Research classified by Journal of Economic Literature (JEL) codes

2026

• 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.
• 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.
• Christl, Michael & Berdeal, Silvia Navarro, 2026, "Tax expenditures and redistribution - The case of Portugal," GLO Discussion Paper Series, Global Labor Organization (GLO), number 1705.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• Hirofumi Takikawa, 2026, "Optimal Redistribution with Institutional Reference Points," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2026-03, Jan.
• 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".
• 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.

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.
• 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 saving," 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.
• 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.
• 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.
• 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.
• Kakwani, Nanak & Son, Hyun H., 2025, "How should we assess fiscal policies in response to emerging development challenges?," China Economic Review, Elsevier, volume 93, issue C, DOI: 10.1016/j.chieco.2025.102477.
• Davis, Yehuda & Govindaraj, Suresh & Tejas, Tavish, 2025, "The demand for tax-favored risky assets with capital gains tax exclusions, tax policy uncertainty, and its implications for pricing," Journal of Corporate Finance, Elsevier, volume 94, issue C, DOI: 10.1016/j.jcorpfin.2025.102814.
• Hoy, Christopher, 2025, "How does progressivity impact tax morale? Experimental evidence across developing countries," Journal of Development Economics, Elsevier, volume 172, issue C, DOI: 10.1016/j.jdeveco.2024.103398.
• Tan-Soo, Jie-Sheng & Cheng, Mingda & Chen, Shuai, 2025, "Evaluating the labor supply implications of a cash transfer program: Evidence from China," Journal of Development Economics, Elsevier, volume 176, issue C, DOI: 10.1016/j.jdeveco.2025.103513.
• Kurnaz, Musab & Soytas, Mehmet A., 2025, "Intergenerational income mobility and income taxation," Journal of Economic Dynamics and Control, Elsevier, volume 176, issue C, DOI: 10.1016/j.jedc.2025.105111.
• Schratzenstaller, Margit, 2025, "Behavioral responses to inheritance taxation – A review of the empirical literature," Economic Analysis and Policy, Elsevier, volume 85, issue C, pages 238-260, DOI: 10.1016/j.eap.2024.11.026.
• Christl, Michael & De Poli, Silvia & Köppl–Turyna, Monika, 2025, "An extended view on inequality and redistribution in the European Union — The role of indirect taxation and in-kind benefits," Economic Analysis and Policy, Elsevier, volume 87, issue C, pages 162-177, DOI: 10.1016/j.eap.2025.05.001.
• Hancevic, Pedro I. & Sandoval, Hector H., 2025, "Hurricanes and labor market disruptions: Insights from unemployment insurance claims," Economics Letters, Elsevier, volume 255, issue C, DOI: 10.1016/j.econlet.2025.112531.
• Cervini-Plá, María & Tomàs, Mariona & Vázquez-Grenno, Javier, 2025, "The impact of fare reductions on public transportation use," Economics of Transportation, Elsevier, volume 44, issue C, DOI: 10.1016/j.ecotra.2025.100434.
• Bonnet, Julien & Ciani, Emanuele & Grimalda, Gianluca & Murtin, Fabrice & Pipke, David, 2025, "What explains preferences for redistribution? Evidence from an international survey," European Economic Review, Elsevier, volume 180, issue C, DOI: 10.1016/j.euroecorev.2025.105150.
• Ohno, Taro & Imahori, Tomotsugu & Kojima, Daizo, 2025, "Effect of income-increasing deduction in personal income tax on the burden reduction and income redistribution: Evidence from Japan," Japan and the World Economy, Elsevier, volume 73, issue C, DOI: 10.1016/j.japwor.2024.101296.
• Fang, Yi & Zeng, Wenrui & Zhang, Xuan & Zhao, Yang, 2025, "Personal income tax reform and health insurance purchases: Evidence from a quasi-natural experiment in China," Journal of Economic Behavior & Organization, Elsevier, volume 235, issue C, DOI: 10.1016/j.jebo.2025.107069.
