Research classified by Journal of Economic Literature (JEL) codes

2022

• Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris T., 2022, "Optimal Taxation with Multiple Incomes and Types," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2022/3, Jan.
• Pierre-André Chiappori & Carlo Fiorio & Alfred Galichon & Stefano Verzillo, 2022, "Assortative Matching on Income," Working Papers, Human Capital and Economic Opportunity Working Group, number 2022-006, Mar.
• Morgan Daly & Mary Jane Lenard & Lisa Monahan, 2022, "To Spend Or Not To Spend: An Investigation Of Consumer Behaviors Related To Tax Refunds," Accounting & Taxation, The Institute for Business and Finance Research, volume 14, issue 1, pages 1-14.
• Dorothy Thompson & Darlene Booth-Bell, 2022, "Remote Work And State Tax Complexity: The High Cost To Interstate Educators," Accounting & Taxation, The Institute for Business and Finance Research, volume 14, issue 1, pages 45-55.
• María Cervini-Plá & Mariona Tomàs & Javier Vázquez-Grenno, 2022, "Public transportation, fare policies and tax salience," Working Papers, Institut d'Economia de Barcelona (IEB), number 2022/05.
• Marko Ledic & Ivica Rubil & Ivica Urban, 2022, "Missing top incomes and tax-benefit microsimulation: evidence from correcting household survey data using tax records data," Working Papers, The Institute of Economics, Zagreb, number 2201, Mar.
• Réka Branyiczki & Anikó Bíró & Attila Lindner & Lili Márk & Dániel Prinz, 2022, "Firm heterogeneity and the impact of payroll taxes," IFS Working Papers, Institute for Fiscal Studies, number W22/49, Nov.
• Matteo Ghilardi & Roy Zilberman, 2022, "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," IMF Working Papers, International Monetary Fund, number 2022/127, Jul.
• Mr. Serhan Cevik & Sadhna Naik, 2022, "Don't Look Up: House Prices in Emerging Europe," IMF Working Papers, International Monetary Fund, number 2022/236, Dec.
• Satya R. Chakravarty & Rama Pal & Rupayan Pal & Palash Sarkar, 2022, "Minimum inequality taxation, average and minimally progressive taxations and depolarization," Indira Gandhi Institute of Development Research, Mumbai Working Papers, Indira Gandhi Institute of Development Research, Mumbai, India, number 2022-010, Aug.
• Andrew Clark & Conchita D'Ambrosio & Anthony Lepinteur & Giorgia Menta, 2022, "Pandemic Policy and Individual Income Changes across Europe," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 600, Feb.
• Marko Ledic & Ivica Rubil & Ivica Urban, 2022, "Missing top incomes and tax-benefit microsimulation: evidence from correcting household survey data using tax records data," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 609, Mar.
• Michael Christl & Silvia De Poli & Francesco Figari & Tine Hufkens & Chrysa Leventi & Andrea Papini & Alberto Tumino, 2022, "Monetary compensation schemes during the COVID-19 pandemic: Implications for household incomes, liquidity constraints and consumption across the EU," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 613, Jun.
• Sofia Maier & Mattia Ricci & Vanda Almeida & Michael Christl & Hugo Cruces & Silvia De Poli & Klaus Grunberger & Adrian Hernandez & Tine Hufkens & Daniela Hupteva & Viginta Ivaskaite-Tamosiune & Marta, 2022, "EUROMOD baseline report," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2022-01, Apr.
• Michael Christl & Silvia De Poli & Francesco Figari & Tine Hufkens & Chrysa Leventi & Andrea Papini & Alberto Tumino, 2022, "Monetary compensation schemes during the COVID-19 pandemic: Implications for household incomes, liquidity constraints and consumption across the EU," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2022-03, Mar.
• Carlo V. Fiorio & Tommaso Frattini & Andrea Riganti & Michael Christl, 2022, "Migration and public finances in the EU," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2022-05, Jun.
• Riccardo Bruni & Alessandro Gioffré & Maria Marino, 2022, ""In-group bias in preferences for redistribution: a survey experiment in Italy"," IREA Working Papers, University of Barcelona, Research Institute of Applied Economics, number 202223, Dec, revised Nov 2023.
• Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris T., 2022, "Optimal Taxation with Multiple Incomes and Types," IZA Discussion Papers, IZA Network @ LISER, number 15036, Jan.
• Fehr, Ernst & Epper, Thomas & Senn, Julien, 2022, "Other-Regarding Preferences and Redistributive Politics," IZA Discussion Papers, IZA Network @ LISER, number 15088, Feb.
• Kawaguchi, Daiji & Toriyabe, Takahiro, 2022, "Measurements of Skill and Skill-Use Using PIAAC," IZA Discussion Papers, IZA Network @ LISER, number 15177, Mar.
• Myck, Michal & Trzciński, Kajetan, 2022, "Income Tax Policy in Europe between Two Crises: From the Great Recession to the COVID-19 Pandemic," IZA Discussion Papers, IZA Network @ LISER, number 15302, May.
• Isaac, Elliott & Jiang, Haibin, 2022, "Tax-Based Marriage Incentives in the Affordable Care Act," IZA Discussion Papers, IZA Network @ LISER, number 15331, May.
• Sumiya, Kazuhiko & Bagger, Jesper, 2022, "Income Taxes, Gross Hourly Wages, and the Anatomy of Behavioral Responses: Evidence from a Danish Tax Reform," IZA Discussion Papers, IZA Network @ LISER, number 15502, Aug.
• Timm, Lisa Marie & Giuliodori, Massimo & Muller, Paul, 2022, "Tax Incentives for High Skilled Migrants: Evidence from a Preferential Tax Scheme in the Netherlands," IZA Discussion Papers, IZA Network @ LISER, number 15582, Sep.
• Carranza, Eliana & Donald, Aletheia & Grosset, Florian & Kaur, Supreet, 2022, "The Social Tax: Redistributive Pressure and Labor Supply," IZA Discussion Papers, IZA Network @ LISER, number 15743, Nov.
• Breda, Thomas & Haywood, Luke & Wang, Haomin, 2022, "Equilibrium Effects of Payroll Tax Reductions and Optimal Policy Design," IZA Discussion Papers, IZA Network @ LISER, number 15810, Dec.
• Herget Anna & Riphahn Regina T., 2022, "The Untold Story of Midijobs," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 242, issue 3, pages 309-341, June, DOI: 10.1515/jbnst-2021-0025.
• Krenek Alexander & Schratzenstaller Margit, 2022, "A Harmonized Net Wealth Tax in the European Union," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 242, issue 5-6, pages 629-668, December, DOI: 10.1515/jbnst-2021-0045.
• Chiappori, Pierre-Andre & Fioro, Carlo & Galichon, Alfred & Verzillo, Stefano, 2022, "Assortative Matching on Income," JRC Working Papers in Economics and Finance, Joint Research Centre, European Commission, number 2022-07, Jun.
• Rodrigo A. Cerda & José Tomás Valente, 2022, "The role of capital taxation on the business cycle: the case of Chile, 1960–2019," Economic Change and Restructuring, Springer, volume 55, issue 1, pages 83-108, February, DOI: 10.1007/s10644-020-09308-2.
• Johannes Diederich & Catherine C. Eckel & Raphael Epperson & Timo Goeschl & Philip J. Grossman, 2022, "Subsidizing unit donations: matches, rebates, and discounts compared," Experimental Economics, Springer;Economic Science Association, volume 25, issue 2, pages 734-758, April, DOI: 10.1007/s10683-021-09732-9.
• Vidar Christiansen & Zhiyang Jia & Thor O. Thoresen, 2022, "Assessing income tax perturbations," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 2, pages 472-504, April, DOI: 10.1007/s10797-021-09673-2.
• Alexander Klemm & Paolo Mauro, 2022, "Pandemic and progressivity," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 2, pages 505-535, April, DOI: 10.1007/s10797-021-09700-2.
• Athiphat Muthitacharoen & Trongwut Burong, 2022, "How do taxpayers respond to tax subsidy for long-term savings? Evidence from Thailand’s tax return data," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 3, pages 726-750, June, DOI: 10.1007/s10797-021-09687-w.
• Petter Bjerksund & Guttorm Schjelderup, 2022, "Investor asset valuation under a wealth tax and a capital income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 4, pages 873-889, August, DOI: 10.1007/s10797-021-09691-0.
