Research classified by Journal of Economic Literature (JEL) codes

2026

• Xavier Dufour & Pierre-Carl Michaud & Michael G. Smart, 2026, "Salience and the Elasticity of Taxable Income: Evidence from Top-bracket Tax Reforms," NBER Working Papers, National Bureau of Economic Research, Inc, number 34731, Jan.
• Richard V. Burkhauser & Kevin Corinth, 2026, "Poverty and Dependency in the United States, 1939–2023," NBER Working Papers, National Bureau of Economic Research, Inc, number 34759, Jan.
• Anton Korinek & Lee Lockwood, 2026, "Public Finance in the Age of AI: A Primer," NBER Working Papers, National Bureau of Economic Research, Inc, number 34873, Feb.
• David W. Berger & Geoffrey Gee & Nicholas Turner & Eric Zwick, 2026, "Stimulating Auto Markets," NBER Working Papers, National Bureau of Economic Research, Inc, number 34954, Mar.
• Jacob Bastian, 2026, "Does Employment Shift Mothers' Voting Behavior and Political Identity?," NBER Working Papers, National Bureau of Economic Research, Inc, number 34980, Mar.
• Deniz Dutz & Morten Håvarstein & Magne Mogstad & Alexander Torgovitsky, 2026, "Identification and Estimation of Labor Supply Elasticities from Kinked Budget Sets," NBER Working Papers, National Bureau of Economic Research, Inc, number 35047, Apr.
• Joshua Coven & Sebastian Golder & Arpit Gupta & Abdoulaye Ndiaye, 2026, "Property Taxes and Housing Allocation Under Financial Constraints," NBER Working Papers, National Bureau of Economic Research, Inc, number 35587, Aug.
• Richard Blundell & Monica Costa-Dias & Graham Mazeine & Costas Meghir & Tom Waters, 2026, "Labor Supply and Wages over the Life Cycle: Human Capital and Disability Benefits," NBER Working Papers, National Bureau of Economic Research, Inc, number 35861, Oct.
• Andrew Binning & Murat Özbilgin & Christie Smith & Hanna Vu, 2026, "Raising taxes to fund health and pensions in an ageing New Zealand – Alternative tax bases," Treasury Analytical Notes Series, New Zealand Treasury, number an26/03, Mar.
• Andrew Binning & Murat Özbilgin & Christie Smith & Hanna Vu, 2026, "Raising taxes to fund health and pensions in an ageing New Zealand – Alternative labour tax progressivity," Treasury Analytical Notes Series, New Zealand Treasury, number an26/04, Mar.
• Andrew Binning & Christie Smith & Vu, Hanna, 2026, "Investigating pension indexation in an OLG model for New Zealand," Treasury Analytical Notes Series, New Zealand Treasury, number an26/06, Jul.
• Michaël Sicsic, 2026, "Quantifying the impact of a personal income tax reform on tax revenues, growth and inequality in Hungary," OECD Economics Department Working Papers, OECD Publishing, number 1868, Jun, DOI: 10.1787/f5c8c874-en.
• Oecd, 2026, "The relationship between taxes, benefits and life satisfaction: Evidence from European countries," OECD Papers on Well-being and Inequalities, OECD Publishing, number 39, Jun, DOI: 10.1787/952ba2a2-en.
• Strawczynski, Michel, 2026, "Redistribution Meets High Education Investment: Designing Taxes and Subsidies for Social Welfare," Public Finance Quarterly, Corvinus University of Budapest, volume 72, issue 2, pages 126-151, DOI: https://doi.org/10.35551/PFQ_2026_2.
• Guimarães, Luis & Lourenço, Diogo, 2026, "Does incomplete take-up matter? The case of Unemployment Insurance," MPRA Paper, University Library of Munich, Germany, number 128341.
• Nakatani, Ryota & Miyamoto, Hiroaki, 2026, "Optimal Taxation in the Automation Era," MPRA Paper, University Library of Munich, Germany, number 128480, Mar.
• Azuma, Akihiro, 2026, "市民循環拠出 (Ccc): 消費課税の逆進性に対する構造的緩和装置と市民間水平的相互扶助循環
  [Citizen Circulation Contribution (CCC): A Structural Mechanism for Mitigating the Regressivity of Consumption Taxation and a Horizontal Mutual-Aid Circulation among Citizens]," MPRA Paper, University Library of Munich, Germany, number 129682, May.
• Janjala Chirakijja & Pinchuan Ong, 2026, "Wages, Taxes, and Labor Supply Elasticities: The Role of Social Preferences," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 259, Jun.
• Nezih Guner & Christopher Rauh & Gustavo Ventura, 2026, "Code and data files for "Means-Tested Transfers in the US: Facts and Parametric Estimates"," Computer Codes, Review of Economic Dynamics, number 24-248, revised .
• Nezih Guner & Christopher Rauh & Gustavo Ventura, 2026, "Means-Tested Transfers in the US: Facts and Parametric Estimates," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 61, August, DOI: 10.1016/j.red.2026.101348.
• Ropponen, Olli, 2026, "The Societal Costs of Taxation – Policy Recommendations for Finland," ETLA Brief, The Research Institute of the Finnish Economy, number 172, Jan.
• Ropponen, Olli, 2026, "The Societal Costs of Taxation – What Do We Know About the Adverse Effects of Finnish Taxes," ETLA Reports, The Research Institute of the Finnish Economy, number 172, Jan.
• Mauro Marè & Francesco Porcelli & Francesco Vidoli, 2026, "Does private supply drive personal health choices? A spatial approach of health tax detractions at the municipal level," The Annals of Regional Science, Springer;Western Regional Science Association, volume 75, issue 1, pages 1-31, March, DOI: 10.1007/s00168-025-01448-5.
• Amedeo Argentiero & Paolo Maranzano & Gianluca Monturano & Giulio Pedrini, 2026, "Spatial consequences of tax reforms on tax compliance: econometric evidence from the Italian Minimum Taxpayer Regime," The Annals of Regional Science, Springer;Western Regional Science Association, volume 75, issue 4, pages 1-62, December, DOI: 10.1007/s00168-026-01546-y.
