• Lydia Dimitrakopoulou & Christos Genakos & Themistoklis Kampouris & Stella Papadokonstantaki, 2023, "VAT Pass-Through and Competition: Evidence from the Greek Islands," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 2039.
• Rachel Scarfe & Daniel Schaefer & Tomasz Sulka, 2023, "The Incidence of Workplace Pensions: Evidence from the UK's Automatic Enrollment Mandate," Edinburgh School of Economics Discussion Paper Series, Edinburgh School of Economics, University of Edinburgh, number 313, Sep.
• Liu, Xiufen & Fang, Hongsheng & Zhao, Lexin & Xu, Wenli, 2023, "Do VAT cuts help stabilize employment? Evidence from China’s VAT rate reform," Economic Analysis and Policy, Elsevier, volume 78, issue C, pages 190-207, DOI: 10.1016/j.eap.2023.03.005.
• Farrell, Niall, 2023, "Equity effects of energy affordability interventions," Economics Letters, Elsevier, volume 229, issue C, DOI: 10.1016/j.econlet.2023.111187.
• De Vito, Antonio & Pancotto, Livia & Perdichizzi, Salvatore & Reghezza, Alessio, 2023, "Don’t go on holiday in August! Market reaction to an unexpected windfall tax on banks," Economics Letters, Elsevier, volume 233, issue C, DOI: 10.1016/j.econlet.2023.111407.
• Xu, Shang & Zhang, Jun, 2023, "The welfare impacts of removing coal subsidies in rural China," Energy Economics, Elsevier, volume 118, issue C, DOI: 10.1016/j.eneco.2022.106489.
• Bai, Yiyi & Okullo, Samuel J., 2023, "Drivers and pass-through of the EU ETS price: Evidence from the power sector," Energy Economics, Elsevier, volume 123, issue C, DOI: 10.1016/j.eneco.2023.106698.
• Dovern, Jonas & Frank, Johannes & Glas, Alexander & Müller, Lena Sophia & Perico Ortiz, Daniel, 2023, "Estimating pass-through rates for the 2022 tax reduction on fuel prices in Germany," Energy Economics, Elsevier, volume 126, issue C, DOI: 10.1016/j.eneco.2023.106948.
• Borsuk, Marcin & Kowalewski, Oskar & Qi, Jianping, 2023, "The dark side of bank taxes," Journal of Banking & Finance, Elsevier, volume 157, issue C, DOI: 10.1016/j.jbankfin.2023.107041.
• Kim, Hyunchul & Lee, Dongwon, 2023, "Tax incidence for menthol cigarettes by race: Evidence from Nielsen Homescan data," Journal of Health Economics, Elsevier, volume 92, issue C, DOI: 10.1016/j.jhealeco.2023.102829.
• Hrazdil, Karel & Simunic, Dan A. & Spector, Stephen & Suwanyangyuan, Nattavut, 2023, "Top executive gender diversity and financial reporting quality," Journal of Contemporary Accounting and Economics, Elsevier, volume 19, issue 2, DOI: 10.1016/j.jcae.2023.100363.
• Ábrahám, Árpád & Gottardi, Piero & Hubmer, Joachim & Mayr, Lukas, 2023, "Tax wedges, financial frictions and misallocation," Journal of Public Economics, Elsevier, volume 227, issue C, DOI: 10.1016/j.jpubeco.2023.105000.
• Goeyvaerts, Geert, 2023, "Reconstructing cities: Stimulating redevelopment through the tax code," Regional Science and Urban Economics, Elsevier, volume 99, issue C, DOI: 10.1016/j.regsciurbeco.2023.103880.
• Lustig, Nora & Martinez Pabon, Valentina & Pessino, Carola, 2023, "Fiscal policy, income redistribution, and poverty reduction in Latin America," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 120683, Nov.
• Pessino, Carola & Rasteletti, Alejandro & Artana, Daniel & Lustig, Nora, 2023, "Distributional effects of taxation in Latin America," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 120697, Nov.
• Dimitrakopoulou, Lydia & Genakos, Christos & Kampouris, Themistoklis & Papadokonstantaki, Stella, 2023, "VAT pass-through and competition: evidence from the Greek Islands," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 121321, May.
• Muhammad Sholihin & Catur Sugiyanto & Akhmad Akbar Susamto, 2023, "A systematic review on homo Islamicus: classification and critique," Islamic Economic Studies, Emerald Group Publishing Limited, volume 30, issue 2, pages 121-142, May, DOI: 10.1108/IES-11-2022-0043.
• Kalee Burns & Julie L. Hotchkiss, 2023, "Electric Vehicles, Potholes, and Taxes: Who Pays the Price?," Policy Hub, Federal Reserve Bank of Atlanta, volume 2023, issue 4, July, DOI: 10.29338/ph2023-4.
• Kalee Burns & Julie L. Hotchkiss, 2023, "Growing Electric Vehicle Adoption: Implications for Infrastructure Maintenance and the Tax Burden on Families of Different Funding Policies," FRB Atlanta Working Paper, Federal Reserve Bank of Atlanta, number 2023-04, May, DOI: 10.29338/wp2023-04.
• Martin Bodenstein & Pablo A. Cuba-Borda & Nils M. Gornemann & Ignacio Presno & Andrea Prestipino & Albert Queraltó & Andrea Raffo, 2023, "Global Flight to Safety, Business Cycles, and the Dollar," International Finance Discussion Papers, Board of Governors of the Federal Reserve System (U.S.), number 1381, Oct, DOI: 10.17016/IFDP.2023.1381.
• Martin Bodenstein & Pablo A. Cuba-Borda & Nils M. Gornemann & Ignacio Presno & Andrea Prestipino & Albert Queraltó & Andrea Raffo, 2023, "Global Flight to Safety, Business Cycles, and the Dollar," Working Papers, Federal Reserve Bank of Minneapolis, number 799, Oct, DOI: 10.21034/wp.799.
