Research classified by Journal of Economic Literature (JEL) codes

2021

• Elin Halvorsen & Thor O. Thoresen, 2021, "Distributional Effects of a Wealth Tax under Lifetime‐Dynastic Income Concepts," Scandinavian Journal of Economics, Wiley Blackwell, volume 123, issue 1, pages 184-215, January, DOI: 10.1111/sjoe.12392.
• Maren Froemel & Charles Gottlieb, 2021, "The earned income tax credit: targeting the poor but crowding out wealth," Bank of England working papers, Bank of England, number 903, Jan.
• Kakpo Eliakim, 2021, "Do Large Corporate Tax Cuts Boost Wages? Evidence from Ohio," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 21, issue 2, pages 537-575, April, DOI: 10.1515/bejeap-2019-0245.
• Lee Soomi, 2021, "Politics of Universal and Unconditional Cash Transfer: Examining Attitudes Toward Universal Basic Income," Basic Income Studies, De Gruyter, volume 16, issue 2, pages 191-208, December, DOI: 10.1515/bis-2021-0013.
• Hubmann Maximilian, 2021, "Braucht Deutschland eine Wegzugsbesteuerung für Akademiker?: Zur steuerlichen Behandlung von Human- und Sachkapital beim Verlust des Besteuerungs-rechts vor dem Hintergrund von Äquivalenz- und Leistungsfähigkeitsprinzip," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 22, issue 1, pages 67-82, April, DOI: 10.1515/pwp-2020-0016.
• Congressional Budget Office, 2021, "The Distribution of Household Income, 2018," Reports, Congressional Budget Office, number 57061, Aug.
• Congressional Budget Office, 2021, "Understanding Federal Estate and Gift Taxes," Reports, Congressional Budget Office, number 57129, Jun.
• Congressional Budget Office, 2021, "The Distribution of Major Tax Expenditures in 2019," Reports, Congressional Budget Office, number 57413, Oct.
• Dorian Carloni, 2021, "Revisiting the Extent to Which Payroll Taxes Are Passed Through to Employees: Working Paper 2021-06," Working Papers, Congressional Budget Office, number 57089, Jun.
• Brooks Pierce, 2021, "How Changes in the Distribution of Earnings Affect the Federal Deficit: Working Paper 2021-12," Working Papers, Congressional Budget Office, number 57217, Oct.
• Antinyan, Armenak & Asatryan, Zareh & Dai, Zhixin & Wang, Kezhi, 2021, "Does the Frequency of Reminders Matter for their Effectiveness? A Randomized Controlled Trial," Cardiff Economics Working Papers, Cardiff University, Cardiff Business School, Economics Section, number E2021/17, Jul.
• Athiphat Muthitacharoen & Trongwut Burong & Athiphat Muthitacharoen, 2021, "How Do Taxpayers Respond to Tax Subsidy for Long-Term Savings? Evidence from Thailand's Tax Return Data," CESifo Working Paper Series, CESifo, number 8906.
• Dominika Langenmayr & Lennard Zyska, 2021, "Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," CESifo Working Paper Series, CESifo, number 8956.
• Karl Schulz, 2021, "Redistribution of Return Inequality," CESifo Working Paper Series, CESifo, number 8996.
• Dietmar Fehr & Johanna Mollerstrom & Ricardo Perez-Truglia, 2021, "Your Place in the World - Relative Income and Global Inequality," CESifo Working Paper Series, CESifo, number 9020.
• Michael Christl & Silvia De Poli & Tine Hufkens & Andreas Peichl & Mattia Ricci, 2021, "The Role of Short-Time Work and Discretionary Policy Measures in Mitigating the Effects of the Covid-19 Crisis in Germany," CESifo Working Paper Series, CESifo, number 9072.
• Ana Sofia Pessoa, 2021, "Earnings Dynamics in Germany," CESifo Working Paper Series, CESifo, number 9117.
• Eckhard Janeba & Karl Schulz, 2021, "Nonlinear Taxation and International Mobility in General Equilibrium," CESifo Working Paper Series, CESifo, number 9132.
• Kristoffer Berg & Shafik Hebous, 2021, "Does A Wealth Tax Improve Equality of Opportunity?," CESifo Working Paper Series, CESifo, number 9174.
• Nikolay Angelov & Daniel Waldenström, 2021, "Covid-19 and Income Inequality: Evidence from Monthly Population Registers," CESifo Working Paper Series, CESifo, number 9178.
• Nikolay Angelov & Daniel Waldenström, 2021, "The Impact of Covid-19 on Economic Activity: Evidence from Administrative Tax Registers," CESifo Working Paper Series, CESifo, number 9182.
• Hans Fehr & Maurice Hofmann & George Kudrna, 2021, "Pensions, Income Taxes and Homeownership: A Cross-Country Analysis," CESifo Working Paper Series, CESifo, number 9238.
• Robin Boadway & Katherine Cuff, 2021, "Generalization of the Deaton Theorem: Piecewise Linear Income Taxation and Participation Decisions," CESifo Working Paper Series, CESifo, number 9265.
• Federico Revelli & Tsung-Sheng Tsai & Roberto Zotti, 2021, "Fiscal Externalities in Multilevel Tax Structures: Evidence from Concurrent Income Taxation," CESifo Working Paper Series, CESifo, number 9276.
• Christoph Görtz & Danny McGowan & Mallory Yeromonahos, 2021, "Furlough and Household Financial Distress during the Covid-19 Pandemic," CESifo Working Paper Series, CESifo, number 9285.
