Research classified by Journal of Economic Literature (JEL) codes

2023

• Hermann Buslei & Johannes Geyer & Peter Haan, 2023, "Midijob-Reform: Mehr Umverteilung in der Rente – spürbare Kosten entlasten nicht zielgenau," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 90, issue 7, pages 75-82.
• Stone, Gregory & Walton, Stephanie & Zhang, Yibo (James), 2023, "The impact of online tax community advice on individual taxpayer decision making," Advances in accounting, Elsevier, volume 63, issue C, DOI: 10.1016/j.adiac.2023.100676.
• Yan, Weibo & Gao, Sihan, 2023, "Pooling my personal account: Income responses to the payroll tax in China," China Economic Review, Elsevier, volume 79, issue C, DOI: 10.1016/j.chieco.2023.101983.
• Augsburg, Britta & Caeyers, Bet & Giunti, Sara & Malde, Bansi & Smets, Susanna, 2023, "Labeled loans and human capital investments," Journal of Development Economics, Elsevier, volume 162, issue C, DOI: 10.1016/j.jdeveco.2023.103053.
• Ahmad, Syedah & Lensink, Robert & Mueller, Annika, 2023, "Uptake, use, and impact of Islamic savings: Evidence from a field experiment in Pakistan1," Journal of Development Economics, Elsevier, volume 163, issue C, DOI: 10.1016/j.jdeveco.2023.103098.
• Funashima, Yoshito & Hiraga, Kazuki, 2023, "Did the Japanese government’s travel subsidy increase the number of hotel guests and infection during the COVID-19 pandemic?," Economic Analysis and Policy, Elsevier, volume 79, issue C, pages 1005-1025, DOI: 10.1016/j.eap.2023.07.008.
• Cai, Jie & Stoyanov, Andrey, 2023, "Progressive income tax and comparative advantage in trade," Economic Modelling, Elsevier, volume 129, issue C, DOI: 10.1016/j.econmod.2023.106553.
• Kim-Duc, Nguyen & Nam, Pham Khanh, 2023, "Inflation-related tax distortions in business valuation models: A clarification," The North American Journal of Economics and Finance, Elsevier, volume 66, issue C, DOI: 10.1016/j.najef.2023.101907.
• Smith, V. Kerry, 2023, "Student debt forgiveness, residential energy credits, and equity," Economics Letters, Elsevier, volume 222, issue C, DOI: 10.1016/j.econlet.2022.110950.
• Farrell, Niall, 2023, "Equity effects of energy affordability interventions," Economics Letters, Elsevier, volume 229, issue C, DOI: 10.1016/j.econlet.2023.111187.
• Bertanha, Marinho & McCallum, Andrew H. & Seegert, Nathan, 2023, "Better bunching, nicer notching," Journal of Econometrics, Elsevier, volume 237, issue 2, DOI: 10.1016/j.jeconom.2023.105512.
• Xu, Lili & Zhao, Qinghong & Chen, Yuyan & Lee, Sang-Ho, 2023, "Post privatization of high-speed rail with corporate social responsibility (CSR) in an international transportation market: Mandatory CSR versus voluntary CSR," Economics of Transportation, Elsevier, volume 35, issue C, DOI: 10.1016/j.ecotra.2023.100323.
• Epstein, Brendan & Nunn, Ryan & Orak, Musa & Patel, Elena, 2023, "Taxation, social welfare, and labor market frictions," European Economic Review, Elsevier, volume 151, issue C, DOI: 10.1016/j.euroecorev.2022.104352.
• Escobar, Sebastian & Ohlsson, Henry & Selin, Håkan, 2023, "Giving to the children or the taxman?," European Economic Review, Elsevier, volume 153, issue C, DOI: 10.1016/j.euroecorev.2023.104382.
• Dabla-Norris, Era & Lima, Frederico, 2023, "Macroeconomic effects of tax rate and base changes: Evidence from fiscal consolidations," European Economic Review, Elsevier, volume 153, issue C, DOI: 10.1016/j.euroecorev.2023.104399.
• Eden, Maya, 2023, "Quantifying racial discrimination in the 1944 G.I. bill," Explorations in Economic History, Elsevier, volume 90, issue C, DOI: 10.1016/j.eeh.2023.101542.
