Research classified by Journal of Economic Literature (JEL) codes

2024

• Christos Genakos & Blair Yuan Lyu & Mario Pagliero, 2024, "Asymmetric pass-through and competition," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp2028, Aug.
• Andrew Bibler & Laura Grigolon & Keith F. Teltser & Mark J. Tremblay, 2024, "Identifying Tax Compliance from Changes in Enforcement: Theory and Empirics," CESifo Working Paper Series, CESifo, number 10921.
• Sophie Cottet, 2024, "Payroll Tax Reductions for Minimum Wage Workers: Relative Labor Cost or Cash Windfall Effects?," CESifo Working Paper Series, CESifo, number 11076.
• Laurence Jacquet & Etienne Lehmann, 2024, "A Comprehensive Analysis of Production Efficiency: A Tax Reform Perspective," CESifo Working Paper Series, CESifo, number 11130.
• Felix Bierbrauer, 2024, "Is a Uniform Price on Carbon Desirable? A Public Finance Perspective," CESifo Working Paper Series, CESifo, number 11201.
• Federico M. Accursi & Raúl Bajo-Buenestado, 2024, "Do Cooperatives Exercise Market Power? Evidence from Pass-Through to Retail Prices," CESifo Working Paper Series, CESifo, number 11473.
• Essi Eerola & Teemu Lyytikäinen & Tuukka Saarimaa & Tuuli Vanhapelto, 2024, "The Incidence of Rent Subsidies: Evidence on Rents, Housing Choices and Supply," CESifo Working Paper Series, CESifo, number 11478.
• Syed Mainul Ahsan, 2024, "Toward a Middle-Income Tax Structure: A Development Perspective with a Focus on Bangladesh," CESifo Working Paper Series, CESifo, number 11484.
• Bibler, Andrew & Grigolon, Laura & Teltser, Keith & Tremblay, Mark, 2024, "Identifying Tax Compliance from Changes in Enforcement: Theory and Empirics," CEPR Discussion Papers, Centre for Economic Policy Research, number 18805, Feb.
• ALVES, GUILLERMO & Burton, William H. & Fleitas, Sebastian, 2024, "Difference-in-Differences in Equilibrium: Evidence from Place-Based Policies," CEPR Discussion Papers, Centre for Economic Policy Research, number 18916, Mar.
• Jacquet, Laurence & Lehmann, Etienne, 2024, "A Comprehensive Analysis of Production Efficiency: A Tax Reform Perspective," CEPR Discussion Papers, Centre for Economic Policy Research, number 19104, May.
• Bierbrauer, Felix, 2024, "Is a uniform price on Carbon desirable? A public finance perspective," CEPR Discussion Papers, Centre for Economic Policy Research, number 19202, Jul.
• Frederik von Waldow & Heike Link, 2024, "Spatial Competition and Pass-through of Fuel Taxes: Evidence from a Quasi-natural Experiment in Germany," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 2086.
• Octavio Bertín & Thomas García & Francisco Pizzi & Alberto Porto & Julian Puig & Jorge Puig, 2024, "Revisiting Distributional Effects of Energy Subsidies in Argentina," CEDLAS, Working Papers, CEDLAS, Universidad Nacional de La Plata, number 0331, Jun.
• Maier, Sofia & Ricci, Mattia, 2024, "The redistributive impact of consumption taxation in the EU: Lessons from the post-financial crisis decade," Economic Analysis and Policy, Elsevier, volume 81, issue C, pages 738-755, DOI: 10.1016/j.eap.2023.12.012.
• Tsvetanov, Tsvetan, 2024, "Tax holidays and the heterogeneous pass-through of gasoline taxes," Energy Economics, Elsevier, volume 136, issue C, DOI: 10.1016/j.eneco.2024.107682.
• Kahl, Mats Petter, 2024, "Was the German fuel discount passed on to consumers?," Energy Economics, Elsevier, volume 138, issue C, DOI: 10.1016/j.eneco.2024.107843.
• Zhao, Lexin & Peng, Gang & Feng, Qianbin, 2024, "VAT rate cut and corporate maturity mismatch: Evidence from China's VAT rate reform," International Review of Financial Analysis, Elsevier, volume 93, issue C, DOI: 10.1016/j.irfa.2024.103131.