• Carlo V. Fiorio & Tommaso Frattini & Andrea Riganti & Michael Christl, 2026, "Migration and Public Finance in the EU," Contributions to Economics, Springer, in: Francesco Figari & Holly Sutherland, "Euromod", DOI: 10.1007/978-3-032-31414-7_19.
• Julio López-Laborda & Jaime Vallés-Giménez & Anabel Zárate-Marco, 2026, "More than just “plugging leaks”: the effects of gambling and lottery winnings on Spaniards’ financial and personal decisions," Empirical Economics, Springer, volume 70, issue 6, pages 1-50, June, DOI: 10.1007/s00181-026-02932-3.
• Milan Ščasný & Matěj Opatrný, 2026, "New estimates of the elasticity of marginal utility of consumption for Europe," Empirical Economics, Springer, volume 70, issue 6, pages 1-26, June, DOI: 10.1007/s00181-026-02936-z.
• Min Dai & Shuaijie Qian & Ling Qin & Jing Xu, 2026, "Lifetime portfolio and consumption choice with defined contribution plans," Finance and Stochastics, Springer, volume 30, issue 3, pages 705-764, July, DOI: 10.1007/s00780-026-00592-w.
• Mingli Chen & Han Xu & Fa Tian & Li Ji, 2026, "The impact of R&D innovation strategy on the sustainable development of intelligent manufacturing: evidence from a quasi-natural experiment in China," Future Business Journal, Springer, volume 12, issue 1, pages 1-19, December, DOI: 10.1186/s43093-026-00808-7.
• Jose Caraballo-Cueto, 2026, "Can colonial tax havens stimulate economic growth?," International Journal of Economic Policy Studies, Springer, volume 20, issue 1, pages 127-144, February, DOI: 10.1007/s42495-025-00163-5.
• Luigi Bonatti & Lorenza Alexandra Lorenzetti & Silvio Traverso, 2026, "Making Work Pay: A Preliminary Analysis of a Wage Subsidy to Low-Paid Workers in Italy," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), volume 12, issue 2, pages 935-972, July, DOI: 10.1007/s40797-025-00351-4.
• Matěj Opatrný & Milan Ščasný, 2026, "Elasticity of marginal utility of consumption: the equal-sacrifice approach applied for the Czech Republic," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, volume 24, issue 1, pages 261-281, March, DOI: 10.1007/s10888-025-09671-y.
• Lisa De Simone & Marcel Olbert, 2026, "How do multinational companies respond to destination-based consumption taxes?," Review of Accounting Studies, Springer, volume 31, issue 1, pages 413-452, March, DOI: 10.1007/s11142-025-09923-2.
• Rui Ge & Junqiang Ke & Zhiming Ma & Lufei Ruan, 2026, "CEO tax effects on corporate misconduct: evidence from CEOs’ capital gains taxes," Review of Accounting Studies, Springer, volume 31, issue 2, pages 944-980, June, DOI: 10.1007/s11142-026-09945-4.
• Zhiyang Jia & Snorre Skagseth & Thor O. Thoresen & Trine E. Vattø, 2026, "Apractical framework for behavioral microsimulation using external evidence," Discussion Papers, Statistics Norway, Research Department, number 1034, Feb.
• Dana Kušnírová & Eva Malichová & Emese Tokarčíková & Oliver Klinovský, 2026, "Drivers of self-reported and hypothetical tax evasion behaviour: evidence from Slovakia," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 13, issue 4, pages 367-380, June, DOI: 10.9770/e7422395924.
• Robert Dur & Anja Schöttner, 2026, "An Allocative Efficiency Rationale for a Universal Basic Income," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 26-058/VII, Aug.
• Adam M. Lavecchia & Alisa Tazhitdinova, 2026, "Permanent and Transitory Responses to Capital Gains Taxes: Evidence from a Lifetime Exemption in Canada," The Review of Economics and Statistics, MIT Press, volume 108, issue 4, pages 1035-1051, July, DOI: 10.1162/rest_a_01454.
• Cristina Borra & Ana Costa-Ramón & Libertad González & Almudena Sevilla, 2026, "The Causal Effect of an Income Shock on Children’s Human Capital," Journal of Labor Economics, University of Chicago Press, volume 44, issue 2, pages 587-628, DOI: 10.1086/733052.
• Gabrielle Pepin & Yulya Truskinovsky, 2026, "Not Just for Kids: Child and Dependent Care Credit Benefits for Adult Care," National Tax Journal, University of Chicago Press, volume 79, issue 2, pages 333-361, DOI: 10.1086/737073.
• David R. Agrawal & Xinyu Chen, 2026, "State and Local Tax Policy in a Time of Telework," National Tax Journal, University of Chicago Press, volume 79, issue 2, pages 465-505, DOI: 10.1086/740842.
• Caterina Colombo & Roberto Censolo, 2026, "Social preferences revealed: Evidence from the 5x1000 tax allocation," Working Papers, University of Ferrara, Department of Economics, number 20260315, Sep.
• Olivier Bargain & Miracle Benhura & H. Xavier Jara & Prudence Magejo, 2026, "Inclusive growth in South Africa? Inequality dynamics and the role of trade openness vs tax policies," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2026-26.
• Beck Hanno & Prinz Aloys, 2026, "Für und Wider der Wiederbelebung der Vermögensteuer," Wirtschaftsdienst, Paradigm, volume 106, issue 1, pages 47-52, DOI: 10.2478/wd-2026-0013.
• Schnitzer Monika, 2026, "Erbschaftsteuer: Keine Sonderbehandlung," Wirtschaftsdienst, Paradigm, volume 106, issue 2, pages 76-76, DOI: 10.2478/wd-2026-0019.
• Beznoska Martin, 2026, "Einkommensteuer: Reform kann Wachstum schaffen," Wirtschaftsdienst, Paradigm, volume 106, issue 3, pages 147-147, DOI: 10.2478/wd-2026-0040.