• Jacob Goss & Daniel Mangrum & Joelle Scally, 2023, "Assessing the Relative Progressivity of the Biden Administration’s Federal Student Loan Forgiveness Proposal," Staff Reports, Federal Reserve Bank of New York, number 1046, Jan.
• Laurent Franckx, 2023, "Working Paper 05-23 - Total cost of ownership of car powertrains in Belgium," Working Papers, Federal Planning Bureau, Belgium, number 202305, Jun.
• Svetlana I. Chuzhmarova & Andrei I. Chuzhmarov, 2023, "Tax Incentives for Investments in Green Technologies: Experience of Selected Countries," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 74-89, April, DOI: 10.31107/2075-1990-2023-2-74-89.
• Ramona-Ionela Haraguș & Attila Szora Tamaș & Gabriel Szora, 2023, "Economic Growth or Regress – Scenarios and Bibliometric Analysis on Single Taxation vs. Progressive Taxation," Journal of Financial Studies, Institute of Financial Studies, volume 15, issue 8, pages 119-131, November, DOI: 10.55654/JFS.2023.8.15.07.
• Pauwels, Wilfried & Schroyen, Fred, 2023, "The legal incidence of ad valorem taxes matters," Discussion Paper Series in Economics, Norwegian School of Economics, Department of Economics, number 23/2023, Dec, revised 12 Mar 2024.
• Gavrilova, Evelina & Langørgen, Audun & Zoutman, Floris T., 2023, "Dynamic Causal Forests, with an Application to Payroll Tax Incidence in Norway," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2023/9, Jun.
• Pessino, Carola & Rasteletti, Alejandro & Artana, Daniel & Lustig, Nora, 2023, "Distributional Effects of Taxation in Latin America," IDB Publications (Working Papers), Inter-American Development Bank, number 13184, Oct, DOI: http://dx.doi.org/10.18235/0005230.
• Lustig, Nora & Martinez Pabon, Valentina & Pessino, Carola, 2023, "Fiscal Policy, Income Redistribution, and Poverty Reduction in Latin America," IDB Publications (Working Papers), Inter-American Development Bank, number 13193, Oct, DOI: http://dx.doi.org/10.18235/0005237.
• Jules Linden & Cathal O’Donoghue & Denisa M. Sologon, 2023, "Decomposing the distributional impact of carbon taxation across six EU countries - Comparing the role of budget shares, carbon intensity, savings rates, and asset ownership," LISER Working Paper Series, Luxembourg Institute of Socio-Economic Research (LISER), number 2023-10, Dec.
• Pranvera Shehaj & Martin Zagler, 2023, "Motor Vehicle Registration Taxes (MVRT) across EU countries: MNEs’ profitability and the role of market concentration," European Journal of Law and Economics, Springer, volume 56, issue 1, pages 155-198, August, DOI: 10.1007/s10657-023-09775-8.
• Carla Krolage, 2023, "The effect of real estate purchase subsidies on property prices," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 1, pages 215-246, February, DOI: 10.1007/s10797-022-09726-0.
• Giulia Mascagni & Roel Dom & Fabrizio Santoro & Denis Mukama, 2023, "The VAT in practice: equity, enforcement, and complexity," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 2, pages 525-563, April, DOI: 10.1007/s10797-022-09743-z.
• Mats Petter Kahl, 2023, "Was the German fuel discount passed on to consumers?," Working Paper Series in Economics, University of Lüneburg, Institute of Economics, number 419, Mar.
• Bernhardt Lea & Breiderhoff Xenia & Dewenter Ralf, 2023, "The Impact of the Tax Reduction on Fuel Prices in Germany – A Synthetic Difference-in-Differences Approach," Review of Economics, De Gruyter, volume 74, issue 2, pages 141-160, August, DOI: 10.1515/roe-2023-0014.
• Louis Kaplow, 2023, "Optimal Income Taxation and Charitable Giving," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 38".
• Roger Gordon, 2023, "Carbon Taxes: Many Strengths but Key Weaknesses," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 38".
• David B. Adler & Edson R. Severnini, 2023, "Timing Matters: Intra-day Shifts of Economic Activity and Ambient Ozone Concentrations," NBER Working Papers, National Bureau of Economic Research, Inc, number 31069, Mar.
• Amy Finkelstein & Casey C. McQuillan & Owen M. Zidar & Eric Zwick, 2023, "The Health Wedge and Labor Market Inequality," NBER Working Papers, National Bureau of Economic Research, Inc, number 31091, Mar.
• Juan Carlos Suárez Serrato & Owen M. Zidar, 2023, "Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Further Results," NBER Working Papers, National Bureau of Economic Research, Inc, number 31206, May.
• Michael Geruso & Timothy Layton & Adam Leive, 2023, "The Incidence of Adverse Selection: Theory and Evidence from Health Insurance Choices," NBER Working Papers, National Bureau of Economic Research, Inc, number 31435, Jul.
• Louis Kaplow, 2023, "Optimal Income Taxation and Charitable Giving," NBER Working Papers, National Bureau of Economic Research, Inc, number 31752, Oct.
• Roger H. Gordon, 2023, "Carbon Taxes: Many Strengths but Key Weaknesses," NBER Working Papers, National Bureau of Economic Research, Inc, number 31754, Oct.
• Mukherjee, Sacchidananda, 2023, "Distributional Impact of Indian GST," Working Papers, National Institute of Public Finance and Policy, number 23/403, Oct.
• Nora Lustig & Jon Jellema & Valentina Martinez Pabon, 2023, "Are Budget Neutral Income Floors Fiscally Viable in Sub-Saharan Africa?," Journal of African Economies, Centre for the Study of African Economies, volume 32, issue Supplemen, pages 202-227.
