Research classified by Journal of Economic Literature (JEL) codes

2023

• James Alm & J. Sebastian Leguizamon & Susane Leguizamon, 2023, "Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus," National Tax Journal, University of Chicago Press, volume 76, issue 3, pages 525-560, DOI: 10.1086/724934.
• Margaret E. Brehm & Olga Malkova, 2023, "The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty," National Tax Journal, University of Chicago Press, volume 76, issue 3, pages 707-741, DOI: 10.1086/725889.
• Lucas Goodman & Katherine Lim & Bruce Sacerdote & Andrew Whitten, 2023, "Automated Tax Filing: Simulating a Prepopulated Form 1040," National Tax Journal, University of Chicago Press, volume 76, issue 4, pages 805-838, DOI: 10.1086/726592.
• 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," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2023-66.
• Gabrielle Pepin & Yulya Truskinovsky, 2023, "Not Just for Kids: Child and Dependent Care Credit Benefits for Adult Care," Upjohn Working Papers, W.E. Upjohn Institute for Employment Research, number 23-381, Mar.
• Bertacchini, Enrico & Revelli, Federico & Zotti, Roberto, 2023, "Lord, how I want to be in that number! On the blessing of UNESCO World Heritage listing," Department of Economics and Statistics Cognetti de Martiis. Working Papers, University of Turin, number 202304, Mar.
• MIHAILA, Nicoleta, 2023, "About Households' Wealth And The Effects Of Some Tax Measures That May Affect It," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 27, issue 4, pages 60-74, December.
• AILINCA, Alina Georgeta, 2023, "The Impact Of Personal Income Tax Progresivity On Several Macroeconomic Indicators At Eu27 Level For 2000 - 2022 Period," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 11, issue 1, pages 23-33, October.
• Bartosik Krzysztof, 2023, "The Family 500+ benefit and changes in female employment in Poland," Central European Economic Journal, Sciendo, volume 10, issue 57, pages 23-34, January, DOI: 10.2478/ceej-2023-0002.
• Sokolovska Alla & Zatonatska Tetiana & Rainova Larysa, 2023, "Benchmark and Tax Expenditures on Personal Income Tax in Ukraine," Economics, Sciendo, volume 11, issue 1, pages 159-175, June, DOI: 10.2478/eoik-2023-0008.
• Kudła Janusz & Woźniak Rafał & Walczyk Konrad & Dudek Maciej & Kruszewski Robert, 2023, "Determinants of inheritance and gifts taxation in the European Union," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 59, issue 3, pages 225-242, September, DOI: 10.2478/ijme-2023-0004.
• Richter Wolfram F., 2023, "Vom Ehegattensplitting zur Individualbesteuerung," Wirtschaftsdienst, Sciendo, volume 103, issue 10, pages 705-709, October, DOI: 10.2478/wd-2023-0193.
• Bach Stefan, 2023, "Erhöhung der Freibeträge sinnvoll!," Wirtschaftsdienst, Sciendo, volume 103, issue 1, pages 5-5, January, DOI: 10.2478/wd-2023-0003.
• Isaak Niklas & Jessen Robin & Schmidt Christoph M., 2023, "Eingebaute Solidarität: „Starke Schultern“ finanzieren Entlastungen in Krisenzeiten," Wirtschaftsdienst, Sciendo, volume 103, issue 6, pages 380-385, June, DOI: 10.2478/wd-2023-0114.
• Breyer Friedrich, 2023, "Ehegattensplitting: Steuer, Rente und GKV-Beiträge," Wirtschaftsdienst, Sciendo, volume 103, issue 8, pages 511-511, August, DOI: 10.2478/wd-2023-0146.
• Stöwhase Sven, 2023, "Gestaffelte Pflegeversicherungsbeiträge: Herausforderung für die Verwaltung," Wirtschaftsdienst, Sciendo, volume 103, issue 9, pages 584-584, September, DOI: 10.2478/wd-2023-0162.
• Luhmann Hans-Jochen, 2023, "Gasverteilnetze: Wer trägt die Kosten?," Wirtschaftsdienst, Sciendo, volume 103, issue 9, pages 586-586, September, DOI: 10.2478/wd-2023-0164.
• Wrohlich Katharina, 2023, "Reformen bei Elterngeld und Ehegattensplitting könnten gleichstellungspolitische Impulse setzen," Wirtschaftsdienst, Sciendo, volume 103, issue 9, pages 600-602, September, DOI: 10.2478/wd-2023-0169.
• Masanori Orihara, 2023, "Election-Day Market Reactions to Tax Proposals: Evidence from a Close Vote," Working Papers, Waseda University, Faculty of Political Science and Economics, number 2219, Mar.
