Research classified by Journal of Economic Literature (JEL) codes

2025

• 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.
• 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.
• 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.
• 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 30, issue 4, pages 66-83, December.
• 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.
• 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 2, 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 Stefan, 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

• 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.
• 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.
• 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.
• Rubén Amo Cifuentes & Rafael Granell Pérez & Amadeo Fuenmayor Fernández, 2024, "Impacto regional del nuevo Impuesto sobre Grandes Fortunas: un análisis mediante microsimulación," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 58, pages 71-89.
• Rubén Amo Cifuentes & Rafael Granell Pérez & Amadeo Fuenmayor Fernández, 2024, "Impacto regional del nuevo Impuesto sobre Grandes Fortunas: un análisis mediante microsimulación," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 58, pages 71-89.
• OLOGUN Olubunmi Veronica & OLORUNTOBA Sunday Rufus, 2024, "Tax Reform, Digitalization, And Tax Compliance Among Small And Medium Enterprises In Nigeria: A Case Study Of Ondo State," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 23, issue 1, pages 13-35.
• Javkhlan Ganbayar, 2024, "Effects of Expansionary Fiscal Policy in a Commodity-Exporting Economy: Evidence from Mongolia," Bulletin of Applied Economics, Risk Market Journals, volume 11, issue 1, pages 15-39.
• Enrico Di Gregorio & Matteo Paradisi & Elia Sartori, 2024, "Audit Rule Disclosure and Tax Compliance," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 729, Jul.
• Franz Ostrizek & Elia Sartori, 2024, "The Noise is in The Mind: Existence of Trading Equilibria with Transparent Prices," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 730, Jul.
• Marie Briere & James Poterba & Ariane Szafarz, 2024, "Does Tax Deductibility Increase Retirement Saving? Lessons from a French Natural Experiment," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 24-014, Oct.
• Ágnes Szabó-Morvai & Anna Lovász, 2024, "Where can childcare expansion increase maternal labor supply? A comparison of quasi-experimental estimates from seven countries," Empirical Economics, Springer, volume 66, issue 6, pages 2823-2879, June, DOI: 10.1007/s00181-023-02531-6.
• Ana Gamarra Rondinel & José Félix Sanz-Sanz & María Arrazola, 2024, "The individual Laffer curve: evidence from the Spanish income tax," Empirical Economics, Springer, volume 67, issue 6, pages 2719-2769, December, DOI: 10.1007/s00181-024-02618-8.
• Tewa Papy Voto & Nicholas Ngepah, 2024, "Personal income tax, redistribution and income inequality in Sub-Saharan Africa," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), volume 71, issue 2, pages 205-223, June, DOI: 10.1007/s12232-023-00440-9.
• Taro Ohno & Junpei Sakamaki & Daizo Kojima & Tomotsugu Imahori, 2024, "Factor decomposition of changes in the income tax base," The Japanese Economic Review, Springer, volume 75, issue 1, pages 1-28, January, DOI: 10.1007/s42973-023-00125-6.
• Christopher Hoy & Russell Toth & Nurina Merdikawati, 2024, "A false divide? Providing information about inequality aligns preferences for redistribution between right- and left-wing voters," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, volume 22, issue 3, pages 669-707, September, DOI: 10.1007/s10888-023-09609-2.
• Francesca Barigozzi & Helmuth Cremer & Emmanuel Thibault, 2024, "The motherhood wage and income traps," Journal of Population Economics, Springer;European Society for Population Economics, volume 37, issue 4, pages 1-26, December, DOI: 10.1007/s00148-024-01053-4.
• Jennifer L. Brown & G. Ryan Huston & Brian S. Wenzel, 2024, "The gift that keeps on giving: stock returns around CEO stock gifts to family members," Review of Accounting Studies, Springer, volume 29, issue 2, pages 1904-1947, June, DOI: 10.1007/s11142-022-09732-x.
• Marcus Becker & Andreas Löffler, 2024, "Arbitrage and non-linear taxes," Review of Managerial Science, Springer, volume 18, issue 12, pages 3487-3514, December, DOI: 10.1007/s11846-023-00721-1.