• Berg, Kristoffer & Hebous, Shafik, 2025, "The effect of parental wealth on labor income: Evidence from the Norwegian wealth tax," Journal of Economic Behavior & Organization, Elsevier, volume 240, issue C, DOI: 10.1016/j.jebo.2025.107284.
• Ke, Qiulin & Zhu, Bing & White, Michael & Chi, Bin, 2025, "Transactions tax change during the pandemic: A study of the UK housing market," Journal of Housing Economics, Elsevier, volume 69, issue C, DOI: 10.1016/j.jhe.2025.102088.
• Piergallini, Alessandro, 2025, "Corporate finance and interest rate policy," Journal of Macroeconomics, Elsevier, volume 85, issue C, DOI: 10.1016/j.jmacro.2025.103698.
• Albacete, Nicolas & Fessler, Pirmin & Pekanov, Atanas, 2025, "The role of MPC heterogeneity for fiscal policy in the euro area," Journal of Macroeconomics, Elsevier, volume 86, issue C, DOI: 10.1016/j.jmacro.2025.103719.
• Puig, Julian & Gasparini, Leonardo & Puig, Jorge, 2025, "Measuring energy poverty in Argentina: The relevance of regional disparities and policies," Utilities Policy, Elsevier, volume 97, issue C, DOI: 10.1016/j.jup.2025.102042.
• Bryson, Alex & Dale-Olsen, Harald, 2025, "Job search under changing labour taxes," Labour Economics, Elsevier, volume 95, issue C, DOI: 10.1016/j.labeco.2025.102750.
• Pfeil, Katharina & Kasper, Matthias & Necker, Sarah & Feld, Lars P., 2025, "Asymmetric labor supply responses to tax rate reform: Experimental evidence," Labour Economics, Elsevier, volume 97, issue C, DOI: 10.1016/j.labeco.2025.102810.
• Chakravarty, Satya R. & Sarkar, Palash, 2025, "Balancing inequality reduction against equality of liabilities in a taxation scheme," Journal of Mathematical Economics, Elsevier, volume 118, issue C, DOI: 10.1016/j.jmateco.2025.103104.
• Barrera-Rodríguez, Oscar & Chávez, Emmanuel, 2025, "Capital vs. labour: The effect of income sources on attitudes toward the top 1 percent," European Journal of Political Economy, Elsevier, volume 88, issue C, DOI: 10.1016/j.ejpoleco.2025.102684.
• Goodman, Lucas & Lim, Katherine & Sacerdote, Bruce & Whitten, Andrew, 2025, "How do business owners respond to a tax cut? Examining the 199A deduction for pass-through firms," Journal of Public Economics, Elsevier, volume 242, issue C, DOI: 10.1016/j.jpubeco.2024.105293.
• Parolin, Zachary & Lehner, Lukas & Wilmers, Nathan, 2025, "Declining earnings inequality, rising income inequality: What explains discordant inequality trends in the United States?," Journal of Public Economics, Elsevier, volume 244, issue C, DOI: 10.1016/j.jpubeco.2025.105337.
• Henkel, Aljosha & Fehr, Ernst & Senn, Julien & Epper, Thomas, 2025, "Beliefs about inequality and the nature of support for redistribution," Journal of Public Economics, Elsevier, volume 246, issue C, DOI: 10.1016/j.jpubeco.2025.105350.
• Mas-Montserrat, Mariona & Durán-Cabré, José María & Esteller-Moré, Alejandro, 2025, "Avoidance Responses to the Wealth Tax," Journal of Public Economics, Elsevier, volume 246, issue C, DOI: 10.1016/j.jpubeco.2025.105351.
• Gruber, Jonathan & Kosonen, Tuomas & Huttunen, Kristiina, 2025, "Paying moms to stay home: Short and long run effects on parents and children," Journal of Public Economics, Elsevier, volume 251, issue C, DOI: 10.1016/j.jpubeco.2025.105496.