• 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," Policy Research Working Paper Series, The World Bank, number 10546, Aug.
• Margit Schratzenstaller, 2023, "Behavioral Responses to Inheritance Taxation. A Review of the Empirical Literature," WIFO Working Papers, WIFO, number 668, Dec.
• Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2023, "Rethinking the Welfare State," Econometrica, Econometric Society, volume 91, issue 6, pages 2261-2294, November, DOI: 10.3982/ECTA19921.
• Belguise, Margot & Huang, Yuchen & Mo, Zhexun, 2023, "Non-Meritocrats or Choice-Reluctant Meritocrats? A Redistribution Experiment in China and France," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1476.
• Byung Wook Jun & Soo Jean Park & Sung Man Yoon, 2023, "Effects Of Socio-Economic Factors On Governmental Tax Expenditures For Private Pensions In Selected Oecd Countries," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 68, issue 05, pages 1599-1611, September, DOI: 10.1142/S021759081950053X.
• Baumgart, Eike & Blaufus, Kay & Hechtner, Frank, 2023, "The tax treatment of commuting expenses and job-related mobility," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 280.
• Beznoska, Martin & von Haldenwang, Christian & Schüler, Ruth M., 2023, "Tax expenditures in OECD countries: Findings from the Global Tax Expenditures Database," IDOS Discussion Papers, German Institute of Development and Sustainability (IDOS), number 7/2023, DOI: 10.23661/idp7.2023.
• Naape, Baneng, 2023, "Tax Knowledge, Tax Complexity and Tax Compliance in South Africa," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 5, issue 1, pages 14-27.
• McShane, William & Sevilir, Merih, 2023, "R&D tax credits and the acquisition of startups," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 15/2023.
• Beznoska, Martin & Hentze, Tobias & Niehues, Judith & Stockhausen, Maximilian, 2023, "Auswirkungen der Entlastungspakete in der Energiepreiskrise: Berechnungen für verschiedene Haushaltstypen und Einkommensklassen," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 6/2023.
• Kaas, Leo & Lalé, Etienne & Siassi, Nawid, 2023, "Job Ladder and Wealth Dynamics in General Equilibrium," ECON WPS - Working Papers in Economic Theory and Policy, TU Wien, Institute of Statistics and Mathematical Methods in Economics, Economics Research Unit, number 03/2023.
• Bührle, Anna Theresa & Nicolay, Katharina & Spengel, Christoph & Wickel, Sophia, 2023, "From corporate tax competition to global cooperation? Trends, prospects and effects on German family businesses," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 23-027.
• Bührle, Anna Theresa & Yen, Chia-Yi, 2023, "Too much "skin in the game" ruins the game: Evidence from managerial capital gains taxes," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 23-028, revised 2023.
• Lavetti, Kurt & DeLeire, Thomas C. & Ziebarth, Nicolas R., 2023, "How do low-income enrollees in the affordable care act marketplaces respond to cost sharing?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 23-049.
• Clement E. Bohr & Charles A. Holt & Alexandra V. Schubert, 2023, "A behavioral study of Roth versus traditional retirement savings accounts," ECON - Working Papers, Department of Economics - University of Zurich, number 440, Nov.

2022

• Mukherjee, Sacchidananda, 2022, "Trends and Patterns of Tax Expenditures on Union Taxes in India," Working Papers, National Institute of Public Finance and Policy, number 22/380, Apr.
• Federico Revelli & Tsung-Sheng Tsai & Roberto Zotti, 2022, "Fiscal externalities in multilevel tax structures: Evidence from concurrent income taxation," Working Papers, National Taiwan University, Department of Economics, number 2201, Jan, revised Jan 2022.
• Ben Conigrave & Philip Hemmings, 2022, "Making Norway’s housing more affordable and sustainable," OECD Economics Department Working Papers, OECD Publishing, number 1711, Apr, DOI: 10.1787/c740833e-en.
• David Crowe & Jörg Haas & Valentine Millot & Łukasz Rawdanowicz & Sébastien Turban, 2022, "Population ageing and government revenue: Expected trends and policy considerations to boost revenue," OECD Economics Department Working Papers, OECD Publishing, number 1737, Dec, DOI: 10.1787/9ce9e8e3-en.
• Falilou Fall, 2022, "Strengthening the tax system to reduce inequalities and increase revenues in South Africa," OECD Economics Department Working Papers, OECD Publishing, number 1745, Dec, DOI: 10.1787/9857a89a-en.
