Research classified by Journal of Economic Literature (JEL) codes

2021

• Ozili, Peterson Kitakogelu, 2021, "Financial inclusion-exclusion paradox: how banked adults become unbanked again," MPRA Paper, University Library of Munich, Germany, number 108494, Jun.
• Choi, Hoon, 2021, "The effect of COVID-19 stimulus payments on sales of local small businesses: Quasi-experimental evidence from Korea," MPRA Paper, University Library of Munich, Germany, number 108587, Jun.
• Harashima, Taiji, 2021, "Economic Inequality and Heterogeneous Success Rates of Investment," MPRA Paper, University Library of Munich, Germany, number 110688, Nov.
• Jana Tepperová & Jan Pavel & Markéta Arltová, 2021, "Kvantifikace fiskálních dopadů uskutečněných reforem zdanění osobních příjmů v České republice
  [Quantification of Fiscal Impacts of Personal Income Tax Reforms Implemented in the Czech Republic]," Politická ekonomie, Prague University of Economics and Business, volume 2021, issue 6, pages 651-668, DOI: 10.18267/j.polek.1337.
• Glenn P. Jenkins & Amin Sokhanvar & Hasan UlaÅŸ Altıok, 2021, "Reforming the Individual Direct Taxation System of North Cyprus," Development Discussion Papers, JDI Executive Programs, number 2021-08, May.
• Glenn P. Jenkins & Mikhail Miklyaev & Owotomiwa Christiana Olubamiro & Siamand Hesami, 2021, "Cost-Benefit Analysis of Tax Administration Reforms in Finland," Development Discussion Papers, JDI Executive Programs, number 2021-11, Dec.
• Lahura, Erick, 2021, "Política tributaria, distribución del ingreso y diferencias de género en Perú," Working Papers, Banco Central de Reserva del Perú, number 2021-010, Dec.
• Neryvia Pillay, 2021, "Taxpayer responsiveness to taxation Evidence from bunching at kink points of the South African income tax schedule," Working Papers, South African Reserve Bank, number 11002, Feb.
• Salvador Ortigueira & Nawid Siassi, 2021, "Online Appendix to "The U.S. Tax-Transfer System and Low-Income Households: Savings, Labor Supply, and Household Formation"," Online Appendices, Review of Economic Dynamics, number 19-106.
• Salvador Ortigueira & Nawid Siassi, 2021, "Code and data files for "The U.S. Tax-Transfer System and Low-Income Households: Savings, Labor Supply, and Household Formation"," Computer Codes, Review of Economic Dynamics, number 19-106, revised .
• Min Dai & Yipeng Jiang & Hong Liu & Jing Xu, 2021, "Code and data files for "A Rational Theory for Disposition Effects"," Computer Codes, Review of Economic Dynamics, number 20-172, revised .
• Maria Olivero & Mikheil Dvalishvili, 2021, "What Do Stimulus Packages Mean For Consumer Credit Markets?," School of Economics Working Paper Series, LeBow College of Business, Drexel University, number 2021-5, Jan.
• Salvador Ortigueira & Nawid Siassi, 2021, "An Assessment of Senator Romney's Family Security Act: Would it Really Reduce Poverty?," Working Papers, School of Economic Sciences, Washington State University, number 2021-1, May.
• Neryvia Pillay, 2021, "Taxpayer responsiveness to taxation: Evidence from bunching at kink points of the South African income tax schedule," ERSA Working Paper Series, Economic Research Southern Africa, volume 0, issue .
• Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021, "The Concentration of Personal Wealth in Italy 1995-2016," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 608, Apr, revised 03 May 2023.
• Johan Lundberg, 2021, "Horizontal interactions in local personal income taxes," The Annals of Regional Science, Springer;Western Regional Science Association, volume 67, issue 1, pages 27-46, August, DOI: 10.1007/s00168-020-01039-6.
• Nanak Kakwani & Hyun Hwa Son, 2021, "Normative Measures of Tax Progressivity: an International Comparison," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, volume 19, issue 1, pages 185-212, March, DOI: 10.1007/s10888-020-09463-6.
• Mike Brewer & Iva Valentinova Tasseva, 2021, "Did the UK policy response to Covid-19 protect household incomes?," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, volume 19, issue 3, pages 433-458, September, DOI: 10.1007/s10888-021-09491-w.
• Eren Gürer, 2021, "Equity-efficiency implications of a European tax and transfer system," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 57, issue 2, pages 301-346, August, DOI: 10.1007/s00355-021-01314-1.
• Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2021, "When the state does not play dice: aggressive audit strategies foster tax compliance," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 57, issue 3, pages 591-615, October, DOI: 10.1007/s00355-021-01325-y.
• Tobias Hauck & Luisa Wallossek, 2021, "Automatische Einkommensteuererstattungen zur Entlastung niedriger Einkommen
  [Automatic Income Tax Refunds to Relieve Low Incomes]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 101, issue 12, pages 956-959, December, DOI: 10.1007/s10273-021-3067-2.
• Niklas Isaak & Philipp Jäger & Robin Jessen, 2021, "Die Verteilung der Steuer- und Abgabenlast
  [The Distribution of the Tax and Social Security Burden]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 101, issue 4, pages 284-289, April, DOI: 10.1007/s10273-021-2896-3.
