Research classified by Journal of Economic Literature (JEL) codes

2025

• Kakwani, Nanak & Son, Hyun H., 2025, "How should we assess fiscal policies in response to emerging development challenges?," China Economic Review, Elsevier, volume 93, issue C, DOI: 10.1016/j.chieco.2025.102477.
• Davis, Yehuda & Govindaraj, Suresh & Tejas, Tavish, 2025, "The demand for tax-favored risky assets with capital gains tax exclusions, tax policy uncertainty, and its implications for pricing," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102814.
• 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.
• Tan-Soo, Jie-Sheng & Cheng, Mingda & Chen, Shuai, 2025, "Evaluating the labor supply implications of a cash transfer program: Evidence from China," Journal of Development Economics, Elsevier, volume 176, issue C, DOI: 10.1016/j.jdeveco.2025.103513.
• Kurnaz, Musab & Soytas, Mehmet A., 2025, "Intergenerational income mobility and income taxation," Journal of Economic Dynamics and Control, Elsevier, volume 176, issue C, DOI: 10.1016/j.jedc.2025.105111.
• Schratzenstaller, Margit, 2025, "Behavioral responses to inheritance taxation – A review of the empirical literature," Economic Analysis and Policy, Elsevier, volume 85, issue C, pages 238-260, DOI: 10.1016/j.eap.2024.11.026.
• Christl, Michael & De Poli, Silvia & Köppl–Turyna, Monika, 2025, "An extended view on inequality and redistribution in the European Union — The role of indirect taxation and in-kind benefits," Economic Analysis and Policy, Elsevier, volume 87, issue C, pages 162-177, DOI: 10.1016/j.eap.2025.05.001.
• Hancevic, Pedro I. & Sandoval, Hector H., 2025, "Hurricanes and labor market disruptions: Insights from unemployment insurance claims," Economics Letters, Elsevier, volume 255, issue C, DOI: 10.1016/j.econlet.2025.112531.
• Cervini-Plá, María & Tomàs, Mariona & Vázquez-Grenno, Javier, 2025, "The impact of fare reductions on public transportation use," Economics of Transportation, Elsevier, volume 44, issue C, DOI: 10.1016/j.ecotra.2025.100434.
• Bonnet, Julien & Ciani, Emanuele & Grimalda, Gianluca & Murtin, Fabrice & Pipke, David, 2025, "What explains preferences for redistribution? Evidence from an international survey," European Economic Review, Elsevier, volume 180, issue C, DOI: 10.1016/j.euroecorev.2025.105150.
• Ohno, Taro & Imahori, Tomotsugu & Kojima, Daizo, 2025, "Effect of income-increasing deduction in personal income tax on the burden reduction and income redistribution: Evidence from Japan," Japan and the World Economy, Elsevier, volume 73, issue C, DOI: 10.1016/j.japwor.2024.101296.
• Fang, Yi & Zeng, Wenrui & Zhang, Xuan & Zhao, Yang, 2025, "Personal income tax reform and health insurance purchases: Evidence from a quasi-natural experiment in China," Journal of Economic Behavior & Organization, Elsevier, volume 235, issue C, DOI: 10.1016/j.jebo.2025.107069.
• Berg, Kristoffer & Hebous, Shafik, 2025, "The effect of parental wealth on labor income: Evidence from the Norwegian wealth tax," Journal of Economic Behavior & Organization, Elsevier, volume 240, issue C, DOI: 10.1016/j.jebo.2025.107284.
• Ke, Qiulin & Zhu, Bing & White, Michael & Chi, Bin, 2025, "Transactions tax change during the pandemic: A study of the UK housing market," Journal of Housing Economics, Elsevier, volume 69, issue C, DOI: 10.1016/j.jhe.2025.102088.
• Piergallini, Alessandro, 2025, "Corporate finance and interest rate policy," Journal of Macroeconomics, Elsevier, volume 85, issue C, DOI: 10.1016/j.jmacro.2025.103698.
• Albacete, Nicolas & Fessler, Pirmin & Pekanov, Atanas, 2025, "The role of MPC heterogeneity for fiscal policy in the euro area," Journal of Macroeconomics, Elsevier, volume 86, issue C, DOI: 10.1016/j.jmacro.2025.103719.
• Puig, Julian & Gasparini, Leonardo & Puig, Jorge, 2025, "Measuring energy poverty in Argentina: The relevance of regional disparities and policies," Utilities Policy, Elsevier, volume 97, issue C, DOI: 10.1016/j.jup.2025.102042.
• Bryson, Alex & Dale-Olsen, Harald, 2025, "Job search under changing labour taxes," Labour Economics, Elsevier, volume 95, issue C, DOI: 10.1016/j.labeco.2025.102750.
• Pfeil, Katharina & Kasper, Matthias & Necker, Sarah & Feld, Lars P., 2025, "Asymmetric labor supply responses to tax rate reform: Experimental evidence," Labour Economics, Elsevier, volume 97, issue C, DOI: 10.1016/j.labeco.2025.102810.
• Chakravarty, Satya R. & Sarkar, Palash, 2025, "Balancing inequality reduction against equality of liabilities in a taxation scheme," Journal of Mathematical Economics, Elsevier, volume 118, issue C, DOI: 10.1016/j.jmateco.2025.103104.
• Barrera-Rodríguez, Oscar & Chávez, Emmanuel, 2025, "Capital vs. labour: The effect of income sources on attitudes toward the top 1 percent," European Journal of Political Economy, Elsevier, volume 88, issue C, DOI: 10.1016/j.ejpoleco.2025.102684.
• Goodman, Lucas & Lim, Katherine & Sacerdote, Bruce & Whitten, Andrew, 2025, "How do business owners respond to a tax cut? Examining the 199A deduction for pass-through firms," Journal of Public Economics, Elsevier, volume 242, issue C, DOI: 10.1016/j.jpubeco.2024.105293.
• Parolin, Zachary & Lehner, Lukas & Wilmers, Nathan, 2025, "Declining earnings inequality, rising income inequality: What explains discordant inequality trends in the United States?," Journal of Public Economics, Elsevier, volume 244, issue C, DOI: 10.1016/j.jpubeco.2025.105337.