• Wrohlich Katharina, 2026, "Teilzeitarbeit von Frauen: Auswirkung finanzieller Fehlanreize und Reformoptionen," Wirtschaftsdienst, Paradigm, volume 106, issue 4, pages 244-247, DOI: 10.2478/wd-2026-0063.
• Bach Stefan, 2026, "Steuersenkungen: Eigentor für die arbeitende Mitte?," Wirtschaftsdienst, Paradigm, volume 106, issue 6, pages 396-396, DOI: 10.2478/wd-2026-0095.
• Blömer Maximilian & Fuchs-Schündeln Nicola & Peichl Andreas & Schnitzer Monika & Wrohlich Katharina, 2026, "Reformvorschlag zum Ehegattensplitting: Familien gezielter fördern," Wirtschaftsdienst, Paradigm, volume 106, issue 7, pages 471-472, DOI: 10.2478/wd-2026-0114.
• Übelmesser Silke, 2026, "Einkommensteuerreform: Reformdruck bleibt trotz Entlastung," Wirtschaftsdienst, Paradigm, volume 106, issue 9, pages 625-625, DOI: 10.2478/wd-2026-0153.
• Toussaint Philipp & Schultis Sebastian, 2026, "Besteuerung von Ehegatten: Fiskalische und distributive Wirkungen aktueller Reformoptionen," Wirtschaftsdienst, Paradigm, volume 106, issue 9, pages 692-699, DOI: 10.2478/wd-2026-0168.
• Pierre‐André Chiappori & Carlo Fiorio & Alfred Galichon & Stefano Verzillo, 2026, "Assortative Matching on Income," Econometrica, Econometric Society, volume 94, issue 3, pages 957-989, May, DOI: 10.3982/ECTA21097.
• Leo Kaas & Etienne Lalé & Nawid Siassi, 2026, "Job Ladder and Wealth Dynamics in General Equilibrium," Econometrica, Econometric Society, volume 94, issue 4, pages 1449-1485, July, DOI: 10.3982/ECTA22542.
• Roberto Iacono & Bård Smedsvik, 2026, "Behavioural responses to wealth taxation: evidence from a Norwegian reform," Fiscal Studies, John Wiley & Sons, volume 47, issue 3, pages 255-280, September, DOI: 10.1111/1475-5890.70024.
• Insook Lee, 2026, "Wage Discrimination And Tax Progressivity," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 71, issue 01, pages 409-440, March, DOI: 10.1142/S0217590821500661.
• Marija Novinc & Viktor Viljevac & Filip Novinc, 2026, "Povratni porezni kredit kao instrument pravednije porezne politike u Republici Hrvatskoj," EFZG Working Papers Series, Faculty of Economics and Business, University of Zagreb, number 2602, Apr.
• Esslinger, Anna, 2026, "Social benefit salience under risk of unemployment," Freiburg Discussion Papers on Constitutional Economics, Walter Eucken Institut e.V., number 26/3.
• van Langenhove, Christophe & Lorenz, Jan & Schulz-Gebhard, Jan, 2026, "Wealth taxation, capital gains taxation and the inequality-mobility trade-off," BERG Working Paper Series, Bamberg University, Bamberg Economic Research Group, number 211, DOI: 10.20378/irb-112983.
• Oschwald, Patrick & Anderl, Robin & Kirn, Tanja, 2026, "Unconditional transfers under fiscal federalism: Distributional trade-offs in Switzerland," The Constitutional Economics Network Working Papers, University of Freiburg, Department of Economic Policy and Constitutional Economic Theory, number 2026-01, DOI: 10.6094/GWP/2026-01.
• Brenzel-Weiss, Janosch & Koeniger, Winfried & Valladares-Esteban, Arnau, 2026, "Tax incentives, portfolio choice, and macroprudential risks," CFS Working Paper Series, Center for Financial Studies (CFS), number 740, DOI: 10.2139/ssrn.6147926.
• Moderau, Stefan & Ruf, Martin, 2026, "Schützt die erbschaftsteuerliche Verschonung unternehmerischen Vermögens Arbeitsplätze? Evidenz aus vererbten und verkauften Familienunternehmen in Deutschland," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 341364.
• Christl, Michael & Berdeal, Silvia Navarro, 2026, "Tax expenditures and redistribution - The case of Portugal," GLO Discussion Paper Series, Global Labor Organization (GLO), number 1705.
• Agrawal, David R. & Chen, Xinyu, 2026, "State and Local Tax Policy in a Time of Telework," GLO Discussion Paper Series, Global Labor Organization (GLO), number 1708.
• Christl, Michael & Sologon, Denisa M. & Montes-Viñas, Ana & Wagener, Raymond, 2026, "Integrated Labour Markets, Fragmented Welfare Systems: Cross-Border Work and the Measurement of Disposable Income," GLO Discussion Paper Series, Global Labor Organization (GLO), number 1790.
• Beznoska, Martin & Hentze, Tobias, 2026, "Reform der Einkommensteuer: Arbeits- und Investitionsanreize stärken," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 5/2026, DOI: 10.67087/13.21336.
• Beznoska, Martin & Hentze, Tobias & Kauder, Björn, 2026, "Reformoptionen der Familienbesteuerung," IW-Reports, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 27/2026, DOI: 10.67087/12.21142.
• Voigtländer, Michael & Wagner, Lisa, 2026, "Steuerliche Benachteiligung von selbstgenutzten Immobilien in Deutschland," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, volume 53, issue 2, pages 59-76, DOI: 10.2373/1864-810X.26-02-04.
• Gundert, Hannah & Spix, Julia, 2026, "Free to roam, hard to tax? The tax implications of digital nomad visas in the EU," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 26-042.
• Katrine Jakobsen & Henrik Kleven & Jonas Kolsrud & Camille Landais & Mathilde Munoz, 2026, "Taxing Top Wealth: Migration Responses and Their Aggregate Economic Implications," American Economic Review, American Economic Association, volume 116, issue 10, pages 3674-3720, October, DOI: 10.1257/aer.20241596.