• Matthias Warneke, 2021, "Abbau der kalten Progression seit 2016 — eine Zwischenbilanz
  [Curbing the Fiscal Drag — A Provisional Assessment]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 101, issue 6, pages 481-483, June, DOI: 10.1007/s10273-021-2945-y.
• André W. Heinemann, 2021, "Der neue Finanzausgleich zwischen Bund und Ländern: erste Ergebnisse und Bewertungen
  [The New Federal Fiscal Equalisation System 2020: First Results and Evaluation]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 101, issue 7, pages 544-551, July, DOI: 10.1007/s10273-021-2966-6.
• Stefan Bach, 2021, "Aktuelle Reformvorschläge zum Einkommensteuertarif
  [Current Reform Proposals for the German Personal Income Tax Schedule: Relieve the Middle Class and High Earners, Burden High Incomes]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 101, issue 8, pages 606-614, August, DOI: 10.1007/s10273-021-2979-1.
• Andrés Mideros & Franziska Gassmann, 2021, "Fostering social mobility. The case of the Bono de Desarrollo Humano in Ecuador," Journal of Development Effectiveness, Taylor & Francis Journals, volume 13, issue 4, pages 385-404, October, DOI: 10.1080/19439342.2021.1968931.
• European Commission, 2021, "Taxation trends in the European Union: 2021 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2020, Jul.
• Joseph Kopecky, 2021, "The Age for Austerity? Population Age Structure and Fiscal Multipliers," Trinity Economics Papers, Trinity College Dublin, Department of Economics, number tep1621, Dec.
• Daiki Kishishita & Atsushi Yamagishi & Tomoko Matsumoto, 2021, "Overconfidence, Income-Ability Gap, and Preferences for Income Equality," Working Papers, Tokyo Center for Economic Research, number e159, Mar.
• Laurence JACQUET & Etienne LEHMANN, 2021, "How to Tax Different Incomes?," TEPP Working Paper, TEPP, number 2021-09.
• Robin Boadway & Kevin Spiritus, 2021, "Optimal Taxation of Normal and Excess Returns to Risky Assets," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 21-025/VI, Mar.
• Per Engström & Johannes Hagen & Edvard Johansson, 2021, "Estimating Tax Noncompliance among the Self-Employed – Evidence from Pleasure Boat Registers," Discussion Papers, Aboa Centre for Economics, number 144, Mar.
• Aspen Gorry & Glenn Hubbard & Aparna Mathur, 2021, "The Elasticity of Taxable Income in The Presence of Intertemporal Income Shifting," National Tax Journal, University of Chicago Press, volume 74, issue 1, pages 45-73, DOI: 10.1086/712866.
• Benjamin B. Lockwood & Afras Sial & Matthew Weinzierl, 2021, "Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation," Tax Policy and the Economy, University of Chicago Press, volume 35, issue 1, pages 1-54, DOI: 10.1086/713492.
• Panayiota Lyssiotou & Elena Savva, 2021, "Labor Supply Responses to Income Tax Free and Bracket Expansions," University of Cyprus Working Papers in Economics, University of Cyprus Department of Economics, number 05-2021, Oct.
• Cristina Borra & Ana Costa-Ramón & Libertad González Luna & Almudena Sevilla, 2021, "The causal effect of an income shock on children’s human capital," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1789, Jul.
• Leandro Arozamena & Juan José Ganuza & Federico Weinschelbaum, 2021, "Renegotiation and discrimination in symmetric procurement auctions," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1790, Jul.
• Gabrielle Pepin, 2021, "The COVID-19 Pandemic's Evolving Impacts on the Labor Market: Who's Been Hurt and What We Should Do," Upjohn Working Papers, W.E. Upjohn Institute for Employment Research, number 21-344, Mar.
• Keuschnigg, Christian & Johs, Julian & Stevens, Jacob, 2021, "Consolidating the Covid Debt," Economics Working Paper Series, University of St. Gallen, School of Economics and Political Science, number 2112, Dec.
• Jeff Larrimore & Jacob Mortenson & David Splinter, 2021, "Household Incomes in Tax Data: Using Addresses to Move from Tax-Unit to Household Income Distributions," Journal of Human Resources, University of Wisconsin Press, volume 56, issue 2, pages 600-631.
• Margaret E. Brehm, 2021, "Taxes and Adoptions from Foster Care: Evidence from the Federal Adoption Tax Credit," Journal of Human Resources, University of Wisconsin Press, volume 56, issue 4, pages 1031-1072.
• Jelena Žarković Rakić & Marko Vladisavljević, 2021, "Tax Reforms and Income Inequality in Former Yugoslav Countries: Escaping the Avant-Garde Neoliberalism in the Income Tax Policy," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, volume 68, issue 2, pages 231-252.
• Sudak Gennadiy & Yuliia Savchenko, 2021, "Does Household Tax Burden Have an Impact on Individuals’ Savings in Banks? The Case of Ukraine," Central European Economic Journal, Sciendo, volume 8, issue 55, pages 378-389, January, DOI: 10.2478/ceej-2021-0025.
• Adejare Adegbite Tajudeen & Olatunji Olaoye Clement, 2021, "Analysis of the Impact of Non-Oil Taxation on Foreign Direct Investment and Economic Services in Nigeria," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, volume 31, issue 1, pages 60-83, March, DOI: 10.2478/sues-2021-0004.