• Henkel, Aljosha & Fehr, Ernst & Senn, Julien & Epper, Thomas, 2025, "Beliefs about inequality and the nature of support for redistribution," Journal of Public Economics, Elsevier, volume 246, issue C, DOI: 10.1016/j.jpubeco.2025.105350.
• Mas-Montserrat, Mariona & Durán-Cabré, José María & Esteller-Moré, Alejandro, 2025, "Avoidance Responses to the Wealth Tax," Journal of Public Economics, Elsevier, volume 246, issue C, DOI: 10.1016/j.jpubeco.2025.105351.
• Gruber, Jonathan & Kosonen, Tuomas & Huttunen, Kristiina, 2025, "Paying moms to stay home: Short and long run effects on parents and children," Journal of Public Economics, Elsevier, volume 251, issue C, DOI: 10.1016/j.jpubeco.2025.105496.
• Sapollnik, Ian & Swonder, Dustin, 2025, "Tax policy and business entry," Journal of Public Economics, Elsevier, volume 252, issue C, DOI: 10.1016/j.jpubeco.2025.105537.
• Hasumi, Ryo & Takano, Tetsuaki, 2025, "Comparing the earned income tax credit and universal basic income in a heterogeneous agent model," Structural Change and Economic Dynamics, Elsevier, volume 73, issue C, pages 238-247, DOI: 10.1016/j.strueco.2025.01.002.
• Friedman, Sam & Gronwald, Victoria & Summers, Andrew & Taylor, Emma, 2025, "But Switzerland's boring' tax migration and the pull of place-specific cultural capital," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 126860, Jul.
• Costa-Font, Joan & Raut, Nilesh, 2025, "Long-term care partnership effects on Medicaid and private insurance," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 127078, Jun.
• Cowell, Frank & Van de Gaer, Dirk, 2025, "Condorcet was wrong, Pareto was right: families, inheritance and inequality," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 127769, Apr.
• Deza, María Cecilia & Dondo, Mariana & Jara, H. Xavier & Rodríguez, David & Torres, Javier, 2025, "The role of tax-benefit systems in reducing the gender income gap in Latin America," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 129049, Aug.
• Olivera, Javier & Breunig, Christian & Broderstad, Troy & Dumont, PatricK & Sterba, Maj-Britt, 2025, "Preferences for redistribution policies among politicians and citizens," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 130033, Nov.
• 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.
• Michal Bakowski & Katarzyna Lewkowicz-Grzegorczyk & Wioletta Czemiel-Grzybowska & Karolina Krzykowska, 2025, "Family-Friendly Tax Policies in Poland: Balancing Personal Income Taxation with Equity Principles," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 898-917.
• A. Turrini & J. Guigue & A. Kiss & F. Lanterna & A. Leodolte & C. Leventi & F. Neher & A. Papini & F. Picos & M. Ricci & K. Van Herck, 2025, "Tax Expenditures In The Eu: Recent Trends And New Policy Challenges," Quarterly Report on the Euro Area (QREA), Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, volume 24, issue 3, pages 7-17, November.
• Boris Ivanovich Alekhin, 2025, "Paid Services to Population of the Russian Regions," Spatial Economics=Prostranstvennaya Ekonomika, Economic Research Institute, Far Eastern Branch, Russian Academy of Sciences (Khabarovsk, Russia), issue 1, pages 163-186, DOI: https://dx.doi.org/10.14530/se.2025.
• Bruno Paolo Bosco & Carlo Federico Bosco & Paolo Maranzano, 2025, "Income Tax Treatment and Labour Supply in a multi-level hierarchical Difference-in-Differences model," Working Papers, Fondazione Eni Enrico Mattei, number 2025.20, Oct.
• Joanna Kitsnik, 2025, "Ethical Considerations of the Wealth Gap Sentiments in Europe," Working Papers, Fondazione Eni Enrico Mattei, number 2025.27, Nov.
• Varjonen-Ollus, Reetta, 2025, "Behavioural Effects of a Top Marginal Income Tax Rate Increase," Working Papers, VATT Institute for Economic Research, number 180.
• Katrine M. Jakobsen & Thomas H. Jorgensen & Hamish W. Low, 2025, "Fertility and Family Labor Supply," Working Paper Series, Federal Reserve Bank of Chicago, number WP 2025-26, Dec, DOI: 10.21033/wp-2025-26.
• Matias Giaccobasso & Marcelo Bergolo & Gabriel Burdin & Mauricio De Rosa & Martin Leites & Horacio Rueda, 2025, "How do Top Earners Respond to Taxation? Own-and Cross-Tax Base Responses, Efficiency, and Inequality," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 34, Aug.
• Salla Kalin & Tomi Kyyrä & Tuomas Matikka, 2025, "Combining Part-time Work and Social Benefits: Empirical Evidence from Finland," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 36, Sep.
• Reetta Varjonen-Ollus, 2025, "Behavioural Effects of a Top Marginal Income Tax Rate Increase," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 39, Oct.
• Sergey Belev & Konstantin Vekerle & Sergey Sinelnikov, 2025, "Progressiveness Assessment of the Value Added Tax in Russia," Published Papers, Gaidar Institute for Economic Policy, number ppaper-2025-1509, revised 2025.
• Aytul Bişgin & Othman Sawafta, 2025, "Testing The Relationship Between Public Expenditures And Tax Revenues By Fourier Method: The Case Of Palestine," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 8, issue 1, pages 62-77, June, DOI: 10.46737/emid.1676719.
• Kevin Spiritus & Etienne Lehmann & Sander Renes & Floris T Zoutman, 2025, "Optimal taxation with multiple incomes and types," Post-Print, HAL, number hal-05097103, DOI: 10.3982/TE5479.
• Aljosha Henkel & Ernst Fehr & Julien Senn & Thomas Epper, 2025, "Beliefs about inequality and the nature of support for redistribution," Post-Print, HAL, number hal-05107981, Jun, DOI: 10.1016/j.jpubeco.2025.105350.