• Christian P R Schmid & Nicolas Schreiner & Alois Stutzer, 2022, "Transfer Payment Systems and Financial Distress: Insights from Health Insurance Premium Subsidies," Journal of the European Economic Association, European Economic Association, volume 20, issue 5, pages 1829-1858.
• Katrine Jakobsen & Thomas H Jørgensen & Hamish Low, 2022, "Fertility and Family Labor Supply," Economics Series Working Papers, University of Oxford, Department of Economics, number 965, Mar.
• H. Xavier Jara & Lourdes Montesdeoca & Iva Tasseva, 2022, "The Role of Automatic Stabilizers and Emergency Tax–Benefit Policies During the COVID-19 Pandemic: Evidence from Ecuador," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), volume 34, issue 6, pages 2787-2809, December, DOI: 10.1057/s41287-021-00490-1.
• Di Caro, Paolo & Figari, Francesco & Fiorio, Carlo & Manzo, Marco & Riganti, Andrea, 2022, "One step forward and three steps back: pros and cons of a flat tax reform," MPRA Paper, University Library of Munich, Germany, number 113684, Jul.
• Astarita, Caterina & Alcidi, Cinzia, 2022, "Did the COVID-19 pandemic impact income distribution?," MPRA Paper, University Library of Munich, Germany, number 113851, Jul.
• Nakatani, Ryota, 2022, "Optimal fiscal policy in the automated economy," MPRA Paper, University Library of Munich, Germany, number 115003, Oct.
• Chakravarty, Satya R. & Sarkar, Palash, 2022, "A synthesis of local and effective tax progressivity measurement," MPRA Paper, University Library of Munich, Germany, number 115180, Oct.
• H, Gopi & B R, Annappa & E U, Ashok, 2022, "Socio-Economic Status and Utilization of PM-KISAN Financial Assistance: An Empirical Analysis of Davanagere District Beneficiaries in Karnataka," MPRA Paper, University Library of Munich, Germany, number 118662, Aug, revised 04 Aug 2022.
• Jaroslav Vostatek, 2022, "Czech Monetary and Fiscal Policies: Big Deficits and Challenges," ACTA VSFS, University of Finance and Administration, volume 16, issue 2, pages 173-204.
• Jarmila Rybová & Iveta Sekničková, 2022, "Comparison of the European Union Member States in the Field of Social Insurance in the Period 2007-2019," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2022, issue 3, pages 23-47, DOI: 10.18267/j.efaj.274.
• Jan Hájek & Cecília Olexová, 2022, "Comparing Personal Income Tax Gap in the Czech Republic and Slovakia," Politická ekonomie, Prague University of Economics and Business, volume 2022, issue 1, pages 27-50, DOI: 10.18267/j.polek.1341.
• Henrik Kleven, 2022, "The EITC and the Extensive Margin: A Reappraisal," Working Papers, Princeton University. Economics Department., number 2022-14, Sep.
• Luca Papi, 2022, "La riqualificazione del patrimonio edilizio: un bilancio delle recenti misure di incentivazione (The renovation of the building stock: an assessment of the recent incentive measures)," Moneta e Credito, Economia civile, volume 75, issue 300, pages 491-509.
• George Kudrna & John Piggott & Phitawat Poonpolkul, 2022, "Extending Pension Policy in Emerging Asia: An Overlapping-Generations Model Analysis for Indonesia," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 171, Jan.
• Glenn P. Jenkins & Owotomiwa C. Olubamiro & Mikhail Miklyaev, 2022, "Cost-Benefit Analysis of Tax Incentives in Serbia," Development Discussion Papers, JDI Executive Programs, number 2022-01, Apr.
• Glenn P. Jenkins & Owotomiwa C. Olubamiro & Mikhail Miklyaev, 2022, "Cost-Benefit Analysis of Tax Incentives in Serbia," Development Discussion Papers, JDI Executive Programs, number 2022-01, Apr.
• Ferey, Antoine & Lockwood, Benjamin & Taubinsky, Dmitry, 2022, "Sufficient Statistics for Nonlinear Tax Systems with General Across-income Heterogeneity," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 360, Dec.
• John Bailey Jones & Yue Li, 2022, "Online Appendix to "Social Security Reform with Heterogeneous Mortality"," Online Appendices, Review of Economic Dynamics, number 21-214.
• John Bailey Jones & Yue Li, 2022, "Code and data files for "Social Security Reform with Heterogeneous Mortality"," Computer Codes, Review of Economic Dynamics, number 21-214, revised .
• Ahmad Nawaz & Muhammad Shakeel & Sadia Mushtaq, 2022, "Unemployment, Governance And Migration Flows In Pakistan," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), volume 11, issue 2, pages 31-43, June.