• Bergstrom,Katy Ann & Dodds,William, 2021, "Optimal Taxation with Multiple Dimensions of Heterogeneity," Policy Research Working Paper Series, The World Bank, number 9572, Mar.
• Branimir Jovanović, 2021, "New Insights into the Relationship Between Taxation and International Trade," wiiw Policy Notes, The Vienna Institute for International Economic Studies, wiiw, number 54, Nov.
• Amat Adarov & Mario Holzner & Branimir Jovanović & Goran Vukšić, 2021, "Labour Taxes and International Trade: The Role of Domestic Labour Value Added," wiiw Working Papers, The Vienna Institute for International Economic Studies, wiiw, number 205, Aug.
• Maren Froemel & Charles Gottlieb, 2021, "The Earned Income Tax Credit: Targeting the poor but crowding out wealth," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 54, issue 1, pages 193-227, February, DOI: 10.1111/caje.12492.
• David Burgherr, 2021, "The costs of administering a wealth tax," Fiscal Studies, John Wiley & Sons, volume 42, issue 3-4, pages 677-697, September, DOI: 10.1111/1475-5890.12276.
• Arun Advani & Helen Hughson & Hannah Tarrant, 2021, "Revenue and distributional modelling for a UK wealth tax," Fiscal Studies, John Wiley & Sons, volume 42, issue 3-4, pages 699-736, September, DOI: 10.1111/1475-5890.12280.
• Ismail Baydur & Fatih Yilmaz, 2021, "VAT Treatment of the Financial Services: Implications for the Real Economy," Journal of Money, Credit and Banking, Blackwell Publishing, volume 53, issue 8, pages 2167-2200, December, DOI: 10.1111/jmcb.12780.
• Advani, Arun & Hughson, Helen & Tarrant, Hannah, 2021, "Revenue and distributional modelling for a UK wealth tax," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1369.
• Kogawa, Takeshi, 2021, "The inter-cohort distributional effects of Japan's indirect tax reforms," Warwick-Monash Economics Student Papers, Warwick Monash Economics Student Papers, number 32.
• Christl, Michael & De Poli, Silvia & Kucsera, Dénes & Lorenz, Hanno, 2021, "COVID-19 and (gender) inequality in income: The impact of discretionary policy measures in Austria," Working Papers, Agenda Austria, number 22.
• Adena, Maja, 2021, "Tax-price elasticity of charitable donations – evidence from the German taxpayer panel," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 219-235, DOI: 10.4324/9781003139201-15.
• Fauser, Hannes & Godar, Sarah, 2021, "Income tax noncompliance in Germany, 2001-2014," Discussion Papers, Free University Berlin, School of Business & Economics, number 2021/17, DOI: 10.17169/refubium-32586.
• Christl, Michael & De Poli, Silvia & Kucsera, Dénes & Lorenz, Hanno, 2021, "COVID-19 and (gender) inequality in income: the impact of discretionary policy measures in Austria," GLO Discussion Paper Series, Global Labor Organization (GLO), number 917.
• Hérault, Nicolas & Jenkins, Stephen P., 2021, "Redistributive effect and the progressivity of taxes and benefits: evidence for the UK, 1977-2018," GLO Discussion Paper Series, Global Labor Organization (GLO), number 967.
• Beznoska, Martin & Hentze, Tobias, 2021, "Einkommensteuerpolitik im Bundestagswahlkampf: Analyse der Parteiprogramme und Ausblick auf die kommende Legislaturperiode," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 19/2021.
• Horneff, Vanya & Maurer, Raimond & Mitchell, Olivia S., 2021, "Do Required Minimum Distribution 401(k) Rules Matter, and for Whom? Insights from a Lifecylce Model," LawFin Working Paper Series, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin), number 17, DOI: 10.2139/ssrn.3811594.
• Bachmann, Ronald & Jäger, Philipp & Jessen, Robin, 2021, "A Split Decision: Welche Auswirkungen hätte die Abschaffung des Ehegattensplittings auf das Arbeitsangebot und die Einkommensverteilung?," RWI Materialien, RWI - Leibniz-Institut für Wirtschaftsforschung, number 144.
• Lembcke, Franziska & Nöh, Lukas & Schwarz, Milena, 2021, "Anreizwirkungen des deutschen Steuer- und Transfersystems auf das Erwerbsangebot von Zweitverdienenden," Working Papers, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, number 06/2021.
• Kohl, Miriam & Richter, Philipp M., 2021, "Unilateral tax policy in the open economy," CEPIE Working Papers, Technische Universität Dresden, Center of Public and International Economics (CEPIE), number 05/21.
• Ortigueira, Salvador & Siassi, Nawid, 2021, "Income Assistance, Marriage, and Child Poverty: An Assessment of the Family Security Act," ECON WPS - Working Papers in Economic Theory and Policy, TU Wien, Institute of Statistics and Mathematical Methods in Economics, Economics Research Unit, number 07/2021.
• Kohl, Miriam & Naumann, Fabrice, 2021, "Redistribution policy and offshoring in general equilibrium," VfS Annual Conference 2021 (Virtual Conference): Climate Economics, Verein für Socialpolitik / German Economic Association, number 242385.