• Kohl, Miriam & Richter, Philipp M., 2023, "Unilateral tax policy in the open economy," Journal of International Economics, Elsevier, volume 145, issue C, DOI: 10.1016/j.jinteco.2023.103829.
• Goldman, Nathan C. & Ozel, Naim Bugra, 2023, "Executive compensation, individual-level tax rates, and insider trading profits," Journal of Accounting and Economics, Elsevier, volume 76, issue 1, DOI: 10.1016/j.jacceco.2022.101574.
• Horneff, Vanya & Maurer, Raimond & Mitchell, Olivia S., 2023, "Do required minimum distribution 401(k) rules matter, and for whom? Insights from a lifecycle model," Journal of Banking & Finance, Elsevier, volume 154, issue C, DOI: 10.1016/j.jbankfin.2023.106941.
• Arvaniti, Maria & Sjögren, Tomas, 2023, "Temptation in consumption and optimal taxation," Journal of Economic Behavior & Organization, Elsevier, volume 205, issue C, pages 687-707, DOI: 10.1016/j.jebo.2022.10.030.
• Canavire-Bacarreza, Gustavo & Eguino, Huáscar & Heller, Lorena & Roman, Soraya, 2023, "When do tax amnesties work?," Journal of Economic Behavior & Organization, Elsevier, volume 207, issue C, pages 350-375, DOI: 10.1016/j.jebo.2022.12.018.
• Chan, Ho Fai & Gangl, Katharina & Supriyadi, Mohammad Wangsit & Torgler, Benno, 2023, "The effects of increased monitoring on high wealth individuals: Evidence from a quasi-natural experiment in Indonesia," Journal of Economic Behavior & Organization, Elsevier, volume 215, issue C, pages 244-267, DOI: 10.1016/j.jebo.2023.09.017.
• Goodman, Lucas & Mukherjee, Anita & Ramnath, Shanthi, 2023, "Set it and forget it? Financing retirement in an age of defaults," Journal of Financial Economics, Elsevier, volume 148, issue 1, pages 47-68, DOI: 10.1016/j.jfineco.2023.02.002.
• La, Jung Joo, 2023, "The macroeconomic effects of basic income funded by a land-holding tax in Korea," Journal of Policy Modeling, Elsevier, volume 45, issue 1, pages 1-9, DOI: 10.1016/j.jpolmod.2023.02.001.
• Kishishita, Daiki & Yamagishi, Atsushi & Matsumoto, Tomoko, 2023, "Overconfidence, income-ability gap, and preferences for income equality," European Journal of Political Economy, Elsevier, volume 77, issue C, DOI: 10.1016/j.ejpoleco.2022.102279.
• Hope, David & Limberg, Julian & Weber, Nina, 2023, "Why do (some) ordinary Americans support tax cuts for the rich? Evidence from a randomised survey experiment," European Journal of Political Economy, Elsevier, volume 78, issue C, DOI: 10.1016/j.ejpoleco.2022.102349.
• Mahmoudi, Samir Elsadek, 2023, "Late-career unemployment shocks, pension outcomes and unemployment insurance," Journal of Public Economics, Elsevier, volume 218, issue C, DOI: 10.1016/j.jpubeco.2022.104751.
• Janeba, Eckhard & Schulz, Karl, 2023, "Nonlinear taxation and international mobility in general equilibrium," Journal of Public Economics, Elsevier, volume 218, issue C, DOI: 10.1016/j.jpubeco.2022.104811.
• Buettner, Thiess & Madzharova, Boryana & Zaddach, Orlando, 2023, "Income tax credits for consumer services: A tool for tackling VAT evasion?," Journal of Public Economics, Elsevier, volume 220, issue C, DOI: 10.1016/j.jpubeco.2023.104836.
• Langenmayr, Dominika & Zyska, Lennard, 2023, "Escaping the exchange of information: Tax evasion via citizenship-by-investment," Journal of Public Economics, Elsevier, volume 221, issue C, DOI: 10.1016/j.jpubeco.2023.104865.