• Jan Eeckhout & Chunyang Fu & Wenjian Li & Xi Weng, 2026, "Optimal Taxation and Market Power," American Economic Review, American Economic Association, volume 116, issue 1, pages 119-163, January, DOI: 10.1257/aer.20211445.
• John Sturm Becko & André Sztutman, 2026, "Efficiency Criteria, Income Taxation, and Heterogeneous Elasticities," American Economic Review, American Economic Association, volume 116, issue 5, pages 1876-1913, May, DOI: 10.1257/aer.20240919.
• Pierre Bachas & Matthew Fisher-Post & Anders Jensen & Gabriel Zucman, 2026, "Globalization, Capital Taxation, and Development: Evidence from a Macrohistorical Database," American Economic Journal: Applied Economics, American Economic Association, volume 18, issue 4, pages 509-549, October, DOI: 10.1257/app.20240746.
• Albrecht Bohne & Jan Sebastian Nimczik, 2026, "Harnessing Deductions to Increase Tax Compliance and Formalization," American Economic Journal: Economic Policy, American Economic Association, volume 18, issue 2, pages 141-180, May, DOI: 10.1257/pol.20230365.
• Niels Johannesen & Johan Sæverud & Emmanuel Saez, 2026, "Taxing the Wealth of the Poor: Evidence from the Danish Old-Age Support Asset Test," American Economic Review: Insights, American Economic Association, volume 8, issue 2, pages 247-264, June, DOI: 10.1257/aeri.20240634.
• William Gale & Oliver Hall & John Sabelhaus, 2026, "Black-White Differences in Income Tax Liability," AEA Papers and Proceedings, American Economic Association, volume 116, pages 658-663, May, DOI: 10.1257/pandp.20261128.
• Leisan A. Gafarova, 2026, "TOPSIS-entropy method for assessing the effectiveness of tax instruments: a case study of the Russian tax system," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 1, pages 101-124, DOI: https://doi.org/10.15826/jtr.2026.1.
• Gözde Nalbant Efe, 2026, "Balancing the Tax Structure for Inclusive Growth: Evidence from Türkiye," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 1, pages 142-157, DOI: https://doi.org/10.15826/jtr.2026.1.
• Monia Chikhaoui, 2026, "Comparative Analysis of Dividend and Capital Gains Taxation: Implications for Investment Decisions in OECD Countries," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 1, pages 59-77, DOI: https://doi.org/10.15826/jtr.2026.1.
• Yancheng Liu & Zhiyuan Luo & Wenqi Xu, 2026, "Labor Tax Wedge and Total Factor Productivity: Evidence from China," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 2, pages 340-358, DOI: https://doi.org/10.15826/jtr.2026.1.
• Nguyen Cong Phuong & Le Thi Na, 2026, "The Interplay between Efficiency, Equity and Simplicity in Vietnam’s Personal Income Tax Reform: A Simulation-Based Analysis," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 2, pages 359-375, DOI: https://doi.org/10.15826/jtr.2026.1.
• Andranik Margaryan & Atom Margaryan & Garik Petrosyan, 2026, "The Impact of Inclusive Tax Policy in the Context of Overcoming the “Middle-Income Trap”: The Case of the Republic of Armenia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 12, issue 3, pages 595-615, DOI: https://doi.org/10.15826/jtr.2026.1.
• C. Palomino, Juan & Sebastian, Raquel, 2026, "Wealth inequality and preferences in the design of a Wealth Tax: An information-provision experiment in the UK and Spain," INET Oxford Working Papers, Institute for New Economic Thinking at the Oxford Martin School, University of Oxford, number 2026-16, Jun, revised Jul 2026.
• White, Justin & Xu, Ziyue & Hamad, Rita & Parolin, Zachary, 2026, "State Child Tax Credits and Parental Labor Supply: Evidence from Staggered Adoption," INET Oxford Working Papers, Institute for New Economic Thinking at the Oxford Martin School, University of Oxford, number 2026-28, Oct.
• Fatima Zahra NORCH & El Houssain ELATIFE, 2026, "Fiscalité inclusive et équité au Maroc : Une évaluation par l'indice de Kakwani appliqué à l'impôt sur le revenu et à la taxe sur la valeur ajoutée," International Journal of Accounting, Finance, Auditing, Management and Economics, Faculté d'Économie et de Gestion, Université Ibn Tofaïl de Kénitra, volume 7, issue 9, pages 553-575.
• Stefano Caselli, Marta Zava, 2026, "Retail Investments in Europe Wealth Allocation and ISA, ISK, PEA, PIR Role and Usage," BAFFI CAREFIN Working Papers, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy, number 26280.
• Nelly Popova, 2026, "Personal Income Tax Developments in the European Union Countries in 2020-2024," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 116-131.
• Nicola Curci & Antonella Tomasi, 2026, "Fiscal drag, discretionary policy measures and the purchasing power of Italian households in 2022-2025," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 998, Jan.
• Andrea Benecchi & Daniele Ruggeri & Elisa Scarinzi, 2026, "Superbonus and work injuries in the construction sector in Italy," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 1545, Oct.
• Catalina Granda-Carvajal & Jesús Enrique Morales-Piñero, 2026, "Tax reforms and the labor market in an emerging market economy," Borradores de Economia, Banco de la Republica de Colombia, number 1369, Sep.
• David W. Berger & Geoffrey Gee & Nick Turner & Eric Zwick, 2026, "Stimulating Auto Markets," Working Papers, Becker Friedman Institute for Research In Economics, number 2026-42.
• Roberto Brunetti & Matthieu Pourieux, 2026, "Representative policymakers? A behavioural experiment with French politicians," Economica, London School of Economics and Political Science, volume 93, issue 371, pages 930-961, July, DOI: 10.1111/ecca.70043.
• Dimitris Karamanis & Christos Kotsogiannis & Evangelia Papapetrou, 2026, "Threshold-based policies and distortions in housing markets," Working Papers, Bank of Greece, number 359, Mar, DOI: 10.52903/wp2026359.