• Julien Albertini & Arthur Poirier & Anthony Terriau, 2025, "The Impact of EITC on Education, Labour Market Trajectories, and Inequalities," Post-Print, HAL, number hal-05470212, Sep, DOI: 10.1093/restud/rdaf073.
• Laurence Jacquet & Etienne Lehmann, 2025, "Generalized Production Efficiency," Working Papers, HAL, number hal-04954501, Feb.
• Mogstad, Magne & Salvanes, Kjell G. & Torsvik, Gaute, 2025, "Income Equality in The Nordic Countries: Myths, Facts, and Lessons," Discussion Paper Series in Economics, Norwegian School of Economics, Department of Economics, number 3/2025, Feb.
• Rubén Amo Cifuentes & Rafael Granell Pérez & Amadeo Fuenmayor Fernández, 2025, "Integration of Wealth Taxation into Personal Income Tax: Evaluation of Reform Proposals in Spain," Hacienda Pública Española / Review of Public Economics, IEF, volume 255, issue 4, pages 29-55, December.
• Deza, María Cecilia & Dondo, Mariana & Jara, H. Xavier & Rodríguez Guerrero, David Arturo & Torres, Javier, 2025, "Assessing the Role of Tax-benefit Systems in Reducing the Gender Income Gap in Latin America," IDB Publications (Working Papers), Inter-American Development Bank, number 13941, Jan, DOI: http://dx.doi.org/10.18235/0013356.
• Sofía Balladares & Esteban García-Miralles, 2025, "Fiscal drag with microsimulation:Evidence from Spanish tax records," Working Papers, Institut d'Economia de Barcelona (IEB), number 2025/08.
• Jana Valachyová & Matúš Senaj, 2025, "The impact of unexpected inflationary shock in 2022 and 2023 on the welfare of families: The case of Slovakia," International Journal of Microsimulation, International Microsimulation Association, volume 18, issue 3, pages 50-87, DOI: 10.34196/ijm.00329.
• Le Barbanchon, Thomas, 2025, "Taxes Today, Benefits Tomorrow," IZA Discussion Papers, IZA Network @ LISER, number 17600, Jan.
• Mogstad, Magne & Salvanes, Kjell G. & Torsvik, Gaute, 2025, "Income Equality in the Nordic Countries: Myths, Facts, and Lessons," IZA Discussion Papers, IZA Network @ LISER, number 17677, Feb.
• Gillitzer, Christian & Landersø, Rasmus & Skov, Peer Ebbesen & Søgaard, Jakob Egholt, 2025, "Using Tax Kinks to Estimate the Marginal Propensity to Consume," IZA Discussion Papers, IZA Network @ LISER, number 17766, Mar.
• Lekfuangfu, Warn N. & Van Kerm, Philippe, 2025, "Bequest Division: The Roles of Parental Motives and Children’s Gender Composition," IZA Discussion Papers, IZA Network @ LISER, number 17833, Apr.
• Bellani, Luna & Bledow, Nona, 2025, "Top vs. Bottom: Experimental Evidence on Priming, Information, and Redistribution Preferences," IZA Discussion Papers, IZA Network @ LISER, number 18066, Aug.
• Lavecchia, Adam M. & Stutely, James, 2025, "Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada," IZA Discussion Papers, IZA Network @ LISER, number 18106, Sep.
• Lepinteur, Anthony & Powdthavee, Nattavudh, 2025, "What Others Need: Misperceptions of Well-Being Norms and Support for Redistribution," IZA Discussion Papers, IZA Network @ LISER, number 18296, Dec.
• Siminski, Peter & Wilkins, Roger, 2025, "Housing, Income Inequality and Progressivity of Taxes and Transfers," IZA Discussion Papers, IZA Network @ LISER, number 18303, Dec.
• Eike Alexander Baumgart & Kay Blaufus & Frank Hechtner, 2025, "The tax treatment of commuting expenses and job-related mobility: insights from a randomized survey experiment," European Journal of Law and Economics, Springer, volume 60, issue 1, pages 33-53, August, DOI: 10.1007/s10657-025-09850-2.
• Xun Ge & Ping Zhang & Jian Li & Yapeng Zhao, 2025, "Smooth Consumption and Life Cycle Consumption Theory: Evidence from the United States and Implications for China," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 31, issue 3, pages 169-196, August, DOI: 10.1007/s11294-025-09934-4.
• Kevin Spiritus, 2025, "Optimal commodity taxation when households earn multiple incomes," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 1, pages 98-119, February, DOI: 10.1007/s10797-023-09826-5.
• Austin J. Drukker, 2025, "Internal migration and the effective price of state and local taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 1, pages 163-194, February, DOI: 10.1007/s10797-024-09828-x.
• Aliisa Koivisto, 2025, "Tax planning and investment responses to dividend taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 2, pages 347-386, April, DOI: 10.1007/s10797-024-09837-w.
• Maria Jouste & Tina Kaidu Barugahara & Joseph Ayo Okello & Jukka Pirttilä & Pia Rattenhuber, 2025, "Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 4, pages 1177-1212, August, DOI: 10.1007/s10797-024-09861-w.
• Jess Grana & India Lindsay & Lucia Lykke & Max McGill & Alexander McGlothlin & Leigh Nicholl & Alan Plumley, 2025, "The specific indirect effect of IRS audits," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 4, pages 995-1029, August, DOI: 10.1007/s10797-024-09866-5.
• Changlin Yu & Yanming Li, 2025, "Digitalization of tax collection and enterprises’ social security compliance," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 4, pages 1213-1252, August, DOI: 10.1007/s10797-024-09867-4.
• Emily Y. Lin & Joel Slemrod & Evelyn Smith & Alexander Yuskavage, 2025, "Who’s on (the 1040) first? Determinants and consequences of spouses’ name order on joint returns," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 4, pages 957-994, August, DOI: 10.1007/s10797-024-09876-3.
• Anna Herget & Regina T. Riphahn, 2025, "Phasing out payroll tax subsidies," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 5, pages 1501-1531, October, DOI: 10.1007/s10797-024-09879-0.
• Michael Christl & Silvia De Poli & Viginta Ivaškaitė-Tamošiūnė, 2025, "The rising tide lifts all boats? Income support measures for employees and self-employed during the COVID-19 pandemic," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 6, pages 1905-1931, December, DOI: 10.1007/s10797-025-09896-7.