• Hyun Son, 2022, "The Distributional Impacts of Fiscal Policy: The Case of the Philippines," ADB Economics Working Paper Series, Asian Development Bank, number 662, Jun.
• Oumarou Zallé, 2022, "Natural Resource Dependence, Corruption, and Tax Revenue Mobilization," Journal of Economic Integration, Center for Economic Integration, Sejong University, volume 37, issue 2, pages 316-336, DOI: 10.11130/jei.2022.37.2.316.
• Hyun Seok Kim, 2022, "Effects of Rising Base Rates on Major Manufacturing Industries and Policymaking," i-KIET Issues and Analysis, Korea Institute for Industrial Economics and Trade, number 22/1, Apr.
• Yasue Hakata, 2022, "Do People Smooth their After-Tax Income? Evidence from Japanese Local Tax," Bulletin of Applied Economics, Risk Market Journals, volume 9, issue 2, pages 147-158.
• Sokolov, Ilya (Соколов, Илья) & Belev, Sergey (Белев, Сергей) & Deryugin, Alexander (Дерюгин, Александр) & Leonov, Elisey (Леонов, Елисей) & Vekerle, Konstantin (Векерле, Константин), 2022, "Distributional Analysis Of The Tax Burden On Individuals In The Russian Federation
  [Анализ Распределения Налогового Бремени На Физические Лица В Российской Федерации]," Working Papers, Russian Presidential Academy of National Economy and Public Administration, number w20220311, Nov.
• Derek Messacar, 2022, "Labor Supply Responses to Income Taxation among Older Couples: Evidence from a Canadian Reform," Cahiers de recherche / Working Papers, Institut sur la retraite et l'épargne / Retirement and Savings Institute, number 10.
• Gabrielle Pepin, 2022, "How Would a Permanently Refundable Child and Dependent Care Credit Affect Eligibility, Benefits, and Incentives?," Public Finance Review, , volume 50, issue 1, pages 33-61, January, DOI: 10.1177/10911421221092053.
• Michel Strawczynski & Oren Tirosh, 2022, "Government Welfare Policy Under a Skilled-Biased Technological Change," Public Finance Review, , volume 50, issue 5, pages 515-557, September, DOI: 10.1177/10911421221117713.
• Gaurav Datt & Ranjan Ray & Christopher Teh, 2022, "Progressivity and redistributive effects of income taxes: evidence from India," Empirical Economics, Springer, volume 63, issue 1, pages 141-178, July, DOI: 10.1007/s00181-021-02144-x.
• Tuomas Matikka & Tuuli Paukkeri, 2022, "Does sending letters increase the take-up of social benefits? Evidence from a new benefit program," Empirical Economics, Springer, volume 63, issue 6, pages 3253-3287, December, DOI: 10.1007/s00181-022-02230-8.
• Satya R. Chakravarty & Palash Sarkar, 2022, "Inequality minimising subsidy and taxation," Economic Theory Bulletin, Springer;Society for the Advancement of Economic Theory (SAET), volume 10, issue 1, pages 53-67, May, DOI: 10.1007/s40505-022-00218-2.
• Claudio Socci & Silvia D’Andrea & Stefano Deriu & Rosita Pretaroli & Francesca Severini, 2022, "Does the Personal Income Flat Tax fit with Economic Growth and Inequality in Italy?," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), volume 8, issue 3, pages 523-548, November, DOI: 10.1007/s40797-021-00149-0.
• Dimitra Ntertsou & Christos Galanos & Konstantinos Liapis, 2022, "Degree of Personal Income Taxation Convergence in the Eurozone," Springer Proceedings in Business and Economics, Springer, in: Pantelis Sklias & Persefoni Polychronidou & Anastasios Karasavvoglou & Victoria Pistikou & Nikolaos , "Business Development and Economic Governance in Southeastern Europe", DOI: 10.1007/978-3-031-05351-1_22.
• Aikaterini Tsisinou & Giannoula Florou, 2022, "Greek Taxation Revenues Before and After the Economic Crisis," Springer Proceedings in Business and Economics, Springer, in: Pantelis Sklias & Persefoni Polychronidou & Anastasios Karasavvoglou & Victoria Pistikou & Nikolaos , "Business Development and Economic Governance in Southeastern Europe", DOI: 10.1007/978-3-031-05351-1_23.
• Luisa Fuster, 2022, "Macroeconomic and distributive effects of increasing taxes in Spain," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 13, issue 4, pages 613-648, December, DOI: 10.1007/s13209-022-00269-5.