• Siegloch, Sebastian & Wehrhöfer, Nils & Etzel, Tobias, 2021, "Direct, spillover and welfare effects of regional firm subsidies," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-038.

2020

• Givati, Yehonatan, 2020, "Theories of Tax Deductions: Income Measurement versus Efficiency," Journal of Law, Finance, and Accounting, now publishers, volume 5, issue 1, pages 107-136, April, DOI: 10.1561/108.00000042.
• Stoycho Dulevski, 2020, "An Analysis of the Taxation of Entertainers and Sportspersons Under Art. 17 OECD-MC," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 342-349, June.
• Hannah Simon & Michelle Harding, 2020, "What drives consumption tax revenues?: Disentangling policy and macroeconomic drivers," OECD Taxation Working Papers, OECD Publishing, number 47, Apr, DOI: 10.1787/94ed8187-en.
• Alastair Thomas, 2020, "Reassessing the regressivity of the VAT," OECD Taxation Working Papers, OECD Publishing, number 49, Aug, DOI: 10.1787/b76ced82-en.
• Jan Stráský, 2020, "Policies for a more efficient and inclusive housing market in Luxembourg," OECD Economics Department Working Papers, OECD Publishing, number 1594, Feb, DOI: 10.1787/85ae6967-en.
• Urban Sila, 2020, "The drivers of Norway's house prices," OECD Economics Department Working Papers, OECD Publishing, number 1599, Feb, DOI: 10.1787/cb065dca-en.
• Tim Bulman, 2020, "Rejuvenating Greece’s labour market to generate more and higher-quality jobs," OECD Economics Department Working Papers, OECD Publishing, number 1622, Oct, DOI: 10.1787/8ea5033a-en.
• Oliver Röhn, 2020, "Enhancing the efficiency and equity of the tax system in Israel," OECD Economics Department Working Papers, OECD Publishing, number 1646, Dec, DOI: 10.1787/2b311bcc-en.
• , Stone Center & Iacono, Roberto & Ranaldi, Marco, 2020, "Poor Laborers and Rich Capitalists? On the Evolution of Income Composition Inequality in Italy 1989-2016," SocArXiv, Center for Open Science, number xs47p, Mar, DOI: 10.31219/osf.io/xs47p.
• Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2020, "Child-Related Transfers, Household Labour Supply, and Welfare," The Review of Economic Studies, Review of Economic Studies Ltd, volume 87, issue 5, pages 2290-2321.
• Tristram Sainsbury & Robert Breunig, 2020, "The urgent need for Tax Reform in Australia in the COVID-19 World," Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, volume 23, issue 2, pages 211-229.
• Harashima, Taiji, 2020, "An Alternative Rationale for the Necessity of an Inheritance Tax," MPRA Paper, University Library of Munich, Germany, number 100015, May.
• Erard, Brian & Langetieg, Patrick & Payne, Mark & Plumley, Alan, 2020, "Ghosts in the Income Tax Machinery," MPRA Paper, University Library of Munich, Germany, number 100036, May.
• Harashima, Taiji, 2020, "Rethinking the Ability-to-Pay and Equal Sacrifice Principles of Taxation: An Alternative Rationale for a Progressive Income Tax," MPRA Paper, University Library of Munich, Germany, number 102937, Sep.
• Abuselidze, George, 2020, "Optimality of tax policy on the basis of comparative analysis of income taxation," MPRA Paper, University Library of Munich, Germany, number 104591.
• Karimi, Abdul Matin, 2020, "Moving Away from Foreign Aid: A Case Study of Afghanistan," MPRA Paper, University Library of Munich, Germany, number 105524, Dec, revised 23 Jan 2021.
• Mannan, Kazi Abdul & Farhana, Khandaker Mursheda & Chowdhury, G. M. Omar Faruque, 2020, "Socio-economic Factors of Tax Compliance: An Empirical Study of Individual Taxpayers in the Dhaka Zones, Bangladesh," MPRA Paper, University Library of Munich, Germany, number 108278, revised 2020.
• Ibrahim, Umar Bambale & Abubakar, Isah Funtua, 2020, "Welfare Implication of Tax Rates Increase in a Recessionary Economy," MPRA Paper, University Library of Munich, Germany, number 111132, Sep, revised 13 Dec 2021.
• Díez-Alonso, Daniel, 2020, "Taxpayer Bias in Perceived Income Distributions," MPRA Paper, University Library of Munich, Germany, number 116775, Sep, revised 10 Jan 2021.
• Saša Ranđelović & Marko Vladisavljević, 2020, "Social Welfare Effects of Progressive Income Taxation under Increasing Inequality," Prague Economic Papers, Prague University of Economics and Business, volume 2020, issue 5, pages 575-599, DOI: 10.18267/j.pep.750.
• Michal Krajňák, 2020, "Je daň z příjmů fyzických osob ze závislé činnosti v České republice progresivní?
  [Is Personal Income Tax on Dependent Activity in the Czech Republic Progressive?]," Politická ekonomie, Prague University of Economics and Business, volume 2020, issue 5, pages 534-553, DOI: 10.18267/j.polek.1295.
• Lucie Kábelová & Markéta Arltová, 2020, "Účinnost rodinné politiky v České republice
  [Effectiveness of Family Policy in the Czech Republic]," Politická ekonomie, Prague University of Economics and Business, volume 2020, issue 6, pages 679-694, DOI: 10.18267/j.polek.1299.