• Alexander, Anna & De Vito, Antonio & Menicacci, Luca, 2024, "At what cost? Environmental regulation and corporate cash holdings," Finance Research Letters, Elsevier, volume 61, issue C, DOI: 10.1016/j.frl.2023.104960.
• Borsuk, Marcin & Przeworska, Joanna & Saunders, Anthony & Serwa, Dobromił, 2024, "The macroeconomic costs of the bank tax," Journal of Financial Stability, Elsevier, volume 72, issue C, DOI: 10.1016/j.jfs.2024.101262.
• Dimitrakopoulou, Lydia & Genakos, Christos & Kampouris, Themistoklis & Papadokonstantaki, Stella, 2024, "VAT pass-through and competition: Evidence from the Greek islands," International Journal of Industrial Organization, Elsevier, volume 97, issue C, DOI: 10.1016/j.ijindorg.2024.103110.
• Kotakorpi, Kaisa & Nurminen, Tuomas & Miettinen, Topi & Metsälampi, Satu, 2024, "Bearing the burden — Implications of tax reporting institutions on evasion and incidence," Journal of Economic Behavior & Organization, Elsevier, volume 220, issue C, pages 81-134, DOI: 10.1016/j.jebo.2024.01.021.
• Jiménez, Gabriel & Martinez-Miera, David & Peydró, José-Luis, 2024, "Who truly bears (bank) taxes? Evidence from only shifting statutory incidence," Journal of Public Economics, Elsevier, volume 240, issue C, DOI: 10.1016/j.jpubeco.2024.105173.
• Chuang, Shih-Hsien, 2024, "Behavioral optimization of US air travel taxes," Research in Transportation Economics, Elsevier, volume 105, issue C, DOI: 10.1016/j.retrec.2024.101443.
• Jara, H. Xavier & Rodríguez, David & Collado, Diego & Torres, Javier & Mideros, Andrés & Montesdeoca, Lourdes & Avellaneda, Andrés & Chang, Rodrigo & Vanegas, Omar, 2025, "Assessing the role of tax-benefit policies during the COVID-19 pandemic: evidence from the Andean region," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 123701, Feb.
• Genakos, Christos & Lyu, Blair Yuan & Pagliero, Mario, 2024, "Asymmetric pass-through and competition," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 126788, Aug.
• Aldair Rivas & Emmanuel Chavez & Irvin Rojas & Aaron Zaragoza, 2024, "The Legal and Real Incidence of VAT Reforms in Mexico: Distributional Effects and Impacts on Poverty," Working Papers, CIDE, División de Economía, number DTE 640, Oct.
• Onur UÇAR, 2024, "Taxation Not Coinciding with Its Purpose: Additional Motor Vehicle Tax Imposed After the Earthquakes of February 6, 2023," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 1, DOI: 10.25295/fsecon.1362345.
• Svetlana I. Chuzhmarova & Andrei I. Chuzhmarov, 2024, "Tax Incentives for Transition to Rational Consumption and Production Patterns," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 98-113, June, DOI: 10.31107/2075-1990-2024-3-98-113.
• Laurence Jacquet & Etienne Lehmann, 2024, "A Comprehensive Analysis of Production Efficiency: A Tax Reform Perspective," Working Papers, HAL, number hal-04567995, May.
• Kind, Hans Jarle & Schjelderup, Guttorm, 2024, "Taxation and Multi-Sided Platforms: A Review," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2024/12, Dec.
• Héctor Nazareno, 2024, "¿Sustituir ingresos brutos?," Revista Actualidad Económica, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, volume 34, issue 112, pages 21-24, Ene-Abr.
• Ms. Li Liu & Mr. Ben Lockwood & Eddy H.F. Tam, 2024, "Small Firm Growth and the VAT Threshold Evidence for the UK," IMF Working Papers, International Monetary Fund, number 2024/033, Feb.
• DREONI Ilda & MAIER Sofia, 2024, "Who is "energy poor" in the EU?," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2024-05, Jul.
• Wozny, Florian, 2024, "Tax Incidence in Heterogeneous Markets: The Pass-through of Air Passenger Taxes on Airfares," IZA Discussion Papers, IZA Network @ LISER, number 16783, Feb.
• Canavire Bacarreza, Gustavo J. & Aliaga, Guillermo Gómez & Britton, Chevanne & Rios-Avila, Fernando & Pozo, Wilson Jimenez & Ibarra, Silvia Granados & Li, Ran, 2024, "Fiscal Incidence on the Island: Grenada's Fiscal System and Its Incidence," IZA Discussion Papers, IZA Network @ LISER, number 16795, Feb.