• Miriam Kohl & Philipp M. Richter, 2021, "Unilateral Tax Policy in the Open Economy," CESifo Working Paper Series, CESifo, number 9296.
• Laurence Jacquet & Etienne Lehmann, 2021, "How to Tax Different Incomes?," CESifo Working Paper Series, CESifo, number 9324.
• Joan Costa-i-Font & Nilesh Raut, 2021, "Long-Term Care Partnership Effects on Medicaid and Private Insurance," CESifo Working Paper Series, CESifo, number 9335.
• Christian Keuschnigg & Julian Johs & Jacob Stevens, 2021, "Consolidating the Covid Debt," CESifo Working Paper Series, CESifo, number 9497.
• Jouko Verho & Kari Hämäläinen & Ohto Kanninen, 2021, "Removing Welfare Traps: Employment Responses in the Finnish Basic Income Experiment," EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 61.
• Maximilian Joseph Blömer & Przemyslaw Brandt & Anina Harter & Martin Mosler & Andreas Peichl, 2021, "Distributional Effects of Selected Tax Policy Reforms of the 19th Legislative Period," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 122.
• Maximilian Joseph Blömer & Lilly Fischer & Manuel Pannier & Andreas Peichl, 2021, "Die Reformvorschläge bei der Einkommensbesteuerung der Parteien zur Bundestagswahl 2021," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 74, issue 10, pages 16-25, October.
• Maximilian Joseph Blömer & Przemyslaw Brandt & Florian Dorn & Clemens Fuest & Andreas Peichl, 2021, "Für mehr Beschäftigung und mehr steuerliche Entlastung für Familien: Ein Reformvorschlag zur Einkommensbesteuerung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 74, issue 10, pages 37-49, October.
• Advani, Arun & Hughson, Helen & Tarrant, Hannah, 2021, "Revenue and distributional modelling for a UK wealth tax," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 578.
• Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2021, "Rethinking the Welfare State," Working Papers, CEMFI, number wp2021_2107, Jul.
• Brülhart, Marius & Danton, Jayson & Parchet, Raphaël & Schläpfer, Jörg, 2022, "Who Bears the Burden of Local Taxes?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15826, Feb.
• Kosfeld, Michael & Vollan, Björn & Hadnes, Myriam & Nilgen, Marco, 2021, "The Fetters of the Sib - An Experimental Study in Burkina Faso," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15876, Mar.
• Alvaredo, Facundo & Acciari, Paolo & Morelli, Salvatore, 2021, "The concentration of personal wealth in Italy 1995-2016," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16053, Apr.
• Siegloch, Sebastian & Wehrhöfer, Nils & Etzel, Tobias, 2021, "Direct, Spillover and Welfare Effects of Regional Firm Subsidies," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16129, May.
• Guner, Nezih & Kaygusuz, Remzi & Ventura, Gustavo, 2021, "Rethinking the Welfare State," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16275, Jun.
• Waldenstrom, Daniel & Angelov, Nikolay, 2021, "The Impact of COVID-19 on Economic Activity: Evidence from Administrative Tax Registers," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16332, Jul.
• Waldenstrom, Daniel & Angelov, Nikolay, 2021, "COVID-19 and Income Inequality: Evidence from Monthly Population Registers," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16333, Jul.
• Stantcheva, Stefanie & Ferroni, Matteo, 2021, "Perceptions of Racial Gaps, their Causes, and Ways to Reduce Them," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16529, Nov.
• Krueger, Dirk & Fang, Hanming, 2021, "The Affordable Care Act After a Decade: Its Impact on the Labor Market and the Macro Economy," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16530, Sep.
• Lehmann, Etienne & Jacquet, Laurence, 2021, "How to Tax Different Incomes?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16571, Sep.
• Stantcheva, Stefanie, 2021, "The Effects of Taxes on Innovation: Theory and Empirical Evidence," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16608, Oct.
• Martínez, Isabel Z., 2022, "Mobility Responses to the Establishment of a Residential Tax Haven: Evidence From Switzerland," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16627, Apr.
• Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris, 2022, "Optimal Taxation with Multiple Incomes and Types," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16797, Jan.
• Keuschnigg, Christian & Johs, Julian & Stevens, Jacob, 2021, "Consolidating the Covid Debt," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16846, Dec.
• Zeckhauser, Richard, 2021, "Strategic sorting: the role of ordeals in health care," Economics and Philosophy, Cambridge University Press, volume 37, issue 1, pages 64-81, March.
• Stefan Bach & Sebastian Eichfelder, 2021, "Real Estate Taxation Reform: Tax Land Values, Abolish Privileges," DIW Weekly Report, DIW Berlin, German Institute for Economic Research, volume 11, issue 27/28, pages 199-205.
• Stefan Bach, 2021, "Universal Capital Endowment and Wealth Taxes Could Reduce Wealth Inequality," DIW Weekly Report, DIW Berlin, German Institute for Economic Research, volume 11, issue 49-52, pages 379-387.
• Stefan Bach & Sebastian Eichfelder, 2021, "Reform der Immobilienbesteuerung: Bodenwerte belasten und Privilegien streichen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 88, issue 27, pages 463-470.
• Stefan Bach, 2021, "Grunderbe und Vermögensteuern können die Vermögensungleichheit verringern," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 88, issue 50, pages 807-815.
• Konstantin A. Kholodilin & Linus Pfeiffer, 2021, "Measuring Unmeasurable: How to Map Laws to Numbers Using Leximetrics," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1933.
