Research classified by Journal of Economic Literature (JEL) codes

2023

• 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, DOI: 10.1162/rest_a_01511.
• 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, IZA Network @ LISER, number 16050, Mar.
• Barigozzi, Francesca & Cremer, Helmuth & Thibault, Emmanuel, 2023, "The Motherhood Wage and Income Traps," IZA Discussion Papers, IZA Network @ LISER, 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, IZA Network @ LISER, 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, IZA Network @ LISER, number 16129, May.
• Herault, Nicolas & Jenkins, Stephen P., 2023, "Redistribution, Horizontal Inequity, and Reranking: Direct Taxation in the UK, 1977–2020," IZA Discussion Papers, IZA Network @ LISER, number 16587, Nov.
• Kaas, Leo & Lalé, Etienne & Siassi, Nawid, 2023, "Job Ladder and Wealth Dynamics in General Equilibrium," IZA Discussion Papers, IZA Network @ LISER, number 16664, Dec.
• Can, Ege & Fossen, Frank M., 2023, "Income Taxation and Hours Worked in Different Types of Entrepreneurship," IZA Discussion Papers, IZA Network @ LISER, 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.
• Marko Ledić & Ivica Rubil & Ivica Urban, 2023, "Tax progressivity and social welfare with a continuum of inequality views," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 5, pages 1266-1296, October, DOI: 10.1007/s10797-022-09752-y.
• Nikolay Angelov & Daniel Waldenström, 2023, "The impact of Covid-19 on economic activity: evidence from administrative tax registers," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 6, pages 1718-1746, December, DOI: 10.1007/s10797-023-09780-2.
• Georges Casamatta, 2023, "On the desirability of taxing bequests," Journal of Economics, Springer, volume 138, issue 3, pages 195-219, April, DOI: 10.1007/s00712-022-00809-4.
• 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.
• Per Engström & Johannes Hagen & Edvard Johansson, 2023, "Estimating tax noncompliance among the self-employed—evidence from pleasure boat registers," Small Business Economics, Springer, volume 61, issue 4, pages 1747-1771, December, DOI: 10.1007/s11187-023-00749-3.
• Matteo Ghilardi & Roy Zilberman, 2023, "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Working Papers, Lancaster University Management School, Economics Department, number 387012802.
• Rose Manfred, 2023, "Reform des Einkommensteuertarifs," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 72, issue 1, pages 1-24, May, DOI: 10.1515/zfwp-2023-2001.
• 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.
• Alexander Daminger, 2023, "Homeowner Subsidies and Suburban Living: Empirical Evidence from a Subsidy Repeal," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 79, issue 2, pages 111-145, DOI: 10.1628/fa-2023-0005.
• 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.
• Stefano Boscolo & Francesco Figari, 2023, "High Inflation and Wage Rigidity: The Implicit Response of the Italian Tax-Benefit System," Center for the Analysis of Public Policies (CAPP), Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi", number 0187, Nov.
• Akiko Nomura, 2023, "Sustainability of the Pension Systems and the Role of Private Pensions," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 19, issue 3, pages 1-36, September, DOI: 10.57520/prippr.19-3-3.
• 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.
• Daigo Nakata, 2023, "Emergency Economic Response and Evaluation in the COVID-19 Crisis," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 19, issue 4, pages 1-25, November, DOI: 10.57520/prippr.19-4-7.
• 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".
• John Guyton & Kara Leibel & Day Manoli & Ankur Patel & Mark Payne & Brenda Schafer, 2023, "The Effects of EITC Correspondence Audits on Low-Income Earners," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 38".
• Louis Kaplow, 2023, "Optimal Income Taxation and Charitable Giving," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 38".
• Janet Holtzblatt & Swati Joshi & Nora Cahill & William Gale, 2023, "Racial Disparities in the Income Tax Treatment of Marriage," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 38".
• 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".
• 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 U.S. Households," NBER Working Papers, National Bureau of Economic Research, Inc, number 31055, Mar.
• James R. Hines, Jr. & Daniel Schaffa, 2023, "Capital Gains Realizations," NBER Working Papers, National Bureau of Economic Research, Inc, number 31059, Mar.
• Amy Finkelstein & Casey C. McQuillan & Owen M. Zidar & Eric Zwick, 2023, "The Health Wedge and Labor Market Inequality," NBER Working Papers, National Bureau of Economic Research, Inc, number 31091, Mar.