• Sanjeev Gupta & João Tovar Jalles & Jianhong Liu, 2022, "Tax Buoyancy in Sub-Saharan Africa and its Determinants," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 4, pages 890-921, August, DOI: 10.1007/s10797-021-09694-x.
• Patricia Apps & Ray Rees, 2022, "Inequality measurement and tax/transfer policy," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 4, pages 953-984, August, DOI: 10.1007/s10797-021-09695-w.
• Ege Can, 2022, "Income taxation, entrepreneurship, and incorporation status of self-employment," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 5, pages 1260-1293, October, DOI: 10.1007/s10797-021-09702-0.
• O. Kondratjeva & S. P. Roll & M. Despard & M. Grinstein-Weiss, 2022, "The Impact of Tax Refund Delays on the Experience of Hardship Among Lower-Income Households," Journal of Consumer Policy, Springer, volume 45, issue 2, pages 239-280, June, DOI: 10.1007/s10603-021-09501-4.
• Enea Baselgia & Isabel Z. Martinez, 2022, "Tracking and Taxing the Super-Rich: Insights from Swiss Rich Lists," KOF Working papers, KOF Swiss Economic Institute, ETH Zurich, number 22-501, Feb, DOI: 10.3929/ethz-b-000534627.
• Katrine M. Jakobsen & Thomas H. J�rgensen & Hamish Low, 2022, "Fertility and Family Labor Supply," CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI), number 22-04, May.
• Camilla Skovbo Christensen & Bastian Emil Ellegaard, 2022, "Do Tax Subsidies for Retirement Saving Impact Total Private Saving? New Evidence on Middle-income Workers," CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI), number 22-17, Sep.
• Matteo F. Ghilardi & Roy Zilberman, 2022, "Macroeconomic Effects of Dividend Taxation with Investment Credit Limits," Working Papers, Lancaster University Management School, Economics Department, number 359000594.
• Aisyah Nurrul Jannah & Khoirunurrofik, 2022, "The Impact of COVID-19 Pandemic on Local Fiscal Revenue: Empirical Evidence from the Regions with Dominant Tertiary Sectors," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, volume 68, pages 87-101, Desember.
• Patrick Macnamara & Myroslav Pidkuyko & Raffaele Rossi, 2022, "Taxing Consumption in Unequal Economies," Economics Discussion Paper Series, Economics, The University of Manchester, number 2210, Nov.
• Stefano Boscolo, 2022, "L'ineguale trattamento degli eguali. Impatto delle recenti modifiche al sistema Tax Benefit in Italia," Center for the Analysis of Public Policies (CAPP), Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi", number 0179, Jul.
• Giovanni Gallo & Silvia Granato & michele Raitano, 2022, "Heterogeneous effects of the Covid-19 crisis on Italian workers’ incomes: the role played by jobs routinization and teleworkability," Center for the Analysis of Public Policies (CAPP), Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi", number 0180, Aug.
• Lynn Riggs & Dean Hyslop & David C. Maré, 2022, "Estimating the impact of the Families Package changes in financial incentives," Motu Working Papers, Motu Economic and Public Policy Research, number 22_06, Dec.
• Dean Hyslop & Lynn Riggs & David C. Maré, 2022, "The impact of the 2018 Families Package Winter Energy Payment policy," Motu Working Papers, Motu Economic and Public Policy Research, number 22_09, Dec.
• Jonathan Meer & Joshua Witter, 2022, "Effects of the Earned Income Tax Credit for Childless Adults: A Regression Discontinuity Approach," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 37".

2021

• Andreas R. Kostøl & Andreas S. Myhre, 2021, "Labor Supply Responses to Learning the Tax and Benefit Schedule," American Economic Review, American Economic Association, volume 111, issue 11, pages 3733-3766, November, DOI: 10.1257/aer.20201877.
• Felix J. Bierbrauer & Pierre C. Boyer & Andreas Peichl, 2021, "Politically Feasible Reforms of Nonlinear Tax Systems," American Economic Review, American Economic Association, volume 111, issue 1, pages 153-191, January, DOI: 10.1257/aer.20190021.