• Michael Christl & Silvia De Poli & Viginta Ivaškaitė-Tamošiūnė, 2025, "Correction: The rising tide lifts all boats? Income support measures for employees and self-employed during the COVID-19 pandemic," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 6, pages 1932-1933, December, DOI: 10.1007/s10797-025-09931-7.
• José Félix Sanz Sanz & María Arrazola Vacas, 2025, "Unveiling the bracket creep: static versus dynamic fiscal drag," Journal of Economics, Springer, volume 146, issue 3, pages 443-475, December, DOI: 10.1007/s00712-025-00914-0.
• Ana Gamarra Rondinel & Anna M. H. Price, 2025, "Do Taxation and Transfer Policies Mitigate the Child Penalty? Evidence from Australia," Journal of Family and Economic Issues, Springer, volume 46, issue 4, pages 1067-1091, December, DOI: 10.1007/s10834-025-10051-x.
• Kaetana Numa, 2025, "Fiscal illusion at the individual level," Public Choice, Springer, volume 203, issue 1, pages 105-137, April, DOI: 10.1007/s11127-024-01187-9.
• Lukovszki, Lívia & Gorjanecz, György, 2025, "Két ország, két út: Minimálbérrel élők adóterhei és jó(l)léte Írországban és Magyarországon
  [Two countries, two paths. Tax burdens and well-being of minimum wage earners in Ireland and Hungary]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 5, pages 488-515, DOI: 10.18414/KSZ.2025.5.488.
• Henrik Yde Andersen & Camilla Skovbo Christensen & Claus Thustrup Kreiner & Soeren Leth-Petersen, 2025, "Are People Systematically Inactive Across Financial Decisions? Linking Evidence from Mortgage and Retirement Saving Decisions," CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI), number 25-11, Sep.
• Naoki Tani & Taro Ohno, 2025, "Robustly Estimating Japan's Gini Coefficient for Individual Earned Income Using Household Survey and Tax Agency Data," KIER Working Papers, Kyoto University, Institute of Economic Research, number 1119, Jun.
• Alejandro Montoya Castano & Luis Fernando Gamboa Niño & Luis Carlos Reyes, 2025, "Income and Wealth Mobility among the Wealthiest: The Case of Income Tax Filers in Colombia," Lecturas de Economía, Universidad de Antioquia, Departamento de Economía, issue 104, pages 113-145, November, DOI: 10.17533/udea.le.n104a359194.
• José Torres Remírez & Carlos Teruel Fernández, 2025, "Is there bunching in personal income tax? A legal-economic analysis of the Reduction of Net Work Income," Lecturas de Economía, Universidad de Antioquia, Departamento de Economía, issue 104, pages 283-316, November, DOI: 10.17533/udea.le.n104a358868.
• 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.
• Esteban Garcia-Miralles & Maximilian Freier & Sara Riscado & Chrysa Leventi & Alberto Mazzon & Glenn Abela & Laura Boyd & Baiba Brusbarde & Marion Cochard & David Cornille & Emanuele Dicarlo & Ian Deb, 2025, "Fiscal Drag in Theory and in Practice: a European Perspective," Working Papers, Latvijas Banka, number 2025/07, Oct.
• Sebastian Eichfelder & Jochen Hundsdoerfer & Martin Kaltenhaeuser & Mona Noack, 2025, "The Cost of Inattention: Deadline and Media Effects on Implicit Taxes," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 26005, Dec.
• Adam M. Lavecchia & James Stutely, 2025, "Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada," Department of Economics Working Papers, McMaster University, number 2025-07, Sep.
• Michal Skara & Ladislava Issever Grochova, 2025, "Do inequality and fiscal redistribution matter when credit bites back?," MENDELU Working Papers in Business and Economics, Mendel University in Brno, Faculty of Business and Economics, number 2025-108, Nov.
• Giacomo Corneo & Giacomo Corneo, 2025, "Assortative Mating and Couple Taxation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 81, issue 2, pages 85-101, DOI: 10.1628/fa-2025-0008.
• Oka Naoki, 2025, "New Developments in the Taxation of Financial Income and Wealthy Individuals," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 21, issue 2, pages 1-43, December, DOI: 10.57520/prippr.21-2-3.
• Naomi Kodama & Naomi Shohei Momoda & Masahiro Mikayama & Tomohiro Iguchi, 2025, "What are the incentives behind working-hour adjustments by second earners?," Discussion papers, Policy Research Institute, Ministry of Finance Japan, number ron383, Sep.
• Javier Olivera & Warn N. Lekfuangfu & Philippe Van Kerm,, 2025, "Bequest Division: The Roles of Parental Motives and Children’s Gender Composition," Working Paper Research, National Bank of Belgium, number 476, May.
• Esteban García-Mirallas & Maximilian Freier & Sara Riscao & Chrysa Leventi & Alberto Mazzon & Glenn Abela & Laura Boyd & Baiba Brusbārde & Marion Cochard & David Cornille & Emanuele Dicarlo & Ian Deba, 2025, "Fiscal drag in theory and practice: a European perspective," Working Paper Research, National Bank of Belgium, number 483, Oct.
• Beatrice Ferrario & Stefanie Stantcheva, 2025, "How Americans Think about Health Care and Insurance," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 40".
• Henrik Kleven, 2025, "Externalities and the Taxation of Top Earners," NBER Working Papers, National Bureau of Economic Research, Inc, number 33345, Jan.
• Alexander M. Gelber & Damon Jones & Ithai Lurie & Daniel W. Sacks, 2025, "Misperceptions of Nonlinear Budget Sets: Evidence from Administrative Tax Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 33496, Feb.
• Ana Gamarra Rondinel & James R. Hines Jr. & José F. Sanz-Sanz, 2025, "Tax Reform and the Laffer Curve," NBER Working Papers, National Bureau of Economic Research, Inc, number 34059, Jul.
• Presiana Nenkova & Velichka Nikolova & Angel Angelov, 2025, "The Bulgarian Tax System in the Context of the European Union Countries: Comparative Aspects," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 1-11–41, June.