• Brandon Enriquez & Damon Jones & Ernest V. Tedeschi, 2023, "The Short-Term Labor Supply Response to the Expanded Child Tax Credit," NBER Working Papers, National Bureau of Economic Research, Inc, number 31110, Apr.
• Andrew Garin & Emilie Jackson & Dmitri K. Koustas & Alicia Miller, 2023, "The Evolution of Platform Gig Work, 2012-2021," NBER Working Papers, National Bureau of Economic Research, Inc, number 31273, May.
• Louis Kaplow, 2023, "Optimal Income Taxation and Charitable Giving," NBER Working Papers, National Bureau of Economic Research, Inc, number 31752, Oct.
• Roger H. Gordon, 2023, "Fiscal Federalism and the Role of the Income Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 31755, Oct.
• Janet Holtzblatt & Swati Joshi & Nora R. Cahill & William Gale, 2023, "Racial Disparities in the Income Tax Treatment of Marriage," NBER Working Papers, National Bureau of Economic Research, Inc, number 31805, Oct.
• Benjamin Ching, 2023, "Tax and Transfer Progressivity in New Zealand: Part 1 Methodology," Treasury Analytical Notes Series, New Zealand Treasury, number an23/02, Apr.
• Benjamin Ching & Chelsey Reid & Luke Symes, 2023, "Tax and Transfer Progressivity in New Zealand: Part 2 Results," Treasury Analytical Notes Series, New Zealand Treasury, number an23/03, Apr.
• Christophe André & Orsetta Causa & Emilia Soldani & Douglas Sutherland & Filiz Unsal, 2023, "Promoting gender equality to strengthen economic growth and resilience," OECD Economics Department Working Papers, OECD Publishing, number 1776, Nov, DOI: 10.1787/54090c29-en.
• Christophe André & Orsetta Causa & Emilia Soldani & Douglas Sutherland & Filiz Unsal, 2023, "Promouvoir l'égalité des genres pour renforcer la croissance économique et la résilience," OECD Economics Department Working Papers, OECD Publishing, number 1776, Nov, DOI: 10.1787/d1f7a204-fr.
• Tim Bulman, 2023, "A better performing labour market for inclusive convergence in Croatia," OECD Economics Department Working Papers, OECD Publishing, number 1784, Dec, DOI: 10.1787/cafd17cd-en.
• Grégoire Garsous & Donal Smith & Dylan Bourny, 2023, "The climate implications of government support in aluminium smelting and steelmaking: An Empirical Analysis," OECD Trade Policy Papers, OECD Publishing, number 276, Oct, DOI: 10.1787/178ed034-en.
• 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.
• Gabbuti, Giacomo & Morelli, Salvatore, 2023, "Wealth, Inheritance, and Concentration: An ‘Old’ New Perspective on Italy and its Regions from Unification to the Great War," SocArXiv, Center for Open Science, number 5psha, Nov, DOI: 10.31219/osf.io/5psha.
• Hiroki Kato & Tsuyoshi Goto & Youngrok Kim, 2023, "Tax-Price Elasticities of Charitable Giving and Selection of Declaration: Panel Study of South Korea," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 23-05, Mar.
• Juergen Jung & Chung Tran, 2023, "Health Risk, Insurance, and Optimal Progressive Income Taxation," Journal of the European Economic Association, European Economic Association, volume 21, issue 5, pages 2043-2097.
• Chiara Canta & Helmuth Cremer, 2023, "Asymmetric information, strategic transfers, and the design of long-term care policies," Oxford Economic Papers, Oxford University Press, volume 75, issue 1, pages 117-141.
• Arun Advani & Helen Hughson & Andy Summers, 2023, "How much tax do the rich really pay? Evidence from the UK," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, volume 39, issue 3, pages 406-437.
• Andrew Barr & Jonathan Eggleston & Alexander A Smith, 2023, "Investing in Infants: the Lasting Effects of Cash Transfers to New Families," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 137, issue 4, pages 2539-2583.
• 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.
• Janusz Kud³a & Robert Kruszewski & Maciej Dudek & Konrad Walczyk, 2023, "The impact of bequest taxation on savings and transfers," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 18, issue 2, pages 333-365, June, DOI: 10.24136/eq.2023.010.
• 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.