• Coulombel, Nicolas & Monchambert, Guillaume, 2023, "Diseconomies of scale and subsidies in urban public transportation," Journal of Public Economics, Elsevier, volume 223, issue C, DOI: 10.1016/j.jpubeco.2023.104903.
• Derby, Elena & Mackie, Kathleen & Mortenson, Jacob, 2023, "Worker and spousal responses to automatic enrollment," Journal of Public Economics, Elsevier, volume 223, issue C, DOI: 10.1016/j.jpubeco.2023.104910.
• Sigaard, Hans Schytte, 2023, "Estimating labor supply responses to Danish tax reforms," Journal of Public Economics, Elsevier, volume 224, issue C, DOI: 10.1016/j.jpubeco.2023.104943.
• Lardeux, Raphaël, 2023, "Behavioral cross-influence of a shadow tax bracket: Evidence from bunching where income tax liabilities start," Journal of Public Economics, Elsevier, volume 226, issue C, DOI: 10.1016/j.jpubeco.2023.104950.
• Bozio, Antoine & Breda, Thomas & Guillot, Malka, 2023, "Using payroll taxes as a redistribution tool," Journal of Public Economics, Elsevier, volume 226, issue C, DOI: 10.1016/j.jpubeco.2023.104986.
• Iselin, John & Mackay, Taylor & Unrath, Matthew, 2023, "Measuring take-up of the California EITC with state administrative data," Journal of Public Economics, Elsevier, volume 227, issue C, DOI: 10.1016/j.jpubeco.2023.105002.
• Acciari, Paolo & Alvaredo, Facundo & Morelli, Salvatore, 2023, "The concentration of personal wealth in Italy 1995–2016," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 118732, Apr.
• Gasior, Katrin & Jara, H. Xavier & Makovec, Mattia, 2023, "Assessing the effectiveness of social protection measures in mitigating COVID-19-related income shocks in the European Union," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 120240, Sep.
• Advani, Arun & Hughson, Helen & Summers, Andrew, 2023, "How much tax do the rich really pay? Evidence from the UK," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 120356, Aug.
• Herault, Nicolas & Jenkins, Stephen P., 2023, "Redistribution, horizontal inequity, and reranking: direct taxation in the UK, 1977–2020," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 120996, Dec.
• Bukowski, Pawel & Chrostek, Paweł & Novokmet, Filip & Skawiński, Marek, 2023, "Income inequality in the 21st century Poland," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 121036, Dec.
• Iacono, Roberto & Smedsvik, Bård, 2023, "Behavioral responses to wealth taxation: evidence from a Norwegian reform," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 121084, Dec.
• Jensen, Mathias Fjællegaard & Blundell, Jack, 2023, "Income effects and labour supply: evidence from a child benefits reform," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 121357, Dec.
• Shubham Garg & Priyanka & Karam Pal Narwal & Sanjeev Kumar, 2023, "Goods and Service Tax and its implications on revenue efficiency of sub-national governments in India: an empirical analysis," American Journal of Business, Emerald Group Publishing Limited, volume 38, issue 4, pages 193-210, June, DOI: 10.1108/AJB-09-2022-0144.
• Nuria Badenes Plá & Borja Gambau, 2023, "National Versus Regional: Distributional and Poverty Effects of Minimum Income Schemes in Spain," Research on Economic Inequality, Emerald Group Publishing Limited, "Mobility and Inequality Trends", DOI: 10.1108/S1049-258520230000030010.
• Koivisto, Aliisa, 2023, "Tax planning and investment responses to dividend taxation," Working Papers, VATT Institute for Economic Research, number 154.
• Kalin, Salla & Kyyrä, Tomi & Matikka, Tuomas, 2023, "Combining Part-time Work and Social Benefits: Empirical Evidence from Finland," Working Papers, VATT Institute for Economic Research, number 159.
• Krista Ruffini, 2023, "Does Unconditional Cash during Pregnancy Affect Infant Health?," Opportunity and Inclusive Growth Institute Working Papers, Federal Reserve Bank of Minneapolis, number 072, May, DOI: 10.21034/iwp.72.
