Research classified by Journal of Economic Literature (JEL) codes

2022

• 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 & Summers, Andy, 2022, "Measuring and taxing top incomes and wealth," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1403.
• 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.
• Hans Schytte Sigaard, 2022, "Labor Supply Responsiveness to Tax Reforms," Economics Working Papers, Department of Economics and Business Economics, Aarhus University, number 2022-04, Aug.
• Darapheak Tin & Chung Tran, 2022, "Lifecycle Earnings Risk and Insurance: New Evidence from Australia," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 2022-686, Mar.
• Thibaut Lamadon & Magne Mogstad & Bradley Setzler, 2022, "Imperfect Competition, Compensating Differentials, and Rent Sharing in the US Labor Market," American Economic Review, American Economic Association, volume 112, issue 1, pages 169-212, January, DOI: 10.1257/aer.20190790.
• 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.
• Felix Bierbrauer & Aleh Tsyvinski & Nicolas Werquin, 2022, "Taxes and Turnout: When the Decisive Voter Stays at Home," American Economic Review, American Economic Association, volume 112, issue 2, pages 689-719, February, DOI: 10.1257/aer.20171927.
• Pablo Balán & Augustin Bergeron & Gabriel Tourek & Jonathan L. Weigel, 2022, "Local Elites as State Capacity: How City Chiefs Use Local Information to Increase Tax Compliance in the Democratic Republic of the Congo," American Economic Review, American Economic Association, volume 112, issue 3, pages 762-797, March, DOI: 10.1257/aer.20201159.
• Michael Gelman & Shachar Kariv & Matthew D. Shapiro & Dan Silverman, 2022, "Rational Illiquidity and Consumption: Theory and Evidence from Income Tax Withholding and Refunds," American Economic Review, American Economic Association, volume 112, issue 9, pages 2959-2991, September, DOI: 10.1257/aer.20191385.
• 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.
• Sumarno Manrejo & Tri Yulaeli, 2022, "Tax Compliance Model Based on Taxpayers Planned Behavior in Indonesia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 8, issue 3, pages 298-311, DOI: https://doi.org/10.15826/jtr.2022.8.
• 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.
• Sebastian Siegloch & Nils Wehrhöfer & Tobias Etzel, 2022, "Spillover, Efficiency and Equity Effects of Regional Firm Subsidies," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 210, Nov.
• Dirk Krueger & Hanming Fang, 2022, "The Affordable Care Act After a Decade: Its Impact on the Labor Market and the Macro Economy," Annual Review of Economics, Annual Reviews, volume 14, issue 1, pages 453-494, August, DOI: 10.1146/annurev-economics-051420-11.
• 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.
• Marina Gómez-García & Ernesto Villanueva, 2022, "El efecto de los planes de pensiones de empresa sobre el ahorro privado de los hogares," Boletín Económico, Banco de España, issue 2/2022.
• Marina Gómez-García & Ernesto Villanueva, 2022, "The effect of workplace pension schemes on households' private savings," Economic Bulletin, Banco de España, issue 2/2022.
• Yuanyuan Gu & Jhorland Ayala-García, 2022, "Emigration and Tax Revenue," Documentos de trabajo sobre Economía Regional y Urbana, Banco de la Republica de Colombia, number 312, Jul, DOI: 10.32468/dtseru.312.
• Ludmila Fadejeva & Olegs Tkacevs, 2022, "The effectiveness of tax incentives to encourage private savings," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, volume 22, issue 2, pages 110-125.
• Gilbert Cette & Jimmy Lopez, 2022, "Promoting self‐employment: Does it create more employment and business activity?," LABOUR, CEIS, volume 36, issue 1, pages 94-114, March, DOI: 10.1111/labr.12211.
• Alex Kontoghiorghes, 2022, "Do personal taxes affect investment decisions and stock returns?," Bank of England working papers, Bank of England, number 988, Jul.
• Michel Strawczynski, 2022, "Cyclicality of Tax Expenditures: The Case of Israel," Bank of Israel Working Papers, Bank of Israel, number 2022.04, Jan.