• Sapollnik, Ian & Swonder, Dustin, 2025, "Tax policy and business entry," Journal of Public Economics, Elsevier, volume 252, issue C, DOI: 10.1016/j.jpubeco.2025.105537.
• Hasumi, Ryo & Takano, Tetsuaki, 2025, "Comparing the earned income tax credit and universal basic income in a heterogeneous agent model," Structural Change and Economic Dynamics, Elsevier, volume 73, issue C, pages 238-247, DOI: 10.1016/j.strueco.2025.01.002.
• Friedman, Sam & Gronwald, Victoria & Summers, Andrew & Taylor, Emma, 2025, "But Switzerland's boring': tax migration and the pull of place-specific cultural capital," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 126860, Jul.
• Costa-Font, Joan & Raut, Nilesh, 2025, "Long-term care partnership effects on Medicaid and private insurance," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 127078, Jun.
• Cowell, Frank & Van de Gaer, Dirk, 2025, "Condorcet was wrong, Pareto was right: families, inheritance and inequality," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 127769, Apr.
• Deza, María Cecilia & Dondo, Mariana & Jara, H. Xavier & Rodríguez, David & Torres, Javier, 2025, "The role of tax-benefit systems in reducing the gender income gap in Latin America," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 129049, Aug.
• Olivera, Javier & Breunig, Christian & Broderstad, Troy & Dumont, PatricK & Sterba, Maj-Britt, 2025, "Preferences for redistribution policies among politicians and citizens," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 130033, Nov.
• Huesca, Luis & Llamas, Linda, 2025, "Una ruta de reforma con bienestar social a los impuestos indirectos en México," El Trimestre Económico, Fondo de Cultura Económica, volume 92, issue 366, pages 309-346, April-Jun, DOI: https://doi.org/10.20430/ete.v92i36.
• Laurence Jacquet & Etienne Lehmann, 2025, "Generalized Production Efficiency," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2025-08.
• Michal Bakowski & Katarzyna Lewkowicz-Grzegorczyk & Wioletta Czemiel-Grzybowska & Karolina Krzykowska, 2025, "Family-Friendly Tax Policies in Poland: Balancing Personal Income Taxation with Equity Principles," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 898-917.
• Boris Ivanovich Alekhin, 2025, "Paid Services to Population of the Russian Regions," Spatial Economics=Prostranstvennaya Ekonomika, Economic Research Institute, Far Eastern Branch, Russian Academy of Sciences (Khabarovsk, Russia), issue 1, pages 163-186, DOI: https://dx.doi.org/10.14530/se.2025.
• Bruno Paolo Bosco & Carlo Federico Bosco & Paolo Maranzano, 2025, "Income Tax Treatment and Labour Supply in a multi-level hierarchical Difference-in-Differences model," Working Papers, Fondazione Eni Enrico Mattei, number 2025.20, Oct.
• Joanna Kitsnik, 2025, "Ethical Considerations of the Wealth Gap Sentiments in Europe," Working Papers, Fondazione Eni Enrico Mattei, number 2025.27, Nov.
• Varjonen-Ollus, Reetta, 2025, "Behavioural Effects of a Top Marginal Income Tax Rate Increase," Working Papers, VATT Institute for Economic Research, number 180.
• Katrine M. Jakobsen & Thomas H. Jorgensen & Hamish W. Low, 2025, "Fertility and Family Labor Supply," Working Paper Series, Federal Reserve Bank of Chicago, number WP 2025-26, Dec, DOI: 10.21033/wp-2025-26.
• Matias Giaccobasso & Marcelo Bergolo & Gabriel Burdin & Mauricio De Rosa & Martin Leites & Horacio Rueda, 2025, "How do Top Earners Respond to Taxation? Own-and Cross-Tax Base Responses, Efficiency, and Inequality," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 34, Aug.
• Salla Kalin & Tomi Kyyrä & Tuomas Matikka, 2025, "Combining Part-time Work and Social Benefits: Empirical Evidence from Finland," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 36, Sep.