• Matthew Smith & Owen Zidar & Eric Zwick, 2020, "Top Wealth in America: New Estimates and Implications for Taxing the Rich," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 264, May.
• Ole Agersnap & Owen Zidar, 2020, "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 272, Dec.
• Athiphat Muthitacharoen & Trongwut Burong, 2020, "How Do Taxpayers Respond to Tax Subsidy for Long-term Savings? Evidence from Thailand's Tax Return Data," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 143, Oct, revised May 2021.
• Estelle Dauchy & Francisco Navarro-Sanchez & Nathan Seegert, 2020, "Online Appendix to "Taxation and Inequality: Active and Passive Channels"," Online Appendices, Review of Economic Dynamics, number 19-189.
• Estelle Dauchy & Francisco Navarro-Sanchez & Nathan Seegert, 2020, "Code and data files for "Taxation and Inequality: Active and Passive Channels"," Computer Codes, Review of Economic Dynamics, number 19-189, revised .
• Määttänen, Niku & Valkonen, Tarmo, 2020, "Complementing Tax-financed Long-term Care with Private Insurance," ETLA Reports, The Research Institute of the Finnish Economy, number 98, Jan.
• Ghasem Najafi Kajabad & Mohamad Taghi Gilak & Mansor Zarra Nezhad & Alireza Pourfaraj, 2020, "Assessment of the Proposal to Change the Personal Income Tax due to the Features of Khums: Computable General Equilibrium Approach," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 7, issue 1, pages 61-90.
• Dorothée Boccanfuso & Jean-Michel Cousineau & Raquel Fonseca, 2020, "Guaranteed Minimum Income: the case of Quebec," Cahiers de recherche / Working Papers, Chaire de recherche sur les enjeux économiques intergénérationnels / Research Chair in Intergenerational Economics, number 2005.
• David Neumark & Katherine E. Williams, 2020, "Do State Earned Income Tax Credits Increase Participation in the Federal EITC?," Public Finance Review, , volume 48, issue 5, pages 579-626, September, DOI: 10.1177/1091142120945336.
• S. Kazachenkov D. & С. Казаченков Д., 2020, "Правовые принципы налогообложения в России: сущностное отражение в законодательстве // Legal Principles of Taxation in Russia: Essential Reflection in Legislation," Финансы: теория и практика/Finance: Theory and Practice // Finance: Theory and Practice, ФГОБУВО Финансовый университет при Правительстве Российской Федерации // Financial University under The Government of Russian Federation, volume 24, issue 4, pages 136-142.
• Ionel LEeonida, 2020, "Current characteristics and possible perspectives of the fiscal-budgetary system in Romania," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 9, issue 1, pages 21-34, April.
• Grzegorz Poniatowski & Adam Åšmietanka & Mikhail Bonch-Osmolovskiy, 2020, "Study and Reports on the VAT Gap in the EU-28 Member States: 2020 Final Report," CASE Reports, CASE-Center for Social and Economic Research, number 0503.
• Adamu Jibir & Musa Abdu & Tasiu Muhammad, 2020, "Analysis of Tax Compliance in Sub-Saharan Africa: Evidence from Firm-Level Study," Econometric Research in Finance, SGH Warsaw School of Economics, Collegium of Economic Analysis, volume 5, issue 2, pages 119-142, December, DOI: 10.2478/erfin-2020-0007.
• Daniela Mantovani & Simone Pellegrino & Achille Vernizzi, 2020, "A note on the maximum value of the Kakwani index," Empirical Economics, Springer, volume 58, issue 2, pages 869-874, February, DOI: 10.1007/s00181-018-1524-6.
• Klára Kalíšková, 2020, "Tax and transfer policies and the female labor supply in the EU," Empirical Economics, Springer, volume 58, issue 2, pages 749-775, February, DOI: 10.1007/s00181-018-1544-2.
• Gadong Toma Dalyop, 2020, "Tax structure and political instability in Africa," International Journal of Economic Policy Studies, Springer, volume 14, issue 1, pages 77-121, February, DOI: 10.1007/s42495-019-00024-y.
• Paolo Caro, 2020, "Decomposing Personal Income Tax Redistribution with Application to Italy," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, volume 18, issue 1, pages 113-129, March, DOI: 10.1007/s10888-019-09425-7.
• Enrico Rubolino & Daniel Waldenström, 2020, "Tax progressivity and top incomes evidence from tax reforms," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, volume 18, issue 3, pages 261-289, September, DOI: 10.1007/s10888-020-09445-8.
• Alpaslan Akay & Olivier Bargain & H. Xavier Jara, 2020, "‘Fair’ welfare comparisons with heterogeneous tastes: subjective versus revealed preferences," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 55, issue 1, pages 51-84, June, DOI: 10.1007/s00355-019-01231-4.
• Nguyen Huu Cung & Than Thanh Son, 2020, "Determinants of Corporate Income Tax Revenue in Vietnam," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 10, issue 1, pages 1-7.
• Trine Engh Vattø, 2020, "Estimating the elasticity of taxable income when earnings responses are sluggish," Discussion Papers, Statistics Norway, Research Department, number 926, Apr.