• Broer Michael & Stöwhase Sven, 2022, "Der Kinderbonus und die Kompensations-zahlungen des Bundes: Verteilungswirkung auf die Gebietskörperschaften und Möglichkeit einer zielgenaueren Ausgestaltung," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 23, issue 2, pages 120-129, June, DOI: 10.1515/pwp-2021-0044.
• Tor Avishalom & Klick Jonathan, 2022, "When Should Governments Invest More in Nudging? Revisiting Benartzi et al. (2017)," Review of Law & Economics, De Gruyter, volume 18, issue 3, pages 347-376, November, DOI: 10.1515/rle-2021-0048.
• Nicoleta MIHAILA, 2022, "Evolution Of Tax Revenues From Direct Taxation In The Period 2008- 2020. An Analysis Romania Vs Eu Member States," Contemporary Economy Journal, Constantin Brancoveanu University, volume 7, issue 2, pages 128-138.
• Brendon, C., 2022, "Optimal Nonlinear Savings Taxation," Cambridge Working Papers in Economics, Faculty of Economics, University of Cambridge, number 2221, Mar.
• Golin, M. & Rauh, C., 2022, "The Impact of Fear of Automation," Cambridge Working Papers in Economics, Faculty of Economics, University of Cambridge, number 2269, Dec.
• Congressional Budget Office, 2022, "The Distribution of Household Income, 2019," Reports, Congressional Budget Office, number 58353, Nov.
• Congressional Budget Office, 2022, "CBO’s Use of the Income and Payroll Tax Offset in Its Budget Projections and Cost Estimates," Reports, Congressional Budget Office, number 58421, Oct.
• Ram Singh, 2022, "Do the Wealthy Underreport their Income? Analysing Relationship between Wealth and Reported Income in India," Working papers, Centre for Development Economics, Delhi School of Economics, number 331, Dec.
• Anna D'Ambrosio & Vincenzo Scrutinio, 2022, "A few Euro more: benefit generosity and the optimal path of unemployment benefits," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1835, Mar.
• Dietmar Fehr & Daniel Müller & Marcel Preuss, 2022, "(In-)equality of Opportunity, Fairness, and Distributional Preferences," CESifo Working Paper Series, CESifo, number 10001.
• Spencer Bastani & Sebastian Koehne, 2022, "How Should Consumption Be Taxed?," CESifo Working Paper Series, CESifo, number 10038.
• Thiess Büttner & Boryana Madzharova & Orlando Zaddach, 2022, "Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?," CESifo Working Paper Series, CESifo, number 10054.
• Kevin Spiritus & Etienne Lehmann & Sander Renes & Floris Zoutman, 2022, "Optimal Taxation with Multiple Incomes and Types," CESifo Working Paper Series, CESifo, number 9534.
• Ernst Fehr & Thomas Epper & Julien Senn, 2022, "Social Preferences and Redistributive Politics," CESifo Working Paper Series, CESifo, number 9545.
• Georg Schneider & Frank Stähler & Georg U. Thunecke, 2022, "The (Non-)Neutrality of Value-Added Taxation," CESifo Working Paper Series, CESifo, number 9663.
• Marius A. K. Ring & Thor Olav Thoresen, 2022, "Wealth Taxation and Charitable Giving," CESifo Working Paper Series, CESifo, number 9700.
• Nadia Myohl, 2022, "Till Taxes Keep Us Apart? The Impact of the Marriage Tax on the Marriage Rate," CESifo Working Paper Series, CESifo, number 9747.
• Katrine Marie Jakobsen & Thomas H. Jørgensen & Hamish Low & Katrine Marie Jakobsen, 2022, "Fertility and Family Labor Supply," CESifo Working Paper Series, CESifo, number 9750.
• Panos Mavrokonstantis & Arthur Seibold, 2022, "Bunching and Adjustment Costs: Evidence from Cypriot Tax Reforms," CESifo Working Paper Series, CESifo, number 9773.