• Ådne Cappelen & Aurora G. Hattrem & Thor O. Thoresen, 2024, "Micro and macro evidence of the relationship between income mobility and taxation," Discussion Papers, Statistics Norway, Research Department, number 1010, Jan.
• James Alm, 2024, "Do we have the tools for achieving distributive tax justice?," South African Journal of Accounting Research, Taylor & Francis Journals, volume 38, issue 3, pages 211-228, September, DOI: 10.1080/10291954.2024.2306717.
• Laurence Jacquet & Etienne Lehmann, 2024, "A Comprehensive Analysis of Production Efficiency: A Tax Reform Perspective," TEPP Working Paper, TEPP, number 2024-04.
• Helen Miller & Thomas Pope & Kate Smith, 2024, "Intertemporal Income Shifting and the Taxation of Business Owner-Managers," The Review of Economics and Statistics, MIT Press, volume 106, issue 1, pages 184-201, January, DOI: 10.1162/rest_a_01166.
• James Alm, 2024, "Do We Have The Tools For Achieving Distributive Tax Justice?," Working Papers, Tulane University, Department of Economics, number 2403, Feb.
• Monti Maria Giovanna & Pellegrino Simone & Vernizzi Achille, 2024, "The Zenga Index Reveals More Than the Gini and the Bonferroni Indexes. An Analysis of Distributional Changes and Social Welfare Levels," Working papers, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino, number 084, Jan.
• Matthew Gudgeon & Simon Trenkle, 2024, "The Speed of Earnings Responses to Taxation and the Role of Firm Labor Demand," Journal of Labor Economics, University of Chicago Press, volume 42, issue 3, pages 793-835, DOI: 10.1086/723831.
• Matteo F. Ghilardi & Roy Zilberman, 2024, "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Journal of Political Economy Macroeconomics, University of Chicago Press, volume 2, issue 3, pages 409-448, DOI: 10.1086/730221.
• Niels Johannesen & Daniel Reck & Max Risch & Joel Slemrod & John Guyton & Patrick Langetieg, 2024, "The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households," Tax Policy and the Economy, University of Chicago Press, volume 38, issue 1, pages 61-99, DOI: 10.1086/730052.
• John Guyton & Kara Leibel & Day Manoli & Ankur Patel & Mark Payne & Brenda Schafer, 2024, "The Effects of EITC Correspondence Audits on Low-Income Earners," Tax Policy and the Economy, University of Chicago Press, volume 38, issue 1, pages 163-207, DOI: 10.1086/730055.
• Yunmin Chen & Jang-Ting Guo, 2024, "Optimal Dynamic Income Taxation under Quasi-Hyperbolic Discounting and Idiosyncratic Productivity Shocks," Working Papers, University of California at Riverside, Department of Economics, number 202403, Apr.
• Caterina Colombo & Roberto Censolo, 2024, "Destinazione del cinque per mille e preferenze sociali," Working Papers, University of Ferrara, Department of Economics, number 20240113, Jul.
• Gabrielle Pepin, 2024, "What Is the Value of the Child and Dependent Care Credit?," Upjohn Working Papers, W.E. Upjohn Institute for Employment Research, number 24-411, Dec.
• MIHAILA, Nicoleta, 2024, "Perspectives In Capital Taxation In The Current Economic Context At European Level," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 12, issue 1, pages 58-67, October.
• Slezák Jiří, 2024, "The Impact of the Adoption of the Rehabilitation Tax Package in the Czech Republic on the Progressivity of Personal Income Tax," Acta Academica Karviniensia, Sciendo, volume 24, issue 2, pages 54-67, DOI: 10.25142/aak.2024.011.
• Furgasė Jevgenija & Miceikienė Astrida, 2024, "Reforming Labour Taxation: Addressing the Employment Effects of Technological Progress," Management Theory and Studies for Rural Business and Infrastructure Development, Sciendo, volume 46, issue 4, pages 592-608, DOI: 10.15544/mts.2024.54.
• Fatica Serena & Pycroft Jonathan & Stasio Andrzej & Stöhlker Daniel, 2024, "Economic Effects of Simplified Procedures for Claiming Cross-Border Tax Reliefs," Nordic Tax Journal, Sciendo, volume 2024, issue s1, pages 2-24, DOI: 10.2478/ntaxj-2024-0007.