• Mahyar Kargar & William Mann, 2023, "The Incidence of Student Loan Subsidies: Evidence from the PLUS Program," The Review of Financial Studies, Society for Financial Studies, volume 36, issue 4, pages 1621-1666.
• Kateryna Bornukova & Jose Cuesta & Gleb Shymanovich & Uladzimir Valetka, 2023, "Fiscal Policy and Child Poverty in Belarus," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), volume 35, issue 5, pages 1080-1101, October, DOI: 10.1057/s41287-022-00560-y.
• Iffat Ara, 2023, "Estimating the Distributional Burden of General Sales Tax in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, volume 62, issue 3, pages 395-408.
• armstrong, mark & Vickers, John, 2023, "Multiproduct Cost Passthrough: Edgeworth's Paradox Revisited," MPRA Paper, University Library of Munich, Germany, number 115898, Jan.
• Di Cosmo, Valeria & Tiezzi, Silvia, 2023, "Let them Eat Cake? The Net Consumer Welfare Impact of Sin Taxes," MPRA Paper, University Library of Munich, Germany, number 116214, Jan.
• Limosani, Michele & Millemaci, Emanuele & Mustica, Paolo, 2023, "An efficient Bayes classifier for word classification: an application on the EU Recovery and Resilience Plans," MPRA Paper, University Library of Munich, Germany, number 119875.
• Osaid Alshamleh & Glenn P. Jenkins & Tufan Ekici, 2023, "Excise Tax Incidence: The Inequity of Taxing Obesity and Beauty," Development Discussion Papers, JDI Executive Programs, number 2023-06, Apr.
• Osaid Alshamleh & Glenn Jenkins & Tufan Ekici, 2023, "Excise Tax Incidence: The Inequity of Taxing Obesity and Beauty," Working Paper, Economics Department, Queen's University, number 1502, Apr.
• Álvaro Escorcia Herrera & Cristopher Vargas Arias, 2023, "Impuesto al Valor Agregado en Colombia. Consideraciones sobre su incidencia distributiva y propuestas de reforma," Revista Latinoamericana de Desarrollo Economico, Carrera de Economía de la Universidad Católica Boliviana (UCB), issue 39, pages 9-33.
• Nicholas Li & Tracey Galloway, 2023, "Pass-through of subsidies to prices under limited competition: Evidence from Canada’s Nutrition North program," Working Papers, Toronto Metropolitan University, Department of Economics, number 085, Aug.
• Anna D’Annunzio & Antonio Russo, 2023, "Welfare-enhancing taxation and price discrimination," Working Papers, The University of Sheffield, Department of Economics, number 2023001, Jan.
• Jolian McHardy, 2023, "Platform Models and Strategic Interaction on a Multi-Agent Transport Network," Working Papers, The University of Sheffield, Department of Economics, number 2023007, Mar.
• Anna D’Annunzio & Antonio Russo, 2023, "Negative Tax Incidence with Multiproduct Firms," Working Papers, The University of Sheffield, Department of Economics, number 2023008, Mar.
• Aria Ardalan & Sebastian G. Kessing & Salmai Qari & Malte Zoubek, 2023, "Does capital bear the burden of local corporate taxes? Evidence from Germany," Volkswirtschaftliche Diskussionsbeiträge, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, number 194-23.
• Ali Enami & Ugo Gentilini & Patricio Larroulet & Nora Lustig & Emma Monsalve & Siyu Quan & Jamele Rigolini, 2023, "Universal Basic Income Programs: How Much Would Taxes Need to Rise? Evidence for Brazil, Chile, India, Russia, and South Africa," Journal of Development Studies, Taylor & Francis Journals, volume 59, issue 9, pages 1443-1463, September, DOI: 10.1080/00220388.2023.2199566.
• Aleksandar Vasilev, 2023, "A real-business-cycle model with human capital accumulation: lessons for Bulgaria (1999-2018)," Macroeconomics and Finance in Emerging Market Economies, Taylor & Francis Journals, volume 16, issue 1, pages 80-94, January, DOI: 10.1080/17520843.2021.1937259.
• Dubois, Pierre & Abi Rafeh, Rossi & Griffith, Rachel & O'Connell, Martin, 2023, "The Effects of Sin Taxes and Advertising Restrictions in a Dynamic Equilibrium," TSE Working Papers, Toulouse School of Economics (TSE), number 23-1480, Oct, revised Feb 2025.
• Gilbert E. Metcalf, 2023, "The Distributional Impacts of a VMT-Gas Tax Swap," Environmental and Energy Policy and the Economy, University of Chicago Press, volume 4, issue 1, pages 4-42, DOI: 10.1086/722672.
• Paweł Doligalski & Abdoulaye Ndiaye & Nicolas Werquin, 2023, "Redistribution with Performance Pay," Journal of Political Economy Macroeconomics, University of Chicago Press, volume 1, issue 2, pages 371-402, DOI: 10.1086/724511.
• Alan J. Auerbach & Laurence J. Kotlikoff & Darryl Koehler, 2023, "US Inequality and Fiscal Progressivity: An Intragenerational Accounting," Journal of Political Economy, University of Chicago Press, volume 131, issue 5, pages 1249-1293, DOI: 10.1086/722394.
• Mark Armstrong & John Vickers, 2023, "Multiproduct Cost Pass-Through: Edgeworth’s Paradox Revisited," Journal of Political Economy, University of Chicago Press, volume 131, issue 10, pages 2645-2665, DOI: 10.1086/724573.
• Jean Daniel Boyer, 2023, "Boisguilbert contre Colbert… mais quel Colbert ? Critique du système fisco-financier et des détournements de fonds publics opérés par les hauts dignitaires de la monarchie absolutiste de Louis XIV," Working Papers of BETA, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg, number 2023-23.