• Can Ege & Fossen Frank M., 2026, "Income Taxation and Hours Worked in Different Types of Entrepreneurship," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 26, issue 1, pages 245-297, DOI: 10.1515/bejeap-2025-0082.
• Nishimura Yukihiro, 2026, "Linear Commodity Tax Reform and the Limits of Partial Uniformity," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 26, issue 3, pages 1105-1124, DOI: 10.1515/bejeap-2026-0030.
• Koch Leonie & Peichl Andreas & Riedel Nadine & Zinke Ida, 2026, "Faktorverfahren statt Steuerklassen III und V: Verbesserte Arbeitsanreize ohne Liquiditätsentzug," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 27, issue 2, pages 194-208, DOI: 10.1515/pwp-2026-0002.
• Richard Blundell & Monica Costa-Dias & Graham Mazeine & Costas Meghir & Tom Waters, 2026, "Labor Supply and Wages over the Life Cycle: Human Capital and Disability Benefits," Bristol Economics Discussion Papers, School of Economics, University of Bristol, UK, number 26/851, 01.
• Congressional Budget Office, 2026, "Sensitivity of the Distribution of Household Income to the Treatment of Health Insurance From 1979 to 2021," Reports, Congressional Budget Office, number 61910, Jan.
• Congressional Budget Office, 2026, "The Distribution of Household Income, 2022," Reports, Congressional Budget Office, number 61911, Jan.
• Congressional Budget Office, 2026, "The Distribution of Household Income, 2023," Reports, Congressional Budget Office, number 62761, Sep.
• Ciyata Coleman & Ashley Erceg & Charles Hokayem & Sanghun (Eric) Kim & Ethan Krohn & Krishnan Patel & Dean Plueger, 2026, "CTC and ACTC Participation Results and IRS-Census Match Methodology, Tax Year 2021," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 26-49, Aug.
• David R. Agrawal & Xinyu Chen, 2026, "State and Local Tax Policy in a Time of Telework," CESifo Working Paper Series, CESifo, number 12422.
• Etienne Lehmann & Eddy Zanoutene, 2026, "Distortions for Nothing - Optimal Taxation of (Un)Distributed Profits," CESifo Working Paper Series, CESifo, number 12424.
• Janosch Brenzel-Weiss & Winfried Koeniger & Arnau Valladares-Esteban, 2026, "Tax Incentives, Portfolio Choice, and Macroprudential Risks," CESifo Working Paper Series, CESifo, number 12436.
• Julia Cagé & Malka Guillot & Yuchen Huang, 2026, "Should Charitable and Political Donations Benefit from Similar Tax Treatments? Evidence from a Survey Experiment," CESifo Working Paper Series, CESifo, number 12444.
• Valentino Larcinese & Alberto Parmigiani, 2026, "Income Inequality and Campaign Contributions: Evidence from the 1986 Reagan Tax Cut," CESifo Working Paper Series, CESifo, number 12574.
• Adam Lavecchia & Robert McKercher & Alisa Tazhitdinova, 2026, "Should I Stay or Should I Go? The Impact of Taxation on Canadian Inter-Provincial Migration," CESifo Working Paper Series, CESifo, number 12600.
• Francesco Menoncin & Paolo Panteghini, 2026, "Differential Capital Taxation and Risk Premia: A Separation Result," CESifo Working Paper Series, CESifo, number 12640.
• Michele Ceraolo & Roberto Iacono & Fernando Rios-Avila, 2026, "Dual Income Taxation and Top Income Shares," CESifo Working Paper Series, CESifo, number 12642.
• Petter Bjerksund & Guttorm Schjelderup, 2026, "Investor Valuation, Taxation, and Time Varying Expected Returns," CESifo Working Paper Series, CESifo, number 12737.
• Sergio Ocampo & Guttorm Schjelderup & Floris Zoutman, 2026, "Taxing Wealth Unlocks Capital Gains: An Efficiency Rationale for Wealth Taxes," CESifo Working Paper Series, CESifo, number 12830.
• Burkhard Heer & Mark Trede, 2026, "A Quantitative Analysis of Optimal Income Redistribution in Anglo-Saxon and Continental Economies," CESifo Working Paper Series, CESifo, number 12938.
• Paolo Panteghini, 2026, "Dividend Taxes and the Limits of the New View," CESifo Working Paper Series, CESifo, number 13055.
• Jonas Maibom & Trine Schack & Rune Vejlin, 2026, "The Role of Employment and Redistribution for Lifetime Income Inequality in Denmark," CESifo Working Paper Series, CESifo, number 13072.
• Jacob Goldin & Sebastian Koehne & Nicholas Lawson, 2026, "Optimal Taxation of Indistinguishable Activities," CESifo Working Paper Series, CESifo, number 13077.
• Margit Schratzenstaller, 2026, "Inheritance Taxation in Europe: Long-Term Developments and Some Empirical Findings," EconPol Forum, CESifo, volume 27, issue 01, pages 43-51, January.
• Clemens Fuest & Andreas Peichl & Lisa Windsteiger, 2026, "Zur Reform der Erbschaftsteuer," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 04-08, January.
• Ulrike Malmendier & Monika Schnitzer & Achim Truger & Martin Werding, 2026, "Reformbedarf bei der Erbschaft- und Schenkungsteuer in Deutschland," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 09-13, January.
• Christian Seiler, 2026, "Reform der Erbschaftsteuer: Zwischen rechtspolitischem Ideal und realistischen Möglichkeiten," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 14-17, January.
• Stefan Bach, 2026, "Erbschaftsteuerreform: Vergünstigungen abbauen, Freibeträge erhöhen, Steuersätze senken," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 18-21, January.
• Philipp Dörrenberg & Dominika Langenmayr, 2026, "Betriebsvermögen in der Erbschaftsteuer: Was spricht für Ausnahmen – und was dagegen?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 22-26, January.
• Pascal Zamorski, 2026, "Erbschaftsteuer und Unternehmensnachfolge: Effizienzrisiken eines komplexen Systems," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 27-31, January.