• Kari S. & Ropponen O., 2024, "Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax," Nordic Tax Journal, Sciendo, volume 2024, issue s1, pages 25-43, DOI: 10.2478/ntaxj-2024-0005.
• Schultis Sebastian & Toussaint Philipp & Stramka Sebastian, 2024, "Auswirkungen der Neuregelung zur nachgelagerten Besteuerung," Wirtschaftsdienst, Sciendo, volume 104, issue 10, pages 711-718, DOI: 10.2478/wd-2024-0181.
• Jirmann Julia, 2024, "Rückläufige Einnahmen aus der Erbschaft- und Schenkungsteuer," Wirtschaftsdienst, Sciendo, volume 104, issue 1, pages 42-46, January, DOI: 10.2478/wd-2024-0015.
• 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.
• H. Xavier Jara & María Gabriela Palacio Ludeña, 2024, "Rethinking social assistance amid the COVID‐19 pandemic: Guaranteeing the right to income security in Ecuador," Journal of International Development, John Wiley & Sons, Ltd., volume 36, issue 3, pages 1738-1764, April, DOI: 10.1002/jid.3878.
• Marè, M.; & Porcelli, F.; & Vidoli, F.;, 2024, "Does private supply drive personal health choices? A spatial approach of health tax detractions at municipal level," Health, Econometrics and Data Group (HEDG) Working Papers, HEDG, c/o Department of Economics, University of York, number 24/03, Feb.
• Fontana, S.; & Guccio, C.; & Pignataro, G.; & Romeo, D.;, 2024, "Cash Transfers and Health Outcomes: Evidence from Italian Municipalities," Health, Econometrics and Data Group (HEDG) Working Papers, HEDG, c/o Department of Economics, University of York, number 24/04, May.
• Paus, Lisa & Allmendinger, Jutta & Boden, Michelle & Calahorrano, Lena & Bach, Stefan & Wrohlich, Katharina & Becker, Johannes & Koch, Leonie & Bayer, Tim & Simon, Lenard & Wegmann, Jakob & Neumeier, , 2024, "Gender Gaps – Reformoptionen der (Steuer-)Politik," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 77, issue 08, pages 03-31.
• Christl, Michael & De Poli, Silvia & Köppl-Turyna, Monika, 2024, "An extended view on inequality and redistribution in the European Union - The role of indirect taxation and in-kind benefits," GLO Discussion Paper Series, Global Labor Organization (GLO), number 1508.
• Christl, Michael & De Poli, Silvia & Ivaškaitė-Tamošiūnė, Viginta, 2024, "The rising tide lifts all boats? Income support measures for employees and self-employed during the COVID-19 pandemic," GLO Discussion Paper Series, Global Labor Organization (GLO), number 1509.
• Sallam, Hend & Christl, Michael, 2024, "Do Migrants Pay Their Way? A Net Fiscal Analysis for Germany," GLO Discussion Paper Series, Global Labor Organization (GLO), number 1530.
• Beznoska, Martin & Hentze, Tobias, 2024, "Entwicklung der Einkommensteuerbelastung in der aktuellen Legislaturperiode," IW-Reports, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 37/2024.
• Garstenauer, Viola & Siassi, Nawid, 2024, "Low-Income Families, Maternal Labor Supply, and Welfare Reform," ECON WPS - Working Papers in Economic Theory and Policy, TU Wien, Institute of Statistics and Mathematical Methods in Economics, Economics Research Unit, number 01/2024.
• Hansak, Alexander, 2024, "Quantifying the Effects of Basic Income Programs in the Presence of Automation," VfS Annual Conference 2024 (Berlin): Upcoming Labor Market Challenges, Verein für Socialpolitik / German Economic Association, number 302372.
• Hack, Lukas, 2024, "Progressive Income Taxation and Inflation: The Macroeconomic Effects of Bracket Creep," VfS Annual Conference 2024 (Berlin): Upcoming Labor Market Challenges, Verein für Socialpolitik / German Economic Association, number 302373.
