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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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, Sciendo, volume 106, issue 1, pages 47-52, DOI: 10.2478/wd-2026-0013.
• Schnitzer Monika, 2026, "Erbschaftsteuer: Keine Sonderbehandlung," Wirtschaftsdienst, Sciendo, volume 106, issue 2, pages 76-76, DOI: 10.2478/wd-2026-0019.
• Beznoska Martin, 2026, "Einkommensteuer: Reform kann Wachstum schaffen," Wirtschaftsdienst, Sciendo, 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, Sciendo, volume 106, issue 4, pages 244-247, DOI: 10.2478/wd-2026-0063.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• Eric Chyn & Diego Daruich, 2025, "An Equilibrium Analysis of the Effects of Neighborhood-Based Interventions on Children," American Economic Review, American Economic Association, volume 115, issue 12, pages 4476-4522, December, DOI: 10.1257/aer.20231679.
• Henrik Kleven & Claus Kreiner & Kristian Larsen & Jakob Søgaard, 2025, "Micro versus Macro Labor Supply Elasticities: The Role of Dynamic Returns to Effort," American Economic Review, American Economic Association, volume 115, issue 9, pages 2849-2890, September, DOI: 10.1257/aer.20240554.
• David R. Agrawal & Dirk Foremny & Clara Martínez-Toledano, 2025, "Wealth Tax Mobility and Tax Coordination," American Economic Journal: Applied Economics, American Economic Association, volume 17, issue 1, pages 402-430, January, DOI: 10.1257/app.20220615.
• Kjetil Bjorvatn & Denise Ferris & Selim Gulesci & Arne Nasgowitz & Vincent Somville & Lore Vandewalle, 2025, "Childcare, Labor Supply, and Business Development: Experimental Evidence from Uganda," American Economic Journal: Applied Economics, American Economic Association, volume 17, issue 2, pages 75-101, April, DOI: 10.1257/app.20230227.
• Andrew Garin & Emilie Jackson & Dmitri Koustas, 2025, "New Gig Work or Changes in Reporting? Understanding Self-Employment Trends in Tax Data," American Economic Journal: Applied Economics, American Economic Association, volume 17, issue 3, pages 236-270, July, DOI: 10.1257/app.20220483.
• Lisa Marie Timm & Massimo Giuliodori & Paul Muller, 2025, "Tax Incentives for Migrants with Mid-level Earnings: Evidence from the Netherlands," American Economic Journal: Applied Economics, American Economic Association, volume 17, issue 3, pages 42-79, July, DOI: 10.1257/app.20230438.
• Thomas Le Barbanchon, 2025, "Taxes Today, Benefits Tomorrow," American Economic Journal: Applied Economics, American Economic Association, volume 17, issue 4, pages 155-183, October, DOI: 10.1257/app.20210550.
• Martha Bailey & Tanya Byker & Elena Patel & Shanthi Ramnath, 2025, "The Long-Run Effects of California's Paid Family Leave Act on Women's Careers and Childbearing: New Evidence from a Regression Discontinuity Design and US Tax Data," American Economic Journal: Economic Policy, American Economic Association, volume 17, issue 1, pages 401-431, February, DOI: 10.1257/pol.20200277.
• Koichiro Ito & Shuang Zhang, 2025, "Do Consumers Distinguish Fixed Cost from Variable Cost? "Schmeduling" in Two-Part Tariffs in Energy," American Economic Journal: Economic Policy, American Economic Association, volume 17, issue 2, pages 194-223, May, DOI: 10.1257/pol.20230613.
• Jósef Sigurdsson, 2025, "Labor Supply Responses and Adjustment Frictions: A Tax-Free Year in Iceland," American Economic Journal: Economic Policy, American Economic Association, volume 17, issue 4, pages 30-71, November, DOI: 10.1257/pol.20220386.
• Gabrielle Pepin, 2025, "What Is the Value of the Child and Dependent Care Credit?," AEA Papers and Proceedings, American Economic Association, volume 115, pages 120-125, May, DOI: 10.1257/pandp.20251101.
• Sakshi Bhardwaj, 2025, "The Impact of Cash after Childbirth on Crime: Evidence from a Discontinuity in Tax Benefits," AEA Papers and Proceedings, American Economic Association, volume 115, pages 292-296, May, DOI: 10.1257/pandp.20251128.