• Vidar Christiansen & Zhiyang Jia & Thor O. Thoresen, 2020, "Assessing income tax perturbations," Discussion Papers, Statistics Norway, Research Department, number 945, Dec.
• Marta Lukáčová & Jaroslav Korečko & Sylvia Jenčová & Mária Jusková, 2020, "Analysis of selected indicators of tax competition and tax harmonization in the EU," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 1, pages 123-137, September, DOI: 10.9770/jesi.2020.8.1(8).
• Katerina Lisenkova, 2020, "Growth incentives and devolved fiscal systems," Working Papers, University of Strathclyde Business School, Department of Economics, number 2009, Jun.
• Kevin Connolly & David Eiser & Ashwin Kumar & Peter G McGregor & Graeme Roy, 2020, "The macroeconomic impacts of a universal basic income: an application to Scotland," Working Papers, University of Strathclyde Business School, Department of Economics, number 2010, Aug.
• Pei Cheng Yu & Stephane Verani, 2020, "What's Wrong with Annuity Markets?," Discussion Papers, School of Economics, The University of New South Wales, number 2020-10, Aug.
• European Commission, 2020, "Taxation trends in the European Union: 2020 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2020, Jul.
• Aart Gerritsen & Bas Jacobs & Alexandra V. Rusu & Kevin Spiritus, 2020, "Optimal Taxation of Capital Income with Heterogeneous Rates of Return," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 20-038/VI, Jun.
• Walter Bossert & Conchita D'Ambrosio & Kohei Kamaga, 2020, "Extreme values, means, and inequality measurement," DSSR Discussion Papers, Graduate School of Economics and Management, Tohoku University, number 106, Jan.
• James Alm & Trey Dronyk-Trosper & Sean Larkin, 2020, "In the Land of OZ: Designating Opportunity Zones," Working Papers, Tulane University, Department of Economics, number 2006, Sep.
• James Alm & Joyce Beebe & Michael S. Kirsch & Omri Marian & Jay A. Soled, 2020, "New Technologies and the Evolution of Tax Compliance," Working Papers, Tulane University, Department of Economics, number 2009, Sep.
• Haibin Jiang, 2020, "The Effects of the Child Care Tax Credit on Maternal Labor Supply," Working Papers, Tulane University, Department of Economics, number 2015, Nov.
• Haibin Jiang, 2020, "The effect of the Child Care Tax Credit on Children’s Long-term Educational Achievement," Working Papers, Tulane University, Department of Economics, number 2016, Nov.
• Alberto Atxabal Rada, 2020, "Las medidas fiscales para favorecer el emprendimiento por las cooperativas
  [Tax measures to encourage entrepreneurship by cooperatives]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 133, pages 67335-67335, DOI: 110.5209/REVE.67335.
• Jonathan Meer & Benjamin A. Priday, 2020, "Tax Prices and Charitable Giving: Projected Changes in Donations under the 2017 Tax Cuts and Jobs Act," Tax Policy and the Economy, University of Chicago Press, volume 34, issue 1, pages 113-138, DOI: 10.1086/708172.
• Neryvia Pillay Bell, 2020, "Taxpayer responsiveness to taxation: Evidence from bunching at kink points of the South African income tax schedule," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2020-68.
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• Jacob Bastian & Lance Lochner, 2020, "The EITC and Maternal Time Use: More Time Working and Less Time with Kids?," University of Western Ontario, Centre for Human Capital and Productivity (CHCP) Working Papers, University of Western Ontario, Centre for Human Capital and Productivity (CHCP), number 20206.
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• Rasaki O. KAREEM & Rukayat A. ARIJE & Yusuf H. Avovome, 2020, "Value Added Tax and Economic Growth in Nigeria (1994 – 2017)," Business & Management Compass, University of Economics Varna, issue 2, pages 137-152.
• Wielicka-Regulska Anna, 2020, "The Relationship Between Consumer Behaviour, Attitudes and Acceptance of Public Policy Tools Advancing Sustainable Food Consumption," Folia Oeconomica Stetinensia, Sciendo, volume 20, issue 2, pages 436-450, December, DOI: 10.2478/foli-2020-0058.
• So Kubota, 2020, "The U.S. Child Care Crisis: Facts, Causes, and Policies," Working Papers, Waseda University, Faculty of Political Science and Economics, number 2008, Jul.
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• German Cubas & Pedro Silos, 2020, "Social Insurance And Occupational Mobility," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 61, issue 1, pages 219-240, February, DOI: 10.1111/iere.12422.
• Eliane El Badaoui & Riccardo Magnani, 2020, "Tax Policies and Informality in South Africa," Journal of International Development, John Wiley & Sons, Ltd., volume 32, issue 3, pages 267-301, April, DOI: 10.1002/jid.3416.
• Hamidreza Izadi, 2020, "An Investigation on the Share of Rural and Urban Households’ Expenditure as A Basis to Determine Economic Policies for Iran," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 23, issue 2, pages 41-53, November, DOI: 10.2478/zireb-2020-0013.
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• Blaufus, Kay & Chirvi, Malte & Huber, Hans-Peter & Maiterth, Ralf & Sureth-Slaone, Caren, 2020, "Tax misperception and its effects on decision making: A literature review," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 261.