• Denderski, Piotr & Kaas, Leo & Schulz, Bastian & Siassi, Nawid, 2024, "Joint Labor Search and the Taxation of Couples," VfS Annual Conference 2024 (Berlin): Upcoming Labor Market Challenges, Verein für Socialpolitik / German Economic Association, number 302388.
• Dourado, Ana Paula & Müller, Jessica & Rangel, Leidson & Spengel, Christoph, 2024, "Discriminatory taxation of investment funds in the European Union: How the CJEU Case-law keeps ignoring neutrality," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 24-080.
• Thomas Epper & Julien Senn & Ernst Fehr, 2023, "Social preferences across subject pools: students vs. general population," ECON - Working Papers, Department of Economics - University of Zurich, number 435, Apr, revised Jan 2024.
• Aljosha Henkel & Ernst Fehr & Julien Senn & Thomas Epper, 2024, "Beliefs about inequality and the nature of support for redistribution," ECON - Working Papers, Department of Economics - University of Zurich, number 442, Jan.
• Darapheak Tin & Chung Tran, 2024, "Child-Related Transfers, Means Testing and Welfare," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 2024-701, Sep.
• Antoine Ferey & Benjamin B. Lockwood & Dmitry Taubinsky, 2024, "Sufficient Statistics for Nonlinear Tax Systems with General Across-Income Heterogeneity," American Economic Review, American Economic Association, volume 114, issue 10, pages 3206-3249, October, DOI: 10.1257/aer.20221053.
• Diego Daruich & Raquel Fernández, 2024, "Universal Basic Income: A Dynamic Assessment," American Economic Review, American Economic Association, volume 114, issue 1, pages 38-88, January, DOI: 10.1257/aer.20221099.
• Elira Kuka & Na'ama Shenhav, 2024, "Long-Run Effects of Incentivizing Work after Childbirth," American Economic Review, American Economic Association, volume 114, issue 6, pages 1692-1722, June, DOI: 10.1257/aer.20220792.
• Antoine Bozio & Bertrand Garbinti & Jonathan Goupille-Lebret & Malka Guillot & Thomas Piketty, 2024, "Predistribution versus Redistribution: Evidence from France and the United States," American Economic Journal: Applied Economics, American Economic Association, volume 16, issue 2, pages 31-65, April, DOI: 10.1257/app.20220023.
• Özlem Kina & Ctirad Slavík & Hakki Yazici, 2024, "Redistributive Capital Taxation Revisited," American Economic Journal: Macroeconomics, American Economic Association, volume 16, issue 2, pages 182-216, April, DOI: 10.1257/mac.20200395.
• Derek Messacar, 2024, "Labor Supply Responses to Income Taxation among Older Couples: Evidence from a Canadian Reform," American Economic Journal: Economic Policy, American Economic Association, volume 16, issue 1, pages 228-258, February, DOI: 10.1257/pol.20210075.
• Joshua Rauh & Ryan Shyu, 2024, "Behavioral Responses to State Income Taxation of High Earners: Evidence from California," American Economic Journal: Economic Policy, American Economic Association, volume 16, issue 1, pages 34-86, February, DOI: 10.1257/pol.20200500.
• Mark Colas & Dominik Sachs, 2024, "The Indirect Fiscal Benefits of Low-Skilled Immigration," American Economic Journal: Economic Policy, American Economic Association, volume 16, issue 2, pages 515-550, May, DOI: 10.1257/pol.20220176.
• Michael Baker & Kourtney Koebel & Mark Stabile, 2024, "The Impact of Family Tax Benefits on Children's Health and Educational Outcomes," AEA Papers and Proceedings, American Economic Association, volume 114, pages 429-434, May, DOI: 10.1257/pandp.20241105.
• Rachel Costello & Portia DeFilippes & Robin Fisher & Ben Klemens & Emily Y. Lin, 2024, "Marriage Penalties and Bonuses by Race and Ethnicity: An Application of Race and Ethnicity Imputation," AEA Papers and Proceedings, American Economic Association, volume 114, pages 644-648, May, DOI: 10.1257/pandp.20241036.
• Julie-Anne Cronin & Portia DeFilippes & Robin Fisher, 2024, "Refundable Credits by Race/Hispanic Ethnicity, Income, and Filing Status," AEA Papers and Proceedings, American Economic Association, volume 114, pages 649-654, May, DOI: 10.1257/pandp.20241037.
