Research classified by Journal of Economic Literature (JEL) codes

2026

• Christos Genakos & Themistoklis Kampouris, 2026, "What Is the “Right” Geographic Market Definition?," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 2154.
• Sun, Wenkai & Wang, Wenjing & Tang, Siyuan & Zhao, Zhong, 2026, "Tax reduction, wage bargaining, and income equality: Evidence from China's SMEs," China Economic Review, Elsevier, volume 95, issue C, DOI: 10.1016/j.chieco.2025.102645.
• Merkle, Magnus & Dolphin, Geoffroy, 2026, "Distributional impacts of heterogenous carbon prices in the EU," Energy Economics, Elsevier, volume 154, issue C, DOI: 10.1016/j.eneco.2025.109102.
• Maier, Sofia & Dreoni, Ilda, 2026, "Who is “energy poor" in the EU?," Energy Policy, Elsevier, volume 208, issue C, DOI: 10.1016/j.enpol.2025.114869.
• Kinnl, Klara & Wohak, Ulrich, 2026, "Free the period? Evaluating tampon tax reforms using household scanner data," Journal of Economic Behavior & Organization, Elsevier, volume 241, issue C, DOI: 10.1016/j.jebo.2025.107356.
• Cass, Leanne & Sato, Misato & Saussay, Aurelien, 2026, "Adoption, incidence and welfare impacts of interest-free loans: evidence from solar PV," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 137107, Jan.
• Alejandro Rojas-Bernal, 2026, "Inequality and Misallocation under Production Networks," Working Papers, University of Hawaii at Manoa, Department of Economics, number 202601, Jan.
• James Alm, 2026, "What Drives Tax Policy Choices?," Working Papers, Tulane University, Department of Economics, number 2601, Jan.
• Joshua McNamara, 2026, "Slippery Up and Sticky Down? An Analysis of the Auckland Regional Fuel Tax," Working Papers in Economics, University of Waikato, number 26/01, Feb.
• Hundsdoerfer, Jochen & Löwe, Maren, 2026, "How do value added taxes affect wages and labor?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 311.
• Hundsdoerfer, Jochen & Löwe, Maren, 2026, "How do value added taxes affect wages and labor?," Discussion Papers, Free University Berlin, School of Business & Economics, number 2026/1, DOI: 10.17169/refubium-51008.
• Christl, Michael & Berdeal, Silvia Navarro, 2026, "Tax expenditures and redistribution - The case of Portugal," GLO Discussion Paper Series, Global Labor Organization (GLO), number 1705.

2025

• Marius Brülhart & Jayson Danton & Raphaël Parchet & Jörg Schläpfer, 2025, "Who Bears the Burden of Local Taxes?," American Economic Journal: Economic Policy, American Economic Association, volume 17, issue 1, pages 464-505, February, DOI: 10.1257/pol.20220462.
• John M. Griffin & Nicholas Hirschey & Samuel Kruger, 2025, "Why Is the Fragmented Municipal Bond Market So Costly to Investors and Issuers?," Journal of Economic Perspectives, American Economic Association, volume 39, issue 2, pages 235-260, Spring, DOI: 10.1257/jep.20241411.
• Puig Jorge Pablo & García Thomas & Porto Alberto & Puig Julián & Rodriguez Chamuss Lourdes & Vezza Evelyn, 2025, "The distributional impact of reversing a long path of energy subsidies," Asociación Argentina de Economía Política: Working Papers, Asociación Argentina de Economía Política, number 4830, Dec.
• Cristina Cirillo & Gabriella De Sario & Lucia Imperioli, 2025, "Energy Consumption and Poverty in Italy: a New Microsimulation Model," Working Papers, Ministry of Economy and Finance, Department of Finance, number wp2025-23, Nov.
• Emanuele Dicarlo & Marco Savegnago, 2025, "The redistributive effects of in-kind transfers in Italy," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 977, Nov.
• Edgar Caicedo-García Jorge & Enrique Ramos-Forero & Hernán Rincón-Castro & Héctor M. Zárate-Solano, 2025, "Traspaso del incremento de la tarifa del IVA sobre la inflación," Borradores de Economia, Banco de la Republica de Colombia, number 1310, Apr, DOI: 10.32468/be.1310.