• Mariana Dondo, 2023, "A proposal of scenarios to improve the distributive incidence of VAT in Argentina
  [Una propuesta de escenarios para mejorar la incidencia distributiva del IVA en Argentina]," Estudios Economicos, Universidad Nacional del Sur, Departamento de Economia, volume 40, issue 80, pages 165-189, january-j, DOI: https://doi.org/10.52292/j.estudeco.
• Enrico Rubolino, 2023, "Taxing the Gender Gap: Labor Market Effects of A Payroll Tax Cut for Women in Italy," Upjohn Working Papers, W.E. Upjohn Institute for Employment Research, number 23-386, Jul.
• Klara Kinnl & Ulrich Wohak, 2023, "Free the Period? Evaluating Tampon Tax Reforms Using Household Scanner Data," Department of Economics Working Papers, Vienna University of Economics and Business, Department of Economics, number wuwp356, Dec.
• Andrés Gómez-Lobo & Tomás Serebrisky & Ben Solís Sosa & Helena Cárdenas & Mauro Orlando Gutiérrez Martínez & Sandro Alejandro Huamaní Antonio, 2023, "Reducing Leakage: Subsidies and Tariff Reform in Water and Sanitation Services in Metropolitan Lima, Peru," Water Economics and Policy (WEP), World Scientific Publishing Co. Pte. Ltd., volume 9, issue 02, pages 1-37, June, DOI: 10.1142/S2382624X23500042.
• Shuichiro Nishioka & Sumi Sharma & Tuan Le, 2023, "Political Regimes and Firms' Decisions to Pay Bribes: Theory and Evidence from Firm-level Surveys," Working Papers, Department of Economics, West Virginia University, number 23-04, Apr.

2022

• Kazuhiko Sumiya & Jesper Bagger, 2022, "Income Taxes, Gross Hourly Wages, and the Anatomy of Behavioral Responses: Evidence from a Danish Tax Reform," Economics Working Papers, Department of Economics and Business Economics, Aarhus University, number 2022-03, Aug.
• Chung Tran & Sebastian Wende, 2022, "Dividend Imputation, Investment and Capital Accumulation in Open Economies," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 2022-687, Mar.
• R. Andrew Butters & Daniel W. Sacks & Boyoung Seo, 2022, "How Do National Firms Respond to Local Cost Shocks?," American Economic Review, American Economic Association, volume 112, issue 5, pages 1737-1772, May, DOI: 10.1257/aer.20201524.
• Christos Genakos & Mario Pagliero, 2022, "Competition and Pass-Through: Evidence from Isolated Markets," American Economic Journal: Applied Economics, American Economic Association, volume 14, issue 4, pages 35-57, October, DOI: 10.1257/app.20200863.
• Radu CIOBANU & Adriana Florina POPA & Daniela-Nicoleta SAHLIAN, 2022, "Analysis of the Decisive Factors of the VAT Gap," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 3, issue 10, pages 34-41, October, DOI: 10.37945/cbr.2022.10.05.
• Mykhailo Sverdan, 2022, "Wealth Tax Modifications: Status And Trends," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 3, issue 1, DOI: 10.30525/2661-5150/2022-1-24.
• Mykhailo Sverdan, 2022, "Lump-Sum Tax Is An Alternative To Wealth Taxation," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 3, issue 4, DOI: 10.30525/2661-5150/2022-4-6.
• Céline Grislain-Letrémy & Corentin Trevien, 2022, "The Long-Term Impact of Housing Subsidies on the Rental Sector: the French Example," Working papers, Banque de France, number 886.
• Fuest Clemens & Neumeier Florian & Stöhlker Daniel, 2022, "Der Tankrabatt: Haben die Mineralölkonzerne die Steuersenkung an die Kunden weitergegeben?," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 23, issue 2, pages 74-80, June, DOI: 10.1515/pwp-2022-0024.
• Pascal Belan & Erwan Moussault, 2022, "Inheritance Taxation with Agents Differing in Altruism," Revue d'économie politique, Dalloz, volume 132, issue 5, pages 793-833.
• Anna D'Annunzio & Antonio Russo, 2022, "Welfare-Enhancing Taxation and Price Discrimination," CESifo Working Paper Series, CESifo, number 10007.
• Georg Schneider & Frank Stähler & Georg U. Thunecke, 2022, "The (Non-)Neutrality of Value-Added Taxation," CESifo Working Paper Series, CESifo, number 9663.
• Enrico Rubolino, 2022, "Taxing the Gender Gap: Labor Market Effects of a Payroll Tax Cut for Women in Italy," CESifo Working Paper Series, CESifo, number 9671.
• Kaisa Kotakorpiⓡ & Tuomas Nurminenⓡ & Topi Miettinen ⓡ & Satu Metsälampiⓡ & Kaisa Kotakorpi, 2022, "Bearing the Burden - Implications of Tax Reporting Institutions and Image Concerns on Evasion and Incidence," CESifo Working Paper Series, CESifo, number 9791.
• Anna D'Annunzio & Antonio Russo, 2022, "Ad Valorem Taxation in a Multiproduct Monopoly," CESifo Working Paper Series, CESifo, number 9881.
• Alisa Frey & Justus Haucap, 2022, "VAT Pass-Through: The Case of a Large and Permanent Reduction in the Market for Menstrual Hygiene Products," CESifo Working Paper Series, CESifo, number 9962.
• Jonas Dovern & Johannes Frank & Alexander Glas & Lena Müller & Daniel Perico Ortiz, 2022, "Estimating Pass-Through Rates for the 2022 Tax Reduction on Fuel Prices in Germany," CESifo Working Paper Series, CESifo, number 9963.