• Brian Baugh & Itzhak Ben-David & Hoonsuk Park & Jonathan A. Parker, 2021, "Asymmetric Consumption Smoothing," American Economic Review, American Economic Association, volume 111, issue 1, pages 192-230, January, DOI: 10.1257/aer.20181735.
• Isabel Z. Martínez & Emmanuel Saez & Michael Siegenthaler, 2021, "Intertemporal Labor Supply Substitution? Evidence from the Swiss Income Tax Holidays," American Economic Review, American Economic Association, volume 111, issue 2, pages 506-546, February, DOI: 10.1257/aer.20180746.
• Robert W. Hahn & Robert D. Metcalfe, 2021, "Efficiency and Equity Impacts of Energy Subsidies," American Economic Review, American Economic Association, volume 111, issue 5, pages 1658-1688, May, DOI: 10.1257/aer.20180441.
• Chunzan Wu & Dirk Krueger, 2021, "Consumption Insurance against Wage Risk: Family Labor Supply and Optimal Progressive Income Taxation," American Economic Journal: Macroeconomics, American Economic Association, volume 13, issue 1, pages 79-113, January, DOI: 10.1257/mac.20180125.
• Bettina Brüggemann, 2021, "Higher Taxes at the Top: The Role of Entrepreneurs," American Economic Journal: Macroeconomics, American Economic Association, volume 13, issue 3, pages 1-36, July, DOI: 10.1257/mac.20170441.
• Andreas Fagereng & Martin B. Holm & Gisle J. Natvik, 2021, "MPC Heterogeneity and Household Balance Sheets," American Economic Journal: Macroeconomics, American Economic Association, volume 13, issue 4, pages 1-54, October, DOI: 10.1257/mac.20190211.
• François Maniquet & Dirk Neumann, 2021, "Well-Being, Poverty, and Labor Income Taxation: Theory and Application to Europe and the United States," American Economic Journal: Microeconomics, American Economic Association, volume 13, issue 2, pages 276-310, May, DOI: 10.1257/mic.20180269.
• Oriol Carbonell-Nicolau & Humberto Llavador, 2021, "Inequality, Bipolarization, and Tax Progressivity," American Economic Journal: Microeconomics, American Economic Association, volume 13, issue 4, pages 492-513, November, DOI: 10.1257/mic.20190111.
• Mark Colas & Kevin Hutchinson, 2021, "Heterogeneous Workers and Federal Income Taxes in a Spatial Equilibrium," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 2, pages 100-134, May, DOI: 10.1257/pol.20180529.
• Jonathan Gruber & Amalie Jensen & Henrik Kleven, 2021, "Do People Respond to the Mortgage Interest Deduction? Quasi-experimental Evidence from Denmark," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 2, pages 273-303, May, DOI: 10.1257/pol.20170366.
• Ithai Z. Lurie & Daniel W. Sacks & Bradley Heim, 2021, "Does the Individual Mandate Affect Insurance Coverage? Evidence from Tax Returns," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 2, pages 378-407, May, DOI: 10.1257/pol.20180619.
• Anh D. M. Nguyen & Luisanna Onnis & Raffaele Rossi, 2021, "The Macroeconomic Effects of Income and Consumption Tax Changes," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 2, pages 439-466, May, DOI: 10.1257/pol.20170241.
• Thiess Buettner & Boryana Madzharova, 2021, "Unit Sales and Price Effects of Preannounced Consumption Tax Reforms: Micro-level Evidence from European VAT," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 3, pages 103-134, August, DOI: 10.1257/pol.20170708.
• Julie Berry Cullen & Nicholas Turner & Ebonya Washington, 2021, "Political Alignment, Attitudes toward Government, and Tax Evasion," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 3, pages 135-166, August, DOI: 10.1257/pol.20190409.
• Katy Bergstrom & William Dodds, 2021, "Using Labor Supply Elasticities to Learn about Income Inequality: The Role of Productivities versus Preferences," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 3, pages 28-62, August, DOI: 10.1257/pol.20200100.
• Louis Kaplow, 2021, "Market Power and Income Taxation," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 4, pages 329-354, November, DOI: 10.1257/pol.20200103.