• Maria Jouste & Tina Kaidu Barugahara & Joseph Okello Ayo & Jukka Pirttilä & Pia Rattenhuber, 2023, "Taxpayer response to greater progressivity: Evidence from personal income tax reform in Uganda," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 13, Jun.
• Aliisa Koivisto, 2023, "Tax planning and investment responses to dividend taxation," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 15, Sep.
• Jarkko Harju & Sami Jysmä & Aliisa Koivisto & Tuomas Kosonen, 2023, "Do household tax credits increase consumption? The role of demand elasticity and the extent of demand," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 8, Mar.
• Tuomas Kosonen & Tuomas Matikka, 2023, "Discrete Labor Supply: Quasi-Experimental Evidence and Implications," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 9, Apr.
• Anna V. Tikhonova, 2023, "Development of Tax Incentives for Investments in Human Capital," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 116-133, February, DOI: 10.31107/2075-1990-2023-1-116-133.
• Andrey A. Pugachev, 2023, "Impact of the Level and Structure of the Tax Burden on Citizens Inequality," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 59-77, June, DOI: 10.31107/2075-1990-2023-3-59-77.
• Tatyana V. Tischenko, 2023, "International Practice of Tax Expense Identification," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 91-103, June, DOI: 10.31107/2075-1990-2023-3-91-103.
• Aleksandra L. Osmolovskaya-Suslina & Sofiia R. Borisova, 2023, "Non-resource Revenues to the Consolidated Budget: Analysis by Types of Economic Activity," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 8-26, December, DOI: 10.31107/2075-1990-2023-6-8-26.
• Andrey S. Kaukin & Eugenia M. Miller, 2023, "Legislative Cap on Urals Oil Price Discount to Brent Oil
  [Законодательное ограничение размера скидки цены на нефть марки Urals к марке Brent]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 4, pages 57-60, April.
• Andrey S. Kaukin & Eugenia M. Miller, 2023, "Reducing the Damper Will Reduce Super Profits of Russian Refineries, but Will Not Make Them Unprofitable
  [Сокращение Демпфера Снизит Сверхприбыли Российских Нпз, Но Не Сделает Их Убыточными]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 7, pages 29-33, July.
• Andrey S. Kaukin & Eugenia M. Miller, 2023, "Законодательное ограничение размера скидки цены на нефть марки Urals к марке Brent," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 4, pages 57-60, April.
• Andrey S. Kaukin & Eugenia M. Miller, 2023, "Сокращение Демпфера Снизит Сверхприбыли Российских Нпз, Но Не Сделает Их Убыточными," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 7, pages 29-33, July.
• Roberto Brunetti & Matthieu Pourieux, 2023, "Representative Policy-Makers? A Behavioral Experiment with French Politicians," Working Papers, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon, number 2319.
• Nicolas HÉRAULT & Stephen P. JENKINS, 2023, "Redistribution, horizontal inequity, and reranking: Direct taxation in the UK, 1977–2020," Bordeaux Economics Working Papers, Bordeaux School of Economics (BSE), number 2023-11.
• Chiara Canta & Helmuth Cremer, 2023, "Asymmetric information, strategic transfers and the design of long-term care policies," Post-Print, HAL, number hal-04076813, Jan, DOI: 10.1093/oep/gpac010.
• Volker Seiler & Nico Stöckmann, 2023, "The Impact of the German Fuel Discount on Prices at the Petrol Pump," Post-Print, HAL, number hal-04103434, May, DOI: 10.1515/ger-2022-0108.
• Volker Seiler & Nico Stöckmann, 2023, "The impact of the German fuel discount on prices at the petrol pump," Post-Print, HAL, number hal-04149876, DOI: 10.1515/ger-2022-0108.
• Volker Seiler & Nico Stöckmann, 2023, "The impact of the German fuel discount on prices at the petrol pump," Post-Print, HAL, number hal-04149883.
• Marie-Noëlle Lefèbvre & Etienne Lehmann & Michaël Sicsic, 2023, "Estimating the Laffer Tax Rate on Capital Incomes: Cross-base Responses Matter!," Post-Print, HAL, number hal-04183935, Mar.