• Liu, Li & Lockwood, Ben & Tam. Eddy, 2022, "Small Firm Growth and the VAT Threshold : Evidence for the UK," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 631.
• Henry Antonio Mendoza Tolosa & Jacobo Alberto Campo Robledo & Pedro Hugo Clavijo Cortez, 2022, "Tributación y dinámica económica regional en Colombia," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 14, issue 1, pages 207-244.
• Armstrong, Mark & Vickers, John, 2022, "Multiproduct Cost Passthrough: Edgeworth's Paradox Revisited," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17202, Apr.
• Abraham, Arpad & Gottardi, Piero & Hubmer, Joachim & Mayr, Lukas, 2022, "Tax Wedges, Financial Frictions and Misallocation," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17526, Aug.
• Caterina Astarita & Francesco Purificato & Giuseppina Chiara Talamo, 2022, "The Contribution of the Tax and Transfers System to Poverty in Italy," Applied Economics Quarterly (formerly: Konjunkturpolitik), Duncker & Humblot GmbH, Berlin, volume 68, issue 4, pages 231-255, DOI: 10.3790/aeq.68.4.231.
• Häckner, Jonas & Herzing, Mathias, 2022, "Tax incidence in oligopolistic markets," Economics Letters, Elsevier, volume 213, issue C, DOI: 10.1016/j.econlet.2022.110352.
• Cutsinger, Bryan P. & Luther, William J., 2022, "Seigniorage payments and the Federal Reserve’s new operating regime," Economics Letters, Elsevier, volume 220, issue C, DOI: 10.1016/j.econlet.2022.110880.
• Kasy, Maximilian, 2022, "Who wins, who loses? Identification of conditional causal effects, and the welfare impact of changing wages," Journal of Econometrics, Elsevier, volume 226, issue 1, pages 155-170, DOI: 10.1016/j.jeconom.2021.02.001.
• Jacobs, Leif & Quack, Lara & Mechtel, Mario, 2022, "Distributional effects of carbon pricing by transport fuel taxation," Energy Economics, Elsevier, volume 114, issue C, DOI: 10.1016/j.eneco.2022.106290.
• Hindriks, Jean & Serse, Valerio, 2022, "The incidence of VAT reforms in electricity markets: Evidence from Belgium," International Journal of Industrial Organization, Elsevier, volume 80, issue C, DOI: 10.1016/j.ijindorg.2021.102809.
• Shiraishi, Kosuke, 2022, "Determinants of VAT pass-through under imperfect competition: Evidence from Japan," Japan and the World Economy, Elsevier, volume 61, issue C, DOI: 10.1016/j.japwor.2022.101120.
• Harju, Jarkko & Kosonen, Tuomas & Laukkanen, Marita & Palanne, Kimmo, 2022, "The heterogeneous incidence of fuel carbon taxes: Evidence from station-level data," Journal of Environmental Economics and Management, Elsevier, volume 112, issue C, DOI: 10.1016/j.jeem.2021.102607.
• Zhao, Jiaxin & Mattauch, Linus, 2022, "When standards have better distributional consequences than carbon taxes," Journal of Environmental Economics and Management, Elsevier, volume 116, issue C, DOI: 10.1016/j.jeem.2022.102747.
• Delatte, Anne-Laure & Guillin, Amelie & Vicard, Vincent, 2022, "Grey zones in global finance: The distorted geography of cross-border investments," Journal of International Money and Finance, Elsevier, volume 120, issue C, DOI: 10.1016/j.jimonfin.2021.102540.
• Miyazaki, Tomomi & Sato, Motohiro, 2022, "Property tax and farmland use in urban areas: Evidence from the reform in the early 1990s in Japan," Journal of the Japanese and International Economies, Elsevier, volume 63, issue C, DOI: 10.1016/j.jjie.2021.101185.
• Adachi, Takanori & Fabinger, Michal, 2022, "Pass-through, welfare, and incidence under imperfect competition," Journal of Public Economics, Elsevier, volume 211, issue C, DOI: 10.1016/j.jpubeco.2021.104589.
• Fox, William F. & Hargaden, Enda Patrick & Luna, LeAnn, 2022, "Statutory incidence and sales tax compliance: Evidence from Wayfair," Journal of Public Economics, Elsevier, volume 213, issue C, DOI: 10.1016/j.jpubeco.2022.104716.
• Kindsgrab, Paul M., 2022, "Do higher income taxes on top earners trickle down? A local labor markets approach," Journal of Public Economics, Elsevier, volume 214, issue C, DOI: 10.1016/j.jpubeco.2022.104689.
• Muehlegger, Erich & Rapson, David S., 2022, "Subsidizing low- and middle-income adoption of electric vehicles: Quasi-experimental evidence from California," Journal of Public Economics, Elsevier, volume 216, issue C, DOI: 10.1016/j.jpubeco.2022.104752.
• Mattauch, Linus & Klenert, David & Stiglitz, Joseph E. & Edenhofer, Ottmar, 2022, "Overcoming wealth inequality by capital taxes that finance public investment," Structural Change and Economic Dynamics, Elsevier, volume 63, issue C, pages 383-395, DOI: 10.1016/j.strueco.2022.05.009.
• Kazuhiko SUMIYA & Jesper BAGGER, 2022, "Income Taxes, Gross Hourly Wages, and the Anatomy of Behavioral Responses: Evidence from a Danish tax reform," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 22077, Aug.
• Alexander Leodolter & Savina Princen & Aleksander Rutkowski, 2022, "Immovable Property Taxation for Sustainable and Inclusive Growth," European Economy - Discussion Papers, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 156, Jan.
• Alexander Leodolter & Aleksander Rutkowski, 2022, "The Fiscal and Distributional Effects of Removing Mortgage Interest Tax Relief in EU Member States," European Economy - Economic Briefs, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 072, Oct.