• Lei Gao & Steve Liu & Ying Wang, 2025, "The Economic Impact of Discriminatory Policies: Insights from Same-Sex Marriage Bans," AEA Papers and Proceedings, American Economic Association, volume 115, pages 509-514, May, DOI: 10.1257/pandp.20251052.
• Tennecia Dacass & Elif B. Dilden & Yang Jiao, 2025, "Parental Time Allocation and Gender Disparities: The Role of Child Tax Credit Reform," AEA Papers and Proceedings, American Economic Association, volume 115, pages 700-705, May, DOI: 10.1257/pandp.20251134.
• Joel Slemrod, 2025, "Tax Privacy," Journal of Economic Perspectives, American Economic Association, volume 39, issue 1, pages 205-224, Winter, DOI: 10.1257/jep.20241431.
• Conor Clarke & Wojciech Kopczuk, 2025, "Measuring Income and Income Inequality," Journal of Economic Perspectives, American Economic Association, volume 39, issue 2, pages 103-126, Spring, DOI: 10.1257/jep.20241424.
• Alan J. Auerbach, 2025, "Public Finance Implications of Economic Inequality," Journal of Economic Perspectives, American Economic Association, volume 39, issue 2, pages 149-170, Spring, DOI: 10.1257/jep.20241421.
• Boaz Abramson & Tim Landvoigt, 2025, "Curbing Rising Housing Costs: A Model-Based Policy Comparison," Journal of Economic Perspectives, American Economic Association, volume 39, issue 3, pages 27-44, Summer, DOI: 10.1257/jep.20241427.
• Leisan A. Gafarova, 2025, "Linear Transformation Method in the Formation of the Personal Income Tax Scale in Russia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 1, pages 100-120, DOI: https://doi.org/10.15826/jtr.2025.1.
• Heng Kiat Sing & Nivakan Sritharan & Lisa Lee Hua Ngui, 2025, "Impacts of Environmental Taxes on Sustainable Development Goals: Balancing Environment and Equity," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 1, pages 175-199, DOI: https://doi.org/10.15826/jtr.2025.1.
• Michal Krajňák & Kateřina Krzikallová, 2025, "Fiscal Burden of Self-Employed Persons in the Context of Tax Reforms and other Legislative Changes in the Czech Republic," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 2, pages 381-396, DOI: https://doi.org/10.15826/jtr.2025.1.
• José Torres Remírez, 2025, "Change of Behaviour of High-Income Taxpayers: Income Bunching in the Last Kink Point of the Spanish Personal Income Tax (1982–2012)," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 2, pages 469-487, DOI: https://doi.org/10.15826/jtr.2025.1.
• Mariya Paskaleva & Ani Stoykova, 2025, "International Tax Reform in the Digital Economy: Theoretical Framework and Empirical Simulation of Multi-Factor Allocation Systems," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 3, pages 612-642, DOI: https://doi.org/10.15826/jtr.2025.1.
• Fernando Pinto & Alfredo Cabezas-Ares & Miguel Ángel Alonso-Neira, 2025, "Tax Base Dynamics and Revenue Trends in Spain: A Comparative Analysis of Major Taxes (1995–2023)," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 3, pages 692-712, DOI: https://doi.org/10.15826/jtr.2025.1.
• Youssef Benzarti, 2025, "Tax Incidence Anomalies," Annual Review of Economics, Annual Reviews, volume 17, issue 1, pages 615-634, August, DOI: 10.1146/annurev-economics-081324-08.
• Муратов Султан // Muratov Sultan & Ыбраев Жандос // Ybrayev Zhandos & Утарбаев Аскар // Utarbayev Askar & Қабдолхайров Қайырбек // Kabdolkhairov Kaiyrbek, 2025, "Анализ и оценка влияния программы досрочного использования пенсионных накоплений на цены на рынке жилой недвижимости Казахстана // The analysis and assessment of the impact of the early pension savings withdrawal program on housing prices in the real," Working Papers, National Bank of Kazakhstan, number #2025-3.
• Konstantin V. Vekerle & Sergei G. Belev & Sergei G. Sinelnikov-Murylev, 2025, "Progressiveness Assessment of the Value Added Tax in Russia," Population and Economics, ARPHA Platform, volume 9, issue 4, pages 23-36, October, DOI: 10.3897/popecon.9.e147296.
• Vito Bobek & Samanta Arbajter & Tatjana Horvat & Martina Kovacic, 2025, "Tax Implications For Student Freelancers Working Abroad: A Comparative Analysis Of Slovenia, Austria And Croatia," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 34, issue 1, pages 301-324, june, DOI: 10.17818/EMIP/2025/10.