• Juliana Londoño-Vélez & Javier Ávila-Mahecha, 2021, "Enforcing Wealth Taxes in the Developing World: Quasi-experimental Evidence from Colombia," American Economic Review: Insights, American Economic Association, volume 3, issue 2, pages 131-148, June, DOI: 10.1257/aeri.20200319.
• Marianne Bitler & Jason Cook & Jonathan Rothbaum, 2021, "Working for Your Bread: The Labor Supply Effects of SNAP," AEA Papers and Proceedings, American Economic Association, volume 111, pages 496-500, May, DOI: 10.1257/pandp.20211094.
• Florian Scheuer & Joel Slemrod, 2021, "Taxing Our Wealth," Journal of Economic Perspectives, American Economic Association, volume 35, issue 1, pages 207-230, Winter, DOI: 10.1257/jep.35.1.207.
• Elena Miola & Marco Manzo, 2021, "A Tax-Benefit Microsimulation Model for Personal Income Taxation in Italy," Working Papers, Ministry of Economy and Finance, Department of Finance, number wp2021-10, Jan.
• Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021, "The concentration of personal wealth un Italy 1995 - 2016," Working Papers, Ministry of Economy and Finance, Department of Finance, number wp2021-13, Jun.
• E.V. Balatsky & N.A. Ekimova, 2021, "Fiscal and Social Effectiveness Assessment of the Personal Income Tax Reform in Russia," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 20, issue 2, pages 175-193, DOI: http://dx.doi.org/10.15826/vestnik..
• Stoyan Tanchev, 2021, "How the proportional income taxation increases inequality in Bulgaria," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 7, issue 3, pages 244-254, DOI: https://doi.org/10.15826/jtr.2021.7.
• Gancho Ganchev & Ivan Todorov, 2021, "Taxation, government spending and economic growth: The case of Bulgaria," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 7, issue 3, pages 255-266, DOI: https://doi.org/10.15826/jtr.2021.7.
• Carina Neisser, 2021, "The Elasticity of Taxable Income: A Meta-Regression Analysis," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 067, Feb.
• Marinho Bertanha & Andrew H. McCallum & Nathan Seegert, 2021, "Better Bunching, Nicer Notching," Papers, arXiv.org, number 2101.01170, Jan, revised Jun 2023.
• Danial Ludwig & Victor M. Yakovenko, 2021, "Physics-inspired analysis of the two-class income distribution in the USA in 1983-2018," Papers, arXiv.org, number 2110.03140, Oct, revised Jan 2022.
• Ileana Iulia Istudor & Florina Mocanu & Marinela Daniela Manea, 2021, "An Overview Of Fiscal Pressure In The European Union," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 62, issue 2, pages 100-119, June.
• Rumen Brussarski, 2021, "100 years of personal income tax in Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 53-71.
• Dominika Langenmayr & Lennard Zyska, 2021, "Avoiding Taxes: Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 204, Mar.
• Alexander Daminger, 2021, "Homeowner Subsidies and Suburban Living: Empirical Evidence from a Subsidy Repeal," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 211, Aug.
• Tim Kovalenko, 2021, "Uncertainty shocks and employment fluctuations in Germany: the role of establishment size," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 212, Sep.
• Fructuoso Borrallo & Susana Párraga-Rodríguez & Javier J. Pérez, 2021, "Los retos de la fiscalidad ante el envejecimiento: evidencia comparada de la Unión Europea, Estados Unidos y Japón," Occasional Papers, Banco de España, number 2102, Jan.
• Fructuoso Borrallo & Susana Párraga-Rodríguez & Javier J. Pérez, 2021, "Taxation challenges of population ageing: comparative evidence from the European Union, the United States and Japan," Occasional Papers, Banco de España, number 2102, Jan.
• Patrick Macnamara & Myroslav Pidkuyko & Raffaele Rossi, 2021, "Marginal tax changes with risky investment," Working Papers, Banco de España, number 2116, Apr.
• Hernán Rincón-Castro, 2021, "¿Cuánto tributan efectivamente el consumo, el trabajo y el capital en Colombia? Cálculos con las Cuentas Nacionales base 2015," Borradores de Economia, Banco de la Republica de Colombia, number 1161, Jun, DOI: https://doi.org/10.32468/be.1161.