• Michael Christl & Silvia De Poli & Dénes Kucsera & Hanno Lorenz, 2022, "COVID-19 and (gender) inequality in income: the impact of discretionary policy measures in Austria," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, volume 158, issue 1, pages 1-17, December, DOI: 10.1186/s41937-022-00084-6.
• Dénes Kucsera & Hanno Lorenz & Wolfgang Nagl, 2022, "Die Entwicklung der Mittelschicht in Österreich und Deutschland
  [The Development of the Middle Class in Austria and Germany]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 102, issue 10, pages 789-794, October, DOI: 10.1007/s10273-022-3293-2.
• Katja Rietzler, 2022, "Steuertarif nicht der richtige Hebel für gezielte Entlastungen
  [Tax Rate not the Right Lever for Targeted Relief]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 102, issue 10, pages 749-752, October, DOI: 10.1007/s10273-022-3301-6.
• Steffen J. Roth, 2022, "Das Ehegattensplitting steht der Erwerbstätigkeit von Frauen nicht im Weg
  [The Taxation of Couples in Germany Does Not Prevent Women from Working]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 102, issue 12, pages 965-970, December, DOI: 10.1007/s10273-022-3347-5.
• Manfred Rose, 2022, "Besteuerung thesaurierter Unternehmensgewinne und Einkünfte aus Kapitalvermögen
  [Taxation of Retained Profits of Enterprises and Income from Capital Assets]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 102, issue 7, pages 534-539, July, DOI: 10.1007/s10273-022-3227-z.
• Benjamin Fischer & Carl-Friedrich Elmer, 2022, "Entfernungspauschale nicht anheben, sondern reformieren!
  [Do not raise the commuting allowance, but reform it!]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 102, issue 8, pages 574-575, August, DOI: 10.1007/s10273-022-3244-y.
• Nadine Riedel, 2022, "Kalte Progression: Von den Vorteilen des Nichtstuns
  [Cold progression: The merits of doing nothing]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 102, issue 9, pages 660-660, September, DOI: 10.1007/s10273-022-3281-6.
• Andrea Bernardi & Andrea Cori & Mattia Granata & Keti Lelo & Salvatore Monni, 2022, "Rescuing firms in a co-operative way: worker buyouts in Italy," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 10, issue 1, pages 242-260, September, DOI: 10.9770/jesi.2022.10.1(13).
• Kevin Spiritus & Etienne Lehmann & Sander Renes & Floris T. Zoutman, 2022, "Optimal Taxation with Multiple Incomes and Types," TEPP Working Paper, TEPP, number 2022-01.
• Kevin Spiritus, 2022, "Optimal Commodity Taxation Under Non-linear Income Taxation," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 22-018/VI, Feb.
• Lisa Marie Timm & Massimo Giuliodori & Paul Muller, 2022, "Tax incentives for high skilled migrants: evidence from a preferential tax scheme in the Netherlands," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 22-068/V, Sep.
• Kevin Spiritus, 2022, "Optimal Commodity Taxation When Households Earn Multiple Incomes," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 22-082/VI, Nov.
• Matti Viren, 2022, "The fiscal consequences of immigration: a study of local governments’ expenditures," Discussion Papers, Aboa Centre for Economics, number 151, May.
• Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem, 2022, "How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan," The Review of Economics and Statistics, MIT Press, volume 104, issue 1, pages 116-132, March, DOI: 10.1162/rest_a_00929.
• Marinho Bertanha & Andrew H. McCallum & Alexis Payne & Nathan Seegert, 2022, "Bunching estimation of elasticities using Stata," Stata Journal, StataCorp LLC, volume 22, issue 3, pages 597-624, September, DOI: 10.1177/1536867X221124534.
• Jacob Bastian & Lance Lochner, 2022, "The Earned Income Tax Credit and Maternal Time Use: More Time Working and Less Time with Kids?," Journal of Labor Economics, University of Chicago Press, volume 40, issue 3, pages 573-611, DOI: 10.1086/717729.
• Naomi Feldman & Ori Heffetz, 2022, "A Grant to Every Citizen: Survey Evidence of the Impact of a Direct Government Payment in Israel," National Tax Journal, University of Chicago Press, volume 75, issue 2, pages 229-263, DOI: 10.1086/719449.
• Matías Strehl Pessina, 2022, "Sectores de altos ingresos y preferencias por redistribución," Documentos de Trabajo (working papers), Instituto de Economía - IECON, number 22-15, Sep.
• Verónica Amarante & Federico Scalese, 2022, "La respuesta fiscal frente al COVID-19 en Uruguay," Documentos de Trabajo (working papers), Instituto de Economía - IECON, number 22-17, Dec.