• Blanka Jarolimova, 2025, "Exploring philanthropic behavior and tax incentives: Motivations and trends in individual giving in the Czech Republic," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, volume 28, issue 4, pages 131-147, December, DOI: 10.15240/tul/001/2025-5-022.
• Pablo Garcia Sanchez & Olivier Pierrard, 2025, "When health affects income (and vice versa): Policy transmission in a heterogeneous agent life-cycle model," BCL working papers, Central Bank of Luxembourg, number 200, Sep.
• Isabel Micó & Roberto Ramos, 2025, "El posible impacto recaudatorio de algunas reformas hipotéticas del impuesto sobre sucesiones y donaciones," Boletín Económico, Banco de España, issue 2025/T3, DOI: https://doi.org/10.53479/40265.
• Esteban García-Miralles & Maximilian Freier & Sara Riscado & Chrysa Leventi & Alberto Mazzon & Glenn Abela & Laura Boyd & Baiba Brusbarder & Marion Cochard & David Cornille & Emanuele Dicarlo & Ian De, 2025, "Fiscal drag in theory and in practice: A European perspective," Working Papers, Banco de España, number 2545, Nov, DOI: https://doi.org/10.53479/41507.
• Emanuele Dicarlo & Marco Savegnago, 2025, "The redistributive effects of in-kind transfers in Italy," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 977, Nov.
• Mirjam Bächli & Albrecht Glitz, 2024, "Immigration, Inequality and Income Taxes," Working Papers, Barcelona School of Economics, number 1470, Dec.
• Riccardo Bruni & Alessandro Gioffré & Maria Marino, 2025, "In‐group bias in preferences for redistribution: a survey experiment in Italy," Economica, London School of Economics and Political Science, volume 92, issue 367, pages 1009-1080, July, DOI: 10.1111/ecca.12584.
• Frank Cowell & Dirk Van de gaer, 2025, "Condorcet Was Wrong, Pareto Was Right: Families, Inheritance and Inequality," Journal of Public Economic Theory, Association for Public Economic Theory, volume 27, issue 2, April, DOI: 10.1111/jpet.70022.
• Michael Christl & Monika Köppl‐Turyna, 2025, "Net Fiscal Contributions in the EU—The Role of Indirect Taxation and In‐Kind Benefits," Kyklos, Wiley Blackwell, volume 78, issue 4, pages 1607-1636, November, DOI: 10.1111/kykl.70009.
• Robin Boadway & Kevin Spiritus, 2025, "Optimal taxation of normal and excess returns to risky assets," Scandinavian Journal of Economics, Wiley Blackwell, volume 127, issue 2, pages 366-389, April, DOI: 10.1111/sjoe.12566.
• Marie‐Noëlle Lefebvre & Etienne Lehmann & Michaël Sicsic, 2025, "Estimating the Laffer tax rate on capital income: cross‐base responses matter!," Scandinavian Journal of Economics, Wiley Blackwell, volume 127, issue 2, pages 460-489, April, DOI: 10.1111/sjoe.12578.
• Maria Flevotomou & Nikos Ventouris, 2025, "Fiscal drag in Greece," Economic Bulletin, Bank of Greece, issue 62, pages 7-37, December, DOI: 10.52903/econbull20256201.
• Chang Andrew C. & Cohen Linda R. & Glazer Amihai & Paul Urbashee, 2025, "The Political Timing of Tax Policy: Evidence from U.S. States," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 25, issue 3, pages 505-548, DOI: 10.1515/bejeap-2024-0333.
• Lu Chia-Hui, 2025, "Automation, Skill Premium, and Labor Share," The B.E. Journal of Macroeconomics, De Gruyter, volume 25, issue 2, pages 763-798, DOI: 10.1515/bejm-2025-0030.
• Kiesewetter Dirk & Machwart André, 2025, "The Impact of Tax Culture on Tax Rate Structure Preferences: Results from a Vignette Study with Migrants and Non-Migrants in Germany," Review of Law & Economics, De Gruyter, volume 21, issue 2, pages 443-478, DOI: 10.1515/rle-2024-0041.
• Arold, B. W. & Ash, E. & MacLeod, W. B. & Naidu, S., 2025, "Worker Rights in Collective Bargaining," Cambridge Working Papers in Economics, Faculty of Economics, University of Cambridge, number 2517, Apr.