• Rebecca Heller & Shannon Mok & James Pearce & Jonathan Rothbaum, 2024, "Using Multiple Data Sources to Learn about the Race and Ethnicity of Taxpayers," AEA Papers and Proceedings, American Economic Association, volume 114, pages 655-659, May, DOI: 10.1257/pandp.20241038.
• Louis Kaplow, 2024, "Optimal Income Taxation," Journal of Economic Literature, American Economic Association, volume 62, issue 2, pages 637-738, June, DOI: 10.1257/jel.20221647.
• Marianne E. Page, 2024, "New Advances on an Old Question: Does Money Matter for Children's Outcomes?," Journal of Economic Literature, American Economic Association, volume 62, issue 3, pages 891-947, September, DOI: 10.1257/jel.20231553.
• 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.
• Richard Rogerson, 2024, "Why Labor Supply Matters for Macroeconomics," Journal of Economic Perspectives, American Economic Association, volume 38, issue 2, pages 137-158, Spring, DOI: 10.1257/jep.38.2.137.
• William G. Gale & Jeffrey L. Hoopes & Kyle Pomerleau, 2024, "Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017," Journal of Economic Perspectives, American Economic Association, volume 38, issue 3, pages 3-32, Summer, DOI: 10.1257/jep.38.3.3.
• 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.
• Daniela-Nicoleta SAHLIAN & Silviu Cornel CHIRIAC & Radu CIOBANU & Maria Teodora VUȚĂ, 2024, "Luxury Tax and Wealth Tax – Between Transparency and Sustainability of the Tax System," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), volume 5, issue 9, pages 39-48, September, DOI: 10.37945/cbr.2024.09.05.
• Andrey A. Pugachev, 2024, "Assessment of the Behavioral Reaction of Personal Income Tax Evasion in Russia Based on Analysis of Macroeconomic Indicators," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 23, issue 4, pages 951-978, DOI: https://doi.org/10.15826/vestnik.20.
• Thuy Nguyen Thi Le & Yen Mac Thi Hai & Tran Cuong Thi & Minh Nguyen Thi Hong, 2024, "The Impact of Tax Awareness on Tax Compliance: Evidence from Vietnam," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 2, pages 214-227, DOI: https://doi.org/10.15826/jtr.2024.1.
• Kristina V. Nesterova, 2024, "Estimating the effect of Progressive Personal Income Tax Schedule for Russia in a global CGE-OLG model," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 2, pages 334-354, DOI: https://doi.org/10.15826/jtr.2024.1.
• A.A. Pugachev, 2024, "Designing Income Taxation to Reduce Income Inequality in Russia: A Modeling Approach," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 10, issue 2, pages 381-396, DOI: https://doi.org/10.15826/jtr.2024.1.
• Damián Pierri & Domenico Ferraro, 2024, "Multi-Plant Firms, Variable Capacity Utilization, and the Aggregate Hours Elasticity," Documentos de trabajo del Instituto Interdisciplinario de Economía Política IIEP (UBA-CONICET), Universidad de Buenos Aires, Facultad de Ciencias Económicas, Instituto Interdisciplinario de Economía Política IIEP (UBA-CONICET), number 2024-96, Nov.
• Luca Papi, 2024, "Superbonus o Supermalus? Un addendum per un bilancio dei recenti incentivi fiscali in materia edilizia," Working Papers, Universita' Politecnica delle Marche (I), Dipartimento di Scienze Economiche e Sociali, number 490, Oct.
• Domenico Ferraro & Damián Pierri, 2024, "Multi-Plant Firms, Variable Capacity Utilization, and the Aggregate Hours Elasticity," Working Papers, Red Nacional de Investigadores en Economía (RedNIE), number 341, Oct.
• Sofía Balladares & Esteban García-Miralles, 2024, "Progresividad en frío: el impacto heterogéneo de la inflación sobre la recaudación por IRPF," Occasional Papers, Banco de España, number 2422, Jun, DOI: https://doi.org/10.53479/36733.