• David Cano Ortiz, 2022, "Pensions and informality in a structuralist dual-economy model," Department of Economics University of Siena, Department of Economics, University of Siena, number 892, Nov.
• Omodero Cordelia Onyinyechi, 2022, "The Effects of Corporate and Individual Income Taxes on A gricultural Development in Nigeria," Folia Oeconomica Stetinensia, Sciendo, volume 22, issue 2, pages 168-179, December, DOI: 10.2478/foli-2022-0024.
• Omodero Cordelia Onyinyechi & Ajetumobi Opeyemi, 2022, "Direct Taxes and Agricultural Finance," Folia Oeconomica Stetinensia, Sciendo, volume 22, issue 2, pages 180-192, December, DOI: 10.2478/foli-2022-0025.
• Kalus Jeremiasz & Žukovskis Jan & Punda Aleksander, 2022, "Taxation of Individual Activity in Europe: Case Study of Poland, Lithuania, Ukraine," Management Theory and Studies for Rural Business and Infrastructure Development, Sciendo, volume 44, issue 3, pages 302-312, September, DOI: 10.15544/mts.2022.31.
• Kantšukov Mark & Sander Priit, 2022, "Optimal Holding Period of an Investment Property Under Different Systems of Income Taxation – An Individual Investor’s Perspective," Real Estate Management and Valuation, Sciendo, volume 30, issue 3, pages 12-29, September, DOI: 10.2478/remav-2022-0018.
• Bíró, Anikó & Branyiczki, Réka & Lindner, Attila & Márk, Lili & Prinz, Daniel, 2022, "Firm Heterogeneity and the Impact of Payroll Taxes," Policy Research Working Paper Series, The World Bank, number 10265, Dec.
• Michael Christl & Silvia De Poli & Janos Varga, 2022, "Reducing the income tax burden for households with children: an assessment of the child tax credit reform in Austria," Fiscal Studies, John Wiley & Sons, volume 43, issue 2, pages 151-177, June, DOI: 10.1111/1475-5890.12295.
• Advani, Arun & Burgherr, David & Summers, Andy, 2022, "Taxation and Migration by the Super-Rich," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1427.
• Goldfayn-Frank, Olga & Lewis, Vivien & Wehrhöfer, Nils, 2022, "Spending effects of child-related fiscal transfers," Discussion Papers, Deutsche Bundesbank, number 26/2022.
• Naape, Baneng, 2022, "South African Taxpayers Perceptions towards E-Filing," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 6, issue 2, pages 21-41, DOI: 10.1991/jefa.v6i2.a53.
• Christl, Michael & De Poli, Silvia & Figari, Francesco & Hufkens, Tine & Leventi, Chrysa & Papini, Andrea & Tumino, Alberto, 2022, "Monetary compensation schemes during the COVID-19 pandemic: Implications for household incomes, liquidity constraints and consumption across the EU," GLO Discussion Paper Series, Global Labor Organization (GLO), number 1082.
• Kranzusch, Peter & Stamm, Isabell & Schneck, Stefan & Kay, Rosemarie, 2022, "Unternehmensveräußerungen: Verbreitung, Gewinne und Trends," Daten und Fakten, Institut für Mittelstandsforschung (IfM) Bonn, number 32.
• Eichfelder, Sebastian & Noack, Mona & Noth, Felix, 2022, "The impact of financial transaction taxes on stock markets: Short-run effects, long-run effects, and reallocation of trading activity," IWH Discussion Papers, Halle Institute for Economic Research (IWH), number 12/2022.
• Beznoska, Martin, 2022, "Stellungnahme zum "Entwurf eines Steuerentlastungsgesetzes 2022": Stellungnahme zur öffentlichen Anhörung im Finanzausschuss des Deutschen Bundestags," IW-Reports, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 18/2022.
• Beznoska, Martin & von Haldenwang, Christian & Schüler, Ruth M., 2022, "Steuervergünstigungen in den OECD-Ländern: Erkenntnisse aus der Global Tax Expenditures Database," IW-Reports, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 34/2022.
• Beznoska, Martin & Hentze, Tobias & Kauder, Björn, 2022, "Automatische Inflationsanpassung auch bei Lohn- und Einkommensteuer: Stellungnahme für den Finanzausschuss des Schleswig-Holsteinischen Landtags zum Antrag der Fraktion der FDP, Drucksache 20/253," IW-Reports, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 66/2022.
• Bublitz, Elisabeth & Jäger, Julian & Wang, Hequn & Beblo, Miriam & Lohmann, Henning, 2022, "Where do I stand in the EU? Income comparisons and perceptions," WiSo-HH Working Paper Series, University of Hamburg, Faculty of Business, Economics and Social Sciences, WISO Research Laboratory, number 66.