• Reetta Varjonen-Ollus, 2025, "Behavioural Effects of a Top Marginal Income Tax Rate Increase," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 39, Oct.
• Aytul Bişgin & Othman Sawafta, 2025, "Testing The Relationship Between Public Expenditures And Tax Revenues By Fourier Method: The Case Of Palestine," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 8, issue 1, pages 62-77, June, DOI: 10.46737/emid.1676719.
• Kevin Spiritus & Étienne Lehmann & Sander Renes & Floris T Zoutman, 2025, "Optimal taxation with multiple incomes and types," Post-Print, HAL, number hal-05097103, DOI: 10.3982/TE5479.
• Aljosha Henkel & Ernst Fehr & Julien Senn & Thomas Epper, 2025, "Beliefs about inequality and the nature of support for redistribution," Post-Print, HAL, number hal-05107981, Jun, DOI: 10.1016/j.jpubeco.2025.105350.
• Laurence Jacquet & Etienne Lehmann, 2025, "Generalized Production Efficiency," Working Papers, HAL, number hal-04954501, Feb.
• Mogstad, Magne & Salvanes, Kjell G. & Torsvik, Gaute, 2025, "Income Equality in The Nordic Countries: Myths, Facts, and Lessons," Discussion Paper Series in Economics, Norwegian School of Economics, Department of Economics, number 3/2025, Feb.
• Deza, María Cecilia & Dondo, Mariana & Jara, H. Xavier & Rodríguez Guerrero, David Arturo & Torres, Javier, 2025, "Assessing the Role of Tax-benefit Systems in Reducing the Gender Income Gap in Latin America," IDB Publications (Working Papers), Inter-American Development Bank, number 13941, Jan, DOI: http://dx.doi.org/10.18235/0013356.
• Sofía Balladares & Esteban García-Miralles, 2025, "Fiscal drag with microsimulation:Evidence from Spanish tax records," Working Papers, Institut d'Economia de Barcelona (IEB), number 2025/08.
• Jana Valachyová & Matúš Senaj, 2025, "The impact of unexpected inflationary shock in 2022 and 2023 on the welfare of families: The case of Slovakia," International Journal of Microsimulation, International Microsimulation Association, volume 18, issue 3, pages 50-87, DOI: 10.34196/ijm.00329.
• Le Barbanchon, Thomas, 2025, "Taxes Today, Benefits Tomorrow," IZA Discussion Papers, Institute of Labor Economics (IZA), number 17600, Jan.
• Mogstad, Magne & Salvanes, Kjell G. & Torsvik, Gaute, 2025, "Income Equality in the Nordic Countries: Myths, Facts, and Lessons," IZA Discussion Papers, Institute of Labor Economics (IZA), number 17677, Feb.
• Gillitzer, Christian & Landersø, Rasmus & Skov, Peer Ebbesen & Søgaard, Jakob Egholt, 2025, "Using Tax Kinks to Estimate the Marginal Propensity to Consume," IZA Discussion Papers, Institute of Labor Economics (IZA), number 17766, Mar.
• Lekfuangfu, Warn N. & Olivera, Javier & Van Kerm, Philippe, 2025, "Bequest Division: The Roles of Parental Motives and Children’s Gender Composition," IZA Discussion Papers, Institute of Labor Economics (IZA), number 17833, Apr.
• Bellani, Luna & Bledow, Nona, 2025, "Top vs. Bottom: Experimental Evidence on Priming, Information, and Redistribution Preferences," IZA Discussion Papers, Institute of Labor Economics (IZA), number 18066, Aug.
• Lavecchia, Adam M. & Stutely, James, 2025, "Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada," IZA Discussion Papers, Institute of Labor Economics (IZA), number 18106, Sep.
• Lepinteur, Anthony & Powdthavee, Nattavudh, 2025, "What Others Need: Misperceptions of Well-Being Norms and Support for Redistribution," IZA Discussion Papers, Institute of Labor Economics (IZA), number 18296, Dec.