• Martin, Carolin & Schmitt, Noemi & Westerhoff, Frank H., 2020, "Heterogeneous expectations, housing bubbles and tax policy," BERG Working Paper Series, Bamberg University, Bamberg Economic Research Group, number 156.
• Christl, Michael & De Poli, Silvia & Varga, Janos, 2020, "Reducing the income tax burden for households with children: An assessment of the child tax credit reform in Austria," GLO Discussion Paper Series, Global Labor Organization (GLO), number 464.
• Christl, Michael & Papini, Andrea & Tumino, Alberto, 2020, "Heterogeneity in effective VAT rates across native and migrant households in France, Germany and Spain," GLO Discussion Paper Series, Global Labor Organization (GLO), number 723.
• Hentze, Tobias, 2020, "Doppelsbesteuerung der gesetzlichen Renten: Stellungnahme zur Öffentlichen Anhörung im Finanzausschuss des Deutschen Bundestages," IW-Reports, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 3/2020.
• Beznoska, Martin & Hentze, Tobias, 2020, "Entlastung der Steuerzahler in der aktuellen Legislaturperiode: Effekte der Steuerrechtsänderungen," IW-Reports, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 60/2020.
• Ortigueira, Salvador & Siassi, Nawid, 2020, "The U.S. tax-transfer system and low-income households: Savings, labor supply, and household formation," ECON WPS - Working Papers in Economic Theory and Policy, TU Wien, Institute of Statistics and Mathematical Methods in Economics, Economics Research Unit, number 06/2020.
• Diller, Markus & Kühne, Daniela, 2020, "Framing and loss aversion in tax reporting behavior: Evidence from German income tax return data," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe, University of Passau, Faculty of Business and Economics, number B-43-20.
• Kühne, Daniela, 2020, "Reaction to ambiguity as a signal for tax reporting aggressiveness: Evidence from German income tax return data," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe, University of Passau, Faculty of Business and Economics, number B-44-20.
• Loebbing, Jonas, 2020, "Redistributive Income Taxation with Directed Technical Change," VfS Annual Conference 2020 (Virtual Conference): Gender Economics, Verein für Socialpolitik / German Economic Association, number 224606.
• Alpino, Matteo & Asatryan, Zareh & Blesse, Sebastian & Wehrhöfer, Nils, 2020, "Austerity and distributional policy," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 20-028.
• Fehr Ernst & Epper Thomas & Senn Julien, 2020, "Social preferences and redistributive politics," ECON - Working Papers, Department of Economics - University of Zurich, number 339, Jan, revised Aug 2023.
• Christine Ho & Nicola Pavoni, 2020, "Efficient Child Care Subsidies," American Economic Review, American Economic Association, volume 110, issue 1, pages 162-199, January, DOI: 10.1257/aer.20170581.
• Ricardo Perez-Truglia, 2020, "The Effects of Income Transparency on Well-Being: Evidence from a Natural Experiment," American Economic Review, American Economic Association, volume 110, issue 4, pages 1019-1054, April, DOI: 10.1257/aer.20160256.
• Alexander M. Gelber & Damon Jones & Daniel W. Sacks, 2020, "Estimating Adjustment Frictions Using Nonlinear Budget Sets: Method and Evidence from the Earnings Test," American Economic Journal: Applied Economics, American Economic Association, volume 12, issue 1, pages 1-31, January, DOI: 10.1257/app.20170717.
• Domenico Ferraro & Giuseppe Fiori, 2020, "The Aging of the Baby Boomers: Demographics and Propagation of Tax Shocks," American Economic Journal: Macroeconomics, American Economic Association, volume 12, issue 2, pages 167-193, April, DOI: 10.1257/mac.20160419.
• Kory Kroft & Kavan Kucko & Etienne Lehmann & Johannes Schmieder, 2020, "Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 1, pages 254-292, February, DOI: 10.1257/pol.20180033.
• Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2020, "Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 3, pages 312-346, August, DOI: 10.1257/pol.20180410.
• Jacob A. Mortenson & Andrew Whitten, 2020, "Bunching to Maximize Tax Credits: Evidence from Kinks in the US Tax Schedule," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 3, pages 402-432, August, DOI: 10.1257/pol.20180054.
• Jacob Bastian, 2020, "The Rise of Working Mothers and the 1975 Earned Income Tax Credit," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 3, pages 44-75, August, DOI: 10.1257/pol.20180039.
• Spencer Bastani & Sören Blomquist & Luca Micheletto, 2020, "Child Care Subsidies, Quality, and Optimal Income Taxation," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 4, pages 1-37, November, DOI: 10.1257/pol.20170648.
• Daniel Green & Brian T. Melzer & Jonathan A. Parker & Arcenis Rojas, 2020, "Accelerator or Brake? Cash for Clunkers, Household Liquidity, and Aggregate Demand," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 4, pages 178-211, November, DOI: 10.1257/pol.20170122.
• Benjamin B. Lockwood, 2020, "Optimal Income Taxation with Present Bias," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 4, pages 298-327, November, DOI: 10.1257/pol.20180762.
• Youssef Benzarti, 2020, "How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 4, pages 38-57, November, DOI: 10.1257/pol.20180664.
• Lint Barrage, 2020, "The Fiscal Costs of Climate Change," AEA Papers and Proceedings, American Economic Association, volume 110, pages 107-112, May, DOI: 10.1257/pandp.20201082.