• Meghan Stephens & Yvonne (Yikun) Wang & Liam Barnes, 2025, "The Cost of Working More: Understanding Effective Marginal Tax Rates in New Zealand's Tax and Transfer System," Treasury Analytical Notes Series, New Zealand Treasury, number an25/01, Jan.
• Yukihiro Nishimura, 2025, "Supplementary Commodity Taxes, Labor Tax on the Middle Class, and the Tax-mix," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 25-08, Aug.
• Yukihiro Nishimura, 2025, "Supplementary Commodity Taxes, Labor Tax, and the Tax-mix," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 25-08-Rev., Aug, revised Mar 2026.
• Yukihiro Nishimura, 2025, "Commodity Taxes under Partial Separability Cannot Be Undistorted," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 25-09, Aug.
• Yukihiro Nishimura, 2025, "Linear Commodity Tax Reform and Optimal Commodity Taxes under Partial Separability," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 25-09-Rev., Aug, revised Jan 2026.
• Yukihiro Nishimura, 2025, "Linear Commodity Tax Reform and Optimal Commodity Taxes under Partial Separability," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 25-09-Rev2., Aug, revised Jan 2026.
• Aart Gerritsen & Bas Jacobs & Kevin Spiritus & Alexandra V Rusu, 2025, "Optimal Taxation of Capital Income with Heterogeneous Rates of Return," The Economic Journal, Royal Economic Society, volume 135, issue 665, pages 180-211.
• Dingquan Miao & Håkan Selin & Martin Söderström, 2025, "Earnings Responses to Even Higher Taxes," The Economic Journal, Royal Economic Society, volume 135, issue 667, pages 838-860.
• Enea Baselgia & Isabel Z Martínez, 2025, "Mobility Responses to Special Tax Regimes for the Super-Rich: Evidence from Switzerland," The Economic Journal, Royal Economic Society, volume 135, issue 668, pages 1388-1409.
• Hiroki Kato & Tsuyoshi Goto & Youngrok Kim, 2025, "Tax-price elasticities of charitable giving and selection of reporting: panel study of South Korea," Oxford Economic Papers, Oxford University Press, volume 77, issue 3, pages 829-848.
• Mariacristina De Nardi & Giulio Fella & Gonzalo Paz-Pardo, 2025, "Wage Risk and Government and Spousal Insurance," The Review of Economic Studies, Review of Economic Studies Ltd, volume 92, issue 2, pages 954-980.
• Daniela Gheorghita Maria (Iftimov), 2025, "Changes in Building Tax Legislation in Romania over the Past Twenty Years," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 181-188, August.
• Kwabena Adu-Ababio & Samuel Bryson & Evaristo Mwale & John Rand, 2025, "Differential Bunching Impacts Across the Income Distribution: Evidence from Tax Administrative Data," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), volume 37, issue 1, pages 152-188, February, DOI: 10.1057/s41287-024-00660-x.
• Kym Anderson, 2025, "Nudging alcohol moderation via excise tax reform: The case of beer in Australia," Departmental Working Papers, The Australian National University, Arndt-Corden Department of Economics, number 2025-11.
• Javier Olivera & Paola Villa-Paro, 2025, "Perceptions of own social class and local affluence: Effects on preferences for redistribution," Documentos de Trabajo / Working Papers, Departamento de Economía - Pontificia Universidad Católica del Perú, number 2025-551, DOI: 10.18800/2079-8474.0551.
• Piergallini, Alessandro, 2025, "Corporate Finance and Interest Rate Policy," MPRA Paper, University Library of Munich, Germany, number 125362, Mar.
• Harashima, Taiji, 2025, "Numerical Simulation of Reaching a Steady State: Effects of Using Progressive Income Tax and Public Assistance," MPRA Paper, University Library of Munich, Germany, number 126188, Nov.
• Lara Wemans & et al., 2025, "Fiscal Drag in Theory and in Practice: a European Perspective," Working Papers, Banco de Portugal, Economics and Research Department, number w202516.
• Ropponen, Olli, 2025, "The Behavioral Effects of Inheritance, Estate and Gift Taxes," ETLA Reports, The Research Institute of the Finnish Economy, number 157, Jan.
• Yang Zhang & Ziang Qiu & Donghyun Park & Shu Tian, 2025, "Golden Handcuffs or Silver Spurs? The Implications of Inheritance Taxes for Entrepreneurship," ADB Economics Working Paper Series, Asian Development Bank, number 805, Sep.
• Jong Woo Kang & Lovely Tolin, 2025, "Effective Mechanisms for Raising Tax Revenues," ADB Economics Working Paper Series, Asian Development Bank, number 790, Jul.
• Xavier Dufour-Simard & Pierre-Carl Michaud & Michael Smart, 2025, "Is the elasticity of taxable income mostly an income effect?," Cahiers de recherche / Working Papers, Chaire de recherche Jacques-Parizeau en politiques économiques / Jacques-Parizeau Research Chair in Economic Policy, number 04.
• Gabrielle Pepin, 2025, "The Effects of Child Care Subsidies on Paid Child Care Participation and Labor Market Outcomes: Evidence from the Child and Dependent Care Credit," ILR Review, Cornell University, ILR School, volume 78, issue 4, pages 645-666, August, DOI: 10.1177/00197939251329844.
• John D. Stavick & HoaPhu Tran, 2025, "Leaving Money on the Table: Nudging Taxpayers to Claim a Refundable State Income Tax Credit," Public Finance Review, , volume 53, issue 4, pages 415-439, July, DOI: 10.1177/10911421251327176.
• Pengyu Ren & Toure Moumbark & Ebenezer Appiah & Yawovi M. A. Koudalo, 2025, "Financial Inclusion, Mobile Money, and Tax Revenue in Africa," SAGE Open, , volume 15, issue 1, pages 21582440251, February, DOI: 10.1177/21582440251315222.
• Jaime A. Meza-Cordero & Samuel Silva, 2025, "Cross-Country Analysis of Children that Work: Commonalities and Differences Across Costa Rica, Ecuador, Malawi, Rwanda, India, Nepal, and the Philippines," Child Indicators Research, Springer;The International Society of Child Indicators (ISCI), volume 18, issue 6, pages 2351-2376, December, DOI: 10.1007/s12187-025-10241-x.