• Julio Ortega & Roberto Ramos, 2024, "Estimaciones paramétricas del impuesto sobre la renta en 2019," Occasional Papers, Banco de España, number 2423, Jun, DOI: https://doi.org/10.53479/36756.
• Julio Ortega Carrillo & Roberto Ramos, 2024, "Parametric estimates of the spanish personal income tax in 2019," Occasional Papers, Banco de España, number 2423, Aug, DOI: https://doi.org/10.53479/37494.
• Isabel Micó-Millán, 2024, "Inheritance Tax Avoidance Through the Family Firm," Working Papers, Banco de España, number 2446, Dec, DOI: https://doi.org/10.53479/38438.
• Oriol Carbonell-Nicolau & Humberto Llavador, 2024, "Social Preorders and Tax Progressivity," Working Papers, Barcelona School of Economics, number 1459, Sep.
• Christopher Rauh & Gustavo Ventura & Nezih Guner, 2024, "Means-Tested Transfers in the US: Facts and Parametric Estimates," Working Papers, Barcelona School of Economics, number 1472, Dec.
• Enisse Kharroubi & Frank Smets, 2024, "Monetary policy with profit-driven inflation," BIS Working Papers, Bank for International Settlements, number 1167, Feb.
• James Alm & Trey Dronyk‐Trosper & Sean Larkin, 2024, "Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices," Real Estate Economics, American Real Estate and Urban Economics Association, volume 52, issue 1, pages 214-238, January, DOI: 10.1111/1540-6229.12434.
• Broer Michael & Stöwhase Sven, 2024, "Vergleich zweier Ansätze zur Bekämpfung der kalten Progression: Tarifverschiebung vs. einkommensteuerpflichtige Kopfpauschale," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 25, issue 1, pages 58-69, March, DOI: 10.1515/pwp-2023-0023.
• Brüll Eduard & Pfeiffer Friedhelm & Ziebarth Nicolas, 2024, "Analyse der Einkommens- und Beschäftigungswirkungen einer Einführung des CDU-Konzepts der „Aktiv-Rente“," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 25, issue 3-4, pages 227-232, DOI: 10.1515/pwp-2024-0022.
• Baumann Florian & Friehe Tim, 2024, "On the Role of Sales Taxes for Efficient Compensation of Property Loss Under Strict Liability," Review of Law & Economics, De Gruyter, volume 20, issue 1, pages 21-34, DOI: 10.1515/rle-2023-0060.
• Nezih , G. & Rauh, C. & Ventura, G., 2024, "Means-Tested Transfers in the US: Facts and Parametric Estimates," Cambridge Working Papers in Economics, Faculty of Economics, University of Cambridge, number 2473, Dec.
• Sen, A., 2024, "Digitalization and Productivity Growth Slowdown in Production Networks," Janeway Institute Working Papers, Faculty of Economics, University of Cambridge, number 2431, Dec.
• Nezih , G. & Rauh, C. & Ventura, G., 2024, "Means-Tested Transfers in the US: Facts and Parametric Estimates," Janeway Institute Working Papers, Faculty of Economics, University of Cambridge, number 2432, Dec.
• Congressional Budget Office, 2024, "The Distribution of Household Income in 2021," Reports, Congressional Budget Office, number 60341, Sep.
• Łuczywek, Beata & Lippold, Kye & Betts, Julian & Berman, Eli, 2024, "Boosting Take-Up of the Expanded Child Tax Credit through School-Based Outreach," University of California at San Diego, Economics Working Paper Series, Department of Economics, UC San Diego, number qt1dh1n103, Jan.
• Ciyata Coleman & Charles Hokayem & Sanghun (Eric) Kim & Ethan Krohn & Krishnan Patel & Dean Plueger, 2024, "EITC Participation Results and IRS-Census Match Methodology, Tax Year 2021," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 24-75, Dec.
• Ciyata Coleman & Charles Hokayem & Sanghun (Eric) Kim & Ethan Krohn & Krishnan Patel & Dean Plueger, 2024, "CTC and ACTC Participation Results and IRS-Census Match Methodology, Tax Year 2020," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 24-76, Dec.
• Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2024, "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1999, May.
• David R. Agrawal & Dirk Foremny & Clara Martínez-Toledano, 2024, "Wealth Tax Mobility and Tax Coordination," CESifo Working Paper Series, CESifo, number 11048.