• Charlotte Bartels & Cortnie Shupe, 2021, "Drivers of Participation Elasticities across Europe: Gender or Earner Role within the Household?," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1969.
• Konstantin A. Kholodilin & Sebastian Kohl & Artem Korzhenevych & Linus Pfeiffer, 2021, "The Hidden Homeownership Welfare State: An International Long-Term Perspective on the Tax Treatment of Homeowners," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1972.
• Koester, Gerrit & Gonçalves, Eduardo, 2021, "The role of sectoral developments for wage growth in the euro area since the start of the pandemic," Economic Bulletin Boxes, European Central Bank, volume 5.
• Koester, Gerrit & Benatti, Nicola & Vlad, Aurelian, 2021, "Assessing wage dynamics during the COVID-19 pandemic: can data on negotiated wages help?," Economic Bulletin Boxes, European Central Bank, volume 8.
• Jacob, Martin, 2021, "Dividend taxes, employment, and firm productivity," Journal of Corporate Finance, Elsevier, volume 69, issue C, DOI: 10.1016/j.jcorpfin.2021.102040.
• Kumar, Tanu, 2021, "The housing quality, income, and human capital effects of subsidized homes in urban India," Journal of Development Economics, Elsevier, volume 153, issue C, DOI: 10.1016/j.jdeveco.2021.102738.
• Uribe-Terán, Carlos, 2021, "Higher taxes at the top? The role of tax avoidance," Journal of Economic Dynamics and Control, Elsevier, volume 129, issue C, DOI: 10.1016/j.jedc.2021.104187.
• Day, Creina & Day, Garth, 2021, "Aging, voters and lower income tax: A role for pension design," Economic Modelling, Elsevier, volume 94, issue C, pages 560-569, DOI: 10.1016/j.econmod.2020.02.002.
• Li, Chengyou & Yu, Yangcheng & Li, Qinghai, 2021, "Top-income data and income inequality correction in China," Economic Modelling, Elsevier, volume 97, issue C, pages 210-219, DOI: 10.1016/j.econmod.2021.01.018.
• Wang, Huan & Lai, Chong & Lai, Shaoyong, 2021, "A study on the incentive compensation structure with payroll tax: A continuous-time principal-agent model," The North American Journal of Economics and Finance, Elsevier, volume 58, issue C, DOI: 10.1016/j.najef.2021.101489.
• Manelici, Isabela & Pantea, Smaranda, 2021, "Industrial policy at work: Evidence from Romania’s income tax break for workers in IT," European Economic Review, Elsevier, volume 133, issue C, DOI: 10.1016/j.euroecorev.2021.103674.
• Marenzi, Anna & Rizzi, Dino & Zanette, Michele, 2021, "Incentives for voluntary health insurance in a national health system: Evidence from Italy," Health Policy, Elsevier, volume 125, issue 6, pages 685-692, DOI: 10.1016/j.healthpol.2021.03.007.
• Ohno, Taro & Sakamaki, Junpei & Kojima, Daizo & Imahori, Tomotsugu, 2021, "Effects of deductions on the tax burden reduction and the redistribution of the income and resident taxes," Japan and the World Economy, Elsevier, volume 60, issue C, DOI: 10.1016/j.japwor.2021.101104.
• Martin, Carolin & Schmitt, Noemi & Westerhoff, Frank, 2021, "Heterogeneous expectations, housing bubbles and tax policy," Journal of Economic Behavior & Organization, Elsevier, volume 183, issue C, pages 555-573, DOI: 10.1016/j.jebo.2020.12.033.
• Bag, Parimal K. & Wang, Peng, 2021, "Income tax evasion and audits under common and idiosyncratic shocks," Journal of Economic Behavior & Organization, Elsevier, volume 184, issue C, pages 99-116, DOI: 10.1016/j.jebo.2021.01.022.
• Uddin, Main & Wang, Liang Choon & Smyth, Russell, 2021, "Do government-initiated energy comparison sites encourage consumer search and lower prices? Evidence from an online randomized controlled experiment in Australia," Journal of Economic Behavior & Organization, Elsevier, volume 188, issue C, pages 167-182, DOI: 10.1016/j.jebo.2021.05.016.
• Antinyan, Armenak & Asatryan, Zareh & Dai, Zhixin & Wang, Kezhi, 2021, "Does the frequency of reminders matter for their effectiveness? A randomized controlled trial," Journal of Economic Behavior & Organization, Elsevier, volume 191, issue C, pages 752-764, DOI: 10.1016/j.jebo.2021.09.023.
• Jeffrey, Karen, 2021, "Automation and the future of work: How rhetoric shapes the response in policy preferences," Journal of Economic Behavior & Organization, Elsevier, volume 192, issue C, pages 417-433, DOI: 10.1016/j.jebo.2021.10.019.
• Heim, Bradley T. & Hunter, Gillian & Isen, Adam & Lurie, Ithai Z. & Ramnath, Shanthi P., 2021, "Income Responses to the Affordable Care Act: Evidence from a Premium Tax Credit Notch," Journal of Health Economics, Elsevier, volume 76, issue C, DOI: 10.1016/j.jhealeco.2020.102396.
• Naoi, Michio & Akabayashi, Hideo & Nakamura, Ryosuke & Nozaki, Kayo & Sano, Shinpei & Senoh, Wataru & Shikishima, Chizuru, 2021, "Causal effects of family income on educational investment and child outcomes: Evidence from a policy reform in Japan," Journal of the Japanese and International Economies, Elsevier, volume 60, issue C, DOI: 10.1016/j.jjie.2021.101122.