• Bibek Adhikari & James Alm & Timothy F. Harris, 2020, "Information Reporting and Tax Compliance," AEA Papers and Proceedings, American Economic Association, volume 110, pages 162-166, May, DOI: 10.1257/pandp.20201041.
• Tito Boeri & Giulia Giupponi & Alan B. Krueger & Stephen Machin, 2020, "Solo Self-Employment and Alternative Work Arrangements: A Cross-Country Perspective on the Changing Composition of Jobs," Journal of Economic Perspectives, American Economic Association, volume 34, issue 1, pages 170-195, Winter, DOI: 10.1257/jep.34.1.170.
• Henrik Kleven & Camille Landais & Mathilde Muñoz & Stefanie Stantcheva, 2020, "Taxation and Migration: Evidence and Policy Implications," Journal of Economic Perspectives, American Economic Association, volume 34, issue 2, pages 119-142, Spring, DOI: 10.1257/jep.34.2.119.
• Wojciech Kopczuk & Eric Zwick, 2020, "Business Incomes at the Top," Journal of Economic Perspectives, American Economic Association, volume 34, issue 4, pages 27-51, Fall, DOI: 10.1257/jep.34.4.27.
• Emmanuel Saez & Gabriel Zucman, 2020, "The Rise of Income and Wealth Inequality in America: Evidence from Distributional Macroeconomic Accounts," Journal of Economic Perspectives, American Economic Association, volume 34, issue 4, pages 3-26, Fall, DOI: 10.1257/jep.34.4.3.
• Daniela Gheorghita MARIA (IFTIMOV), 2020, "The Evolution Of Legislation Regarding Building Tax In The Last Two Decades In Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 48, pages 105-114, August.
• E. V. Balatsky & N. A. Ekimova, 2020, "Methods for Assessing the Fiscal Effectiveness of Indirect Taxation," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 19, issue 1, pages 19-39, DOI: http://dx.doi.org/10.15826/vestnik..
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• Stefanie Stantcheva, 2020, "Dynamic Taxation," Annual Review of Economics, Annual Reviews, volume 12, issue 1, pages 801-831, August, DOI: 10.1146/annurev-economics-100119-01.
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• Fehr, Dietmar & Vollmann, Martin, 2020, "Misperceiving Economic Success: Experimental Evidence on Meritocratic Beliefs and Inequality Acceptance," Working Papers, University of Heidelberg, Department of Economics, number 0695, Nov.
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• Nicola Curci & Pietro Rizza & Marzia Romanelli & Marco Savegnago, 2020, "Irpef: (Un)Fairness and (in)efficiency. A structural analysis based on the BIMic microsimulation model," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 546, Mar.
• Martino Tasso, 2020, "Do details matter? An analysis of Italian personal income tax," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1301, Nov.
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• Cain Polidano & Andrew Carter & Marc Chan & Abraham Chigavazira & Hang To & Justin Holland & Son Nguyen & Ha Vu & Roger Wilkins, 2020, "The ATO Longitudinal Information Files (ALife): A New Resource for Retirement Policy Research," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, volume 53, issue 3, pages 429-449, September, DOI: 10.1111/1467-8462.12388.
• Abby Alpert & David Powell, 2020, "Estimating Intensive And Extensive Tax Responsiveness," Economic Inquiry, Western Economic Association International, volume 58, issue 4, pages 1855-1873, October, DOI: 10.1111/ecin.12893.
• Aart Gerritsen & Bas Jacobs, 2020, "Is a Minimum Wage an Appropriate Instrument for Redistribution?," Economica, London School of Economics and Political Science, volume 87, issue 347, pages 611-637, July, DOI: 10.1111/ecca.12323.
• Clemens Sialm & Hanjiang Zhang, 2020, "Tax‐Efficient Asset Management: Evidence from Equity Mutual Funds," Journal of Finance, American Finance Association, volume 75, issue 2, pages 735-777, April, DOI: 10.1111/jofi.12843.
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• Farhad Taghizadeh‐Hesary & Naoyuki Yoshino & Sayoko Shimizu, 2020, "The impact of monetary and tax policy on income inequality in Japan," The World Economy, Wiley Blackwell, volume 43, issue 10, pages 2600-2621, October, DOI: 10.1111/twec.12782.
• Belan Pascal & Moussault Erwan, 2020, "Inheritance Taxation in a Model with Intergenerational Time Transfers," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 20, issue 1, pages 1-19, January, DOI: 10.1515/bejeap-2018-0367.
• Congressional Budget Office, 2020, "How Dependents Affect Federal Income Taxes," Reports, Congressional Budget Office, number 56004, Jan.
• Congressional Budget Office, 2020, "Trends in the Internal Revenue Service’s Funding and Enforcement," Reports, Congressional Budget Office, number 56422, Jul.
• Congressional Budget Office, 2020, "The Distribution of Household Income, 2017," Reports, Congressional Budget Office, number 56575, Oct.
• Linos, Elizabeth & Prohofsky, Allen & Ramesh, Aparna & Rothstein, Jesse & Unrath, Matt, 2020, "Can Nudges Increase Take-up of the EITC?: Evidence from Multiple Field Experiments," Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley, number qt14678763, Jan.
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