• Tatul Hayruni & Gevorg Minasyan & Armen Nurbekyan, 2025, "Estimating tax effort: new evidence from a novel dataset," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, volume 25, issue 1, pages 131-155.
• H. Xavier Jara & David Rodríguez & Diego Collado & Javier Torres & Andrés Mideros & Lourdes Montesdeoca & Andrés Avellaneda & Rodrigo Chang & Omar Vanegas, 2025, "Assessing the role of tax‐benefit policies during the COVID‐19 pandemic: Evidence from the Andean region," Review of Development Economics, Wiley Blackwell, volume 29, issue 1, pages 226-246, February, DOI: 10.1111/rode.13125.
• Onnis, Luisanna & Piga, Claudio A. & Conti, Maurizio & Bottasso, Anna, 2025, "VAT Cuts as Emergency Policy Intervention: Evidence from the UK Case," Cardiff Economics Working Papers, Cardiff University, Cardiff Business School, Economics Section, number E2025/4, Feb.
• Laurence Jacquet & Etienne Lehmann, 2025, "Production Regulation Principles and Tax Reforms," CESifo Working Paper Series, CESifo, number 11705.
• David Gstrein & Florian Neumeier & Andreas Peichl & Pascal Zamorski, 2025, "Capitalists, Workers and Landlords: A Comprehensive Analysis of Corporate Tax Incidence," CESifo Working Paper Series, CESifo, number 12062.
• Kristoffer Berg, 2025, "Taxing Corporate or Shareholder Income," CESifo Working Paper Series, CESifo, number 12149.
• Leonard Gregor & Justus Haucap, 2025, "The Rise of Refinery Margins: The Case of the Energy Tax Cut in Germany," CESifo Working Paper Series, CESifo, number 12214.
• Jason Nassios & Janine Dixon, 2025, "Measuring the Deadweight Costs of Corporate Income Tax Thresholds under Monopolistic Competition," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-359, Nov.
• David Gstrein & Florian Neumeier & Andreas Peichl & Pascal Zamorski, 2025, "Capitalists, Workers and Landlords: A Comprehensive Analysis of Corporate Tax Incidence," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 25143, Dec.
• Gagnie Pascal Yebarth, 2025, "On Taxation Policy in Strategic Bilateral Exchange: A review," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2025-34.
• Yi, Gihwan, 2025, "The welfare effect of regional price discrimination," Journal of Asian Economics, Elsevier, volume 100, issue C, DOI: 10.1016/j.asieco.2025.101992.
• Hoy, Christopher, 2025, "How does progressivity impact tax morale? Experimental evidence across developing countries," Journal of Development Economics, Elsevier, volume 172, issue C, DOI: 10.1016/j.jdeveco.2024.103398.
• Erbertseder, Thilo & Jacob, Martin & Taubenböck, Hannes & Zerwer, Kira, 2025, "How effective are emission taxes in reducing air pollution? A satellite-based case study for Spain," Economic Analysis and Policy, Elsevier, volume 86, issue C, pages 1037-1063, DOI: 10.1016/j.eap.2025.04.012.
• Yao, Peng & Tian, Zhijin & Li, Jinze, 2025, "The invisible hand of transfer: The income distribution effect of water resource fee to tax," Economic Analysis and Policy, Elsevier, volume 86, issue C, pages 76-97, DOI: 10.1016/j.eap.2025.03.025.
• Limosani, Michele & Millemaci, Emanuele & Mustica, Paolo, 2025, "Do green policies enhance short-term economic growth? Assessing EU Recovery and Resilience Plans through the lens of Sustainable Development Goals," Economic Modelling, Elsevier, volume 147, issue C, DOI: 10.1016/j.econmod.2025.107044.
• Rivas, Aldair & Chávez, Emmanuel & Rojas, Irvin & Zaragoza, Aaron, 2025, "The legal and real incidence of VAT Reforms in Mexico: Distributional effects and impacts on poverty," Economics Letters, Elsevier, volume 248, issue C, DOI: 10.1016/j.econlet.2025.112236.