• Nicolas Coulombel & Guillaume Monchambert, 2023, "Diseconomies of scale and subsidies in urban public transportation," Post-Print, HAL, number halshs-04112216, Jul, DOI: 10.1016/j.jpubeco.2023.104903.
• Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2024, "The concentration of personal wealth in Italy 1995-2016," Post-Print, HAL, number halshs-04352925, Jun, DOI: 10.1093/jeea/jvae002.
• Antoine Bozio & Thomas Breda & Malka Guillot, 2023, "Using payroll taxes as a redistribution tool," Post-Print, HAL, number halshs-04353131, DOI: 10.1016/j.jpubeco.2023.104986.
• Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2024, "The concentration of personal wealth in Italy 1995-2016," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-04352925, Jun, DOI: 10.1093/jeea/jvae002.
• Antoine Bozio & Thomas Breda & Malka Guillot, 2023, "Using payroll taxes as a redistribution tool," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-04353131, DOI: 10.1016/j.jpubeco.2023.104986.
• Julia Cagé & Moritz Hengel & Yuchen Huang, 2023, "The Far-Right Donation Gap," PSE Working Papers, HAL, number halshs-04423452, Aug.
• Margot Belguise & Yuchen Huang & Zhexun Mo, 2023, "The Non-Meritocrats or Conformist Meritocrats? A Redistribution Experiment in China and France," PSE Working Papers, HAL, number halshs-04423661, Oct.
• Julia Cagé & Malka Guillot, 2023, "Is Charitable Giving Political? Evidence from Wealth and Income Tax Return," World Inequality Lab Working Papers, HAL, number halshs-04173178, Jun.
• Julia Cagé & Moritz Hengel & Yuchen Huang, 2023, "The Far-Right Donation Gap," World Inequality Lab Working Papers, HAL, number halshs-04423452, Aug.
• Margot Belguise & Yuchen Huang & Zhexun Mo, 2023, "The Non-Meritocrats or Conformist Meritocrats? A Redistribution Experiment in China and France," World Inequality Lab Working Papers, HAL, number halshs-04423661, Oct.
• Oscar Barrera-Rodriguez & Emmanuel Chávez, 2023, "Capital vs. Labour: the Effect of Income Sources on Attitudes Toward the Top 1 Percent," World Inequality Lab Working Papers, HAL, number halshs-04423695, Oct.
• Roberto Iacono & Bard Smedsvik, 2023, "Behavioral responses to wealth taxation: evidence from a Norwegian reform," World Inequality Lab Working Papers, HAL, number halshs-04423923, Dec.
• Kevin Spiritus & Etienne Lehmann & Sander Renes & Floris T Zoutman, 2023, "Optimal Taxation with Multiple Incomes and Types," Working Papers, HAL, number hal-04066627, Apr.
• Etienne Lehmann & Michaël Sicsic & Marie-Noëlle Lefèbvre, 2023, "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter," Working Papers, HAL, number hal-04104198, May.
• Ernst Fehr & Thomas Epper & Julien Senn, 2023, "The Missing Type: Where Are the Inequality Averse (Students)?," Working Papers, HAL, number hal-04362826, Dec.
• Ernst Fehr & Thomas Epper & Julien Senn, 2023, "Social Preferences and Redistributive Politics," Working Papers, HAL, number hal-04362830, Dec.
• Enea Baselgia & Isabel Z Martínez, 2023, "Behavioral Responses to Special Tax Regimes for the Super – Rich: Insights from Swiss Rich Lists," Working Papers, HAL, number halshs-04103728, Feb.
• Julia Cagé & Malka Guillot, 2023, "Is Charitable Giving Political? Evidence from Wealth and Income Tax Return," Working Papers, HAL, number halshs-04173178, Jun.
• Julia Cagé & Moritz Hengel & Yuchen Huang, 2023, "The Far-Right Donation Gap," Working Papers, HAL, number halshs-04423452, Aug.
• Oscar Barrera-Rodriguez & Emmanuel Chávez, 2023, "Capital vs. Labour: the Effect of Income Sources on Attitudes Toward the Top 1 Percent," Working Papers, HAL, number halshs-04423695, Oct.