• Congressional Budget Office, 2025, "Reconciling the Official Poverty Measure and CBO’s Distributional Analysis of Household Income," Reports, Congressional Budget Office, number 60809, Jan.
• Ana Luiza Nabuco & Luiza A. Paixão & Marcelo de B. Brandão & Renan P. Almeira, 2025, "Discovering Tax Evasion in the Brazilian Residential Rental Market: An Analysis Based on the Brazilian Tax Authority Data, the Demographic Census, and the Household Budget Survey," Textos para Discussão Cedeplar-UFMG, Cedeplar, Universidade Federal de Minas Gerais, number 687, Nov.
• Enea Baselgia, 2025, "The Compliance Effects of the Automatic Exchange of Information: Evidence from the Swiss Tax Amnesty," CESifo Working Paper Series, CESifo, number 11615.
• Giacomo Corneo, 2025, "Assortative Mating and Couple Taxation: A Note," CESifo Working Paper Series, CESifo, number 11643.
• Christine L. Dobridge & Joanne Hsu & Mike Zabek, 2025, "Personal Tax Changes and Financial Well-Being: Evidence from the Tax Cuts and Jobs Act," CESifo Working Paper Series, CESifo, number 11653.
• Xavier Dufour & Pierre-Carl Michaud & Michael Smart, 2025, "Is the Elasticity of Taxable Income Mostly an Income Effect?," CESifo Working Paper Series, CESifo, number 11693.
• Laurence Jacquet & Etienne Lehmann, 2025, "Production Regulation Principles and Tax Reforms," CESifo Working Paper Series, CESifo, number 11705.
• Julia Cagé & Malka Guillot, 2025, "Is Charitable Giving Political? Evidence from Wealth and Income Tax Returns," CESifo Working Paper Series, CESifo, number 11731.
• Christian Gillitzer & Rasmus Landersø & Peer Skov & Jakob Egholt Søgaard, 2025, "Using Tax Kinks to Estimate the Marginal Propensity to Consume," CESifo Working Paper Series, CESifo, number 11755.
• Benjamin W. Arold & Elliott Ash & W. Bentley MacLeod & Suresh Naidu, 2025, "Worker Rights in Collective Bargaining," CESifo Working Paper Series, CESifo, number 11766.
• Sigurdsson,Jósef & Jósef Sigurdsson, 2025, "Transitory Earnings Opportunities and Educational Scarring of Men," CESifo Working Paper Series, CESifo, number 11807.
• Burkhard Heer, 2025, "On the Optimal Capital Tax Rate in Overlapping Generations Models with Capital - Skill Complementarity," CESifo Working Paper Series, CESifo, number 11845.
• Arun Advani & David Burgherr & Andy Summers, 2025, "Taxation and Migration by the Super-Rich," CESifo Working Paper Series, CESifo, number 11870.
• Adam Lavecchia & James Stutely, 2025, "Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada," CESifo Working Paper Series, CESifo, number 12112.
• Esteban García-Miralles & Maximilian Freier & Sara Riscado & Chrysa Leventi & Alberto Mazzoni & Glenn Abela & Laura Boyd & Baiba Brusbārde & Marion Cochard & David Cornille & Emanuele Dicarlo & Ian De, 2025, "Fiscal Drag in Theory and in Practice: A European Perspective," CESifo Working Paper Series, CESifo, number 12192.
• Guttorm Schjelderup & Floris Zoutman, 2025, "Wealth Taxation: The Key to Unlocking Capital Gains," CESifo Working Paper Series, CESifo, number 12254.
• Maximilian Joseph Blömer & Clemens Fuest & Florian Neumeier & Andreas Peichl & Pascal Zamorski, 2025, "Reform des Steuer- und Transfersystems," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 78, issue 01, pages 03-11, January.
• Maximilian Joseph Blömer & Andreas Peichl, 2025, "Verbesserung der Erwerbsanreize im Transfersystem," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 78, issue 01, pages 12-13, January.
• Xavier Dufour-Simard & Pierre-Carl Michaud & Michael Smart, 2025, "Is the elasticity of taxable income mostly an income effect ?," CIRANO Working Papers, CIRANO, number 2025s-05, Mar.
• Nezih Guner & Christopher Rauh & Gustavo Ventura, 2025, "Means-Tested Transfers in the US: Facts and Parametric Estimates," Working Papers, CEMFI, number wp2025_2504, Feb.