• Burns, Kalee E. & Hotchkiss, Julie L., 2025, "Growing electric vehicle adoption in the U.S.: Implications of different funding policies for infrastructure maintenance and tax burden on families," Economics Letters, Elsevier, volume 252, issue C, DOI: 10.1016/j.econlet.2025.112332.
• Moon, Ji-Woong, 2025, "Incidence of corporate tax on wages and bargaining power," Economics Letters, Elsevier, volume 255, issue C, DOI: 10.1016/j.econlet.2025.112553.
• Bratta, Barbara & Carta, Silvia & Di Caro, Paolo & Manzo, Marco & Orecchia, Carlo, 2025, "Welfare and equity impact of consumption tax policies: A micro-macro-economic approach applied to Italy," Economic Systems, Elsevier, volume 49, issue 3, DOI: 10.1016/j.ecosys.2025.101309.
• Lassmann, Andrea & Liberini, Federica & Russo, Antonio & Cuevas, Ángel & Cuevas, Rubén, 2025, "Global spillovers of taxation in the online advertising market. Theory and evidence from facebook," European Economic Review, Elsevier, volume 172, issue C, DOI: 10.1016/j.euroecorev.2024.104935.
• Buettner, Thiess & Hechtner, Frank & Madzharova, Boryana, 2025, "Taxes and gender equality: The incidence of the ‘tampon tax’," European Economic Review, Elsevier, volume 177, issue C, DOI: 10.1016/j.euroecorev.2025.105054.
• Fong, Joelle H. & Ba, Yuhao & Chen, Zhe, 2025, "Who supports carbon pricing? Older adults’ financial literacy and attitudes toward carbon taxation," The Journal of the Economics of Ageing, Elsevier, volume 32, issue C, DOI: 10.1016/j.jeoa.2025.100595.
• Dolls, Mathias & Fuest, Clemens & Krolage, Carla & Neumeier, Florian, 2025, "Who bears the burden of real estate transfer taxes? Evidence from the German housing market," Journal of Urban Economics, Elsevier, volume 145, issue C, DOI: 10.1016/j.jue.2024.103717.
• Bishop, Kelly C. & Dowling, Jakob & Kuminoff, Nicolai V. & Murphy, Alvin D., 2025, "Tax policy and the heterogeneous costs of homeownership," Journal of Urban Economics, Elsevier, volume 147, issue C, DOI: 10.1016/j.jue.2025.103750.
• Bernardino, Tiago & Gabriel, Ricardo Duque & Quelhas, João & Silva-Pereira, Márcia, 2025, "The full, persistent, and symmetric pass-through of a temporary VAT cut," Journal of Public Economics, Elsevier, volume 248, issue C, DOI: 10.1016/j.jpubeco.2025.105416.
• Brusco, Giacomo & Velayudhan, Tejaswi, 2025, "VAT incidence in real VAT systems," Journal of Public Economics, Elsevier, volume 249, issue C, DOI: 10.1016/j.jpubeco.2025.105447.
• Baquero-Pérez, Javier & Fernández Romero, Daniel & Rodríguez-Crespo, Ernesto & Da Silva-Bichara, Julimar, 2025, "Quasi-experimental evidence on Spanish VAT cuts during economic shocks," International Review of Economics & Finance, Elsevier, volume 104, issue C, DOI: 10.1016/j.iref.2025.104757.
• Huesca, Luis & Llamas, Linda, 2025, "Una ruta de reforma con bienestar social a los impuestos indirectos en México," El Trimestre Económico, Fondo de Cultura Económica, volume 92, issue 366, pages 309-346, April-Jun, DOI: https://doi.org/10.20430/ete.v92i36.
• Laurence Jacquet & Etienne Lehmann, 2025, "Generalized Production Efficiency," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2025-08.
• Lutz Hendricks & Tatyana Koreshkova & Oksana Leukhina, 2025, "On Expanding Public Funding of Selective Colleges," Working Papers, Federal Reserve Bank of St. Louis, number 2025-011, Mar, DOI: 10.20955/wp.2025.011.
• Milyausha R. Pinskaya & Yuliya A. Steshenko, 2025, "Efficiency of Application of Tax on Additional Income from Hydrocarbon Raw Materials," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 8-24, June, DOI: 10.31107/2075-1990-2025-3-8-24.
• Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2025, "Banks defy gravity in tax havens," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-05242296, Jul, DOI: 10.1093/oep/gpaf003.
• Andrea Lassmann & Federica Liberini & Antonio Russo & Angel Cuevas Rumin & Rubén Cuevas, 2025, "Global spillovers of taxation in the online advertising market. Theory and evidence from facebook," Post-Print, HAL, number hal-04910755, Feb, DOI: 10.1016/j.euroecorev.2024.104935.
• Antoine Bozio & Thomas Breda & Julien Grenet & Arthur Guillouzouic, 2025, "Does Tax-Benefit Linkage Matter for the Incidence of Payroll Taxes?," Post-Print, HAL, number hal-05183758, Jul, DOI: 10.1093/restud/rdaf059.
• Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2025, "Banks defy gravity in tax havens," Post-Print, HAL, number hal-05242296, Jul, DOI: 10.1093/oep/gpaf003.
• Antoine Bozio & Thomas Breda & Julien Grenet & Arthur Guillouzouic, 2025, "Does Tax-Benefit Linkage Matter for the Incidence of Payroll Taxes?," PSE-Ecole d'économie de Paris (Postprint), HAL, number hal-05183758, Jul, DOI: 10.1093/restud/rdaf059.
• Laurence Jacquet & Etienne Lehmann, 2025, "Generalized Production Efficiency," Working Papers, HAL, number hal-04954501, Feb.
• Rossi Abi Rafeh & Pierre Dubois & Rachel Griffith & Martin O'Connell, 2025, "The Effects of Sin Taxes and Advertising Restrictions in a Dynamic Equilibrium," Working Papers, HAL, number hal-04969796, Feb.
• Ali Enami & Nora Lustig, 2025, "Income Redistribution Around the Globe: Determinants and Mechanisms," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 680, Jan.
• Winter, Richard & Doerrenberg, Philipp & Eble, Fabian & Rostam-Afschar, Davud & Voget, Johannes, 2025, "The Asymmetric Incidence of Business Taxes: Survey Evidence from German Firms," IZA Discussion Papers, Institute of Labor Economics (IZA), number 17983, Jul.
• Clemens Fuest & Florian Neumeier & Daniel Stöhlker, 2025, "The pass-through of temporary VAT rate cuts: evidence from German supermarket retail," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 1, pages 51-97, February, DOI: 10.1007/s10797-023-09824-7.
• Nicolas Yol, 2025, "How a French corporate tax reform raised wages: evidence from an innovative method," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 2, pages 387-428, April, DOI: 10.1007/s10797-024-09846-9.
• Hans Jarle Kind & Guttorm Schjelderup, 2025, "Taxation and multi-sided platforms: a review," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 3, pages 895-915, June, DOI: 10.1007/s10797-024-09878-1.
• Yenjae Chang, 2025, "Heterogeneous Tax-Cut Pass-Through and Market Structure," Review of Industrial Organization, Springer;The Industrial Organization Society, volume 66, issue 2, pages 233-259, February, DOI: 10.1007/s11151-024-09986-6.
• Edward Lane, 2025, "Protecting Social Security: The Case Against Extending the Full Retirement Age," Economics Working Paper Archive, Levy Economics Institute, number wp_1080, Apr.
• Jared C. Carbone & Maxwell Fleming & Akio Yamazaki, 2025, "Green Fiscal Reforms and the Demographic Squeeze: Lessons from Japan," Working Papers, Colorado School of Mines, Division of Economics and Business, number 2025-03, Dec.
• Jacob T. Bradt & Joseph E. Aldy, 2025, "Private Benefits from Public Investment in Climate Adaptation and Resilience," NBER Working Papers, National Bureau of Economic Research, Inc, number 33633, Mar.
• Alan J. Auerbach, 2025, "Public Finance Implications of Economic Inequality," NBER Working Papers, National Bureau of Economic Research, Inc, number 33691, Apr.
• Nano Barahona & Cauê Dobbin & Sebastián Otero, 2025, "Equilibrium Price Responses to Targeted Student Financial Aid," NBER Working Papers, National Bureau of Economic Research, Inc, number 33833, May.
