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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• Jasper Boll & Emmanuel Saez & Gabriel Zucman, 2026, "California Billionaires: Wealth, Taxes, and Wealth Tax Revenue Estimates," Working Papers, EU Tax Observatory, number 045, Jun.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• Canavire Bacarreza, Gustavo & Herrero-Olarte, Susana & Kim, Yeon Soo, 2026, "Taxation, Informality, and Labor Market Responses: What Do We Really Know?," IZA Discussion Papers, IZA Network @ LISER, number 18449, Mar.
• Lavecchia, Adam & McKercher, Robert & Tazhitdinova, Alisa, 2026, "Should I Stay or Should I Go? The Impact of Taxation on Canadian Inter-Provincial Migration," IZA Discussion Papers, IZA Network @ LISER, number 18544, Apr.
• Bargain, Olivier & Jara, H. Xavier & Magejo, Prudence & Ntuli, Miracle, 2026, "Inclusive Growth in South Africa? Inequality Dynamics and the Role of Trade Openness vs Tax Policies," IZA Discussion Papers, IZA Network @ LISER, number 18551, Apr.
• Montes-Viñas, Ana & Sologon, Denisa & Li, Jinjing, 2026, "National Stability, Local Reconfiguration: Demographics, Labour Markets, and Redistribution in Spatial Income Inequality," IZA Discussion Papers, IZA Network @ LISER, number 18610, Apr.
• Bargain, Olivier & Jara, H. & Rivera, David, 2026, "Tax Disincentives to Formal Employment in Latin America," IZA Discussion Papers, IZA Network @ LISER, number 18621, May.
• Oparina, Ekaterina & Clark, Andrew & Layard, Richard, 2026, "The Easterlin Paradox at 50," IZA Discussion Papers, IZA Network @ LISER, number 18662, May.
• Christl, Michael & Sologon, Denisa & Montes-Vinas, Ana & Wagener, Raymond, 2026, "Integrated Labour Markets, Fragmented Welfare Systems: Cross-Border Work and the Measurement of Disposable Income," IZA Discussion Papers, IZA Network @ LISER, number 18749, Jun.
• Dur, Robert & Harms, Job & Non, Arjan, 2026, "Tax Misperceptions and Labor Supply: A Randomized Information Experiment," IZA Discussion Papers, IZA Network @ LISER, number 18870, Aug.
• Fiorani, Federico & Sologon, Denisa & Jara, Xavier, 2026, "Inequality, Fiscal Policy and Satisfaction with the Government: Decomposition and Simulation," IZA Discussion Papers, IZA Network @ LISER, number 18958, Sep.
• João Tovar Jalles & Georgios Karras, 2026, "Rethinking tax progressivity: a new look at its role in OECD economic growth," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 1, pages 280-306, February, DOI: 10.1007/s10797-025-09902-y.
• Laura Kawano & John S. Olson & Joel Slemrod & Meng Hsuan Hsieh, 2026, "How taxes affect growth: evidence from cross-country panel data," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 2, pages 375-444, April, DOI: 10.1007/s10797-025-09901-z.
• Jarkko Harju & Sami Jysmä & Aliisa Koivisto & Tuomas Kosonen, 2026, "Do tax credits for cleaning services increase consumption?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 2, pages 445-468, April, DOI: 10.1007/s10797-025-09912-w.
• Wladimir Zanoni & Paul Carrillo-Maldonado & Juan Pantano & Nicolás Chuquimarca, 2026, "Bunching, tax regime notches and taxpayer behavior," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 2, pages 718-733, April, DOI: 10.1007/s10797-025-09923-7.
• William Gorman & Jamie McGuire & David Splinter, 2026, "Double-claimed dependents: Did e-filing lower U.S. tax noncompliance?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 3, pages 1091-1107, June, DOI: 10.1007/s10797-025-09926-4.
• Elizabeth Krause, 2026, "Black–White disposable income inequality: the rising importance of single women," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 3, pages 943-970, June, DOI: 10.1007/s10797-025-09935-3.
• Burkhard Heer, 2026, "On the optimal capital tax rate in overlapping generations models with capital–skill complementarity," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 3, pages 763-797, June, DOI: 10.1007/s10797-025-09938-0.