• Ana Gamarra Rondinel & José Félix Sanz-Sanz & María Arrazola, 2025, "Correction to: The individual Laffer curve: evidence from the Spanish income tax," Empirical Economics, Springer, volume 68, issue 3, pages 1495-1495, March, DOI: 10.1007/s00181-024-02663-3.
• Thomas Kollruss, 2025, "Is the tax calculation method for exemptions with progression contrary to EU law? Quantitative and formal–analytical analysis," Financial Innovation, Springer;Southwestern University of Finance and Economics, volume 11, issue 1, pages 1-29, December, DOI: 10.1186/s40854-024-00706-3.
• Thomas R. Kubick & G. Brandon Lockhart & David C. Mauer, 2025, "CEO tax burden and debt contracting," Review of Accounting Studies, Springer, volume 30, issue 1, pages 738-775, March, DOI: 10.1007/s11142-024-09829-5.
• Esteban Garcıa-Miralles & Maximilian Freier & Sara Riscado & Chrysa Leventi & Alberto Mazzon & Glenn Abela & Laura Boyd & Baiba Brusbarde & Marion Cochard & David Cornille & Emanuele Dicarlo & Ian De, 2025, "Fiscal Drag in Theory and in Practice: a European Perspective," Working and Discussion Papers, Research Department, National Bank of Slovakia, number WP 17/2025, Sep.
• Yuanyuan Gu & Jhorland Ayala Garcia, 2025, "Emigration and tax revenue," The Journal of International Trade & Economic Development, Taylor & Francis Journals, volume 34, issue 6, pages 1517-1533, August, DOI: 10.1080/09638199.2024.2389875.
• Laurence Jacquet & Etienne Lehmann, 2025, "Production Regulation Principles and Tax Reforms," TEPP Working Paper, TEPP, number 2025-03.
• Berenice Anne Neumann & Niklas Scheuer, 2024, "The Impact of Bequest Taxation on Wealth Inequality - Theory and Evidence," Research Papers in Economics, University of Trier, Department of Economics, number 2024-05.
• Katy Bergstrom & William Dodds & Nicholas Lacoste & Juan Rios, 2025, "Estimating the Welfare Cost of Labor Supply Frictions," Working Papers, Tulane University, Department of Economics, number 2503, Mar.
• J. Sebastian Leguizamon & Susane Leguizamon & James Alm, 2025, "Race, Marriage, and the Earned Income Tax Credit," Working Papers, Tulane University, Department of Economics, number 2506, Nov.
• J. Sebastian Leguizamon & Susane Leguizamon & James Alm, 2025, "How Do Gender, Race, and Earnings Affect the EITC Marriage Penalty/Bonus?," Working Papers, Tulane University, Department of Economics, number 2507, Nov.
• Dhiren Patki, 2025, "Breaking the Implicit Contract: Using Pension Freezes to Study Lifetime Labor Supply," Journal of Political Economy Macroeconomics, University of Chicago Press, volume 3, issue 3, pages 305-342, DOI: 10.1086/736925.
• Elliott Isaac & Haibin Jiang, 2025, "Tax-Based Marriage Incentives in the Affordable Care Act," National Tax Journal, University of Chicago Press, volume 78, issue 2, pages 369-413, DOI: 10.1086/734569.
• Mauricio & Fernando Isabella & Agustina Queijo & Joan Vilá, 2025, "Estructura tributaria en Uruguay : las fuentes de financiamiento del estado y su efecto redistributivo," Documentos de Trabajo (working papers), Instituto de Economía - IECON, number 25-11, Mar.
• Analia Schlosser & Yannay Shanan, 2025, "Fostering Soft Skills in Active Labor Market Programs: Evidence from a Large-Scale RCT," Journal of Human Resources, University of Wisconsin Press, volume 60, issue 1, pages 1-36.
• Michele Bernasconi & Irene Maria Buso & Anna Marenzi & Dino Rizzi, 2025, "Tax Notches in the Lab: Disentangling Real and Evasion Responses," Working Papers, Department of Economics, University of Venice "Ca' Foscari", number 2025: 15.
• MIHĂILĂ, Nicoleta, 2025, "The Revenues From Taxation Of Household Capital In Eu Member States. Evolutions And Effects At The Macroeconomic Level," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 29, issue 4, pages 66-83, December, DOI: https://doi.org/10.65672/fs.2025.4..
• MIHAILA, Nicoleta, 2025, "The Capital Of The Households And Ways Of Taxing It. A Theoretical Analysis At The Level Of European Union Countries," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 13, issue 1, pages 73-82, October, DOI: https://doi.org/10.65672/jfme.2025..
• Renigier-Biłozor Małgorzata & Źróbek Sabina & Chmielewska Aneta, 2025, "Mass Appraisal and Fair Taxation: Why Property Valuers Matter?," Real Estate Management and Valuation, Sciendo, volume 33, issue 4, pages 30-41, DOI: 10.2478/remav-2025-0033.
• Peichl Andreas & Windsteiger Lisa, 2025, "Leitartikel: Reform der Erbschaftsteuer: Effizient und gerecht gestalten," Wirtschaftsdienst, Sciendo, volume 105, issue 10, pages 686-687, DOI: 10.2478/wd-2025-0173.
• Lübker Malte, 2025, "Steuerfreie Überstundenzuschläge: Geringe Entlastung, problematische Verteilungswirkungen," Wirtschaftsdienst, Sciendo, volume 105, issue 12, pages 894-901, DOI: 10.2478/wd-2025-0228.
• Weber Matthias, 2025, "Steuererklärung: Zeit für Vereinfachung," Wirtschaftsdienst, Sciendo, volume 105, issue 9, pages 614-614, DOI: 10.2478/wd-2025-0157.
• Nóra Kungl & Hana Ross & George Ștefan, 2025, "Romania’s Tobacco Excise Policy in 2025: Missed opportunity ahead of the EU Tobacco Taxation Directive update," wiiw Policy Notes, The Vienna Institute for International Economic Studies, wiiw, number 100, Oct.