• Roberto Iacono & Bard Smedsvik, 2023, "Behavioral responses to wealth taxation: evidence from a Norwegian reform," Working Papers, HAL, number halshs-04423923, Dec.
• Rosenqvist, Olof & Selin, Håkan, 2023, "Explaining benefit take-up behavior – the role of incentives and habits," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2023:24, Dec.
• Holter, Hans & Stepanchuk, Serhiy & Wang, Yicheng, 2023, "Taxation and Entrepreneurship in the United States," Memorandum, Oslo University, Department of Economics, number 2/2023, Jan.
• KATO, Hiroki & GOTO, Tsuyoshi & KIM, Youngrok, 2023, "Tax-Price Elasticities of Charitable Giving and Selection of Declaration : Panel Study of South Korea," Discussion paper series, Hitotsubashi Institute for Advanced Study, Hitotsubashi University, number HIAS-E-134, Sep.
• Robin Boadway & Katherine Cuff, 2023, "The Case for Uniform Commodity Taxation: A Tax Reform Approach," Hacienda Pública Española / Review of Public Economics, IEF, volume 244, issue 1, pages 79-109, March.
• Claudio A. Agostini & Marcela Perticara & Javiera Selman, 2023, "Tackling Vulnerable Households through a Working Tax Credit Scheme: A Feasible Alternative to Cash Transfers," Hacienda Pública Española / Review of Public Economics, IEF, volume 245, issue 2, pages 119-155, June.
• Nuria Badenes Plá & Borja Gambau Suelves & José M. Labeaga, 2023, "Counterfactual Assessment in the Design of Tax Reforms: Model Decomposition of Revenue and Redistribution Effects," Hacienda Pública Española / Review of Public Economics, IEF, volume 245, issue 2, pages 179-208, June.
• Juan Alberto Sanchis Llopis & Antonio Cutanda, 2023, "Labour Supply Responses to Income Tax Changes in Spain," Hacienda Pública Española / Review of Public Economics, IEF, volume 245, issue 2, pages 71-94, June.
• Miguel Gómez de Antonio & Noemí Villazán Pellejero, 2023, "Propuesta de implantación de políticas de complemento salarial en el Ingreso Mínimo Vital y en el IRPF: un análisis empírico con EUROMOD," Hacienda Pública Española / Review of Public Economics, IEF, volume 245, issue 2, pages 35-69, June.
• Ross Hickey & Brad Minaker & A. Abigail Payne & Joanne Roberts & Justin Smith, 2023, "The effect of tax price on donations: evidence from Canada," Melbourne Institute Working Paper Series, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne, number wp2023n02, Feb.
• Ana Gamarra & José Félix Sanz-Sanz & María Arrazola, 2023, "The individual Laffer curve: evidence from the Spanish income tax," Melbourne Institute Working Paper Series, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne, number wp2023n05, Apr.
• Calijuri, Mónica & Pessino, Carola & López-Luzuriaga, Andrea & Schächtele, Simeon & González, Ubaldo & Chamorro, Carla, 2023, "Detecting Envelope Wages with E-billing Information," IDB Publications (Working Papers), Inter-American Development Bank, number 12912, May, DOI: http://dx.doi.org/10.18235/0004927.
• López-Luzuriaga, Andrea & Scartascini, Carlos, 2023, "Willing but Unable to Pay?: The Role of Gender in Tax Compliance," IDB Publications (Working Papers), Inter-American Development Bank, number 12983, Jul, DOI: http://dx.doi.org/10.18235/0005031.
• Alejandro Esteller-Moré & Umberto Galmarini, 2023, "Optimal Tax Administration Responses to Fake Mobility and Underreporting," Working Papers, Institut d'Economia de Barcelona (IEB), number 2023/03.
• Santiago Afonso, 2023, "Impacto de reformas en el impuesto a la renta de las personas en Argentina sobre la distribución de ingresos después de impuestos," Revista Actualidad Económica, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, volume 33, issue 110, pages 41-73, May-Ago.
• Ernst Fehr & Thomas Epper & Julien Senn, 2023, "Social Preferences and Redistributive Politics," Working Papers, IESEG School of Management, number 2023-iRisk-05, Oct.