• Youngju Lee & Nobuhiko Nakazawa, 2026, "Political alignment, tax evasion, and the role of government credibility: evidence from South Korea," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 4, pages 1449-1467, August, DOI: 10.1007/s10797-025-09943-3.
• Niclas Berggren, 2026, "Inequality externalities and optimal top taxation with endogenous entrepreneurship," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 33, issue 4, pages 1468-1488, August, DOI: 10.1007/s10797-026-09951-x.
• Robert P. Strauss & Miguel Gouveia, 2026, "Does the US individual income tax display systemic racism? Negative evidence from audited US federal tax return data for 1967–73," Public Choice, Springer, volume 207, issue 3, pages 321-340, June, DOI: 10.1007/s11127-025-01340-y.
• Hirofumi Takikawa, 2026, "Optimal Redistribution with Institutional Reference Points," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2026-03, Jan.
• Amleni, Wilfridus, 2026, "Fiscal and Monetary Policies: Their Impact on the Human Resources Budget," PT Literati Global Network – Book Chapters, PT Literati Global Network, chapter 9, in: Rohmawati, Zeti' Mawadata, "Macroeconomics for HR Managers: Managing Talent in Market Dynamics", DOI: 10.66452/702809.
• Frankenberg Dominik & Bergholz Christian, 2026, "Regionale Verteilungseffekte des Gemeindeanteils an der Einkommensteuer: Status quo und Reformoptionen," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 75, issue 2, pages 105-135, DOI: 10.1515/zfwp-2026-2006.
• Adam M. Lavecchia & Robert McKercher & Alisa Tazhitdinova, 2026, "Should I Stay or Should I Go? The Impact of Taxation on Canadian Inter-Provincial Migration," Department of Economics Working Papers, McMaster University, number 2026-03, Apr.
• Michal Skara & Ladislava Issever Grochova, 2026, "Fiscal redistribution, household debt, and consumption: Evidence of a non-linear moderating effect," MENDELU Working Papers in Business and Economics, Mendel University in Brno, Faculty of Business and Economics, number 2026-110, Jul.
• Nobuki Mochida, 2026, "The Macroeconomic Effects of Tax Shocks: Narrative Evidence from Japan," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 82, issue 1, pages 34-76, DOI: 10.1628/fa-2026-0014.
• Aleix Calveras & Juan-José Ganuza & Fernando Gómez, 2026, "Regulation, Trust and Corporate Social Responsibility: A Relationship of Complementarity," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 182, issue 2, pages 267-289, DOI: 10.1628/jite-2025-0040.
• Bruno Bosco & Paolo Maranzano, 2026, "Drivers of mean reversion bias in the estimation of elasticity of taxable income in an autoregressive framework," Working Papers, University of Milano-Bicocca, Department of Economics, number 578, Jun.
• Ohno Taro & Okamoto Shingo & Inaba Kazuhiro, 2026, "Burden Reduction and Redistribution Effects of Deductions in Income Tax: An Analysis Using Tax Data," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 22, issue 1, pages 1-27, March, DOI: 10.57520/prippr.22-1-2.
• Anton Korinek & Lee M. Lockwood, 2026, "Public Finance in the Age of AI: A Primer," NBER Chapters, National Bureau of Economic Research, Inc, "The Economics of Transformative AI".

2025

• Darapheak Tin & Chung Tran & Nabeeh Zakariyya, 2025, "The Evolution of the Earnings Distribution in a Sustained Growth Economy: Evidence from Australia," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 2025-704, Jan.
• Betül Açıkgöz, 2025, "Taxation of Online Services Offered Through Social Media Platforms: Legal Framework and Implementation Process," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 40, issue 123, pages 132-165, April, DOI: https://doi.org/10.33203/mfy.157007.
• Cecile Gaubert & Patrick Kline & Damian Vergara & Danny Yagan, 2025, "Place-Based Redistribution," American Economic Review, American Economic Association, volume 115, issue 10, pages 3415-3450, October, DOI: 10.1257/aer.20202067.
• Ben Deaner, 2025, "The Trade-Off between Flexibility and Robustness in Instrumental Variables Analysis," American Economic Review, American Economic Association, volume 115, issue 11, pages 3975-3998, November, DOI: 10.1257/aer.20231765.