• Joan Costa‐Font & Nilesh Raut, 2025, "Long‐Term Care Partnership Effects on Medicaid and Private Insurance," Health Economics, John Wiley & Sons, Ltd., volume 34, issue 6, pages 1171-1187, June, DOI: 10.1002/hec.4949.
• Hans Fehr & Maurice Hofmann & George Kudrna, 2025, "Pensions, Income Taxes, And Homeownership: A Cross‐Country Analysis," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 66, issue 1, pages 143-174, February, DOI: 10.1111/iere.12723.
• Philippe Kabore & Nicholas Rivers & Catherine Deri Armstrong, 2025, "Natural Disasters And Individual Economic Performance: A Case Study From The Slave Lake Wildfire," Climate Change Economics (CCE), World Scientific Publishing Co. Pte. Ltd., volume 16, issue 03, pages 1-29, August, DOI: 10.1142/S2010007825500125.
• Pfeil, Katharina & Kasper, Matthias & Necker, Sarah & Feld, Lars P., 2025, "Asymmetric labor supply responses to tax rate reform: Experimental evidence," Freiburg Discussion Papers on Constitutional Economics, Walter Eucken Institut e.V., number 25/9.
• Eichfelder, Sebastian & Hundsdoerfer, Jochen & Kaltenhäuser, Martin & Noack, Mona, 2025, "The cost of inattention: Deadline and media effects on implicit taxes," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 307.
• Harrs, Sören & Sterba, Maj-Britt, 2025, "Fairness and support for redistribution: The role of preferences and beliefs," Working Papers, University of Konstanz, Cluster of Excellence "The Politics of Inequality. Perceptions, Participation and Policies", number 47, DOI: 10.48787/kops/352-2-1795hqrpstdtx1.
• Gjonlleshaj, Gjon K. & Kamberaj, Altina, 2025, "Fiscal Reform in Taxation: What is an Optimal Taxation System for the Republic of Kosovo?," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2024), Hybrid Conference, Dubrovnik, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Dubrovnik, Croatia, 5-7 September, 2024", DOI: 10.54820/entrenova-2024-0011.
• Christl, Michael & Köppl-Turyna, Monika, 2025, "Net Fiscal Contributions in the EU - The role of indirect taxation and in-kind benefits," GLO Discussion Paper Series, Global Labor Organization (GLO), number 1620.
• Martín-Román, Javier & Martín-Román, Ángel L., 2025, "An Impact Evaluation of the Effects of Income Support Benefits on Aggregate Labour Supply," GLO Discussion Paper Series, Global Labor Organization (GLO), number 1682.
• Beznoska, Martin & Hentze, Tobias, 2025, "Steuerpolitik: Was die Wahlprogramme für die Steuerzahler bedeuten," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 4/2025.
• Beznoska, Martin & Hentze, Tobias, 2025, "Alleinerziehende entlasten: Freibetrag oder Steuergutschrift? Stellungnahme für den Finanzausschuss des Schleswig-Holsteinischen Landtags," IW-Reports, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 21/2025.
• Hansak, Alexander P., 2025, "Quantifying the Effects of Basic Income Programs in the Presence of Automation," VfS Annual Conference 2025 (Cologne): Revival of Industrial Policy, Verein für Socialpolitik / German Economic Association, number 325419.
• Arnemann, Laura, 2025, "Taxes and pay without performance: Evidence from executives," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-011.
• Arnemann, Laura & Buhlmann, Florian & Ruf, Martin & Voget, Johannes, 2025, "The effect of taxes on CEO performance," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-013.
• Arnemann, Laura & Doerrenberg, Philipp & Eble, Fabian & Rostam-Afschar, Davud & Voget, Johannes & Buhlmann, Florian & Karlsson, Christopher, 2025, "Narratives about fiscal policy: Are firm decision-makers' tax preferences driven by redistribution or fiscal consolidation motives?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-012.
• Brüll, Eduard, 2025, "Holy days, lost days?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-056.
• Bohne, Albrecht & Nimczik, Jan Sebastian, 2025, "Harnessing deductions to increase tax compliance and formalization," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-067.

2024

• Juliana Londoño-Vélez & Javier Avila-Mahecha, 2024, "Behavioral Responses to Wealth Taxation: Evidence from Colombia," NBER Working Papers, National Bureau of Economic Research, Inc, number 32134, Feb.
• Jacob Goldin & Tatiana Homonoff & Neel A. Lal & Ithai Lurie & Katherine Michelmore & Matthew Unrath, 2024, "Work Requirements and Child Tax Benefits," NBER Working Papers, National Bureau of Economic Research, Inc, number 32343, Apr.
• David Simon & Aaron Sojourner & Jon Pedersen & Heidi Ombisa Skallet, 2024, "Financial Incentives for Adoption and Kin Guardianship Improve Achievement for Foster Children," NBER Working Papers, National Bureau of Economic Research, Inc, number 32560, Jun.
• Katherine Michelmore & Anna Wiersma Strauss & Emily E. Wiemers, 2024, "Does the EITC Reduce Caregiving for Parents?," NBER Working Papers, National Bureau of Economic Research, Inc, number 32583, Jun.
• Fatih Guvenen & Gueorgui Kambourov & Burhan Kuruscu & Sergio Ocampo-Diaz, 2024, "Book-Value Wealth Taxation, Capital Income Taxation, and Innovation," NBER Working Papers, National Bureau of Economic Research, Inc, number 32585, Jun.
• Ricardo Perez-Truglia & Jeffrey Yusof, 2024, "Billionaire Superstar: Public Image and Demand for Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 32712, Jul.
• Hjalte Fejerskov Boas & Niels Johannesen & Claus Thustrup Kreiner & Lauge Truels Larsen & Gabriel Zucman, 2024, "Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange," NBER Working Papers, National Bureau of Economic Research, Inc, number 32714, Jul.
• Jacob Goldin & Sebastian Koehne & Nicholas Lawson, 2024, "Optimal Income Tax Deductions for Mixed Business and Personal Expenditures," NBER Working Papers, National Bureau of Economic Research, Inc, number 33270, Dec.