• Britta Augsburg & Bet Caeyers & Sara Giunti & Bansi Malde & Susanna Smets, 2023, "Labeled loans and human capital investments," IFS Working Papers, Institute for Fiscal Studies, number W23/05, Jan.
• Mr. Serhan Cevik, 2023, "Dining and Wining During the Pandemic? A Quasi-Experiment on Tax Cuts and Consumer Spending in Lithuania," IMF Working Papers, International Monetary Fund, number 2023/188, Sep.
• Victor Yakovenko & Danial Ludwig, 2023, "Physics-inspired analysis of the two-class income distribution in the USA in 1983-2018," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 651, Jul.
• Nicolas Hérault & Stephen P. Jenkins, 2023, "Redistribution, horizontal inequity, and reranking: Direct taxation in the UK, 1977–2020," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 660, Nov.
• Guillem Vidal-Lorda & Andreas Thiemann & Leire Salazar & José A. Noguera, 2023, "Distributional and Financial Impact of Universal Inheritance in four European countries," JRC Working Papers on Social Classes in the Digital Age, Joint Research Centre, number 2023-10, Sep.
• DE POLI Silvia & GIL-BERMEJO LAZO Celia & LEVENTI Chrysa & MAIER Sofia & PAPINI Andrea & RICCI Mattia & SERRUYS Hannes & ALMEIDA Vanda & CHRISTL Michael & CRUCES Hugo & DE AGOSTINI Paola & GRUNBERGER , 2023, "EUROMOD baseline report," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2023-05, May.
• FATICA Serena & PYCROFT Jonathan & STASIO Andrzej Leszek & STOEHLKER Daniel, 2023, "Economic Effects of Simplified Procedures for Claiming Cross-Border Tax Reliefs," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2023-09, Dec.
• Sigurdsson, Jósef, 2023, "Transitory Earnings Opportunities and Educational Scarring of Men," IZA Discussion Papers, Institute of Labor Economics (IZA), number 16050, Mar.
• Barigozzi, Francesca & Cremer, Helmuth & Thibault, Emmanuel, 2023, "The Motherhood Wage and Income Traps," IZA Discussion Papers, Institute of Labor Economics (IZA), number 16072, Apr.
• Lefebvre, Marie-Noëlle & Lehmann, Etienne & Sicsic, Michaël, 2023, "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," IZA Discussion Papers, Institute of Labor Economics (IZA), number 16112, May.
• Brehm, Margaret E. & Malkova, Olga, 2023, "The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty," IZA Discussion Papers, Institute of Labor Economics (IZA), number 16129, May.
• Herault, Nicolas & Jenkins, Stephen P., 2023, "Redistribution, Horizontal Inequity, and Reranking: Direct Taxation in the UK, 1977–2020," IZA Discussion Papers, Institute of Labor Economics (IZA), number 16587, Nov.
• Kaas, Leo & Lalé, Etienne & Siassi, Nawid, 2023, "Job Ladder and Wealth Dynamics in General Equilibrium," IZA Discussion Papers, Institute of Labor Economics (IZA), number 16664, Dec.
• Can, Ege & Fossen, Frank M., 2023, "Income Taxation and Hours Worked in Different Types of Entrepreneurship," IZA Discussion Papers, Institute of Labor Economics (IZA), number 16683, Dec.
• Angelov, Nikolay & Waldenström, Daniel, 2023, "The Economic Effects of COVID-19 in Sweden: A Report on Income, Taxes, Distribution, and Government Support Policies," IZA Policy Papers, Institute of Labor Economics (IZA), number 200, Jul.
• Charlotte Bartels & Cortnie Shupe, 2023, "Drivers of participation elasticities across Europe: gender or earner role within the household?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 1, pages 167-214, February, DOI: 10.1007/s10797-021-09711-z.
• H. Xavier Jara & María Cecilia Deza Delgado & Nicolás Oliva & Javier Torres, 2023, "Financial disincentives to formal employment and tax-benefit systems in Latin America," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 1, pages 69-113, February, DOI: 10.1007/s10797-021-09724-8.
• Carla Krolage, 2023, "The effect of real estate purchase subsidies on property prices," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 1, pages 215-246, February, DOI: 10.1007/s10797-022-09726-0.