• Tran, Chung & Wende, Sebastian, 2021, "On the marginal excess burden of taxation in an overlapping generations model," Journal of Macroeconomics, Elsevier, volume 70, issue C, DOI: 10.1016/j.jmacro.2021.103377.
• Bhattarai, Keshab & Benjasak, Chonlakan, 2021, "Growth and redistribution impacts of income taxes in the Thai Economy: A dynamic CGE analysis," The Journal of Economic Asymmetries, Elsevier, volume 23, issue C, DOI: 10.1016/j.jeca.2020.e00189.
• Jia, Zhiyang & Vattø, Trine Engh, 2021, "Predicting the path of labor supply responses when state dependence matters," Labour Economics, Elsevier, volume 71, issue C, DOI: 10.1016/j.labeco.2021.102004.
• Glogowsky, Ulrich, 2021, "Behavioral responses to inheritance and gift taxation: Evidence from Germany," Journal of Public Economics, Elsevier, volume 193, issue C, DOI: 10.1016/j.jpubeco.2020.104309.
• Bastian, Jacob E. & Jones, Maggie R., 2021, "Do EITC expansions pay for themselves? Effects on tax revenue and government transfers," Journal of Public Economics, Elsevier, volume 196, issue C, DOI: 10.1016/j.jpubeco.2020.104355.
• Bergstrom, Katy & Dodds, William, 2021, "Optimal taxation with multiple dimensions of heterogeneity," Journal of Public Economics, Elsevier, volume 200, issue C, DOI: 10.1016/j.jpubeco.2021.104442.
• Knoll, Bodo & Riedel, Nadine & Schwab, Thomas & Todtenhaupt, Maximilian & Voget, Johannes, 2021, "Cross-border effects of R&D tax incentives," Research Policy, Elsevier, volume 50, issue 9, DOI: 10.1016/j.respol.2021.104326.
• Yunho Cho & Shuyun May Li & Lawrence Uren, 2021, "Stamping Out Stamp Duty: Property or Consumption Taxes?," CAMA Working Papers, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University, number 2021-01, Jan.
• Brewer, Mike & Tasseva, Iva, 2021, "Did the UK policy response to Covid-19 protect household incomes?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 110512, Sep.
• Burgherr, David, 2021, "The costs of administering a wealth tax," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 110715, Sep.
• Summers, Andrew, 2021, "Ways of taxing wealth: alternatives and interactions," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 111867, Oct.
• Chamberlain, Emma, 2021, "Who should pay a wealth tax? Some design issues," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 111925, Oct.
• Hérault, Nicolas & Jenkins, Stephen P., 2021, "Redistributive effect and the progressivity of taxes and benefits: evidence for the UK, 1977–2018," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 112679, Nov.
• Advani, Arun & Hughson, Helen & Tarrant, Hannah, 2021, "Revenue and distributional modelling for a UK wealth tax," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 112699, Oct.
• Jara, H. Xavier & Montesdeoca, Lourdes & Tasseva, Iva, 2022, "The role of automatic stabilizers and emergency tax–benefit policies during the COVID-19 Pandemic: evidence from Ecuador," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 112738, Dec.
• Antón, Arturo & Rasteletti, Alejandro, 2021, "Taxing labor income in an economy with high employment informality," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 123294, Apr.
• Marc Morgan & Pedro Carvalho Junior, 2021, "Taxing wealth: general principles, international perspectives and lessons for Brazil," Brazilian Journal of Political Economy, Center of Political Economy, volume 41, issue 1, pages 44-64.
• López Pérez, Sugey de J. & Vence, Xavier, 2021, "Estructura y evolución de ingresos tributarios y beneficios fiscales en México. Análisis del periodo 1990-2019 y evaluación de la reforma fiscal de 2014," El Trimestre Económico, Fondo de Cultura Económica, volume 88, issue 350, pages 373-417, abril-jun, DOI: https://doi.org/10.20430/ete.v88i35.
• Laurence JACQUET & Etienne LEHMANN, 2021, "How to Tax Different Incomes?," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2021-19.
• Francesco Bloise & Maurizio Franzini & Michele Raitano, 2021, "Personal income tax design and background-related earnings advantages: evidence from Italy and Poland," International Journal of Manpower, Emerald Group Publishing Limited, volume 42, issue 8, pages 1370-1396, May, DOI: 10.1108/IJM-10-2020-0477.
• Panayiota Lyssiotou & Elena Savva, 2021, "Labor supply responses to income tax free and bracket expansions," Journal of Economic Studies, Emerald Group Publishing Limited, volume 49, issue 7, pages 1225-1239, November, DOI: 10.1108/JES-03-2021-0128.
• Zoumpoulidis Vassilios, 2021, "The Relationship between Taxation Levels and Economic Growth in Greece: Comparison with Selected Countries," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 321-343.
• Dominika Wroblewska & Pawel Manczyk, 2021, "Taxation of Incomes of Athletes from Professional Practice of Sports under the Polish Tax Law," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 885-899.
• Jasinska-Biliczak Anna, 2021, "Alternative Income Sources – Entrepreneurship Development or Households’ Economic Needs after the COVID-19 Crisis?," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2 - Part , pages 1206-1216.
• Sylwester Bogacki & Agnieszka Sulimierska, 2021, "Personal Income Harmonization Process," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 1, pages 572-586.