• Siminski, Peter & Wilkins, Roger, 2025, "Housing, Income Inequality and Progressivity of Taxes and Transfers," IZA Discussion Papers, Institute of Labor Economics (IZA), number 18303, Dec.
• Eike Alexander Baumgart & Kay Blaufus & Frank Hechtner, 2025, "The tax treatment of commuting expenses and job-related mobility: insights from a randomized survey experiment," European Journal of Law and Economics, Springer, volume 60, issue 1, pages 33-53, August, DOI: 10.1007/s10657-025-09850-2.
• Xun Ge & Ping Zhang & Jian Li & Yapeng Zhao, 2025, "Smooth Consumption and Life Cycle Consumption Theory: Evidence from the United States and Implications for China," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 31, issue 3, pages 169-196, August, DOI: 10.1007/s11294-025-09934-4.
• Kevin Spiritus, 2025, "Optimal commodity taxation when households earn multiple incomes," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 1, pages 98-119, February, DOI: 10.1007/s10797-023-09826-5.
• Austin J. Drukker, 2025, "Internal migration and the effective price of state and local taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 1, pages 163-194, February, DOI: 10.1007/s10797-024-09828-x.
• Aliisa Koivisto, 2025, "Tax planning and investment responses to dividend taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 2, pages 347-386, April, DOI: 10.1007/s10797-024-09837-w.
• Maria Jouste & Tina Kaidu Barugahara & Joseph Ayo Okello & Jukka Pirttilä & Pia Rattenhuber, 2025, "Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 4, pages 1177-1212, August, DOI: 10.1007/s10797-024-09861-w.
• Jess Grana & India Lindsay & Lucia Lykke & Max McGill & Alexander McGlothlin & Leigh Nicholl & Alan Plumley, 2025, "The specific indirect effect of IRS audits," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 4, pages 995-1029, August, DOI: 10.1007/s10797-024-09866-5.
• Changlin Yu & Yanming Li, 2025, "Digitalization of tax collection and enterprises’ social security compliance," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 4, pages 1213-1252, August, DOI: 10.1007/s10797-024-09867-4.
• Emily Y. Lin & Joel Slemrod & Evelyn Smith & Alexander Yuskavage, 2025, "Who’s on (the 1040) first? Determinants and consequences of spouses’ name order on joint returns," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 4, pages 957-994, August, DOI: 10.1007/s10797-024-09876-3.
• Anna Herget & Regina T. Riphahn, 2025, "Phasing out payroll tax subsidies," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 5, pages 1501-1531, October, DOI: 10.1007/s10797-024-09879-0.
• Michael Christl & Silvia De Poli & Viginta Ivaškaitė-Tamošiūnė, 2025, "The rising tide lifts all boats? Income support measures for employees and self-employed during the COVID-19 pandemic," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 6, pages 1905-1931, December, DOI: 10.1007/s10797-025-09896-7.
• Michael Christl & Silvia De Poli & Viginta Ivaškaitė-Tamošiūnė, 2025, "Correction: The rising tide lifts all boats? Income support measures for employees and self-employed during the COVID-19 pandemic," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 6, pages 1932-1933, December, DOI: 10.1007/s10797-025-09931-7.
• José Félix Sanz Sanz & María Arrazola Vacas, 2025, "Unveiling the bracket creep: static versus dynamic fiscal drag," Journal of Economics, Springer, volume 146, issue 3, pages 443-475, December, DOI: 10.1007/s00712-025-00914-0.
• Ana Gamarra Rondinel & Anna M. H. Price, 2025, "Do Taxation and Transfer Policies Mitigate the Child Penalty? Evidence from Australia," Journal of Family and Economic Issues, Springer, volume 46, issue 4, pages 1067-1091, December, DOI: 10.1007/s10834-025-10051-x.