• Rachel Scarfe & Daniel Schäfer & Thomas Sulka, 2024, "The Incidence of Workplace Pensions: Evidence from the UK's Automatic Enrollment Mandate," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2024-02, Mar.
• Alisa Frey & Justus Haucap, 2024, "VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 31, issue 1, pages 160-202, February, DOI: 10.1007/s10797-023-09813-w.
• Wilfried Pauwels & Fred Schroyen, 2024, "The legal incidence of ad valorem taxes matters," Journal of Economics, Springer, volume 142, issue 2, pages 199-211, July, DOI: 10.1007/s00712-024-00863-0.
• Edward Lane, 2024, "Saving Social Security," Economics Working Paper Archive, Levy Economics Institute, number wp_1042, Feb.
• Gopi Shah Goda & Ithai Lurie & Priyanka Parikh & Chelsea Swete, 2024, "The Distributional Implications of Itemized Medical Deductions," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 39".
• Cory McCartan & Robin Fisher & Jacob Goldin & Daniel E. Ho & Kosuke Imai, 2024, "Estimating Racial Disparities When Race is Not Observed," NBER Working Papers, National Bureau of Economic Research, Inc, number 32373, Apr.
• Youssef Benzarti, 2024, "Tax Incidence Anomalies," NBER Working Papers, National Bureau of Economic Research, Inc, number 32819, Aug.
• Gopi Shah Goda & Ithai Lurie & Priyanka S. Parikh & Chelsea Swete, 2024, "The Distributional Implications of Itemized Medical Deductions," NBER Working Papers, National Bureau of Economic Research, Inc, number 33157, Nov.
• Federico M. Accursi, Raul Bajo-Buenestado, 2024, "Do Cooperatives Exercise Market Power?," NCID Working Papers, Navarra Center for International Development, University of Navarra, number 02/2024, Feb.
• Tod Wright & Hien Nguyen, 2024, "Fiscal incidence in New Zealand: The effects of taxes and benefits on household incomes in tax year 2018/19," Treasury Analytical Notes Series, New Zealand Treasury, number an24/01, Mar.
• Tod Wright & Hien Nguyen, 2024, "Fiscal incidence and income inequality by age: Results for New Zealand in tax year 2018/19," Treasury Analytical Notes Series, New Zealand Treasury, number an24/09, Nov.
• Ahmed, Muhammad Ashfaq & Malik, Ikram Ali & Nawaz, Nasreen, 2024, "Pakistan: Frontloading Taxation on Real Estate Transactions – Appraising an Abrupt Tax Policy Choice," MPRA Paper, University Library of Munich, Germany, number 128641.
• Ropponen, Olli & Koski, Heli & Kässi, Otto & Valmari, Nelli & Ylhäinen, Ilkka & Hirvonen, Johannes, 2024, "The Effects of Covid-related Business Subsidies in Finland," ETLA Reports, The Research Institute of the Finnish Economy, number 145, Feb.
• John Thornton, 2024, "Seigniorage Revenues in the United Kingdom," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, volume 77, issue 4, pages 483-494.
• Carolyn Chisadza & Margaret Chitiga-Mabugu & Ramos Mabugu & Nicky Nicholls & Kehinde Oluwaseun Omotoso & Eleni Yitbarek, 2023, "Possible Welfare Benefits of a Basic Income Support: Evidence from a benefit incidence analysis in South Africa," ERSA Working Paper Series, Economic Research Southern Africa, number 28, Aug.
• Charles T. Clotfelter, 2024, "Better State Lotteries," Public Finance Review, , volume 52, issue 3, pages 287-313, May, DOI: 10.1177/10911421231206030.
• Alemayehu A. Ambel & Getachew Yirga Belete & Oliver Fiala, 2024, "Fiscal Policy and Child Poverty in Ethiopia," Child Indicators Research, Springer;The International Society of Child Indicators (ISCI), volume 17, issue 1, pages 221-259, February, DOI: 10.1007/s12187-023-10088-0.
• Osaid Alshamleh & Glenn Paul Jenkins & Tufan Ekici, 2024, "Excise tax incidence: the inequity of taxing obesity and beauty," Applied Economics, Taylor & Francis Journals, volume 56, issue 27, pages 3181-3193, June, DOI: 10.1080/00036846.2023.2205100.