• Vidar Christiansen & Odd E. Nygård, 2024, "Tax Treatment of Commuter Cost," CESifo Working Paper Series, CESifo, number 11080.
• Enea Baselgia & Isabel Z. Martínez, 2024, "Mobility Responses to Special Tax Regimes for the Super-Rich: Evidence from Switzerland," CESifo Working Paper Series, CESifo, number 11093.
• Laurence Jacquet & Etienne Lehmann, 2024, "A Comprehensive Analysis of Production Efficiency: A Tax Reform Perspective," CESifo Working Paper Series, CESifo, number 11130.
• Zhiyang Jia & Thor O. Thoresen & Trine E. Vattø & Thor Olav Thoresen, 2024, "Explaining the Declining Labor Supply Responsiveness of Married Women," CESifo Working Paper Series, CESifo, number 11176.
• Joshua Coven & Sebastian Golder & Arpit Gupta & Abdoulaye Ndiaye, 2024, "Property Taxes and Housing Allocation under Financial Constraints," CESifo Working Paper Series, CESifo, number 11203.
• Tommaso Giommoni & Enrico Rubolino, 2024, "The Cost of Gender Identity Norms: Evidence from a Spouse Tax Credit," CESifo Working Paper Series, CESifo, number 11311.
• Roberto Iacono & Bård Smedsvik, 2024, "Behavioral Responses to Wealth Taxation: Evidence from a Norwegian Reform," CESifo Working Paper Series, CESifo, number 11335.
• Katharina Pfeil & Matthias Kasper & Sarah Necker & Lars P. Feld, 2024, "Tax System Design, Tax Reform, and Labor Supply," CESifo Working Paper Series, CESifo, number 11350.
• Olof Rosenqvist & Håkan Selin, 2024, "Explaining Benefit Take-up Behavior – The Role of Financial Incentives," CESifo Working Paper Series, CESifo, number 11402.
• 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.
• Rolf Aaberge & Marco Francesconi & Jørgen Modalsli & Ola L. Vestad, 2024, "How Business Income Measures Affect Income Inequality and the Tax Burden," CESifo Working Paper Series, CESifo, number 11496.
• Anna Herget & Regina T. Riphahn, 2024, "Phasing Out Payroll Tax Subsidies," CESifo Working Paper Series, CESifo, number 11605.
• Maximilian Joseph Blömer & Manuel Pannier & Andreas Peichl, 2024, "Die Wirkung von Freibeträgen und die Umwandlung in Steuergutschriften im deutschen Steuer- und Transfersystem," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 143.
• Maximilian Joseph Blömer & Emanuel Hansen & Andreas Peichl, 2024, "Die Ausgestaltung des Transferentzugs in der Interdependenz mit dem Bürgergeld, der Kindergrundsicherung und dem Wohngeld," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 145.
• Lisa Paus & Jutta Allmendinger & Michelle Boden & Lena Calahorrano & Stefan Bach & Katharina Wrohlich & Johannes Becker & Leonie Koch & Tim Bayer & Lenard Simon & Jakob Wegmann & Florian Neumeier & Da, 2024, "Gender Gaps – Reformoptionen der (Steuer-)Politik," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 77, issue 08, pages 03-31, August.
• François Vaillancourt, 2024, "Tax complexity and individual tax compliance costs of the personal income tax in Canada, 1985-2023: a synthesis," CIRANO Working Papers, CIRANO, number 2024s-13, Dec.
• Francesco Chiocchio, 2024, "Why Not Tax It? The Effects of Property Taxes on House Price and Homeownership," Working Papers, CEMFI, number wp2024_2404, Mar.
• Andrea Margarita Bele√±o Hern√°ndez & Carlos Daniel Casas Bautista, 2024, "Evaluaci√≥n del impacto de los subsidios a la demanda de energ√≠a el√©ctrica sobre el consumo de electricidad de los hogares vulnerables. An√°lisis de alternativas al esquema," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 21153, Jun.
• Alejandro Montoya Castaño & Luis Fernando Gamboa Niño, 2024, "A story of the wealthiest: income and wealth mobility among tax filers in Colombia," Vniversitas Económica, Universidad Javeriana - Bogotá, volume 24, issue 3, pages 1-22, August.