• Kaetana Numa, 2025, "Fiscal illusion at the individual level," Public Choice, Springer, volume 203, issue 1, pages 105-137, April, DOI: 10.1007/s11127-024-01187-9.
• Lukovszki, Lívia & Gorjanecz, György, 2025, "Két ország, két út: Minimálbérrel élők adóterhei és jó(l)léte Írországban és Magyarországon
  [Two countries, two paths. Tax burdens and well-being of minimum wage earners in Ireland and Hungary]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 5, pages 488-515, DOI: 10.18414/KSZ.2025.5.488.
• Henrik Yde Andersen & Camilla Skovbo Christensen & Claus Thustrup Kreiner & Soeren Leth-Petersen, 2025, "Are People Systematically Inactive Across Financial Decisions? Linking Evidence from Mortgage and Retirement Saving Decisions," CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI), number 25-11, Sep.
• Naoki Tani & Taro Ohno, 2025, "Robustly Estimating Japan's Gini Coefficient for Individual Earned Income Using Household Survey and Tax Agency Data," KIER Working Papers, Kyoto University, Institute of Economic Research, number 1119, Jun.
• Edward Lane, 2025, "Protecting Social Security: The Case Against Extending the Full Retirement Age," Economics Working Paper Archive, Levy Economics Institute, number wp_1080, Apr.
• Esteban Garcia-Miralles & Maximilian Freier & Sara Riscado & Chrysa Leventi & Alberto Mazzon & Glenn Abela & Laura Boyd & Baiba Brusbarde & Marion Cochard & David Cornille & Emanuele Dicarlo & Ian Deb, 2025, "Fiscal Drag in Theory and in Practice: a European Perspective," Working Papers, Latvijas Banka, number 2025/07, Oct.
• Adam M. Lavecchia & James Stutely, 2025, "Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada," Department of Economics Working Papers, McMaster University, number 2025-07, Sep.
• Michal Skara & Ladislava Issever Grochova, 2025, "Do inequality and fiscal redistribution matter when credit bites back?," MENDELU Working Papers in Business and Economics, Mendel University in Brno, Faculty of Business and Economics, number 2025-108, Nov.
• Giacomo Corneo & Giacomo Corneo, 2025, "Assortative Mating and Couple Taxation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 81, issue 2, pages 85-101, DOI: 10.1628/fa-2025-0008.
• Javier Olivera & Warn N. Lekfuangfu & Philippe Van Kerm,, 2025, "Bequest Division: The Roles of Parental Motives and Children’s Gender Composition," Working Paper Research, National Bank of Belgium, number 476, May.
• Esteban García-Mirallas & Maximilian Freier & Sara Riscao & Chrysa Leventi & Alberto Mazzon & Glenn Abela & Laura Boyd & Baiba Brusbārde & Marion Cochard & David Cornille & Emanuele Dicarlo & Ian Deba, 2025, "Fiscal drag in theory and practice: a European perspective," Working Paper Research, National Bank of Belgium, number 483, Oct.
• Beatrice Ferrario & Stefanie Stantcheva, 2025, "How Americans Think About Health Care and Insurance," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 40".
• Henrik Kleven, 2025, "Externalities and the Taxation of Top Earners," NBER Working Papers, National Bureau of Economic Research, Inc, number 33345, Jan.
• Alexander M. Gelber & Damon Jones & Ithai Lurie & Daniel W. Sacks, 2025, "Misperceptions of Nonlinear Budget Sets: Evidence from Administrative Tax Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 33496, Feb.
• Ana Gamarra Rondinel & James R. Hines Jr. & José F. Sanz-Sanz, 2025, "Tax Reform and the Laffer Curve," NBER Working Papers, National Bureau of Economic Research, Inc, number 34059, Jul.
• Presiana Nenkova & Velichka Nikolova & Angel Angelov, 2025, "The Bulgarian Tax System in the Context of the European Union Countries: Comparative Aspects," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 1-11–41, June.