• Mariko Shimizu, 2021, "Effects of tax payment systems on tax compliance: Comparing the withholding system with the tax declaration system," Journal of Behavioral Economics for Policy, Society for the Advancement of Behavioral Economics (SABE), volume 5, issue S2, pages 95-102, Septembre.
• Sydnee Caldwell & Scott Nelson & Daniel C. Waldinger, 2021, "Tax Refund Uncertainty: Evidence and Welfare Implications," Working Papers, Becker Friedman Institute for Research In Economics, number 2021-18.
• Gilbert Cette & Jimmy Lopez, 2021, "Promoting Self-employment:Does it create more Employment and Business Activity?," Working papers, Banque de France, number 838.
• Christoph Gortz & Danny McGowan & Mallory Yeromonahos, 2021, "Furlough and Household Financial Distress during the COVID-19 Pandemic," Discussion Papers, Department of Economics, University of Birmingham, number 21-13, Aug.
• Walter Bossert & Conchita D’Ambrosio & Kohei Kamaga, 2021, "Extreme Values, Means, and Inequality Measurement," Review of Income and Wealth, International Association for Research in Income and Wealth, volume 67, issue 3, pages 564-590, September, DOI: 10.1111/roiw.12490.
• 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, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, number 15876, Mar.
• Alvaredo, Facundo & Acciari, Paolo & Morelli, Salvatore, 2021, "The concentration of personal wealth in Italy 1995-2016," CEPR Discussion Papers, Centre for Economic Policy Research, number 16053, Apr.
• Siegloch, Sebastian & Wehrhöfer, Nils & Etzel, Tobias, 2021, "Direct, Spillover and Welfare Effects of Regional Firm Subsidies," CEPR Discussion Papers, Centre for Economic Policy Research, number 16129, May.
• Guner, Nezih & Kaygusuz, Remzi & Ventura, Gustavo, 2021, "Rethinking the Welfare State," CEPR Discussion Papers, Centre for Economic Policy Research, number 16275, Jun.
• Waldenstrom, Daniel & Angelov, Nikolay, 2021, "The Impact of COVID-19 on Economic Activity: Evidence from Administrative Tax Registers," CEPR Discussion Papers, Centre for Economic Policy Research, number 16332, Jul.
• Waldenstrom, Daniel & Angelov, Nikolay, 2021, "COVID-19 and Income Inequality: Evidence from Monthly Population Registers," CEPR Discussion Papers, Centre for Economic Policy Research, number 16333, Jul.
• Stantcheva, Stefanie & Ferroni, Matteo, 2021, "Perceptions of Racial Gaps, their Causes, and Ways to Reduce Them," CEPR Discussion Papers, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, number 16530, Sep.
• Lehmann, Etienne & Jacquet, Laurence, 2021, "How to Tax Different Incomes?," CEPR Discussion Papers, Centre for Economic Policy Research, number 16571, Sep.
• Stantcheva, Stefanie, 2021, "The Effects of Taxes on Innovation: Theory and Empirical Evidence," CEPR Discussion Papers, Centre for Economic Policy Research, number 16608, Oct.
• Martínez, Isabel Z., 2022, "Mobility Responses to the Establishment of a Residential Tax Haven: Evidence From Switzerland," CEPR Discussion Papers, Centre for Economic Policy Research, number 16627, Apr.
• Spiritus, Kevin & Lehmann, Etienne & Renes, Sander & Zoutman, Floris, 2022, "Optimal Taxation with Multiple Incomes and Types," CEPR Discussion Papers, Centre for Economic Policy Research, number 16797, Jan.
• Keuschnigg, Christian & Johs, Julian & Stevens, Jacob, 2021, "Consolidating the Covid Debt," CEPR Discussion Papers, Centre for Economic Policy Research, 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.
• Susan St John & Terry Baucher, 2021, "Fair Economic Return: Restoring equity to the social fabric of New Zealand," Working Papers, University of Auckland, Economic Policy Center (EPC), number 008, Jul.
• 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, "Tributação da riqueza: princípios gerais, perspectivas internacionais e lições para o Brasil," Brazilian Journal of Political Economy, FGV EAESP, volume 41, issue 1, pages 44-64, February, DOI: 10.1590/0101-31572021-3131.
• 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.