• Jens Beckert, 2026, "Die Erbschaftsteuer zwischen Symbolpolitik und Fiskalbedarf," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 32-35, January.
• Martin Beznoska, 2026, "Zahlreiche Zielkonflikte erschweren eine Reform der Erbschaftsteuer," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 36-39, January.
• Volker Grossmann, 2026, "Reform der Erbschaftsteuer in Deutschland: Akzeptanz schaffen, Steuerprivilegien abschaffen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 40-43, January.
• Hanno Lorenz & Gerhard Reitschuler, 2026, "Die Erbschaftsteuerdebatte in Österreich: Eine Steuerdebatte mit den falschen Argumenten," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 44-47, January.
• Daniel Waldenström, 2026, "Vererbter Reichtum: Evidenz, Trade-offs und politische Möglichkeiten," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 48-52, January.
• Margit Schratzenstaller, 2026, "Erbschaftsteuern in Europa – Überblick und aktuelle Entwicklungen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 53-57, January.
• Nicola Brandt & Robert Grundke, 2026, "Die Erbschaftsteuer im OECD-Vergleich: Reformoptionen für höhere Steuereinnahmen, Leistungsgerechtigkeit und ökonomische Effizienz," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 79, issue 01, pages 58-61, January.
• Janosch Brenzel-Weiss & Winfried Koeniger & Arnau Valladares-Esteban, 2026, "Tax Incentives, Portfolio Choice, and Macroprudential Risks," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 26-14, Jan.
• Juan Camilo Obando Martínez, 2026, "A New Lens on the Rich: Measuring Personal Income with Novel Tax Data from Colombia," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 2026-2, Jan.
• Oskar Nupia & Andrés Álvarez, 2026, "Income, Wealth, and Conflicts of Interest of Legislators in Colombia," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 2026-61, Oct.
• James Giesecke & Jason Nassios, 2026, "Inflation Indexation, Asymmetric Loss Recognition, and the Effective Burden of Capital Gains Tax," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-370, Jun.
• James Giesecke & Jason Nassios, 2026, "Effective Capital Gains Tax Burdens Under Asymmetric Recognition of Real Losses," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-373, Aug.
• Lehmann, Etienne & Zanoutene, Eddy, 2026, "Distortions for Nothing - Optimal Taxation of (Un)Distributed Profits," CEPR Discussion Papers, Centre for Economic Policy Research, number 21102, Jan.
• Cage, Julia & Guillot, Malka & Huang, Yuchen, 2026, "Should Charitable and Political Donations Benefit from Similar Tax Treatments? Evidence from a Survey Experiment," CEPR Discussion Papers, Centre for Economic Policy Research, number 21132, Feb.
• Becerra, Oscar & Briglia, Luigi Maria & Leon-Diaz, John & Valencia, Óscar & Luetticke, Ralph, 2026, "Inequality, Informality, and Optimal Progressivity," CEPR Discussion Papers, Centre for Economic Policy Research, number 21229, Feb.
• Gocmen, Ararat & Martinez-Toledano, Clara & Mittal, Vrinda, 2026, "Private Capital Markets and Inequality," CEPR Discussion Papers, Centre for Economic Policy Research, number 21478, May.
• Agostinelli, Francesco & Ferraro, Domenico & Qiu, Xincheng & Sorrenti, Giuseppe, 2026, "Intra-Household Insurance and the Intergenerational Transmission of Income Risk," CEPR Discussion Papers, Centre for Economic Policy Research, number 22027, Oct.
• Ceneri, Nicolo & Lopomo, Giuseppe & Villa, Alessandro & Werquin, Nicolas, 2026, "Taxing Entrepreneurs and Workers: A Linear Optimization Approach for Multidimensional Screening," CEPR Discussion Papers, Centre for Economic Policy Research, number 22092, Oct.
• Jacopo Bassetto & Giuseppe Ippedico, 2026, "Tax Incentives and Return Migration," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 26097, Apr.
• Ararat Gocmen & Clara Martínez-Toledano & Vrinda Mittal, 2026, "Private Capital Markets and Inequality," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 26147, May.
• Terry Moon & Linda Wu, 2026, "Income and Tax Consequences of Selling Ownership Stakes: Evidence from Major Shareholders of Private Firms in Canada," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 26175, Jun.
• Rune Vejlin & Jonas Maibom & Trine Schack Sørensen, 2026, "The Role of Employment and Redistribution for Lifetime Income Inequality in Denmark," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 26284, Oct.
• Pierre C. Boyer & Adel Takhedmit & Paul Vanborre, 2026, "Political feasibility of French income tax reforms," Working Papers, Center for Research in Economics and Statistics, number 2026-05, May.
• Andrea Boitani & Maurizio Franzini, 2026, "Inequality, growth and welfare," DISCE - Working Papers del Dipartimento di Economia e Finanza, Università Cattolica del Sacro Cuore, Dipartimenti e Istituti di Scienze Economiche (DISCE), number def156, Sep.
• Aris Avgousti & Charalambos Michael & Georgiana Photiadou, 2026, "Assessing the Distributional and Fiscal Impacts of Cyprus's 2026 Personal Income Tax Reform," Working Papers, Central Bank of Cyprus, number 2026-2, Jun.
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• Ben Tippet & Gabriel Zucman, 2026, "Taxing Extreme Wealth in the United Kingdom: Revenue Estimates for a 2% Minimum Tax on Ultra-High-Net-Worth Households," Working Papers, EU Tax Observatory, number 046, Jun.
• Stefan Bach & Thomas Sinclair, 2026, "Erbschaftsteuerreform: Vergünstigungen abbauen, Freibeträge erhöhen, Steuertarifstufen reduzieren," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 93, issue 4, pages 39-47.
• Woo, Jinhee, 2026, "Reforming labor income tax progressivity during demographic transition: Welfare effects in Korea," Economic Modelling, Elsevier, volume 158, issue C, DOI: 10.1016/j.econmod.2026.107536.