• Meghan Stephens & Yvonne (Yikun) Wang & Liam Barnes, 2025, "The Cost of Working More: Understanding Effective Marginal Tax Rates in New Zealand's Tax and Transfer System," Treasury Analytical Notes Series, New Zealand Treasury, number an25/01, Jan.
• Yukihiro Nishimura, 2025, "Supplementary Commodity Taxes, Labor Tax on the Middle Class, and the Tax-mix," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 25-08, Aug.
• Yukihiro Nishimura, 2025, "Commodity Taxes under Partial Separability Cannot Be Undistorted," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 25-09, Aug.
• Yukihiro Nishimura, 2025, "Linear Commodity Tax Reform and Optimal Commodity Taxes under Partial Separability," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 25-09-Rev., Aug, revised Jan 2026.
• Yukihiro Nishimura, 2025, "Linear Commodity Tax Reform and Optimal Commodity Taxes under Partial Separability," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 25-09-Rev2., Aug, revised Jan 2026.
• Aart Gerritsen & Bas Jacobs & Kevin Spiritus & Alexandra V Rusu, 2025, "Optimal Taxation of Capital Income with Heterogeneous Rates of Return," The Economic Journal, Royal Economic Society, volume 135, issue 665, pages 180-211.
• Dingquan Miao & Håkan Selin & Martin Söderström, 2025, "Earnings Responses to Even Higher Taxes," The Economic Journal, Royal Economic Society, volume 135, issue 667, pages 838-860.
• Enea Baselgia & Isabel Z Martínez, 2025, "Mobility Responses to Special Tax Regimes for the Super-Rich: Evidence from Switzerland," The Economic Journal, Royal Economic Society, volume 135, issue 668, pages 1388-1409.
• Hiroki Kato & Tsuyoshi Goto & Youngrok Kim, 2025, "Tax-price elasticities of charitable giving and selection of reporting: panel study of South Korea," Oxford Economic Papers, Oxford University Press, volume 77, issue 3, pages 829-848.
• Mariacristina De Nardi & Giulio Fella & Gonzalo Paz-Pardo, 2025, "Wage Risk and Government and Spousal Insurance," The Review of Economic Studies, Review of Economic Studies Ltd, volume 92, issue 2, pages 954-980.
• Kwabena Adu-Ababio & Samuel Bryson & Evaristo Mwale & John Rand, 2025, "Differential Bunching Impacts Across the Income Distribution: Evidence from Tax Administrative Data," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), volume 37, issue 1, pages 152-188, February, DOI: 10.1057/s41287-024-00660-x.
• Kym Anderson, 2025, "Nudging alcohol moderation via excise tax reform: The case of beer in Australia," Departmental Working Papers, The Australian National University, Arndt-Corden Department of Economics, number 2025-11.
• Piergallini, Alessandro, 2025, "Corporate Finance and Interest Rate Policy," MPRA Paper, University Library of Munich, Germany, number 125362, Mar.
• Harashima, Taiji, 2025, "Numerical Simulation of Reaching a Steady State: Effects of Using Progressive Income Tax and Public Assistance," MPRA Paper, University Library of Munich, Germany, number 126188, Nov.
• Lara Wemans & et al., 2025, "Fiscal Drag in Theory and in Practice: a European Perspective," Working Papers, Banco de Portugal, Economics and Research Department, number w202516.
• Ropponen, Olli, 2025, "The Behavioral Effects of Inheritance, Estate and Gift Taxes," ETLA Reports, The Research Institute of the Finnish Economy, number 157, Jan.
• Yang Zhang & Ziang Qiu & Donghyun Park & Shu Tian, 2025, "Golden Handcuffs or Silver Spurs? The Implications of Inheritance Taxes for Entrepreneurship," ADB Economics Working Paper Series, Asian Development Bank, number 805, Sep.
• Jong Woo Kang & Lovely Tolin, 2025, "Effective Mechanisms for Raising Tax Revenues," ADB Economics Working Paper Series, Asian Development Bank, number 790, Jul.