• Botos, Katalin, 2023, "Inflation and finance," Public Finance Quarterly, Corvinus University of Budapest, volume 69, issue 4, pages 84-94, DOI: https://doi.org/10.35551/PFQ_2023_4.
• 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.
• La, Jung Joo, 2023, "Macroeconomic effects of basic income funded by land holding tax," MPRA Paper, University Library of Munich, Germany, number 116151, Jan.
• Cerami, Alfio, 2023, "Self-Undermining Policy Feedback and Social Policy Making in Iraq," MPRA Paper, University Library of Munich, Germany, number 116381, Feb.
• Whelan, Karl, 2023, "US Taxation of Gambling Winnings and Incentives to Bet," MPRA Paper, University Library of Munich, Germany, number 116922, Feb.
• Ekpeyong, Paul & Adewoyin, David, 2023, "Financial development, taxation and economic growth in sub-sahara africa," MPRA Paper, University Library of Munich, Germany, number 117739, Jun.
• Emin Efecan Aktaş, 2023, "How Tax Wedge of Low and Upper-income Households Affects Income Distribution: Findings from OECD Countries," Prague Economic Papers, Prague University of Economics and Business, volume 2023, issue 3, pages 246-272, DOI: 10.18267/j.pep.831.
• Diana Bílková & Vlastimil Beran & Filip Červenka, 2023, "Distribuce platů a procentní podíly nízkopříjmových zaměstnanců ve veřejném sektoru se zaměřením na první rok pandemie covid-19," Politická ekonomie, Prague University of Economics and Business, volume 2023, issue 5, pages 555-590, DOI: 10.18267/j.polek.1403.
• Amy Finkelstein & Casey McQuillan & Owen Zidar & Eric Zwick, 2023, "The Health Wedge and Labor Market Inequality," Working Papers, Princeton University. Economics Department., number 2023-01, Mar.
• Jonas Loebbing, 2023, "Redistributive Income Taxation with Directed Technical Change," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 420, Aug.
• Hasan Yosefizadeh & Farzaneh Khalili & Kamran Nadri, 2023, "Investigating the Effects of Taxation on the Profit of Bank Deposits on Inflation and GDP of Iran's Economy in the Form of a Dynamic General Equilibrium Model (DSGE)," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 10, issue 1, pages 59-88.
• Asa Ferguson & Liam Marshall & Jonathan C. Rork, 2023, "Understanding Forecasting Errors in State Personal Income Tax Revenues: The Role of Capital Gains," Public Finance Review, , volume 51, issue 5, pages 649-668, September, DOI: 10.1177/10911421231168724.
• Krassen Stanchev, 2023, "The Fate of Flat Tax in the EU countries," mBank - CASE Seminar Proceedings, CASE-Center for Social and Economic Research, number 0175, Dec.
• Sergio Beraldo & Enrico Colombatto, 2023, "Do People Really Dislike Wealth Taxes more than Other Types of Taxes? Evidence from a Survey-Experiment Representative of the Italian Population," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 671, Apr.
• 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.
• Maciej Dudek & Paweł Dudek & Konrad Walczyk, 2023, "Optimal Labour Income Taxation in Poland: The Case of High-Income Earners," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 1, pages 41-65.
• Seungjun Baek & Seongeun Kim & Tae-hwan Rhee & Wonmun Shin, 2023, "How effective are universal payments for raising consumption? Evidence from a natural experiment," Empirical Economics, Springer, volume 65, issue 5, pages 2181-2211, November, DOI: 10.1007/s00181-023-02410-0.
• Tii N. Nchofoung & Elvis Dze Achuo & Linda Julie Tiague Zanfack, 2023, "Exchange rate misalignment and revenue mobilisation: a global comparative evidence of trade openness thresholds," Indian Economic Review, Springer, volume 58, issue 2, pages 281-310, December, DOI: 10.1007/s41775-023-00201-z.
• Biung-Ghi Ju & Juan D. Moreno-Ternero, 2023, "Taxation behind the veil of ignorance," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 60, issue 1, pages 165-181, January, DOI: 10.1007/s00355-021-01344-9.
• Asen Ivanov, 2023, "Borda-optimal taxation of labour income," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 60, issue 3, pages 331-364, April, DOI: 10.1007/s00355-022-01411-9.