• Antonio Marinello, 2021, "I redditi di natura finanziaria tra proporzionalit? e progressivit?: profili critici dell?evoluzione del sistema e prospettive di riforma," ECONOMIA E SOCIET? REGIONALE, FrancoAngeli Editore, volume 0, issue 2, pages 46-57.
• Maria Luisa Maitino & Letizia Ravagli & Nicola Sciclone, 2021, "Le riforme del sistema di imposte e benefici in discussione dopo la pandemia da covid-19," ECONOMIA E SOCIET? REGIONALE, FrancoAngeli Editore, volume 0, issue 2, pages 95-116.
• Matej Opatrny & Milan Scasny, 2021, "Elasticity of Marginal Utility of Consumption: The Equal-Sacrifice Approach Applied for the Czech Republic," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2021/03, Feb, revised Feb 2021.
• Hannes Fauser & Sarah Godar, 2021, "Income tax noncompliance in Germany, 2001-2014," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2021/36, Dec, revised Dec 2021.
• Robert Hahn & Robert Metcalfe, 2021, "Efficiency and Equity Impacts of Energy Subsidies," Natural Field Experiments, The Field Experiments Website, number 00724.
• Verho, Jouko & Hämäläinen, Kari & Kanninen, Ohto, 2021, "Removing Welfare Traps: Employment Responses in the Finnish Basic Income Experiment," Working Papers, VATT Institute for Economic Research, number 142.
• Dhiren Patki, 2021, "Breaking the Implicit Contract: Using Pension Freezes to Study Lifetime Labor Supply," Working Papers, Federal Reserve Bank of Boston, number 21-7, Jun, DOI: 10.29412/res.wp.2021.07.
• Andre Luduvice, 2021, "The Macroeconomic Effects of Universal Basic Income Programs," Working Papers, Federal Reserve Bank of Cleveland, number 21-21, Sep, DOI: 10.26509/frbc-wp-202121.
• Marinho Bertanha & Andrew H. McCallum & Nathan Seegert, 2021, "Better Bunching, Nicer Notching," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2021-002, Jan, DOI: 10.17016/FEDS.2021.002.
• Andrew C. Chang & Linda R. Cohen & Amihai Glazer & Urbashee Paul, 2021, "Politicians Avoid Tax Increases Around Elections," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2021-004, Jan, DOI: 10.17016/FEDS.2021.004.
• Marinho Bertanha & Andrew H. McCallum & Alexis Payne & Nathan Seegert, 2021, "Bunching Estimation of Elasticities Using Stata," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2021-006, Jan, DOI: 10.17016/FEDS.2021.006.
• Christine L. Dobridge & Rebecca Lester & Andrew Whitten, 2021, "IPOs and Corporate Taxes," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2021-058, Sep, revised Nov 2022, DOI: 10.17016/FEDS.2021.058.
• Jonathan Heathcote & Hitoshi Tsujiyama, 2021, "Practical Optimal Income Taxation," Staff Report, Federal Reserve Bank of Minneapolis, number 626, Jul, DOI: 10.21034/sr.626.
• Anna V. Tikhonova, 2021, "Key Issues of Taxation of the Self-Employed in the CIS Countries," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 81-97, December, DOI: 10.31107/2075-1990-2021-6-81-97.
• Milogolov Nikolai & Berberov A., 2021, "Challenges of international business taxation in the context of digitalization," Published Papers, Gaidar Institute for Economic Policy, number ppaper-2021-1138, revised 2021.
• Bruno Bises & Francesco Bloise & Antonio ScialÃ, 2021, "Functional income distribution, inequality and the effectiveness of fiscal redistribution: evidence from OECD countries," Public Finance Research Papers, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome, number 49, Jul.
• Ruggero Paladini, 2021, "Progressività con funzioni continue," Public Finance Research Papers, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome, number 51, Sep.
• Tippet, Benjamin & Onaran, Özlem & Wildauer, Rafael, 2021, "The determinants of wealth inequality in the UK, USA and France," Greenwich Papers in Political Economy, University of Greenwich, Greenwich Political Economy Research Centre, number 31260, Feb.
• Tippet, Benjamin & Wildauer, Rafael & Onaran, Özlem, 2021, "The case for a progressive annual wealth tax in the UK," Greenwich Papers in Political Economy, University of Greenwich, Greenwich Political Economy Research Centre, number 33819, Sep.
• Ida Farida Adi Prawira, 2021, "Phenomenology of Employee Income Tax Policies during the Covid-19 in Indonesia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr199, Jul, DOI: https://doi.org/10.35609/afr.2021.6.
• Md. Shahbub Alam, 2021, "An Examination of Taxpayers Attitude towards Income Tax: A Case of Bangladesh," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr202, Sep, DOI: https://doi.org/10.35609/afr.2021.6.
• Gilbert Cette & Jimmy Lopez, 2021, "Promoting self-employment: Does it create more employment and business activity?," Post-Print, HAL, number hal-03588286, Sep, DOI: 10.1111/labr.12211.
• Clément Carbonnier, 2021, "Family-Based Tax and Transfer System – Issues for Income Tax and Other Public Policies," Post-Print, HAL, number hal-04258890, Oct, DOI: 10.24187/ecostat.2021.526d.2051.