• Enea Baselgia & Isabel Z. Martínez, 2022, "Behavioral Responses to Special Tax Regimes for the Super-Rich: Insights from Swiss Rich Lists," CESifo Working Paper Series, CESifo, number 9778.
• 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.
• Antoine Ferey & Benjamin B. Lockwood & Dmitry Taubinsky, 2022, "Sufficient Statistics for Nonlinear Tax Systems with General Across-Income Heterogeneity," CESifo Working Paper Series, CESifo, number 9958.
• Dietmar Fehr & Martin Vollmann, 2022, "Misperceiving Economic Success: Experimental Evidence on Meritocratic Beliefs and Inequality Acceptance," CESifo Working Paper Series, CESifo, number 9983.
• Yuanyuan Gu & Jhorland Ayala-Garc�a, 2022, "Emigration and Tax Revenue," Documentos de Trabajo Sobre Economía Regional y Urbana, Banco de la República, Economía Regional, number 20297, Jul, DOI: 10.32468/dtseru.312.
• Arturo Antón & Alejandro Rasteletti, 2022, "Taxing Labor Income in an Economy with High Employment Informality," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, volume 0, issue Spring 20, pages 33-68.
• Maniquet, François & Neumann, Dirk, 2022, "Well-Being, Poverty, and Labor Income Taxation: Theory and Application to Europe and the United States," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 3200, Jan, DOI: https://www.aeaweb.org/articles?id=.
• Goldfayn-Frank, Olga & Lewis, Vivien & Wehrhöfer, Nils, 2022, "Spending effects of fiscal transfers in a pandemic," CEPR Discussion Papers, Centre for Economic Policy Research, number 17058, May.
• 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, Centre for Economic Policy Research, number 17243, Apr.
• Cloyne, James & Martinez, Joseba & Mumtaz, Haroon & Surico, Paolo, 2022, "The Dynamic Effects of Income Tax Changes in a World of Ideas," CEPR Discussion Papers, Centre for Economic Policy Research, number 17455, Jul.
• Eden, Maya, 2022, "Quantifying Racial Discrimination in the 1944 G.I. Bill," CEPR Discussion Papers, Centre for Economic Policy Research, number 17500, Jul.
• Lefebvre, Marie-Noëlle & Lehmann, Etienne & Sicsic, Michaël, 2022, "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter!," CEPR Discussion Papers, Centre for Economic Policy Research, number 17540, Sep.
• Cage, Julia & Guillot, Malka, 2022, "Is Charitable Giving Political? Evidence from Wealth and Income Tax Returns," CEPR Discussion Papers, Centre for Economic Policy Research, number 17597, Oct.
• Jean Luc ERERO, 2022, "Personal income tax: Evidence from South Africa," Turkish Economic Review, EconSciences Journals, volume 9, issue 1, pages 15-36, March.
• Caterina Astarita & Cinzia Alcidi, 2022, "Did the COVID-19 Pandemic Impact Income Mobility and Income Distribution?," Applied Economics Quarterly (formerly: Konjunkturpolitik), Duncker & Humblot GmbH, Berlin, volume 68, issue 3, pages 161-190, DOI: 10.3790/aeq.68.3.161.
• 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.
• Jeanne Bomare & Ségal Le Guern Herry, 2022, "Will we ever be able to track offshore wealth? Evidence from the offshore real estate market in the UK," Working Papers, EU Tax Observatory, number 004, Jun.
• Stefan Bach & Peter Haan & Katharina Wrohlich, 2022, "Abschaffung der Lohnsteuerklasse V sinnvoll, ersetzt aber keine Reform des Ehegattensplittings," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 89, issue 10, pages 159-165.
• Dobridge, Christine L. & Lester, Rebecca & Whitten, Andrew, 2022, "IPOs and Corporate Tax Planning," Research Papers, Stanford University, Graduate School of Business, number 4064, Nov.
• Asuncion Arner Guerre, 2022, "Subcentral Taxation in Spain," International Journal of Economics and Financial Issues, Econjournals, volume 12, issue 4, pages 1-12, July.
• 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.