• Kazuhiko Sumiya & Jesper Bagger, 2022, "Income Taxes, Gross Hourly Wages, and the Anatomy of Behavioral Responses: Evidence from a Danish Tax Reform," Economics Working Papers, Department of Economics and Business Economics, Aarhus University, number 2022-03, Aug.
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• Anders Jensen, 2022, "Employment Structure and the Rise of the Modern Tax System," American Economic Review, American Economic Association, volume 112, issue 1, pages 213-234, January, DOI: 10.1257/aer.20191528.
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• Thomas Blanchet & Lucas Chancel & Amory Gethin, 2022, "Why Is Europe More Equal than the United States?," American Economic Journal: Applied Economics, American Economic Association, volume 14, issue 4, pages 480-518, October, DOI: 10.1257/app.20200703.
• Christopher Busch & David Domeij & Fatih Guvenen & Rocio Madera, 2022, "Skewed Idiosyncratic Income Risk over the Business Cycle: Sources and Insurance," American Economic Journal: Macroeconomics, American Economic Association, volume 14, issue 2, pages 207-242, April, DOI: 10.1257/mac.20190019.
• Fabian Kindermann & Dirk Krueger, 2022, "High Marginal Tax Rates on the Top 1 Percent? Lessons from a Life-Cycle Model with Idiosyncratic Income Risk," American Economic Journal: Macroeconomics, American Economic Association, volume 14, issue 2, pages 319-366, April, DOI: 10.1257/mac.20150170.
• Demian Pouzo & Ignacio Presno, 2022, "Optimal Taxation with Endogenous Default under Incomplete Markets," American Economic Journal: Macroeconomics, American Economic Association, volume 14, issue 3, pages 1-41, July, DOI: 10.1257/mac.20160101.
• Alisa Tazhitdinova, 2022, "Increasing Hours Worked: Moonlighting Responses to a Large Tax Reform," American Economic Journal: Economic Policy, American Economic Association, volume 14, issue 1, pages 473-500, February, DOI: 10.1257/pol.20190786.
• Jouko Verho & Kari Hämäläinen & Ohto Kanninen, 2022, "Removing Welfare Traps: Employment Responses in the Finnish Basic Income Experiment," American Economic Journal: Economic Policy, American Economic Association, volume 14, issue 1, pages 501-522, February, DOI: 10.1257/pol.20200143.
• Naomi Hausman & Tamar Ramot-Nyska & Noam Zussman, 2022, "Homeownership, Labor Supply, and Neighborhood Quality," American Economic Journal: Economic Policy, American Economic Association, volume 14, issue 2, pages 193-230, May, DOI: 10.1257/pol.20200177.
• Damon Jones & Ioana Marinescu, 2022, "The Labor Market Impacts of Universal and Permanent Cash Transfers: Evidence from the Alaska Permanent Fund," American Economic Journal: Economic Policy, American Economic Association, volume 14, issue 2, pages 315-340, May, DOI: 10.1257/pol.20190299.
• Laurent Simula & Alain Trannoy, 2022, "Gini and Optimal Income Taxation by Rank," American Economic Journal: Economic Policy, American Economic Association, volume 14, issue 3, pages 352-379, August, DOI: 10.1257/pol.20200272.
• Marius Brülhart & Jonathan Gruber & Matthias Krapf & Kurt Schmidheiny, 2022, "Behavioral Responses to Wealth Taxes: Evidence from Switzerland," American Economic Journal: Economic Policy, American Economic Association, volume 14, issue 4, pages 111-150, November, DOI: 10.1257/pol.20200258.
• Elizabeth Linos & Allen Prohofsky & Aparna Ramesh & Jesse Rothstein & Matthew Unrath, 2022, "Can Nudges Increase Take-Up of the EITC? Evidence from Multiple Field Experiments," American Economic Journal: Economic Policy, American Economic Association, volume 14, issue 4, pages 432-452, November, DOI: 10.1257/pol.20200603.
• Emmanuel Saez & Gabriel Zucman, 2022, "Wealth Taxation: Lessons from History and Recent Developments," AEA Papers and Proceedings, American Economic Association, volume 112, pages 58-62, May, DOI: 10.1257/pandp.20221055.
• Annette Alstadsæter & Marie Bjørneby & Wojciech Kopczuk & Simen Markussen & Knut Røed, 2022, "Saving Effects of a Real-Life Imperfectly Implemented Wealth Tax: Evidence from Norwegian Micro Data," AEA Papers and Proceedings, American Economic Association, volume 112, pages 63-67, May, DOI: 10.1257/pandp.20221056.