• Mathias André & Antoine Sireyjol, 2021, "Redistributive Effects of the Taxation of Couples and Families: A Microsimulation Study of Income Tax
  [Effets redistributifs de l’imposition des couples et des familles : une étude par microsimulation de l’impôt sur le revenu]," Post-Print, HAL, number hal-05219421, DOI: 10.24187/ecostat.2021.526d.2049.
• Mathias André & Anne-Lise Biotteau, 2021, "Medium-Term Effects of a Rise in VAT on Standard of Living and Inequality: a Microsimulation Approach
  [Effets de moyen terme d’une hausse de TVA sur le niveau de vie et les inégalités : une approche par microsimulation]," Post-Print, HAL, number hal-05241375, DOI: 10.24187/ecostat.2021.522d.2037.
• Guillaume Allegre & Hélène Périvier & Muriel Pucci, 2021, "Taxation of Couples and Marital Status – Simulation of Three Reforms of the Marital Quotient in France
  [Imposition des couples et statut marital -Simulation de trois réformes du quotient conjugal en France]," Post-Print, HAL, number halshs-03201795.
• Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2021, "When the state does not play dice: aggressive audit strategies foster tax compliance," Post-Print, HAL, number halshs-03240743, Apr, DOI: 10.1007/s00355-021-01325-y.
• Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021, "The concentration of personal wealth in Italy 1995-2016," PSE Working Papers, HAL, number halshs-03226113, May.
• Julia Cagé & Malka Guillot, 2021, "Is Charitable Giving Political? Evidence from Wealth and Income Tax Returns," Sciences Po Economics Publications (main), HAL, number hal-03877993, Jun.
• Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021, "The concentration of personal wealth in Italy 1995-2016," World Inequality Lab Working Papers, HAL, number halshs-03226113, May.
• Julia Cagé & Malka Guillot, 2021, "Is Charitable Giving Political? Evidence from Wealth and Income Tax Returns," Working Papers, HAL, number hal-03877993, Jun.
• Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021, "The concentration of personal wealth in Italy 1995-2016," Working Papers, HAL, number halshs-03226113, May.
• Andersson, Henrik & Engström, Per & Nordblom, Katarina & Wanander, Susanna, 2021, "Nudges and Threats: Soft vs Hard Incentives for Tax Compliance," Working Papers in Economics, University of Gothenburg, Department of Economics, number 799, Feb.
• Waldenström, Daniel & Angelov, Nikolay, 2021, "COVID-19 and Income Inequality: Evidence from Monthly Population Registers," Working Paper Series, Research Institute of Industrial Economics, number 1396, Jul.
• Angelov, Nikolay & Waldenström, Daniel, 2021, "The Impact of COVID-19 on Economic Activity: Evidence from Administrative Tax Registers," Working Paper Series, Research Institute of Industrial Economics, number 1397, Jul, revised 24 Apr 2023.
• Torregrosa Hetland, Sara & Sabaté, Oriol, 2021, "Methodological Notes for “Income Taxes and Redistribution in the Early Twentieth Century” and “Income Tax Progressivity and Inflation during the World Wars”," Lund Papers in Economic History, Lund University, Department of Economic History, number 223, Jun, revised 05 Sep 2022.
• Torregrosa Hetland, Sara & Sabaté, Oriol, 2021, "Income Taxes and Redistribution in the Early Twentieth Century," Lund Papers in Economic History, Lund University, Department of Economic History, number 224, Jun, revised 05 Sep 2022.
• Aronsson, Thomas & Jenderny, Katharina & Lanot, Gauthier, 2021, "Maximum Likelihood Bunching Estimators of the ETI," Umeå Economic Studies, Umeå University, Department of Economics, number 987, Apr.
• James J. Heckman & Rasmus Landersø, 2021, "Lessons from Denmark about Inequality and Social Mobility," Working Papers, Human Capital and Economic Opportunity Working Group, number 2021-006, Mar.
• Massimo Baldini & Leonzio Rizzo, 2021, "Flat Tax: European Experiences and the Italian Proposals," Hacienda Pública Española / Review of Public Economics, IEF, volume 238, issue 3, pages 137-162, September.
• Camino González Vasco & María Jesús Delgado Rodríguez & Sonia de Lucas Santos, 2021, "Segmentation of Potential Fraud Taxpayers and Characterization in Personal Income Tax Using Data Mining Techniques," Hacienda Pública Española / Review of Public Economics, IEF, volume 239, issue 4, pages 127-157, November.
• Michael MITSOPOULOS & Theodore PELAGIDIS, 2021, "Labor Taxation And Investment In Developed Countries. The Impact On Employment," Regional Science Inquiry, Hellenic Association of Regional Scientists, volume 0, issue 2, pages 13-31, June.
• Nicolas Hérault & Stephen P. Jenkins, 2021, "Redistributive effect and the progressivity of taxes and benefits: evidence for the UK, 1977–2018," Melbourne Institute Working Paper Series, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne, number wp2021n23, Nov.
• Valencia, Oscar & Angarita, Matilde & Santaella, Juan & De Castro, Marcela, 2020, "Do Immigrants Bring Fiscal Dividends?: The Case of Venezuelan Immigration in Colombia," IDB Publications (Working Papers), Inter-American Development Bank, number 10958, Dec, DOI: http://dx.doi.org/10.18235/0002993.
• Voramast Limteerakul, 2021, "The effect of income components and tax on inequality in Thailand under comprehensive income," International Journal of Trade and Global Markets, Inderscience Enterprises Ltd, volume 14, issue 2, pages 154-165.