• Geoffrey Gee & Jacob Goldin & Joseph Gray-Hancuch & Ithai Lurie & Vedant Vohra, 2024, "The Claiming of Children on U.S. Tax Returns," NBER Working Papers, National Bureau of Economic Research, Inc, number 33277, Dec.
• Nicolas Ajzenman & Guillermo Cruces & Ricardo Perez-Truglia & Darío Tortarolo & Gonzalo Vazquez-Bare, 2024, "From Flat to Fair? The Effects of a Progressive Tax Reform," NBER Working Papers, National Bureau of Economic Research, Inc, number 33286, Dec.
• Cherkovets, M. & Ordynskaya, E., 2024, "Potential for the development of paid medical services to increase the availability of medical care in the regions of Russia," Journal of the New Economic Association, New Economic Association, volume 65, issue 4, pages 95-116, DOI: 10.31737/22212264_2024_4_95-116.
• Jacopo Bassetto & Giuseppe Ippedico, 2024, "Tax incentives and return migration," Discussion Papers, University of Nottingham, GEP, number 2024-05.
• New Zealand Treasury, 2024, "Income Explorer," Treasury Modelling and Data Tools, New Zealand Treasury, number IE, revised .
• Ben Westmore, 2024, "Fully realising the economic potential of women in Australia," OECD Economics Department Working Papers, OECD Publishing, number 1793, Apr, DOI: 10.1787/3470e5d8-en.
• Alessandro Maravalle & Aida Caldera Sánchez & Alberto González Pandiella, 2024, "Improving housing and urban development policies in Mexico," OECD Economics Department Working Papers, OECD Publishing, number 1801, May, DOI: 10.1787/c2229c19-en.
• Julien Bonnet & ‪Emanuele Ciani & Gianluca Grimalda & Fabrice Murtin & David Pipke, 2024, "What explains preferences for redistribution?: Evidence from an international survey," OECD Papers on Well-being and Inequalities, OECD Publishing, number 32, Dec, DOI: 10.1787/c0120dea-en.
• Nicolas Albacete & Pirmin Fessler & Atanas Pekanov, 2024, "The Role of MPC Heterogeneity for Fiscal and Monetary Policy in the Euro Area (Nicolas Albacete, Pirmin Fessler, Atanas Pekanov)," Working Papers, Oesterreichische Nationalbank (Austrian Central Bank), number 254, Mar.
• Belguise, Margot & huang, yuchen & Mo, Zhexun, 2024, "Non-Meritocrats or Choice-Reluctant Meritocrats? A Redistribution Experiment in China and France," SocArXiv, Center for Open Science, number vcuzp, Nov, DOI: 10.31219/osf.io/vcuzp.
• Elin Halvorsen & Hans A Holter & Serdar Ozkan & Kjetil Storesletten, 2024, "Dissecting Idiosyncratic Earnings Risk," Journal of the European Economic Association, European Economic Association, volume 22, issue 2, pages 617-668.
• Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2024, "The Concentration of Personal Wealth in Italy 1995–2016," Journal of the European Economic Association, European Economic Association, volume 22, issue 3, pages 1228-1274.
• Stéphane Verani & Pei Cheng Yu, 2024, "What’s Wrong with Annuity Markets?," Journal of the European Economic Association, European Economic Association, volume 22, issue 4, pages 1981-2024.
• Alina Georgeta Ailinca, 2024, "Progressive Taxation in Romania - An Analysis by Scenarios," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 2-11, August.
• Ileana Iulia Istudor & Florina Mocanu & Larisa Elena Preda, 2024, "An Overview over Value Added Tax Gap in the European Union," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 549-558, December.
• Guimarães, Luis & Lourenço, Diogo, 2024, "The Imperfections of Conditional Programs and the Case for Universal Basic Income," MPRA Paper, University Library of Munich, Germany, number 119964.
• Nwaobi, Godwin, 2024, "Gig Sector in the African Economy: Frameworks, Challenges and Prospects," MPRA Paper, University Library of Munich, Germany, number 120532, Mar.
• d'Andria, Diego, 2024, "Tax progressivity and R&D employment," MPRA Paper, University Library of Munich, Germany, number 120937, Jan.
• Ahmad, Khalil & Shahid, Muhammad & Bhatti, Muhammad Kashif & Ali, Amjad, 2024, "Global Perspectives on Fiscal Policy and Labor Income-Leisure Choices: Theoretical and Practical Insights," MPRA Paper, University Library of Munich, Germany, number 121283.
• Nakatani, Ryota, 2024, "Optimal Taxation in the Automated Era," MPRA Paper, University Library of Munich, Germany, number 121347, Jun.
• Piergallini, Alessandro, 2024, "Corporate Finance and Interest Rate Policy," MPRA Paper, University Library of Munich, Germany, number 122021, Sep.
• Moreno, Frede & Sulasula, Josephine, 2024, "An academic inquiry into flood risk adaptation strategies and the resilience of riverbank-dwelling families in major urban centers of the Zamboanga Peninsula Region, Philippines," MPRA Paper, University Library of Munich, Germany, number 123052, Dec.
• Guimarães, Luis & Lourenço, Diogo, 2024, "The Imperfections of Conditional Programs and the Case for Universal Basic Income," MPRA Paper, University Library of Munich, Germany, number 128340.
• Hasan Ulas Altiok & Amin Sokhanvar & Glenn P. Jenkins, 2024, "The social security pension system of north Cyprus: analysis of deficits and inequities with proposals for sustainability and fairness," Development Discussion Papers, JDI Executive Programs, number 2024-01, Feb.
• Glenn P. Jenkins & Mikhail Miklyaev & Owotomiwa Christiana Olubamiro & Siamand Hesami, 2024, "Cost-Benefit Analysis of Tax Administration Reforms in Finland," Development Discussion Papers, JDI Executive Programs, number 2021-11, Apr.
• Ropponen, Olli, 2024, "Suomen listaamattomien yhtiöiden verojärjestelmän rakenne kohdallaan – Yksityiskohtia olisi aihetta pohtia," ETLA Brief, The Research Institute of the Finnish Economy, number 139, Oct.