• Antonio Cutanda & Juan A. Sanchis, 2022, "Labour supply responses to income tax changes in Spain," Working Papers, Department of Applied Economics II, Universidad de Valencia, number 2207, Sep.
• Takahashi, Shuhei & Yamada, Ken, 2022, "Understanding international differences in the skill premium: The role of capital taxes and transfers," Journal of Economic Dynamics and Control, Elsevier, volume 143, issue C, DOI: 10.1016/j.jedc.2022.104511.
• Carneiro, Fernando Moraes & Turnovsky, Stephen J. & Tourinho, Octavio Augusto Fontes, 2022, "Economic growth and inequality tradeoffs under progressive taxation," Journal of Economic Dynamics and Control, Elsevier, volume 143, issue C, DOI: 10.1016/j.jedc.2022.104513.
• Sanz-Sanz, José Félix, 2022, "A full-fledged analytical model for the Laffer curve in personal income taxation," Economic Analysis and Policy, Elsevier, volume 73, issue C, pages 795-811, DOI: 10.1016/j.eap.2022.01.008.
• Day, Creina, 2022, "Increasing inequality and voting for basic income: Could gender inequality worsen?," Economic Analysis and Policy, Elsevier, volume 76, issue C, pages 476-487, DOI: 10.1016/j.eap.2022.08.012.
• Ortigueira, Salvador & Siassi, Nawid, 2022, "Income assistance, marriage, and child poverty: An assessment of the Family Security Act," Economic Modelling, Elsevier, volume 111, issue C, DOI: 10.1016/j.econmod.2022.105827.
• Beraldo, Sergio & Piacenza, Massimiliano & Turati, Gilberto, 2022, "The importance of the future when deciding levels of personal responsibility and demand for redistribution," Economic Modelling, Elsevier, volume 116, issue C, DOI: 10.1016/j.econmod.2022.105982.
• Dawson, John W., 2022, "Average marginal tax rates in the U.S., 1913–2019," Economics Letters, Elsevier, volume 219, issue C, DOI: 10.1016/j.econlet.2022.110848.
• Arakawa, Kiyoshi, 2022, "Assessing consumer valuations of future costs versus purchase prices in Japan's auto market," Economics of Transportation, Elsevier, volume 30, issue C, DOI: 10.1016/j.ecotra.2022.100260.
• Windsteiger, Lisa, 2022, "The redistributive consequences of segregation and misperceptions," European Economic Review, Elsevier, volume 144, issue C, DOI: 10.1016/j.euroecorev.2022.104073.
• He, Eric & Jacob, Martin & Vashishtha, Rahul & Venkatachalam, Mohan, 2022, "Does differential taxation of short-term relative to long-term capital gains affect long-term investment?," Journal of Accounting and Economics, Elsevier, volume 74, issue 1, DOI: 10.1016/j.jacceco.2022.101479.
• Miyazaki, Takeshi & Ishida, Ryo, 2022, "Estimating the elasticity of taxable income: Evidence from top Japanese taxpayers," Japan and the World Economy, Elsevier, volume 61, issue C, DOI: 10.1016/j.japwor.2022.101116.
• Kurono, Ruka, 2022, "What drives the regional disparities in municipal national health insurance premiums?," Japan and the World Economy, Elsevier, volume 61, issue C, DOI: 10.1016/j.japwor.2022.101117.
• Shiraishi, Kosuke, 2022, "Determinants of VAT pass-through under imperfect competition: Evidence from Japan," Japan and the World Economy, Elsevier, volume 61, issue C, DOI: 10.1016/j.japwor.2022.101120.
• Sekine, Toshitaka, 2022, "Looking from Gross Domestic Income: Alternative view of Japan’s economy," Japan and the World Economy, Elsevier, volume 64, issue C, DOI: 10.1016/j.japwor.2022.101159.
• McKeever, Daniel & Rydqvist, Kristian, 2022, "Tax-loss harvesting under uncertainty," Journal of Banking & Finance, Elsevier, volume 140, issue C, DOI: 10.1016/j.jbankfin.2022.106528.