• Marko Ledic & Ivica Rubil & Ivica Urban, 2021, "Tax Progressivity and Social Welfare with a Continuum of Inequality Views," Working Papers, The Institute of Economics, Zagreb, number 2103, Jul.
• Britta Augsburg & Bet Caeyers & Sara Giunti & Bansi Malde & Susanna Smets, 2021, "Labelled loans and human capital investments," IFS Working Papers, Institute for Fiscal Studies, number W21/09, Apr.
• Helen Miller & Thomas Pope & Kate Smith, 2021, "Intertemporal income shifting and the taxation of business owner-managers," IFS Working Papers, Institute for Fiscal Studies, number W21/49, Dec.
• Mr. Alexander D Klemm & Mr. Paolo Mauro, 2021, "Pandemic and Progressivity," IMF Working Papers, International Monetary Fund, number 2021/024, Feb.
• Kristoffer Berg & Mr. Shafik Hebous, 2021, "Does a Wealth Tax Improve Equality of Opportunity? Evidence from Norway," IMF Working Papers, International Monetary Fund, number 2021/085, Mar.
• Luis Huesca & Linda Llamas & H. Xavier Jara & César O. Vargas Téllez & David Rodríguez, 2021, "The impact of the COVID-19 pandemic on poverty and inequality in Mexico," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, volume 16, issue 3, pages 1-19, Julio - S.
• Nicolas Herault & Stephen P. Jenkins, 2021, "Redistributive effect and the progressivity of taxes and benefits: evidence for the UK, 1977–2018," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 592, Oct.
• Marta Rodriguez-Vives & Miguel Angel Gavilan-Rubio, 2021, "An overview of the taxation of residential property: is it a good idea?," Public Sector Economics, Institute of Public Finance, volume 45, issue 2, pages 283-303, DOI: 10.3326/pse.45.2.5.
• Michael Christl & Silvia De Poli & Francesco Figari & Tine Hufkens & Chrysa Leventi & Andrea Papini & Alberto Tumino, 2021, "The cushioning effect of fiscal policy in the EU during the COVID-19 pandemic," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2021-02, Jul.
• Wiji Arulampalam & Andrea Papini, 2021, "Tax Progressivity and Self-employment Dynamics," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2021-03, May.
• Michael Christl & Silvia De Poli & Tine Hufkens & Andreas Peichl & Mattia Ricci, 2021, "The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2021-04, Jul.
• Michael Christl & Silvia De Poli & Denes Kucsera & Hanno Lorenz, 2021, "COVID-19 and (gender) inequality in income: the impact of discretionary policy measures in Austria," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2021-05, Jul.
• Andreas Thiemann, 2021, "Cryptocurrencies: An empirical view from a Tax Perspective," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2021-12, Aug.
• Luisa Loiacono & Leonzio Rizzo & Riccardo Secomandi, 2021, "Uno scossone all’IRPEF: detrazione unica per tutti ed imposta negativa," Working papers, Società Italiana di Economia Pubblica, number 105, Jul.
• Vollan, Björn & Hadnes, Myriam & Nilgen, Marco & Kosfeld, Michael, 2021, "The Fetters of the Sib: An Experimental Study in Burkina Faso," IZA Discussion Papers, IZA Network @ LISER, number 14147, Feb.
• Heckman, James J. & Landersø, Rasmus, 2021, "Lessons from Denmark about Inequality and Social Mobility," IZA Discussion Papers, IZA Network @ LISER, number 14185, Mar.
• Galassi, Gabriela, 2021, "Labor Demand Response to Labor Supply Incentives: Lessons from the German Mini-Job Reform," IZA Discussion Papers, IZA Network @ LISER, number 14248, Apr.
• Kim, Jinyoung & Kim, Seonghoon & Koh, Kanghyock, 2021, "Labor Market Institutions and the Incidence of Payroll Taxation," IZA Discussion Papers, IZA Network @ LISER, number 14321, Apr.
• Lavecchia, Adam M. & Tazhitdinova, Alisa, 2021, "Permanent and Transitory Responses to Capital Gains Taxes: Evidence from a Lifetime Exemption in Canada," IZA Discussion Papers, IZA Network @ LISER, number 14331, Apr.
• Siegloch, Sebastian & Wehrhöfer, Nils & Etzel, Tobias, 2021, "Direct, Spillover and Welfare Effects of Regional Firm Subsidies," IZA Discussion Papers, IZA Network @ LISER, number 14362, May.
• Arulampalam, Wiji & Papini, Andrea, 2021, "Tax Progressivity and Self-Employment Dynamics," IZA Discussion Papers, IZA Network @ LISER, number 14363, May.
• Johnston, David W. & Menon, Nidhiya, 2021, "Income and Views on Minimum Living Standards," IZA Discussion Papers, IZA Network @ LISER, number 14656, Aug.
• Jacquet, Laurence & Lehmann, Etienne, 2021, "How to Tax Different Incomes?," IZA Discussion Papers, IZA Network @ LISER, number 14739, Sep.
• Costa-Font, Joan & Raut, Nilesh, 2021, "Long-Term Care Partnership Effects on Medicaid and Private Insurance," IZA Discussion Papers, IZA Network @ LISER, number 14753, Sep.
• Herault, Nicolas & Jenkins, Stephen P., 2021, "Redistributive Effect and the Progressivity of Taxes and Benefits: Evidence for the UK, 1977-2018," IZA Discussion Papers, IZA Network @ LISER, number 14819, Oct.