• Giacomo Gabbuti & Salvatore Morelli, 2023, "Wealth, Inheritance, and Concentration: An 'Old' New Perspective on Italy and its Regions from Unification to the Great War," LEM Papers Series, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy, number 2023/43, Nov.
• Zhiyang Jia & Bodil M. Larsen & Bård Lian & Runa Nesbakken & Odd E. Nygård & Thor O. Thoresen & Trine E. Vattø, 2023, "The LOTTE system of tax microsimulation models," Discussion Papers, Statistics Norway, Research Department, number 1009, Nov.
• Marie-No lle Lefebvre & Etienne Lehmann & Micha l Sicsic, 2023, "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter!," TEPP Working Paper, TEPP, number 2023-05.
• Maurice Dunaiski & Janne Tukiainen, 2023, "Does income transparency affect support for redistribution? Evidence from Finland's tax day," Discussion Papers, Aboa Centre for Economics, number 159, Feb.
• Wiji Arulampalam & Andrea Papini, 2023, "Tax Progressivity and Self-Employment Dynamics," The Review of Economics and Statistics, MIT Press, volume 105, issue 2, pages 376-391, March, DOI: 10.1162/rest_a_01046.
• Cremer, Helmuth & Barigozzi, Francesca & Thibault, Emmanuel, 2023, "The motherhood wage and income traps," TSE Working Papers, Toulouse School of Economics (TSE), number 23-1426, Apr.
• James Alm & Trey Dronyk-Trosper & Sean Larkin, 2023, "Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices," Working Papers, Tulane University, Department of Economics, number 2303, Apr.
• James Alm & Sebastian Leguizamon & Susane Leguizamon, 2023, "Race, Ethnicity, And Taxation Of The Family: The Many Shades Of The Marriage Penalty/Bonus," Working Papers, Tulane University, Department of Economics, number 2304, Apr.
• Ross Hickey & Brad Minaker & A. Abigail Payne & Joanne Roberts & Justin Smith, 2023, "The Effect of Tax Price on Donations: Evidence from Canada," National Tax Journal, University of Chicago Press, volume 76, issue 2, pages 291-315, DOI: 10.1086/724588.
• 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.
• Jonathan Meer & Joshua Witter, 2023, "Effects of the Earned Income Tax Credit for Childless Adults: A Regression Discontinuity Approach," Tax Policy and the Economy, University of Chicago Press, volume 37, issue 1, pages 175-198, DOI: 10.1086/724356.
• 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

• Jeffrey R. Brown & James M. Poterba & David P. Richardson, 2022, "Trends in Retirement and Retirement Income Choices by TIAA Participants: 2000–2018," NBER Working Papers, National Bureau of Economic Research, Inc, number 29946, Apr.
• Lucas Goodman & Katherine Lim & Bruce Sacerdote & Andrew Whitten, 2022, "Automatic Tax Filing: Simulating a Pre-Populated Form 1040," NBER Working Papers, National Bureau of Economic Research, Inc, number 30008, Apr.
• Isaac Delestre & Wojciech Kopczuk & Helen Miller & Kate Smith, 2022, "Top Income Inequality and Tax Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 30018, May.
• Annette Alstadsæter & Marie Bjørneby & Wojciech Kopczuk & Simen Markussen & Knut Røed, 2022, "Saving Effects of a Real-Life Imperfectly Implemented Net Wealth Tax: Evidence from Norwegian Micro Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 30031, May.
• Louis Kaplow, 2022, "Optimal Income Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 30199, Jul.
• James Cloyne & Joseba Martinez & Haroon Mumtaz & Paolo Surico, 2022, "Short-Term Tax Cuts, Long-Term Stimulus," NBER Working Papers, National Bureau of Economic Research, Inc, number 30246, Jul.
• Andrew C. Barr & Jonathan Eggleston & Alexander A. Smith, 2022, "Investing in Infants: The Lasting Effects of Cash Transfers to New Families," NBER Working Papers, National Bureau of Economic Research, Inc, number 30373, Aug.
• Jonathan Meer & Joshua Witter, 2022, "Effects of the Earned Income Tax Credit for Childless Adults: A Regression Discontinuity Approach," NBER Working Papers, National Bureau of Economic Research, Inc, number 30632, Nov.
• Daniel Keniston & Abigail Allison M. Peralta, 2022, "Taxes and the Labor Supply of the Stars," NBER Working Papers, National Bureau of Economic Research, Inc, number 30698, Dec.
• 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.