• Kaba, Mustafa, 2022, "Who buys vote-buying? How, how much, and at what cost?," Journal of Economic Behavior & Organization, Elsevier, volume 193, issue C, pages 98-124, DOI: 10.1016/j.jebo.2021.11.004.
• Johnston, David W. & Menon, Nidhiya, 2022, "Income and views on minimum living standards," Journal of Economic Behavior & Organization, Elsevier, volume 199, issue C, pages 18-34, DOI: 10.1016/j.jebo.2022.05.007.
• Engström, Per & Nordblom, Katarina & Stefánsson, Arnaldur, 2022, "Loss aversion and indifference to tax rates: Evidence from tax filing data," Journal of Economic Behavior & Organization, Elsevier, volume 200, issue C, pages 287-311, DOI: 10.1016/j.jebo.2022.05.006.
• Castro, Juan Francisco & Velásquez, Daniel & Beltrán, Arlette & Yamada, Gustavo, 2022, "The direct and indirect effects of messages on tax compliance: Experimental evidence from Peru," Journal of Economic Behavior & Organization, Elsevier, volume 203, issue C, pages 483-518, DOI: 10.1016/j.jebo.2022.09.022.
• Kunovac, Davor & Zilic, Ivan, 2022, "The effect of housing loan subsidies on affordability: Evidence from Croatia," Journal of Housing Economics, Elsevier, volume 55, issue C, DOI: 10.1016/j.jhe.2021.101808.
• Huizinga, Harry & Todtenhaupt, Maximilian & Voget, Johannes & Wagner, Wolf, 2022, "Taxation and the external wealth of nations: Evidence from bilateral portfolio holdings," Journal of International Money and Finance, Elsevier, volume 122, issue C, DOI: 10.1016/j.jimonfin.2021.102548.
• Kopecky, Joseph, 2022, "The age for austerity? Population age structure and fiscal consolidation multipliers," Journal of Macroeconomics, Elsevier, volume 73, issue C, DOI: 10.1016/j.jmacro.2022.103444.
• Martínez, Isabel Z., 2022, "Mobility responses to the establishment of a residential tax haven: Evidence from Switzerland," Journal of Urban Economics, Elsevier, volume 129, issue C, DOI: 10.1016/j.jue.2022.103441.
• Heckman, James & Landersø, Rasmus, 2022, "Lessons for Americans from Denmark about inequality and social mobility," Labour Economics, Elsevier, volume 77, issue C, DOI: 10.1016/j.labeco.2021.101999.
• Kawaguchi, Daiji & Toriyabe, Takahiro, 2022, "Measurements of skill and skill-use using PIAAC," Labour Economics, Elsevier, volume 78, issue C, DOI: 10.1016/j.labeco.2022.102197.
• Alpino, Matteo & Asatryan, Zareh & Blesse, Sebastian & Wehrhöfer, Nils, 2022, "Austerity and distributional policy," Journal of Monetary Economics, Elsevier, volume 131, issue C, pages 112-127, DOI: 10.1016/j.jmoneco.2022.07.006.
• Margaret Frank, Mary & Hoopes, Jeffrey L. & Lester, Rebecca, 2022, "What determines where opportunity knocks? Political affiliation in the selection of Opportunity Zones," Journal of Public Economics, Elsevier, volume 206, issue C, DOI: 10.1016/j.jpubeco.2021.104588.
• Kim, Jinyoung & Kim, Seonghoon & Koh, Kanghyock, 2022, "Labor market institutions and the incidence of payroll taxation," Journal of Public Economics, Elsevier, volume 209, issue C, DOI: 10.1016/j.jpubeco.2022.104646.
• Aronsson, Thomas & Jenderny, Katharina & Lanot, Gauthier, 2022, "The quality of the estimators of the ETI," Journal of Public Economics, Elsevier, volume 212, issue C, DOI: 10.1016/j.jpubeco.2022.104679.
• Kindsgrab, Paul M., 2022, "Do higher income taxes on top earners trickle down? A local labor markets approach," Journal of Public Economics, Elsevier, volume 214, issue C, DOI: 10.1016/j.jpubeco.2022.104689.