• Angelov, Nikolay & Waldenström, Daniel, 2021, "COVID-19 and Income Inequality: Evidence from Monthly Population Registers," IZA Policy Papers, Institute of Labor Economics (IZA), number 178, Jul.
• Angelov, Nikolay & Waldenström, Daniel, 2021, "The Impact of COVID-19 on Economic Activity: Evidence from Administrative Tax Registers," IZA Policy Papers, Institute of Labor Economics (IZA), number 179, Jul.
• Miriam Kohl & Philipp M. Richter, 2021, "Unilateral Tax Policy in the Open Economy," Working Papers, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz, number 2113, Aug.
• Tim Klausmann, 2021, "Feedback in Homogeneous Ability Groups: A Field Experiment," Working Papers, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz, number 2114, 09.
• Stuart Adam & James Browne & David Phillips & Barra Roantree, 2021, "Frictions and taxpayer responses: evidence from bunching at personal tax thresholds," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 3, pages 612-653, June, DOI: 10.1007/s10797-020-09619-0.
• Peter Levell & Barra Roantree & Jonathan Shaw, 2021, "Mobility and the lifetime distributional impact of tax and transfer reforms," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 4, pages 751-793, August, DOI: 10.1007/s10797-020-09627-0.
• Mario Alloza, 2021, "The impact of taxes on income mobility," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 4, pages 794-854, August, DOI: 10.1007/s10797-020-09629-y.
• Jorge González-Chapela & Raquel Ortega-Lapiedra, 2021, "Reform of the Personal Income Tax in Spain: Effects on Internal Mobility of the Unemployed," Journal of Family and Economic Issues, Springer, volume 42, issue 1, pages 166-181, March, DOI: 10.1007/s10834-020-09682-z.
• José Alberto Molina, 2021, "The Work–Family Conflict: Evidence from the Recent Decade and Lines of Future Research," Journal of Family and Economic Issues, Springer, volume 42, issue 1, pages 4-10, July, DOI: 10.1007/s10834-020-09700-0.
• James Alm & Trey Dronyk-Trosper & Sean Larkin, 2021, "In the land of OZ: designating opportunity zones," Public Choice, Springer, volume 188, issue 3, pages 503-523, September, DOI: 10.1007/s11127-020-00848-9.
• YoungRok Kim, 2021, "Politics, Religion, and Tax Incentives for Charitable Giving in South Korea," Korean Economic Review, Korean Economic Association, volume 37, pages 141-155.
• Isabel Martinez, 2021, "Beggar-Thy-Neighbour Tax Cuts: Mobility After a Local Income and Wealth Tax Reform in Switzerland," KOF Working papers, KOF Swiss Economic Institute, ETH Zurich, number 21-490, Jan, DOI: 10.3929/ethz-b-000463387.
• Riatu Mariatul Qibthiyyah, 2021, "Province and Local Finances in Indonesia during COVID-19 Pandemic," LPEM FEBUI Working Papers, LPEM, Faculty of Economics and Business, University of Indonesia, number 202159, revised 2021.
• Ludmila Fadejeva & Olegs Tkacevs, 2021, "Are Tax-Favoured Savings Plans Effective in Raising Private Savings?," Discussion Papers, Latvijas Banka, number 2021/01, Mar.
• Bachmann Ronald & Jäger Philipp & Jessen Robin, 2021, "A Split Decision: Welche Auswirkungen hätte die Abschaffung des Ehegattensplittings auf das Arbeitsangebot und die Einkommensverteilung?," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 70, issue 2, pages 105-131, August, DOI: 10.1515/zfwp-2021-2052.
• Patrick Macnamara & Myroslav Pidkuyko & Raffaele Rossi, 2021, "Marginal Tax Rates and Income in the Long Run: Evidence from a Structural Estimation," Economics Discussion Paper Series, Economics, The University of Manchester, number 2105, Mar, revised Jan 2022.
• Adam M. Lavecchia & Alisa Tazhitdinova, 2021, "Permanent and Transitory Responses to Capital Gains Taxes: Evidence from a Lifetime Exemption in Canada," Department of Economics Working Papers, McMaster University, number 2021-04, Feb.
• Marina Chugunova & Andreas Nicklisch & Kai-Uwe Schnapp, 2022, "Redistribution and Production with a Subsistence Income Constraint: A Real-effort Experiment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 78, issue 1-2, pages 208-238, DOI: 10.1628/fa-2021-0017.
• Søren Leth-Petersen & Peer Ebbesen Skov, 2021, "Does the Marginal Tax Rate Affect Activity in the Informal Sector?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 77, issue 4, pages 317-344, DOI: 10.1628/fa-2021-0018.
• Katharina Jenderny, 2022, "Top Tax Progression and Capital Taxation in Germany," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 78, issue 4, pages 422-469, DOI: 10.1628/fa-2022-0007.
• Tomoharu Mori & Hirofumi Kurokawa & Fumio Ohtake, 2022, "Labor Supply Reaction to Wage Cuts and Tax Increases: A Real-Effort Experiment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 78, issue 3, pages 362-377, DOI: 10.1628/fa-2022-0008.
• Philipp Krug, 2022, "Optimal Estate Taxation: More (about) Heterogeneity across Dynasties," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 78, issue 4, pages 470-487, DOI: 10.1628/fa-2022-0010.
• Jaroslav Korecko & Alzbeta Suhányiová & Ladislav Suhányi, 2021, "Development of Income Taxes in Slovakia and the European Union in the Light of Recent Economic Changes in Europe," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 17, issue 02, pages 67-86.