• Eerola, Essi & Lyytikäinen, Teemu & Saarimaa, Tuukka & Vanhapelto, Tuuli, 2022, "The Incidence of Housing Allowances: Quasi-Experimental Evidence," Working Papers, VATT Institute for Economic Research, number 149.
• Christopher J. Erceg & Andrea Prestipino & Andrea Raffo, 2022, "Trade policies and fiscal devaluations," International Finance Discussion Papers, Board of Governors of the Federal Reserve System (U.S.), number 1347, Jun, DOI: 10.17016/IFDP.2022.1347.
• Kaisa Kotakorpi & Tuomas Nurminen & Topi Miettinen & Satu Metsälampi, 2022, "Bearing the burden – Implications of tax reporting institutions and image concerns on evasion and incidence," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 3, Nov.
• Elena V. Ryabova & Natalia V. Feruleva & Olga A. Zamotaeva, 2022, "Assessing the Investment Attractiveness of Oil Field Development Projects under the Tax Maneuver: The Evidence from West Siberia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 86-101, June, DOI: 10.31107/2075-1990-2022-3-86-101.
• Maria Alessandra Antonelli & Valeria De Bonis & Angelo Castaldo & Alessandrao Gandolfo, 2022, "Sin goods taxation: an encompassing model," Public Finance Research Papers, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome, number 52, Apr.
• Anne-Laure Delatte & Amelie Guillin & Vincent Vicard, 2022, "Grey zones in global finance: The distorted geography of cross-border investments," Post-Print, HAL, number hal-03670567, DOI: 10.1016/j.jimonfin.2021.102540.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Post-Print, HAL, number hal-03805536, Aug, DOI: 10.1257/aer.20201753.
• Pascal Belan & Erwan Moussault, 2022, "Inheritance Taxation with Agents Differing in Altruism," Post-Print, HAL, number hal-04273472, Oct, DOI: 10.3917/redp.325.0793.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," PSE-Ecole d'économie de Paris (Postprint), HAL, number hal-03805536, Aug, DOI: 10.1257/aer.20201753.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Sciences Po Economics Publications (main), HAL, number hal-03805536, Aug, DOI: 10.1257/aer.20201753.
• Al-Mouksit Akim & M. Ben Jelloul & Léo Czajka & Anne-Sophie Robilliard, 2022, "Collect more, spend better ? Assessing the incidence of fiscal systems and public spending in three Francophone West African countries," Working Papers, HAL, number hal-03714234, Jul.
• Ali Enami & Patricio Larroulet & Nora Lustig, 2022, "How Accurate is the Kakwani Index in Predicting Whether a Tax or a Transfer is Equalizing? An Empirical Analysis," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 601, Feb.
• Ivica Urban, 2022, "Two classical decompositions of the Gini index by income sources: interpretation of contribution terms," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 618, Aug.
• MAIER ESSINGER Sofia & RICCI Mattia, 2022, "The Redistributive Impact of Consumption Taxation in the EU: Lessons from the post-financial crisis decade," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2022-10, Dec.
• Duggan, Mark & Guo, Audrey & Johnston, Andrew C., 2022, "Would Broadening the UI Tax Base Help Low-Income Workers?," IZA Discussion Papers, Institute of Labor Economics (IZA), number 15020, Jan.
• Sumiya, Kazuhiko & Bagger, Jesper, 2022, "Income Taxes, Gross Hourly Wages, and the Anatomy of Behavioral Responses: Evidence from a Danish Tax Reform," IZA Discussion Papers, Institute of Labor Economics (IZA), number 15502, Aug.
• Huynh, Dat & Sokolova, Anna & Tosun, Mehmet S., 2022, "Tax Elasticity of Border Sales: A Meta-Analysis," IZA Discussion Papers, Institute of Labor Economics (IZA), number 15525, Aug.
• Tsvetan Tsvetanov, 2022, "Tax Holidays and the Heterogeneous Pass-Through of Gasoline Taxes," WORKING PAPERS SERIES IN THEORETICAL AND APPLIED ECONOMICS, University of Kansas, Department of Economics, number 202219, Dec.
• Nicole Bosch & Casper Ewijk & Maja Micevska Scharf & Sander Muns, 2022, "The Incidence of Pension Contributions: A Panel Based Analysis of the Impact of Pension Contributions on Labor Cost, Wages and Labor Supply," De Economist, Springer, volume 170, issue 1, pages 107-132, February, DOI: 10.1007/s10645-022-09401-z.
• José L. Torres, 2022, "Social security contributions distribution and economic activity," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 2, pages 378-407, April, DOI: 10.1007/s10797-021-09668-z.
• R. Alison Felix & James R. Hines, 2022, "Corporate taxes and union wages in the United States," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 6, pages 1450-1494, December, DOI: 10.1007/s10797-022-09753-x.
• Enrico Rubolino, 2022, "Taxing the Gender Gap: Labor Market Effects of a Payroll Tax Cut for Women in Italy," Cahiers de Recherches Economiques du Département d'économie, Université de Lausanne, Faculté des HEC, Département d’économie, number 22.01, Jan.
• Darío Rossignolo, 2022, "The Effect of “Asignación Universal Por Hijo” in the Reduction of Regional Disparities in Argentina," Lecturas de Economía, Universidad de Antioquia, Departamento de Economía, issue 96, pages 71-99, January-J, DOI: 10.17533/udea.le.n96a345762.
• Iffat Ara & Qazi Masood Ahmed, 2022, "Differential Impact of Taxation on Food Items," Lahore Journal of Economics, Department of Economics, The Lahore School of Economics, volume 27, issue 1, pages 1-19, Jan-June.
