Research classified by Journal of Economic Literature (JEL) codes

2021

• 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.
• Jana Cahlikova & Lubomir Cingl & Katerina Chadimova & Miroslav Zajicek, 2021, "Carrots, Sticks, or Simplicity? Field Evidence on What Makes People Pay TV Fees," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2021-12, Jul.
• David C. Maré & Dean R. Hyslop, 2021, "Covid-19 wage subsidy support and effects," Motu Working Papers, Motu Economic and Public Policy Research, number 21_02, Feb.
• Stefano Boscolo, 2021, "On the horizontal inequity effect of the erosion of the pit base: the case of Italy," Politica economica, Società editrice il Mulino, issue 1, pages 43-82.
• Jacob Goldin & Elaine Maag & Katherine Michelmore, 2021, "Estimating the Net Fiscal Cost of a Child Tax Credit Expansion," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 36".
• Jacob Goldin & Tatiana Homonoff & Rizwan Javaid & Brenda Schafer, 2021, "Tax Filing and Take-Up: Experimental Evidence on Tax Preparation Outreach and EITC Participation," NBER Working Papers, National Bureau of Economic Research, Inc, number 28398, Jan.
• Vanya Horneff & Raimond Maurer & Olivia S. Mitchell, 2021, "Do Required Minimum Distribution 401(k) Rules Matter, and For Whom? Insights from a Lifecycle Model," NBER Working Papers, National Bureau of Economic Research, Inc, number 28490, Feb.
• Adam M. Lavecchia & Alisa Tazhitdinova, 2021, "Permanent and Transitory Responses to Capital Gains Taxes: Evidence from a Lifetime Exemption in Canada," NBER Working Papers, National Bureau of Economic Research, Inc, number 28514, Feb.
• James J. Heckman & Rasmus Landersø, 2021, "Lessons from Denmark about Inequality and Social Mobility," NBER Working Papers, National Bureau of Economic Research, Inc, number 28543, Mar.
• Paul R. Organ & Alex Ruda & Joel Slemrod & Alex Turk, 2021, "Do Collateral Sanctions Work? Evidence from the IRS’ Passport Certification and Revocation Process," NBER Working Papers, National Bureau of Economic Research, Inc, number 29029, Jul.
• Alberto Alesina & Matteo F. Ferroni & Stefanie Stantcheva, 2021, "Perceptions of Racial Gaps, their Causes, and Ways to Reduce Them," NBER Working Papers, National Bureau of Economic Research, Inc, number 29245, Sep.
• Jacob Goldin & Elaine Maag & Katherine Michelmore, 2021, "Estimating the Net Fiscal Cost of a Child Tax Credit Expansion," NBER Working Papers, National Bureau of Economic Research, Inc, number 29342, Oct.
• Stefanie Stantcheva, 2021, "The Effects of Taxes on Innovation: Theory and Empirical Evidence," NBER Working Papers, National Bureau of Economic Research, Inc, number 29359, Oct.
• Antoine Ferey & Benjamin Lockwood & Dmitry Taubinsky, 2021, "Sufficient Statistics for Nonlinear Tax Systems with General Across-Income Heterogeneity," NBER Working Papers, National Bureau of Economic Research, Inc, number 29582, Dec.
• Marie Briere & James M. Poterba & Ariane Szafarz, 2021, "Precautionary Liquidity and Worker Decisions in French Employee Saving Plans," NBER Working Papers, National Bureau of Economic Research, Inc, number 29601, Dec.
• M. André & O. Meslin, 2021, "Et pour quelques appartements de plus: Étude de la propriété immobilière des ménages et du profil redistributif de la taxe foncière," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number 2021-04.
• Matthias André & Anne-Lise Biotteau, 2021, "Medium-Term Effects of a Rise in VAT on Standard of Living and Inequality: A Microsimulation Approach," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 522-523, pages 5-21, DOI: https://doi.org/10.24187/ecostat.20.
• Guillaume Allègre & Hélène Périvier & Muriel Pucci, 2021, "Taxation of Couples and Marital Status – Simulation of Three Reforms of the Marital Quotient in France," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 526-527, pages 3-20, DOI: https://doi.org/10.24187/ecostat.20.
• Mathias André & Antoine Sireyjol, 2021, "Redistributive Effects of the Taxation of Couples and Families: A Microsimulation Study of Income Tax," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 526-527, pages 21-39, DOI: https://doi.org/10.24187/ecostat.20.