• Akarsu, Mahmut Zeki & Brzezinski, Michal, 2026, "The impact of flat taxes on income and wealth inequality," Economic Modelling, Elsevier, volume 163, issue C, DOI: 10.1016/j.econmod.2026.107699.
• Jung, Hoyong, 2026, "Income redistribution effects of tax expenditures," Economic Systems, Elsevier, volume 50, issue 3, DOI: 10.1016/j.ecosys.2025.101374.
• García-Miralles, Esteban & Freier, Maximilian & Riscado, Sara & Leventi, Chrysa & Mazzon, Alberto & Abela, Glenn & Boyd, Laura & Brusbārde, Baiba & Cochard, Marion & Cornille, David & Dicarlo, Emanuel, 2026, "Fiscal drag in theory and in practice: A European perspective," European Economic Review, Elsevier, volume 185, issue C, DOI: 10.1016/j.euroecorev.2026.105275.
• Chiocchio, Francesco, 2026, "Why Not Tax It? The effects of property taxes on house prices and homeownership," European Economic Review, Elsevier, volume 189, issue C, DOI: 10.1016/j.euroecorev.2026.105456.
• Gupta, Manish, 2026, "Taxes, home equity, and household mobility," Journal of Financial Stability, Elsevier, volume 85, issue C, DOI: 10.1016/j.jfs.2026.101553.
• Fontana, Stefania & Guccio, Calogero & Pignataro, Giacomo & Romeo, Domenica, 2026, "Cash transfers and health outcomes: Evidence from Italian municipalities," Health Policy, Elsevier, volume 163, issue C, DOI: 10.1016/j.healthpol.2025.105494.
• Olivera, Javier & Breunig, Christian & Broderstad, Troy S. & Dumont, Patrick & Sterba, Maj-Britt, 2026, "Preferences for redistribution policies among politicians and citizens," Journal of Economic Behavior & Organization, Elsevier, volume 249, issue C, DOI: 10.1016/j.jebo.2026.107689.
• Olivera, Javier & Villa-Paro, Paola, 2026, "Perceptions of own social class and local affluence: Effects on preferences for redistribution," Journal of Economic Behavior & Organization, Elsevier, volume 251, issue C, DOI: 10.1016/j.jebo.2026.107766.
• Ramezani, Rasoul & Giertz, Seth H., 2026, "User cost, fiscal effects, and deadweight loss: Evidence from TCJA and owner-occupied housing," Journal of Housing Economics, Elsevier, volume 72, issue C, DOI: 10.1016/j.jhe.2026.102136.
• Chen, Sheng-Syan & Huang, Chia-Wei, 2026, "Opacity Opportunism: The effect of private benefits of control on voluntary disclosure," Journal of International Money and Finance, Elsevier, volume 168, issue C, DOI: 10.1016/j.jimonfin.2026.103652.
• Santoro, Lodovico & Carfora, Alfonso & De Simone, Elina & Gaeta, Giuseppe Lucio, 2026, "Tax enforcement and revenue dynamics under alternating leniency and stringency policies," Journal of Policy Modeling, Elsevier, volume 48, issue 6, DOI: 10.1016/j.jpolmod.2026.107081.
• Bergstrom, Katy & Dodds, William & Lacoste, Nicholas & Rios, Juan, 2026, "Estimating the welfare cost of labor supply frictions," Journal of Public Economics, Elsevier, volume 253, issue C, DOI: 10.1016/j.jpubeco.2025.105556.
• Cagé, Julia & Guillot, Malka, 2026, "Do the rich substitute political giving for charitable giving?," Journal of Public Economics, Elsevier, volume 256, issue C, DOI: 10.1016/j.jpubeco.2026.105592.
• Ge, Zhigang, 2026, "Entrepreneurship and top marginal tax rates," Journal of Public Economics, Elsevier, volume 257, issue C, DOI: 10.1016/j.jpubeco.2026.105634.
• Baselgia, Enea, 2026, "The compliance effects of the automatic exchange of information: Evidence from the Swiss tax amnesty," Journal of Public Economics, Elsevier, volume 258, issue C, DOI: 10.1016/j.jpubeco.2026.105653.
• Kalin, Salla & Kyyrä, Tomi & Matikka, Tuomas, 2026, "Combining part-time work and social benefits: Empirical evidence from Finland," Journal of Public Economics, Elsevier, volume 260, issue C, DOI: 10.1016/j.jpubeco.2026.105685.
• Locks, Gedeão, 2026, "Behavioral responses to inheritance taxes: Evidence from Brazil," Journal of Public Economics, Elsevier, volume 261, issue C, DOI: 10.1016/j.jpubeco.2026.105720.
• Germain, Antoine, 2026, "Basic income versus fairness: redistribution with inactive agents," Journal of Public Economics, Elsevier, volume 262, issue C, DOI: 10.1016/j.jpubeco.2026.105738.
• Lundberg, Jacob, 2026, "Top income taxation: Efficiency, social welfare and the Laffer curve," Journal of Public Economics, Elsevier, volume 262, issue C, DOI: 10.1016/j.jpubeco.2026.105769.
• Gorman, William & Splinter, David, 2026, "Do marriage tax penalties cause delayed marriage reporting?," Journal of Public Economics, Elsevier, volume 262, issue C, DOI: 10.1016/j.jpubeco.2026.105773.
• Luo, Yongmin & Ding, Shenqi & Luo, Xi & Wang, Lujun, 2026, "Has land finance driven China’s economic growth? Evidence from a quantitative counterfactual analysis," World Development, Elsevier, volume 200, issue C, DOI: 10.1016/j.worlddev.2025.107307.
• George Kudrna & Chung Tran, 2026, "On the Complementarity of Public and Private Pensions: Equity, Efficiency, and Optimal Design," CAMA Working Papers, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University, number 2026-34, May.
• Jakobsen, Katrine & Kleven, Henrik & Kolsrud, Jonas & Landais, Camille & Munoz, Mathilde, 2026, "Taxing top wealth: migration responses and their aggregate economic implications," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 130959, Oct.