• Christopher R. Knittel & Gilbert E. Metcalf & Shereein Saraf, 2025, "From Tank to Odometer: Winners and Losers from a Gas-to-VMT Tax Shift," NBER Working Papers, National Bureau of Economic Research, Inc, number 33894, Jun.
• Sara Drango & Sarah Moshary & Bradley Shapiro, 2025, "California’s Firearm Excise Tax is Almost Fully Passed on to Consumers," NBER Working Papers, National Bureau of Economic Research, Inc, number 34527, Dec.
• Jared C. Carbone & Maxwell Fleming & Akio Yamazaki, 2025, "Green Fiscal Reforms and the Demographic Squeeze: Lessons from Japan," GRIPS Discussion Papers, National Graduate Institute for Policy Studies, number 25-11, Nov.
• Mukherjee, Sacchidananda, 2025, "Distributional Impact of Indian GST based on the NSSO's Household Consumption Expenditure Survey of 2022-23," Working Papers, National Institute of Public Finance and Policy, number 25/430, Jul.
• Jadhav, Vivek & Mukherjee, Sacchidananda, 2025, "Price Elasticity of Demand for Alcoholic Beverages in India: Analysis based on the NSSO's Household Consumption Expenditure Survey of 2022-23 and 2023-24," Working Papers, National Institute of Public Finance and Policy, number 25/431, Jul.
• Badola, Shivani & Mukherjee, Sacchidananda, 2025, "Beyond Necessities: A Closer Look at Per Capita Consumption Expenditure on Tobacco and Alcoholic Beverages during the last Decade," Working Papers, National Institute of Public Finance and Policy, number 25/432, Jul.
• Mukherjee, Sacchidananda, 2025, "Assessment of the Impact of GST Rate Restructuring on Consumers’ GST Liability in India," Working Papers, National Institute of Public Finance and Policy, number 25/440, Nov.
• Marius Bickmann & Christoph Böhringer & Robert Grundke & Thomas Rutherford, 2025, "Is Germany fit for FiT55 in its climate policy design?: Addressing competitiveness, efficiency and equity concerns," OECD Economics Department Working Papers, OECD Publishing, number 1840, Aug.
• Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2025, "Banks defy gravity in tax havens," Oxford Economic Papers, Oxford University Press, volume 77, issue 3, pages 885-904.
• Nwaobi, Godwin, 2025, "Climate Transition, Decarbonization Framework and Energy Sustainability in Ecowas Region," MPRA Paper, University Library of Munich, Germany, number 124215, Apr.
• Ayoki, Milton, 2025, "Sahel fuel smuggling and terrorist taxation: How ECOWAS subsidy reform created a Jihadist revenue haven along the Niger–Nigeria border (Magaria–Jibia Axis)," MPRA Paper, University Library of Munich, Germany, number 126590, May.
• Batabyal, Amitrajeet, 2025, "A Note on Tanneries in Kanpur, Water Pollution in the Ganges, Taxation, and Tax Shifting," MPRA Paper, University Library of Munich, Germany, number 126594, Feb, revised 17 Aug 2025.
• Anna D’Annunzio & Antonio Russo, 2025, "Taxation, Revenue Sharing and Price Discrimination," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 761, Sep.
• Octavio Bertín & Thomas García & Francisco Pizzi & Alberto Porto & Julian Puig & Jorge Puig, 2025, "Revisiting distributional effects of energy subsidies in Argentina," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), volume 72, issue 1, pages 1-39, June, DOI: 10.1007/s12232-025-00484-z.
• Harry Humes & Niall Farrell, 2025, "The equity and efficiency effects of energy subsidy cost-recovery," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, volume 23, issue 4, pages 1309-1335, December, DOI: 10.1007/s10888-024-09655-4.
• Nicolás Forteza & Elvira Prades & Marc Roca, 2025, "Analyzing VAT pass-through in Spain using web-scraped supermarket data and machine learning," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 16, issue 1, pages 137-189, March, DOI: 10.1007/s13209-025-00309-w.
• Masaya Yasuoka, 2025, "Fertility, Income Growth, and Inflation," Springer Books, Springer, chapter 0, in: Masatoshi Jinno & Masaya Yasuoka, "Fertility, Education and Macroeconomics: The Case of Japan", DOI: 10.1007/978-981-95-1024-5_4.