• Stefano Farné & David Rodríguez Guerrero & Kelly Johana Silva Aldana & Andrés Ricardo Escobar, 2025, "Monetary Incentives to Formality: A Labour Supply Analysis for Colombia," Revista Desarrollo y Sociedad, Universidad de los Andes,Facultad de Economía, CEDE, volume 101, issue 2, pages 25-46, October, DOI: 10.13043/DYS.101.2.
• Le Barbanchon, Thomas, 2025, "Taxes Today, Benefits Tomorrow," CEPR Discussion Papers, Centre for Economic Policy Research, number 19890, Jan.
• Okunogbe, Oyebola, 2025, "Becoming Legible to the State: The Essential but Incomplete Role of Identification Capacity in Taxation," CEPR Discussion Papers, Centre for Economic Policy Research, number 19916, Feb.
• Jacquet, Laurence & Lehmann, Etienne, 2025, "Generalized Production Efficiency," CEPR Discussion Papers, Centre for Economic Policy Research, number 19982, Feb.
• Arold, Benjamin W. & Ash, Elliott & MacLeod, Bentley & Naidu, Suresh, 2025, "Worker Rights in Collective Bargaining," CEPR Discussion Papers, Centre for Economic Policy Research, number 20081, Mar.
• Andersen, Henrik Yde & Christensen, Camilla Skovbo & Kreiner, Claus & Leth-Petersen, Søren, 2025, "Are People Systematically Inactive Across Financial Decisions? Linking Evidence from Mortgage and Retirement Saving Decisions," CEPR Discussion Papers, Centre for Economic Policy Research, number 20610, Sep.
• Benjamin W. Arold & Elliott Ash & W. Bentley MacLeod & Suresh Naidu, 2025, "Worker Rights in Collective Bargaining," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 25113, Nov.
• Pablo Garcia-Sanchez & Olivier Pierrard, 2025, "The Rich Live Longer: A Model of Income and Health Inequalities," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2025016, Oct.
• Benjamin W. Arold & Elliott Ash & W. Bentley MacLeod & Suresh Naidu, 2025, "Worker Rights in Collective Bargaining," Cowles Foundation Discussion Papers, Cowles Foundation for Research in Economics, Yale University, number 2468, Oct.
• Piotr Denderski, 2025, "On the Taxation of Financial Asset Income in Poland," Working Papers, Institute of Economics, Polish Academy of Sciences, number 60, Dec.
• Ishola Olatunji & Cordelia Omodero, 2025, "The Role Of Taxation In Promoting Sustainable Development In Nigeria," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 3-35.
• Hjalte Fejerskov Boas & Mona Barake, 2025, "Enforcing Taxes on Cryptocurrencies," Working Papers, EU Tax Observatory, number 029, Mar.
• Stefan Bach & Hermann Buslei & Johannes Geyer & Peter Haan & Joris Pieper, 2025, "Active Pension Mainly Relieves Higher-Earning Pensioners; Employment Effects Are Uncertain," DIW Weekly Report, DIW Berlin, German Institute for Economic Research, volume 15, issue 25/26, pages 143-149.
• Stefan Bach & Hermann Buslei & Johannes Geyer & Peter Haan & Joris Pieper, 2025, "Aktivrente entlastet vor allem besserverdienende Rentner*innen – mit unsicheren Beschäftigungseffekten," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 92, issue 25, pages 395-402.
• Julian Puig & Leonardo Gasparini & Jorge Puig, 2025, "Measuring energy poverty in Argentina: The relevance of regional disparities and policies," CEDLAS, Working Papers, CEDLAS, Universidad Nacional de La Plata, number 0348, Apr.
• Esteban García-Miralles & Maximilian Freier & Sara Riscado & Chrysa Leventi & Alberto Mazzon & Glenn Abela & Laura Lehtonen & Laura Boyd & Baiba BrusbÄ rde & Marion Cochard & David Cornille & Emanuel, 2025, "Fiscal Drag in Theory and in Practice: a European Perspective," Working Papers, DNB, number 844, Oct.
• García-Miralles, Esteban & Freier, Maximilian & Riscado, Sara & Brusbārde, Baiba & Cochard, Marion & Cornille, David & Dicarlo, Emanuele & Delgado-Téllez, Mar & Fadejeva, Ludmila & Flevotomou, Maria &, 2025, "Fiscal drag in theory and in practice: a European perspective," Working Paper Series, European Central Bank, number 3136, Oct.