• Anna Aizer & Hilary Hoynes & Adriana Lleras-Muney, 2022, "Children and the US Social Safety Net: Balancing Disincentives for Adults and Benefits for Children," Journal of Economic Perspectives, American Economic Association, volume 36, issue 2, pages 149-174, Spring, DOI: 10.1257/jep.36.2.149.
• Desislava Zheleva Kalcheva, 2022, "How To Increase Local Revenue In Bulgaria - Mission (Im)Possible?," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 29, pages 101-121, June, DOI: 10.47743/rebs-2022-1-0006.
• Xiaofeng Dai & Alexander I. Pogorletskiy & Elena N. Timchenko, 2022, "Critical Analysis of the Significance of Tax Incentives for the Cultural Industry in the Pre-digital Era and in the Context of Digitalization," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 21, issue 1, pages 152-186, DOI: http://dx.doi.org/10.15826/vestnik..
• Cordelia O. Omodero, 2022, "Assessment of the Impact of Direct Taxes on Public Investment in Agriculture in Nigeria," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 21, issue 1, pages 6-20, DOI: http://dx.doi.org/10.15826/vestnik..
• Michal Krajňák, 2022, "Quo Vadis Tax and Levy Burden of Wages in the Czech Republic? Tax Reform in 2022," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 1, pages 25-39, DOI: https://doi.org/10.15826/jtr.2022.8.
• Andrey A. Pugachev, 2022, "Taxation-Based Indicators as a Measure of Income Inequality in Russian Regions," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 1, pages 40-53, DOI: https://doi.org/10.15826/jtr.2022.8.
• Stoyan Tanchev, 2022, "Determinants of the Proportional Income Tax Revenue: A Comparative Assessment of Russia and Bulgaria," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 1, pages 54-68, DOI: https://doi.org/10.15826/jtr.2022.8.
• Arun Sharma & Renuka Sharma, 2022, "Exploring Tax Decision Factors: A Perspective from North Indian Tax Practitioners," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 3, pages 285-297, DOI: https://doi.org/10.15826/jtr.2022.8.
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• Mohammed Saleh Al-Maghrebi & Noor Sharoja Sapiei & Mazni Abdullah, 2022, "Power, Trust and Transparency as Determinant Factors of Tax Compliance: A Systematic Review," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 3, pages 312-335, DOI: https://doi.org/10.15826/jtr.2022.8.
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• Maryna Pravdiuk, 2022, "Land Tax In The Structure Of The Tax System Of Ukraine," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 3, issue 1, DOI: 10.30525/2661-5150/2022-1-22.
• Natalia Koval, 2022, "Features Of Accounting And Taxation Of Income Of Members Of The Farm And Employees," Three Seas Economic Journal, Publishing house "Baltija Publishing", volume 3, issue 2, DOI: 10.30525/2661-5150/2022-2-12.
• Philipp Krug, 2022, "Optimal Estate Taxation: More (about) Heterogeneity across Dynasties," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 217, May.
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• Ernst Fehr & Thomas Epper & Julien Senn, 2022, "Social Preferences and Redistributive Politics," CESifo Working Paper Series, CESifo, number 9545.
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• Katrine Marie Jakobsen & Thomas H. Jørgensen & Hamish Low & Katrine Marie Jakobsen, 2022, "Fertility and Family Labor Supply," CESifo Working Paper Series, CESifo, number 9750.
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• Marie-Noëlle Lefebvre & Etienne Lehmann & Michaël Sicsic, 2022, "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," CESifo Working Paper Series, CESifo, number 9879.
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• Bjorvatn, Kjetil & Ferris, Denise & Gulesci, Selim & Nasgowitz, Arne & Somville, Vincent & Vandewalle, Lore, 2022, "Childcare, labor supply, and business development: Experimental evidence from Uganda," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 17243, Apr.
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• Caterina Astarita & Francesco Purificato & Giuseppina Chiara Talamo, 2022, "The Contribution of the Tax and Transfers System to Poverty in Italy," Applied Economics Quarterly (formerly: Konjunkturpolitik), Duncker & Humblot GmbH, Berlin, volume 68, issue 4, pages 231-255, DOI: 10.3790/aeq.68.4.231.
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• Richard Iyere Oghuma & Damilola Felix Eluyela & Francis O. Iyoha, 2022, "Investigating the Dynamic Nexus between Non-Oil Taxes and Economic Growth in Nigeria: An ARDL Approach," International Journal of Energy Economics and Policy, Econjournals, volume 12, issue 5, pages 498-504, September.
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