• Antoine Genest-Gregoire & Jennifer Robson & Saul Schwartz & Josh Dadjo, 2024, "What Proportion of Tax Returns Could the Canada Revenue Agency Complete?," Canadian Public Policy, University of Toronto Press, volume 50, issue 3, pages 292-310, September, DOI: 10.3138/cpp.2023-016.
• Smutny, Stefan & Wandschneider, Kirsten, 2024, "A Taxing Journey: Tax Adoptions and Interstate Migration in the Early 20th Century," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18729, Jan.
• Kharroubi, Enisse & Smets, Frank, 2024, "Monetary policy with profit-driven inflation," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 18946, Mar.
• Aghion, Philippe & Gravoueille, Maxime & Lequien, Matthieu & Stantcheva, Stefanie, 2024, "Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 19039, May.
• Sigurdsson, Jósef, 2024, "Transitory Earnings Opportunities and Educational Scarring of Men," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 19066, May.
• 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.
• Coven, Joshua & Golder, Sebastian & Gupta, Arpit & Ndiaye, Abdoulaye, 2024, "Property Taxes and Housing Allocation Under Financial Constraints," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 19230, Jul.
• Mirjam Bachli & Albrecht Glitz, 2024, "Immigration, Inequality and Income Taxes," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 2435, Dec.
• Serhan Cevik, 2024, "Dining and Wining During the Pandemic? A Quasi-Experiment on Tax Cuts and Consumer Spending in Lithuania," Annals of Economics and Finance, Society for AEF, volume 25, issue 2, pages 575-590, November.
• Ангел Ангелов, 2024, "Данъчно-Осигурителна Тежест Върху Труда В България И Европейския Съюз," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 23-50.
• Петко Ангелов, 2024, "Икономическо Възстановяване И Кризисни Въздействия Върху Данъчната Основа В България," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 51-64.
• Gabriel Zucman, 2024, "A blueprint for a coordinated minimum effective taxation standard for ultra-high-net-worth individuals," Reports, EU Tax Observatory, number 006.
• Hjalte Fejerskov Boas & Niels Johannesen & Claus Thustrup Kreiner & Lauge Larsen & Gabriel Zucman, 2024, "Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange," Working Papers, EU Tax Observatory, number 024, Jul.
• Hess, Ryan & Black, Emily & Javed, Zaynah & Hennessy, Jonathan & Lester, Rebecca & Goldin, Jacob & Ho, Daniel E. & Portz, Annette, 2024, "The Spiderweb of Partnership Tax Structures," Research Papers, Stanford University, Graduate School of Business, number 4219, Sep.
• David James & Cordelia Onyinyechi Omodero & Helen Nwobodo & Festus Onosakponome Odhigu & Kingsley Aderemi Adeyemo, 2024, "Taxation and Consumers’ Spending Patterns in Nigeria: An Autoregressive Distributed Lag and Error Correction Model Approach," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 3, pages 157-169, May.
• Zanele Matshona & Mabutho Sibanda & Masibulele Phesa, 2024, "Tax Knowledge and Tax Behaviour of Individual Taxpayers in South Africa: A Scoping Review," International Journal of Economics and Financial Issues, Econjournals, volume 14, issue 5, pages 299-316, September.
• Ziegenbein, Alexander, 2024, "When are tax multipliers large?," Journal of Economic Dynamics and Control, Elsevier, volume 158, issue C, DOI: 10.1016/j.jedc.2023.104785.
• Gasior, Katrin & Jara, H. Xavier & Makovec, Mattia, 2024, "Assessing the effectiveness of social protection measures in mitigating COVID-19-related income shocks in the European union," Economic Analysis and Policy, Elsevier, volume 83, issue C, pages 583-605, DOI: 10.1016/j.eap.2024.07.004.
• Kim, Jihee & Lee, Susang, 2024, "Can stimulus checks to households save the local economy? The impact of South Korea’s COVID-19 stimulus on small business sales," Economic Analysis and Policy, Elsevier, volume 84, issue C, pages 159-176, DOI: 10.1016/j.eap.2024.08.017.