• Laurence Jacquet & Etienne Lehmann, 2025, "Production Regulation Principles and Tax Reforms," TEPP Working Paper, TEPP, number 2025-03.
• Daniel Jaar & Joao Ritto, 2025, "Informality, Inflation, and Fiscal Progressivity in Developing Countries," Working Papers, University of Toronto, Department of Economics, number tecipa-805, Oct.
• Ali Enami & Nora Lustig, 2025, "Income Redistribution Around the Globe: Determinants and Mechanisms," Working Papers, Tulane University, Department of Economics, number 2502, Jan.
• Gopi Shah Goda & Ithai Lurie & Priyanka Parikh & Chelsea Swete, 2025, "The Distributional Implications of Itemized Medical Deductions," Tax Policy and the Economy, University of Chicago Press, volume 39, issue 1, pages 1-28, DOI: 10.1086/734959.
• Leonzio Rizzo & Riccardo Secomandi & Luisa Loiacono & Enrico Rubolino, 2025, "Taxing Big Firms' Extra Profits: Evidence from the "Robin Hood" Tax," Working Papers, University of Ferrara, Department of Economics, number 20250214, Nov.
• Kuyebi Favour Orejesuoluwapo & Omodero Cordelia Onyinyechi, 2025, "Value Added Tax and Economic Development: Focus on Human Capital Development," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, volume 35, issue 1, pages 49-82, DOI: 10.2478/sues-2025-0003.
• Boysen-Hogrefe Jens, 2025, "Gastro-Mehrwertsteuer: Keine überzeugenden Gründe," Wirtschaftsdienst, Sciendo, volume 105, issue 6, pages 393-393, DOI: 10.2478/wd-2025-0099.
• Evelina Gavrilova & Audun Langørgen & Floris T. Zoutman, 2025, "Difference‐in‐Difference Causal Forests With an Application to Payroll Tax Incidence in Norway," Journal of Applied Econometrics, John Wiley & Sons, Ltd., volume 40, issue 7, pages 727-740, November, DOI: 10.1002/jae.70001.
• Eichfelder, Sebastian & Nguyen, Hang T. T., 2025, "Corporate tax incidence and tax avoidance: Evidence from the German Business Tax Reform 2008," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 309.
• Gregor, Leonard & Haucap, Justus, 2025, "The rise of refinery margins: The case of energy tax cut in Germany," DICE Discussion Papers, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE), number 431.
• Wozny, Florian, 2025, "From Tax Incidence to Emission Reduction: The Pass-through of Air Passenger Taxes," VfS Annual Conference 2025 (Cologne): Revival of Industrial Policy, Verein für Socialpolitik / German Economic Association, number 325370.
• Neumeier, Florian & Gstrein, David & Peichl, Andreas & Zamorski, Pascal, 2025, "Pricing in the Taxman: Corporate Tax Incidence and Commercial Real Estate," VfS Annual Conference 2025 (Cologne): Revival of Industrial Policy, Verein für Socialpolitik / German Economic Association, number 325380.
• Arnemann, Laura, 2025, "Taxes and pay without performance: Evidence from executives," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-011.

2024

• Patrick J. Kennedy & Christine L. Dobridge & Paul Landefeld & Jacob Mortenson, 2024, "Heterogeneity in Corporate Tax Incidence by Worker Characteristics," AEA Papers and Proceedings, American Economic Association, volume 114, pages 346-351, May, DOI: 10.1257/pandp.20241095.
• Dustin Swonder & Damián Vergara, 2024, "A Simple Model of Corporate Tax Incidence," AEA Papers and Proceedings, American Economic Association, volume 114, pages 352-357, May, DOI: 10.1257/pandp.20241096.
• Juan Carlos Suárez Serrato & Owen Zidar, 2024, "Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Further Results," AEA Papers and Proceedings, American Economic Association, volume 114, pages 358-363, May, DOI: 10.1257/pandp.20241097.
• David Berger & Kyle Herkenhoff & Simon Mongey & Negin Mousavi, 2024, "Monopsony Amplifies Distortions from Progressive Taxes," AEA Papers and Proceedings, American Economic Association, volume 114, pages 555-560, May, DOI: 10.1257/pandp.20241002.