• Andersson, Julius J. & Atkinson, Giles, 2026, "Tax progressivity of carbon and gasoline taxes: the role of income inequality," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 138449, Jun.
• Costa-Font, Joan & Raut, Nilesh, 2026, "Health risk, medical underwriting, and long-term care insurance partnerships," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 140540, Dec.
• Etienne Lehmann & Eddy Zanoutene, 2026, "Distortions for Nothing Optimal Taxation of (Un)Distributed Profits," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2026-02.
• Mattia Ricci & Áron Kiss & Kristine Van Herck, 2026, "Fiscal Costs and Redistributive Effects of Reduced VAT Rates in the EU A Detailed Analysis by Product and Population Groups," European Economy - Discussion Papers, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 244, Apr.
• Jos? Torres Rem?rez & Mar?a Concepci?n Parra Mero?o, 2026, "Rental subsidies: Bunching in Spanish personal income tax," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2026, issue 1, pages 37-59.
• Annalisa Tassi & Lieke Voorintholt, 2026, "The effects of monetary compensation on paid volunteers: Quasi-experimental evidence from Germany," FBK-IRVAPP Working Papers, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation, number 2026-03, Jul.
• Berghäll, Elina & Ebrahim, Amina & Mdee, Ephraim O. & Fimbo, Massaga J. & Milamo, Rufina & Macha, Joel, 2026, "The Limits of Behavioural Tax Nudges: Experimental Evidence from Tanzania," Working Papers, VATT Institute for Economic Research, number 186.
• Domenico Ferraro & Giuseppe Fiori & Damián Pierri, 2026, "Multi-Plant Firms, Variable Capacity Utilization, and the Aggregate Hours Elasticity," International Finance Discussion Papers, Board of Governors of the Federal Reserve System (U.S.), number 1440, Jul, DOI: 10.17016/IFDP.2026.1440.
• Nicolo Ceneri & Giuseppe Lopomo & Alessandro Villa & Nicolas Werquin, 2026, "Taxing Entrepreneurs and Workers: A Linear Optimization Approach for Multidimensional Screening," Working Paper Series, Federal Reserve Bank of Chicago, number WP 2026-06, May, DOI: 10.21033/wp-2026-06.
• Sylwia Radomska, 2026, "Productivity-rent effects in intergenerational transfers: Education versus bequests," GRAPE Working Papers, GRAPE Group for Research in Applied Economics, number 115.
• Oleg I. Borisov, 2026, "The Effectiveness of Tax Incentives for Long-Term Savings of Individuals," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 113-130, February, DOI: 10.31107/2075-1990-2026-1-113-130.
• Roberto Brunetti & Matthieu Pourieux, 2026, "Representative policymakers? A behavioural experiment with French politicians," Post-Print, HAL, number hal-05577465, DOI: 10.1111/ecca.70043.
• Etienne Lehmann & Eddy Zanoutene, 2026, "Distortions for Nothing Optimal Taxation of (Un)Distributed Profits ," Working Papers, HAL, number hal-05451287, Jan.
• Julia Cagé & Malka Guillot & Yuchen Huang, 2026, "Should Charitable and Political Donations Benefit from Similar Tax Treatments? Evidence from a Survey Experiment," Working Papers, HAL, number halshs-05626404, Mar.
• Olaniyi Evans, 2026, "Infrastructure Investment, National AI Strategy, and the Geopolitics of Digital Capacity," Hequation Review, Hequation, volume 2, issue 1, pages 13-18, DOI: 10.6084/m9.figshare.32383881.
• Stenkula, Mikael & Wykman, Niklas, 2026, "Incentives and Neutrality in the Taxation of Active Owners: Evidence from Sweden, 1991–2024," Working Paper Series, Research Institute of Industrial Economics, number 1565, Sep.
• Coviello, Ramiro & Torregrosa-Hetland, Sara, 2026, "The Rise and Fall of the Personal Income Tax in Argentina (1932–73)," Lund Papers in Economic History, Lund University, Department of Economic History, number 276, Oct.
• Bingley, Paul & Lanot, Gauthier, 2026, "Taxing the Unresponsive: The Micro-Macro Puzzle and the Elasticity of Taxable Income," Umeå Economic Studies, Umeå University, Department of Economics, number 1046, May.
• NAKATANI, Ryota & MIYAMOTO, Hiroaki, 2026, "Optimal Taxation in the Automation Era," CIS Discussion paper series, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University, number 710, Apr.
• Joshua Coven & Sebastian Golder & Arpit Gupta & Abdoulaye Ndiaye, 2026, "Property Taxes and Housing Allocation Under Financial Constraints," Working Papers, Human Capital and Economic Opportunity Working Group, number 2026-010, Sep.
• Lieke Voorintholt & Annalisa Tassi, 2026, "The effects of monetary compensation on paid volunteers: Quasi-experimental evidence from Germany," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 202605, Jun.
• Pierre Bachas & Christopher Hoy & Anders Jensen & Mahvish Shaukat, 2026, "Horizontal Equity of Taxation: Citizen Beliefs and Policy Preferences," Melbourne Institute Working Paper Series, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne, number wp2026n08, Jun.
• Javier Olivera & Paola Villa-Paro, 2026, "Perceptions of own social class and local affluence: Effects on preferences for redistribution," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 690, Feb.
• Sebastian Koenigs & Javier Terrero-Davila, 2026, "Who Gets Ahead? Cross-country Evidence on Intragenerational Income Mobility from Administrative Records," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 698, Sep.
• Christl Michael & Navarro Berdeal Silvia, 2026, "Tax expenditures and redistribution - The case of Portugal," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2026-05, May.
• Giovanni Cuttica & Luisa Loiacono & Leonzio Rizzo & Riccardo Secomandi, 2026, "Income Tax Indexation and Fiscal Drag: Effects on the Personal Tax Burden," Working papers, Società Italiana di Economia Pubblica, number 123, Mar.
• Giuseppe Pisauro, 2026, "L’Aritmetica Del Fiscal Drag," Working papers, Società Italiana di Economia Pubblica, number 124, Apr.