• Laurence Jacquet & Etienne Lehmann, 2024, "A Comprehensive Analysis of Production Efficiency: A Tax Reform Perspective," TEPP Working Paper, TEPP, number 2024-04.
• Jacob Goss & Daniel Mangrum & Joelle Scally, 2024, "Assessing the Relative Progressivity of the Biden Administration's Federal Student Loan Forgiveness Proposal," Education Finance and Policy, MIT Press, volume 19, issue 4, pages 716-733, Fall, DOI: 10.1162/edfp_a_00429.
• D’Annunzio, Anna & Russo, Antonio, 2024, "Platform Transaction Fees and Freemium Pricing," TSE Working Papers, Toulouse School of Economics (TSE), number 24-1569, Sep.
• Nora Lustig & Valentina Martinez Pabon & Carola Pessino, 2024, "Fiscal Policy, Income Redistribution, and Poverty Reduction in Latin America," Working Papers, Tulane University, Department of Economics, number 2402, Jan.
• James Alm, 2024, "Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World," Working Papers, Tulane University, Department of Economics, number 2404, Feb.
• Clausing Kimberly & Obstfeld Maurice, 2024, "Trump’s 2025 Tariff Threats," Intereconomics: Review of European Economic Policy, Paradigm, volume 59, issue 4, pages 243-244, DOI: 10.2478/ie-2024-0048.
• Christofzik Désirée I. & Feld Lars P. & Yeter Mustafa, 2024, "Die regionalen Effekte der Grunderwerbsteuer: Zeit für Reformen," Wirtschaftsdienst, Paradigm, volume 104, issue 11, pages 754-757, DOI: 10.2478/wd-2024-0194.
• Lichter Andreas & Löffler Max & Siegloch Sebastian, 2024, "Der Einfluss lokaler Steuerpolitik auf betriebliche F&E-Aktivitäten," Wirtschaftsdienst, Paradigm, volume 104, issue 11, pages 758-762, DOI: 10.2478/wd-2024-0195.
• Herrmann Judith & Teuber Martin & Calahorrano Lena, 2024, "Verteilungswirkungen und Fallstricke des Faktorverfahrens bei der Lohnsteuer," Wirtschaftsdienst, Paradigm, volume 104, issue 8, pages 549-554, DOI: 10.2478/wd-2024-0143.
• Pozo,Wilson Jimenez & Ibarra,Silvia Granados & Ran Li & Gustavo Javier Canavire Bacarreza & Gómez Aliaga,Guillermo & Britton,Chevanne & Rios-Avila,Fernando, 2024, "Fiscal Incidence on the Island: Grenada’s Fiscal System and Its Incidence," Policy Research Working Paper Series, The World Bank, number 10678, Jan.
• Maes, Sebastiaan & Malhotra, Raghav, 2024, "Robust Hicksian Welfare Analysis under Individual Heterogeneity," CRETA Online Discussion Paper Series, Centre for Research in Economic Theory and its Applications CRETA, number 84.
• Krolage, Carla & Dolls, Mathias & Neumeier, Florian & Fuest, Clemens, 2024, "Who Bears the Burden of Real Estate Transfer Taxes? Evidence from the German Housing Market," VfS Annual Conference 2024 (Berlin): Upcoming Labor Market Challenges, Verein für Socialpolitik / German Economic Association, number 302447.

2023

• Juan Carlos Suárez Serrato & Owen Zidar, 2023, "Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Reply," American Economic Review, American Economic Association, volume 113, issue 12, pages 3401-3410, December, DOI: 10.1257/aer.20230208.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2023, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," American Economic Review, American Economic Association, volume 113, issue 8, pages 2270-2286, August, DOI: 10.1257/aer.20201753.
• Radu CIOBANU & Adriana Florina POPA & Daniela-Nicoleta SAHLIAN, 2023, "Analysis of the Decisive Factors of the VAT Gap," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 4, issue 1, pages 50-57, January, DOI: 10.37945/cbr.2023.01.06.
• Anna P. Kireenko & Tatyana Y. Krasikova, 2023, "Personal Income Tax Deductions and Demand for Education: Case of Russia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 9, issue 2, pages 145-160, DOI: https://doi.org/10.15826/jtr.2023.9.