• de Bresser, Jochem & Knoef, Marike, 2022, "Eliciting preferences for income redistribution: A new survey item," Journal of Public Economics, Elsevier, volume 214, issue C, DOI: 10.1016/j.jpubeco.2022.104724.
• Mavrokonstantis, Panos & Seibold, Arthur, 2022, "Bunching and Adjustment Costs: Evidence from Cypriot Tax Reforms," Journal of Public Economics, Elsevier, volume 214, issue C, DOI: 10.1016/j.jpubeco.2022.104727.
• Boadway, Robin & Cuff, Katherine, 2022, "A generalization of the Deaton-Hellwig results on uniform commodity taxation," Journal of Public Economics, Elsevier, volume 214, issue C, DOI: 10.1016/j.jpubeco.2022.104731.
• Goda, Gopi Shah & Jones, Damon & Ramnath, Shanthi, 2022, "Temporary and permanent effects of withdrawal penalties on retirement savings accounts✩," Journal of Public Economics, Elsevier, volume 215, issue C, DOI: 10.1016/j.jpubeco.2022.104734.
• Dong, Sarah Xue & Sinning, Mathias, 2022, "Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 100, issue C, DOI: 10.1016/j.socec.2022.101900.
• Dezső, Linda & Alm, James & Kirchler, Erich, 2022, "Inequitable wages and tax evasion," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 96, issue C, DOI: 10.1016/j.socec.2021.101811.
• Abay, Kibrom A. & Ibrahim, Hosam & Breisinger, Clemens, 2022, "Food policies and obesity in low- and middle-income countries," World Development, Elsevier, volume 151, issue C, DOI: 10.1016/j.worlddev.2021.105775.
• Burdín, Gabriel & De Rosa, Mauricio & Vigorito, Andrea & Vilá, Joan, 2022, "Falling inequality and the growing capital income share: Reconciling divergent trends in survey and tax data," World Development, Elsevier, volume 152, issue C, DOI: 10.1016/j.worlddev.2021.105783.
• George Kudrna & John Piggott & Phitawat Poonpolkul, 2022, "Extending Pension Policy in Emerging Asia: An Overlapping-Generations Model Analysis for Indonesia," CAMA Working Papers, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University, number 2022-14, Feb.
• Creina Day, 2022, "Increasing Inequality and Voting for Basic Income: Could Gender Inequality Worsen?," CAMA Working Papers, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University, number 2022-54, Sep.
• D’Ambrosio, Anna & Scrutinio, Vincenzo, 2022, "A few Euro more: benefit generosity and the optimal path of unemployment benefits," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 117803, Mar.
• Pedro Rossi & Ricardo Gonçalves & Ping Shang, 2022, "Progressividade e impactos distributivos do imposto de renda de pessoa física: o caso da China e do Brasil," Brazilian Journal of Political Economy, FGV EAESP, volume 42, issue 4, pages 998-1013, December, DOI: 10.1590/0101-31572022-3323.
• Kazuhiko SUMIYA & Jesper BAGGER, 2022, "Income Taxes, Gross Hourly Wages, and the Anatomy of Behavioral Responses: Evidence from a Danish tax reform," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 22077, Aug.
• Alexander Leodolter & Savina Princen & Aleksander Rutkowski, 2022, "Immovable Property Taxation for Sustainable and Inclusive Growth," European Economy - Discussion Papers, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 156, Jan.
• Alexander Leodolter & Aleksander Rutkowski, 2022, "The Fiscal and Distributional Effects of Removing Mortgage Interest Tax Relief in EU Member States," European Economy - Economic Briefs, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 072, Oct.
• Stefano Boscolo, 2022, "The contribution of tax-benefit instruments to income redistribution in Italy," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2022, issue 2, pages 181-231.
• Milan Scasny & Matej Opatrny, 2022, "New Estimate of the Elasticity of Marginal Utility of Consumption for Europe: Implications for the Social Discount Rate," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2022/29, Dec, revised Dec 2022.