• Anne Brockmeyer & Giulia Mascagni & Vedanth Nair & Mazhar Waseem & Miguel Almunia, 2024, "Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries," Journal of Economic Perspectives, American Economic Association, volume 38, issue 1, pages 107-132, Winter, DOI: 10.1257/jep.38.1.107.
• Pierre Bachas & Anders Jensen & Lucie Gadenne, 2024, "Tax Equity in Low- and Middle-Income Countries," Journal of Economic Perspectives, American Economic Association, volume 38, issue 1, pages 55-80, Winter, DOI: 10.1257/jep.38.1.55.
• Jon Bakija, 2024, "The US Individual Income Tax: Recent Evolution and Evidence," Journal of Economic Perspectives, American Economic Association, volume 38, issue 3, pages 33-60, Summer, DOI: 10.1257/jep.38.3.33.
• Isaac Peter OTAI, 2024, "The Influence of Income Tax Law on the Relationship Between Demographic Factors and Income Tax Compliance in Uganda," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 10, pages 64-73, October, DOI: 10.37945/cbr.2024.10.07.
• Evgenii V. Leontev & Yulia V. Leontieva & Sergey A. Shirshov & Elizaveta Yu. Linnik, 2024, "The Validity of Personal Income Tax Deductions: Analyzing Expenses for Children’s Education in Private Schools in Moscow," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 1, pages 84-99, DOI: https://doi.org/10.15826/jtr.2024.1.
• Steviana Pasca Sarjana & Vid Adrison, 2024, "The Impact of Multi-Tiered Specific Excise Tax Systems on the Creation of New Tobacco Brands in Indonesia: Public Health Implications," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 2, pages 397-416, DOI: https://doi.org/10.15826/jtr.2024.1.
• Muhammad Diaz Arda Kusuma & Vid Adrison, 2024, "Ad Valorem Tax versus Specific Excise Tax: Tobacco Price Variability in Indonesia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 3, pages 475-492, DOI: https://doi.org/10.15826/jtr.2024.1.
• Felix Bierbrauer, 2024, "Is a Uniform Price on Carbon Desirable?," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 299, Jul.
• Max Löffler & Sebastian Siegloch, 2024, "Welfare Effects of Property Taxation," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 331, Jul.
• Nicolás Forteza & Elvira Prades & Marc Roca, 2024, "Analysing the VAT cut pass-through in Spain using web-scraped supermarket data and machine learning," Working Papers, Banco de España, number 2417, May, DOI: https://doi.org/10.53479/36652.
• Nicolas Forteza & Elvira Prades & Marc Roca, 2024, "Analysing the VAT Cut Pass-Through in Spain Using Web Scraped Supermarket Data and Machine Learning," Working papers, Banque de France, number 951.
• Andrew Bibler & Laura Grigolon & Keith F. Teltser & Mark J. Tremblay, 2024, "Identifying Tax Compliance from Changes in Enforcement: Theory and Empirics," CRC TR 224 Discussion Paper Series, University of Bonn and University of Mannheim, Germany, number crctr224_2024_505, Feb.
• Urban Ivica & Bezeredi Slavko & Leventi Chrysa, 2024, "Decompositions of Inequality and Poverty by Income Source," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 24, issue 3, pages 1017-1027, DOI: 10.1515/bejeap-2024-0004.
• 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 & Raul 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 & Syed M. 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, C.E.P.R. Discussion Papers, number 18805, Feb.
• Alves, Guillermo & Burton, William H. & Fleitas, Sebastian, 2024, "Difference-in-Differences in Equilibrium: Evidence from Place-Based Policies," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18916, Mar.
• Jacquet, Laurence & Lehmann, Etienne, 2024, "A Comprehensive Analysis of Production Efficiency: A Tax Reform Perspective," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 19104, May.
• Bierbrauer, Felix, 2024, "Is a uniform price on Carbon desirable? A public finance perspective," CEPR Discussion Papers, C.E.P.R. Discussion Papers, 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.
• 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, Institute of Labor Economics (IZA), 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, Institute of Labor Economics (IZA), 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.
• 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.
• 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, Sciendo, 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, Sciendo, 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, Sciendo, 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, Sciendo, 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.