• Nicolas Moreau, 2023, "The zero effect of income tax on the timing of birth: some evidence on French data," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 3, pages 757-783, June, DOI: 10.1007/s10797-022-09733-1.
• Michael Christl & Silvia Poli & Tine Hufkens & Andreas Peichl & Mattia Ricci, 2023, "The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 4, pages 1107-1136, August, DOI: 10.1007/s10797-022-09738-w.
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• Felix FitzRoy & Jim Jin & Michael Nolan, 2023, "Higher tax and less work: reverse “Keep up with the Joneses” and rising inequality," Journal of Economics, Springer, volume 139, issue 3, pages 177-190, August, DOI: 10.1007/s00712-023-00821-2.
• Navid Sabet, 2023, "Turning out for redistribution: the effect of voter turnout on top marginal tax rates," Public Choice, Springer, volume 194, issue 3, pages 347-367, March, DOI: 10.1007/s11127-022-01036-7.
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• Broer Michael, 2023, "Homeoffice oder Büro? Eine Analyse zum ertragsteuerlichen Effekt der Erweiterung der Homeoffice-Pauschale auf die Wahl des Arbeitsplatzortes," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 72, issue 3, pages 276-289, December, DOI: 10.1515/zfwp-2023-2015.
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• Martin Beznoska, 2023, "Average Tax Rates for Rich and Poor - German Personal Income Tax from 1998 to 2019," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 79, issue 4, pages 275-307, DOI: 10.1628/fa-2023-0014.
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• Takafumi Suzuki, 2023, "Bunching Estimation and Its Theoretical and Empirical Progress," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 19, issue 4, pages 1-25, October, DOI: 10.57520/prippr.19-4-1.
• Taro Ohno, 2023, "Development of Microsimulation and Burden Structure of Personal Income Taxation," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 19, issue 4, pages 1-38, October, DOI: 10.57520/prippr.19-4-2.
• Masayoshi Hayashi, 2023, "The Employment and Earnings of Public Assistance Recipients and the Effects of the 2013 Reform in Japan," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 19, issue 4, pages 1-29, October, DOI: 10.57520/prippr.19-4-6.
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• Roger Gordon, 2024, "Fiscal Federalism and the Role of the Income Tax," NBER Chapters, National Bureau of Economic Research, Inc, "Policy Responses to Tax Competition".
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• Louis Kaplow, 2023, "Optimal Income Taxation and Charitable Giving," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 38".
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• Niels Johannesen & Daniel Reck & Max Risch & Joel Slemrod & John Guyton & Patrick Langetieg, 2023, "The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 38".
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• Baneng NAAPE, 2023, "Can Credit Scores Enhance Tax Compliance In South Africa?," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 8, issue 2, pages 33-47, September, DOI: http://doi.org/10.47535/1991ojbe171.
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• Oana Oprisan & Ana-Maria Dumitrache (Serbanescu), 2023, "Tax Pressure on People's Incomes," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1040-1045, August.
• Martinson Ankrah Twumasi & Hongyun Zheng & Love Offeibea Asiedu-Ayeh & Anthony Siaw & Yuansheng Jiang, 2023, "Access to Financial Services and Its Impact on Household Income: Evidence from Rural Ghana," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), volume 35, issue 4, pages 869-890, August, DOI: 10.1057/s41287-022-00544-y.
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• Szabóné Bonifert, Éva, 2023, "Characteristics of splitting family tax benefit and strategies of those choosing the splitting," Public Finance Quarterly, Corvinus University of Budapest, volume 69, issue 2, pages 11-29, DOI: https://doi.org/10.35551/PFQ_2023_2.
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• Muhammad Nadeem Sarwar, 2023, "An Evaluation of Different Tax Reform Proposals in Pakistan using CGE Model," The Pakistan Development Review, Pakistan Institute of Development Economics, volume 62, issue 3, pages 309-330.
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• Giacomo Gabbuti & Salvatore Morelli, 2023, "Wealth, Inheritance, and Concentration: An ‘Old’ New Perspective on Italy and its Regions from Unification to the Great War," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 695, Nov.
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