• K. Sankarganesh & K. R. Shanmugam, 2022, "Incidence of Corporate Income Tax: Estimates from Indian Manufacturing Firms," Working Papers, Madras School of Economics,Chennai,India, number 2022-234, Dec.
• Dean Hyslop & David C. Maré, 2022, "The impact of the 2018 Families Package Accommodation Supplement area changes on housing outcomes," Motu Working Papers, Motu Economic and Public Policy Research, number 22_01, Jan.
• Gilbert E. Metcalf, 2022, "The Distributional Impacts of a VMT-Gas Tax Swap," NBER Chapters, National Bureau of Economic Research, Inc, "Environmental and Energy Policy and the Economy, volume 4".
• Jonathan Meer & Joshua Witter, 2022, "Effects of the Earned Income Tax Credit for Childless Adults: A Regression Discontinuity Approach," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 37".
• Anders Anderson & Harrison Hong & Eline Jacobs, 2022, "The Adoption-Substitution Gap: Administrative Evidence from Swedish E-Bike Subsidies," NBER Working Papers, National Bureau of Economic Research, Inc, number 29913, Apr.
• Casey B. Mulligan & Robert D. Arnott, 2022, "Non-Covid Excess Deaths, 2020-21: Collateral Damage of Policy Choices?," NBER Working Papers, National Bureau of Economic Research, Inc, number 30104, Jun.
• Gilbert E. Metcalf, 2022, "The Distributional Impacts of a VMT-Gas Tax Swap," NBER Working Papers, National Bureau of Economic Research, Inc, number 30129, Jun.
• Jonathan Meer & Joshua Witter, 2022, "Effects of the Earned Income Tax Credit for Childless Adults: A Regression Discontinuity Approach," NBER Working Papers, National Bureau of Economic Research, Inc, number 30632, Nov.
• Mark Armstrong & John Vickers, 2022, "Multiproduct Cost Passthrough: Edgeworth’s Paradox Revisited," Economics Series Working Papers, University of Oxford, Department of Economics, number 967, Mar.
• Renato E. Reside, Jr., 2022, "Digital Services Taxes: Multilateral and Unilateral Efforts and an Overview of Recent Economic Models," UP School of Economics Discussion Papers, University of the Philippines School of Economics, number 202203, Aug.
• Batabyal, Amitrajeet & Beladi, Hamid, 2022, "Sustained Economic Growth and Physical Capital Taxation in a Creative Region," MPRA Paper, University Library of Munich, Germany, number 113899, Jun, revised 17 Jul 2022.
• Jarmila Rybová & Iveta Sekničková, 2022, "Comparison of the European Union Member States in the Field of Social Insurance in the Period 2007-2019," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2022, issue 3, pages 23-47, DOI: 10.18267/j.efaj.274.
• Robert Kelm, 2022, "Determinants of the VAT Gap in EU Member States from 2000 to 2016," Central European Journal of Economic Modelling and Econometrics, Central European Journal of Economic Modelling and Econometrics, volume 14, issue 4, pages 225-262, December.
• Joel Slemrod & Tejaswi Velayudhan, 2022, "The VAT at 100: A Retrospective Survey and Agenda for Future Research," Public Finance Review, , volume 50, issue 1, pages 4-32, January, DOI: 10.1177/10911421221094595.
• Petr David & Marek Litzman & Petr Rozmahel, 2022, "The Real Effect of the Czech Tax Policy for Combating the Tobacco Epidemic," Journal of Economics / Ekonomicky casopis, Institute of Economic Research, Slovak Academy of Sciences, volume 70, issue 7-8, pages 589-602, July.
• Pawel Witkowski, 2022, "The Concept of Using the Excess Rate of Return in the Study of the Impact of EU ETS on the Value of Enterprises," Journal of Banking and Financial Economics, University of Warsaw, Faculty of Management, volume 2, issue 18, pages 72-93, November.
• Masaya Shintani & Masaya Yasuoka, 2022, "Fertility, Inequality and Income Growth," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), volume 8, issue 1, pages 29-48, March, DOI: 10.1007/s40797-021-00143-6.
• Ali Enami & Patricio Larroulet & Nora Lustig, 2022, "How Accurate Is the Kakwani Index in Predicting Whether A Tax or a Transfer Is Equalizing? An Empirical Analysis," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 116, Jan.
• Haydeeliz Carrasco & Hamidou Jawara & Moritz Meyer, 2022, "The Effects Of Fiscal Policy On Inequality And Poverty In The Gambia," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 117, Jan.
• Ludovico Feoli & Maynor Cabrera, 2022, "The Redistributive Impact of Fiscal Policies in Costa Rica 2010-2018," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 119, Apr.
• Sridhar Kundu & Maynor Cabrera, 2022, "Fiscal Policies and their Impact on Income Distribution in India," Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics, number 120, Apr.
• Ali Enami & Patricio Larroulet & Nora Lustig, 2022, "How Accurate is the Kakwani Index in Predicting Whether a Tax or a Transfer is Equalizing? An Empirical Analysis," Working Papers, Tulane University, Department of Economics, number 2204, Jan.
• Nora Lustig & Valentina Martinez Pabon, 2022, "Universal Basic Income, Taxes, and the Poor," Working Papers, Tulane University, Department of Economics, number 2205, Sep.
• Cloé Garnache & Pierre Mérel, 2022, "Environmental Policy in General Equilibrium: New Insights from a Canonical Model," Journal of the Association of Environmental and Resource Economists, University of Chicago Press, volume 9, issue 1, pages 113-140, DOI: 10.1086/716229.
• Suresh Nallareddy & Ethan Rouen & Juan Carlos Suárez Serrato, 2022, "Do Corporate Tax Cuts Increase Income Inequality?," Tax Policy and the Economy, University of Chicago Press, volume 36, issue 1, pages 35-91, DOI: 10.1086/718950.