• Afrizal Tahar & Andan Yunianto & Hafiez Sofyani & Panubut Simorangkir & Velisa Devina Remalya & Siti Fatimah Az-Zahro, 2023, "The Impact of Perceptions of Corruption and Trust in Government on Indonesian Micro, Small and Medium Enterprises Compliance with Tax Laws," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 9, issue 2, pages 278-293, DOI: https://doi.org/10.15826/jtr.2023.9.
• Marcelo Garriga & Josefina Gaskin, 2023, "¿Sobre quienes recae la carga del impuesto al valor agregado?," CEFIP, Working Papers, CEFIP, Universidad Nacional de La Plata, number 044, May.
• Clemens Fuest & Florian Neumeier, 2023, "Corporate Taxation," Annual Review of Economics, Annual Reviews, volume 15, issue 1, pages 425-450, September, DOI: 10.1146/annurev-economics-082322-01.
• Ferran Sancho, 2023, "The surplus-value rate and the structure of the tax system," UFAE and IAE Working Papers, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC), number 969.23, Mar.
• Slavko Bezeredi & Nora Mustac & Ivica Urban, 2023, "Decompositions Of Inequality By Income Source: What The Survey Data Corrected Using Tax Data Tell Us," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 32, issue 2, pages 549-583, december, DOI: 10.17818/EMIP/2023/2.13.
• Comisión Nacional de los Mercados y la Competencia (CNMC), 2023, "Estudio sobre la traslación de la reducción del IVA en el sector alimentario," Colección Estudios de Mercado, Comisión Nacional de los Mercados y la Competencia (CNMC), number E/CNMC/003/23, Jul.
• Ferran Sancho, 2023, "The rate of surplus value and the structure of the tax system," Bulletin of Political Economy, Bulletin of Political Economy, volume 17, issue 2, pages 195-212, December.
• Stanislav Mykhailov & Nataliia Savina, 2023, "Introduction Of Tools For Social And Economic Protection Of Operators And Consumers As A Part Of Destigmatisation Of Gambling," Green, Blue & Digital Economy Journal, Publishing house "Baltija Publishing", volume 4, issue 3, DOI: 10.30525/2661-5169/2023-3-7.
• Brindusa Anghel & Sergio Puente & Roberto Ramos, 2023, "Un análisis de la incidencia del incremento de las cotizaciones sociales aprobado en 2023," Boletín Económico, Banco de España, issue 2023/T2, DOI: https://doi.org/10.53479/30132.
• Brindusa Anghel & Sergio Puente & Roberto Ramos, 2023, "An analysis of the impact of the increase in social security contributions approved in 2023," Economic Bulletin, Banco de España, issue 2023/Q2, DOI: https://doi.org/10.53479/30169.
• Emanuele Dicarlo & Pasquale Recchia & Antonella Tomasi, 2023, "The changes to the Italian tax and welfare system implemented in 2022: fairness and efficiency profiles," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 748, Mar.
• Kroft Kory & Laliberté Jean-William & Leal Vizcaíno René & Notowidigdo Matthew J., 2023, "Efficiency and Incidence of Taxation with Free Entry and Love-of-Variety," Working Papers, Banco de México, number 2023-20, Dec.
• 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, 2023, "Difference-in-Difference Causal Forests, with an Application to Payroll Tax Incidence in Norway," CESifo Working Paper Series, CESifo, number 10532.
• Thiess Buettner & 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, Centre for Economic Policy Research, 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.
• 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.
• Emin Ahmet KAPLAN & Rana DAYIOÄžLU ERUL, 2023, "Tax-Democracy Relationship in the Turkic World: The Montesquieu Paradox Dilemma," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 1, DOI: 10.25295/fsecon.1116832.
• 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.
• Jonathan Meer & Joshua Witter, 2023, "Effects of the Earned Income Tax Credit for Childless Adults: A Regression Discontinuity Approach," Tax Policy and the Economy, University of Chicago Press, volume 37, issue 1, pages 175-198, DOI: 10.1086/724356.
• 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ⓡ, 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, Centre for Economic Policy Research, number 17202, Apr.
• Abraham, Arpad & Gottardi, Piero & Hubmer, Joachim & Mayr, Lukas, 2022, "Tax Wedges, Financial Frictions and Misallocation," CEPR Discussion Papers, Centre for Economic Policy Research, 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.