• Clément Carbonnier, 2021, "Family-Based Tax and Transfer System – Issues for Income Tax and Other Public Policies," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 526-527, pages 41-48, DOI: https://doi.org/10.24187/ecostat.20.
• Sarah Kuypers & Francesco Figari & Gerlinde Verbist, 2021, "Redistribution from a joint income-wealth perspective: Results from 16 European OECD countries," OECD Social, Employment and Migration Working Papers, OECD Publishing, number 257, Jan, DOI: 10.1787/22103c5e-en.
• Acciari, Paolo & Alvaredo, Facundo & Morelli, Salvatore, 2021, "The Concentration of Personal Wealth in Italy 1995–2016," SocArXiv, Center for Open Science, number 2jznp, Apr, DOI: 10.31219/osf.io/2jznp.
• Deutscher, Nathan & Mazumder, Bhashkar, 2021, "Measuring Intergenerational Income Mobility: A Synthesis of Approaches," SocArXiv, Center for Open Science, number 3qnuv, Jun, DOI: 10.31219/osf.io/3qnuv.
• Herault, Nicolas & Jenkins, Stephen P., 2021, "Redistributive Effect and the Progressivity of Taxes and Benefits: Evidence for the UK, 1977–2018," SocArXiv, Center for Open Science, number x6z7b, Nov, DOI: 10.31219/osf.io/x6z7b.
• Bernd Genser & Robert Holzmann, 2021, "Frontloaded Income Taxation of Old-Age Pensions: For Efficiency and Fairness in a World of International Labor Mobility," CESifo Economic Studies, CESifo Group, volume 67, issue 1, pages 61-77.
• Lena Calahorrano & Sven Stöwhase, 2021, "Kindergarten for Free?! Empirical Evidence on the Utilization of Income Tax Deductions for Child Care Expenses," CESifo Economic Studies, CESifo Group, volume 67, issue 2, pages 129-154.
• José M Durán-Cabré & Alejandro Esteller Moré, 2021, "A Quantitative Assessment of the Net Wealth Tax: The Spanish Experience
  [Income and Wealth Concentration in Spain from a Historical and Fiscal Perspective]," CESifo Economic Studies, CESifo Group, volume 67, issue 4, pages 488-510.
• Carina Neisser, 2021, "The Elasticity of Taxable Income: A Meta-Regression Analysis
  [The top 1% in international and historical perspective]," The Economic Journal, Royal Economic Society, volume 131, issue 640, pages 3365-3391.
• Stefanie Stantcheva, 2021, "Understanding Tax Policy: How do People Reason?," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 136, issue 4, pages 2309-2369.
• Biung-Ghi Ju & Juan D. Moreno-Ternero, 2021, "Taxation behind the veil of ignorance," Working Papers, Universidad Pablo de Olavide, Department of Economics, number 21.10.
• Joël Hellier, 2021, "Globalization, Income Tax and the Redistribution–Progressivity Tradeoff," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, volume 63, issue 3, pages 384-410, September, DOI: 10.1057/s41294-021-00152-5.
• Hanming Fang & Dirk Krueger, 2021, "The A?ordable Care Act After a Decade:Its Impact on the Labor Market and the Macro Economy," PIER Working Paper Archive, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, number 21-023, Sep.
• Kovács, Péter & Kuruczleki, Éva & Rácz, Tamás Attila & Lipták, Lilla, 2021, "Survey of Hungarian High School Students’ Financial Literacy in the Last 10 Years Based on the Econventio Test," Public Finance Quarterly, Corvinus University of Budapest, volume 66, issue 2, pages 175-194, DOI: https://doi.org/10.35551/PfQ_2021_2.
• Mannan, Kazi Abdul & Farhana, Khandaker Mursheda & Chowdhury, G. M. Omar Faruque, 2021, "Social Network and Tax Evasion: Theoretical Model and Empirical Evidence in Bangladesh," MPRA Paper, University Library of Munich, Germany, number 108279, revised 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 Bell, 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, number 851, Feb.
• Edward Kerby & Roy Havemann, 2021, "Reigniting economic growth: Lessons from three centuries of data," ERSA Working Paper Series, Economic Research Southern Africa, number 854, Feb.
• Neryvia Pillay, , "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, number v::y:2021:i::id:75.
• 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.