• Elias Ilin & Laurence J. Kotlikoff & M. Melinda Pitts, 2022, "Pink and Poverty Taxes on Marriage," Policy Hub, Federal Reserve Bank of Atlanta, volume 2022, issue 12, October, DOI: 10.29338/ph2022-12.
• Lucas Goodman & Anita Mukherjee & Shanthi Ramnath, 2022, "Set it and Forget it? Financing Retirement in an Age of Defaults," Working Paper Series, Federal Reserve Bank of Chicago, number WP 2022-50, Oct, DOI: 10.21033/wp-2022-50.
• Elin Halvorsen & Hans Holter & Serdar Ozkan & Kjetil Storesletten, 2022, "Dissecting Idiosyncratic Earnings Risk," Working Papers, Federal Reserve Bank of St. Louis, number 2022-024, Sep, revised 02 Mar 2023, DOI: 10.20955/wp.2022.024.
• Johannes Koeckeis, 2022, "Intra-household inequality and tax planning of same-sex couples," GRAPE Working Papers, GRAPE Group for Research in Applied Economics, number 73.
• Elena N. Timchenko & Alexander I. Pogorletsky, 2022, "Property Taxation: Transformational Changes in the Digital Era and Impact of the COVID-19 Pandemic," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 28-43, June, DOI: 10.31107/2075-1990-2022-3-28-43.
• Alena Kireyeva & Milyausha Pinskaya, 2022, "Providing Incentives for Intellectual Labor through Tax Policy in Belarus," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 61-73, June, DOI: 10.31107/2075-1990-2022-3-61-73.
• Aleksandra L. Osmolovskaya-Suslina & Sofiia R. Borisova, 2022, "Regional Budget Revenues in Early 2022: Main Trends and Risk Factors," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 25-43, December, DOI: 10.31107/2075-1990-2022-6-25-43.
• Georges Casamatta, 2023, "On the desirability of taxing bequests," Post-Print, HAL, number hal-03879870, DOI: 10.1007/s00712-022-00809-4.
• Marie-Noëlle Lefèbvre & Etienne Lehmann & Michaël Sicsic, 2022, "Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter !," Post-Print, HAL, number hal-03891550, Aug.
• Marie-Noëlle Lefèbvre & Etienne Lehmann & Michael Sicsic, 2022, "Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter !," Post-Print, HAL, number hal-03891565, Jun.
• Laurent Simula & Alain Trannoy, 2022, "Gini and Optimal Income Taxation by Rank," Post-Print, HAL, number hal-04000868, Aug, DOI: 10.1257/pol.20200272.
• Thomas Blanchet & Lucas Chancel & Amory Gethin, 2022, "Why Is Europe More Equal than the United States?," Post-Print, HAL, number halshs-03953963, Oct, DOI: 10.1257/app.20200703.
• Thomas Blanchet & Lucas Chancel & Amory Gethin, 2022, "Why Is Europe More Equal than the United States?," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-03953963, Oct, DOI: 10.1257/app.20200703.
• Ernst Fehr & Thomas Epper & Julien Senn, 2024, "Social Preferences and Redistributive Politics," Working Papers, HAL, number hal-03506826, Dec.
• Etienne Lehmann & Michaël Sicsic & Marie-Noëlle Lefèbvre, 2022, "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," Working Papers, HAL, number hal-03762730, Aug.
• Anikó Bíró & Réka Branyiczki & Attila Lindner & Lili Márk & Dániel Prinz, 2022, "Firm Heterogeneity and the Impact of Payroll Taxes," KRTK-KTI WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 2223, Nov.
• Miao, Dingquan & Selin, Håkan & Söderström, Martin, 2022, "Earnings responses to even higher taxes," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2022:12, May.
• Stenkula, Mikael & Wykman, Niklas, 2022, "The Taxation of Closely Held Firms: The Achilles Heel of the Dual Income Tax System Reconsidered," Working Paper Series, Research Institute of Industrial Economics, number 1434, Jul.