• Desiere Sam & Cockx Bart, 2022, "How effective are hiring subsidies in reducing long-term unemployment among prime-aged jobseekers? Evidence from Belgium," IZA Journal of Labor Policy, Sciendo & Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), volume 12, issue 1, pages 1-38, January, DOI: 10.2478/izajolp-2022-0003.
• Liu, Li & Lockwood, Ben & Tam. Eddy, 2022, "Small Firm Growth and the VAT Threshold : Evidence for the UK," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1418.
• Böhringer, Christoph & Landis, Florian & Tovar, Miguel, 2022, "The Incidence of Carbon Pricing: From Input-Output via Microsimulation to General Equilibrium," VfS Annual Conference 2022 (Basel): Big Data in Economics, Verein für Socialpolitik / German Economic Association, number 264067.

2021

• Oriol Carbonell-Nicolau & Humberto Llavador, 2021, "Inequality, Bipolarization, and Tax Progressivity," American Economic Journal: Microeconomics, American Economic Association, volume 13, issue 4, pages 492-513, November, DOI: 10.1257/mic.20190111.
• Mark Colas & Kevin Hutchinson, 2021, "Heterogeneous Workers and Federal Income Taxes in a Spatial Equilibrium," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 2, pages 100-134, May, DOI: 10.1257/pol.20180529.
• Bruno Muñoz & Julián Borgo, 2021, "Impacto Redistributivo de Transferencias e Impuestos Directos en Argentina en 2020," Asociación Argentina de Economía Política: Working Papers, Asociación Argentina de Economía Política, number 4495, Nov.
• Dana Sofía Olguín, 2021, "Políticas energéticas en los sectores de petróleo y gas en Argentina: Un análisis de sustentabilidad económica," Asociación Argentina de Economía Política: Working Papers, Asociación Argentina de Economía Política, number 4499, Nov.
• Cristina Cirillo & Lucia Imperioli & Marco Manzo, 2021, "The Value Added Tax Simulation Model: VATSIM-DF (II)," Working Papers, Ministry of Economy and Finance, Department of Finance, number wp2021-12, Mar.
• Mattauch, Linus & Zhao, Jiaxin, 2021, "When standards have better distributional consequences than carbon taxes," INET Oxford Working Papers, Institute for New Economic Thinking at the Oxford Martin School, University of Oxford, number 2020-25, Jan.
• Al-Mouksit Akim & Mahdi Ben Jelloul & Leo Czajka & Anne-Sophie Robilliard, 2021, "Collect more, spend better? Assessing the incidence of fiscal systems and public spending in three Francophone West African countries," Working Papers, Africa Institute for Research in Economics and Social Sciences, number 2, Jun.
• Mykhailo Sverdan, 2021, "The Economic Basis Of Wealth And Its Taxation," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 2, issue 4, DOI: 10.30525/2661-5150/2021-4-10.
• Alexander Daminger, 2021, "Subsidies to Homeownership and Central City Rent," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 210, Jul.
• Hernán Rincón-Castro, 2021, "¿Cuánto tributan efectivamente el consumo, el trabajo y el capital en Colombia? Cálculos con las Cuentas Nacionales base 2015," Borradores de Economia, Banco de la Republica de Colombia, number 1161, Jun, DOI: https://doi.org/10.32468/be.1161.
• Ulvi Sandalci, 2021, "Mükelleflerin E-Maliye Uygulamalari Tercihinde Etkili Olan Faktörlerin İkili Lojistik Regresyon ile Analizi," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, volume 5, issue 1, pages 193-224, August, DOI: https://doi.org/10.33399/biibfad.84.
• Christian Rojas & Emily Wang, 2021, "Do Taxes On Soda And Sugary Drinks Work? Scanner Data Evidence From Berkeley And Washington State," Economic Inquiry, Western Economic Association International, volume 59, issue 1, pages 95-118, January, DOI: 10.1111/ecin.12957.
• Bronson Argyle & Taylor Nadauld & Christopher Palmer & Ryan Pratt, 2021, "The Capitalization of Consumer Financing into Durable Goods Prices," Journal of Finance, American Finance Association, volume 76, issue 1, pages 169-210, February, DOI: 10.1111/jofi.12977.
• Federico Belotti & Edoardo Di Porto & Gianluca Santoni, 2021, "The effect of local taxes on firm performance: Evidence from geo‐referenced data," Journal of Regional Science, Wiley Blackwell, volume 61, issue 2, pages 492-510, March, DOI: 10.1111/jors.12518.
• Brett Hollenbeck & Kosuke Uetake, 2021, "Taxation and market power in the legal marijuana industry," RAND Journal of Economics, RAND Corporation, volume 52, issue 3, pages 559-595, September, DOI: 10.1111/1756-2171.12384.
• Javier D. Donna, 2021, "Measuring long‐run gasoline price elasticities in urban travel demand," RAND Journal of Economics, RAND Corporation, volume 52, issue 4, pages 945-994, December, DOI: 10.1111/1756-2171.12397.
• Essi Eerola & Teemu Lyytikäinen, 2021, "Housing Allowance and Rents: Evidence from a Stepwise Subsidy Scheme," Scandinavian Journal of Economics, Wiley Blackwell, volume 123, issue 1, pages 84-109, January, DOI: 10.1111/sjoe.12396.
• Antonio Marsi & Emanuela Randon, 2021, "Tourist Tax and Ratings of Online Reviews," Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna, number wp1168, Dec.
• Dorian Carloni, 2021, "Revisiting the Extent to Which Payroll Taxes Are Passed Through to Employees: Working Paper 2021-06," Working Papers, Congressional Budget Office, number 57089, Jun.