Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ H: Public Economics
/ / H7: State and Local Government; Intergovernmental Relations
/ / / H71: State and Local Taxation, Subsidies, and Revenue

2022

• Feld, Lars P. & Köhler, Ekkehard A. & Palhuca, Leonardo & Schaltegger, Christoph A., 2022, "Fiscal federalism and foreign direct investment: An empirical analysis," Freiburg Discussion Papers on Constitutional Economics, Walter Eucken Institut e.V., number 22/4.
• Bury, Yannick & Feld, Lars P. & Köhler, Ekkehard A., 2022, "Do party ties increase transfer receipts in cooperative federalism? Evidence from Germany," Freiburg Discussion Papers on Constitutional Economics, Walter Eucken Institut e.V., number 22/9.
• Klump, Rainer, 2022, "Schulden und Staatlichkeit: Überlegungen zur Politischen Ökonomie des Schuldenstaats," IBF Paper Series, IBF – Institut für Bank- und Finanzgeschichte / Institute for Banking and Financial History, Frankfurt am Main, number 06-22.
• Cédric Chambru & Emeric Henry & Benjamin Marx, 2022, "The dynamic consequences of state-building: evidence from the French Revolution," ECON - Working Papers, Department of Economics - University of Zurich, number 406, Feb.

2021

• Isaac K. Ofori & Pamela E. Ofori & Simplice A. Asongu, 2021, "Towards Efforts to Enhance Tax Revenue Mobilisation in Africa: Exploring Synergies between Industrialisation and ICTs," Research Africa Network Working Papers, Research Africa Network (RAN), number 21/058, Sep.
• Dmitry Arkhangelsky & Susan Athey & David A. Hirshberg & Guido W. Imbens & Stefan Wager, 2021, "Synthetic Difference-in-Differences," American Economic Review, American Economic Association, volume 111, issue 12, pages 4088-4118, December, DOI: 10.1257/aer.20190159.
• Scott R. Baker & Stephanie Johnson & Lorenz Kueng, 2021, "Shopping for Lower Sales Tax Rates," American Economic Journal: Macroeconomics, American Economic Association, volume 13, issue 3, pages 209-250, July, DOI: 10.1257/mac.20190026.
• Andrew C. Johnston, 2021, "Unemployment Insurance Taxes and Labor Demand: Quasi-Experimental Evidence from Administrative Data," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 1, pages 266-293, February, DOI: 10.1257/pol.20190031.
• David R. Agrawal, 2021, "The Internet as a Tax Haven?," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 4, pages 1-35, November, DOI: 10.1257/pol.20170094.
• Ole Agersnap & Owen Zidar, 2021, "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates," American Economic Review: Insights, American Economic Association, volume 3, issue 4, pages 399-416, December, DOI: 10.1257/aeri.20200535.
• Meredith Fowlie & Claire Petersen & Mar Reguant, 2021, "Border Carbon Adjustments When Carbon Intensity Varies across Producers: Evidence from California," AEA Papers and Proceedings, American Economic Association, volume 111, pages 401-405, May, DOI: 10.1257/pandp.20211073.
• Florian Scheuer & Joel Slemrod, 2021, "Taxing Our Wealth," Journal of Economic Perspectives, American Economic Association, volume 35, issue 1, pages 207-230, Winter, DOI: 10.1257/jep.35.1.207.
• Jorge Pablo Puig & Alberto Porto, 2021, "On the interaction between own revenues and intergovernmental transfers. Evidence from Argentinean local governments," Asociación Argentina de Economía Política: Working Papers, Asociación Argentina de Economía Política, number 4508, Nov.
• Juraj Cheben & Renata Krajcirova & Alexandra Ferenczi Vanova & Michal Munk, 2021, "The Effect of Corporate Income Tax of Agricultural Companies on National Budget ? the Case of the Slovak Republic," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 23, issue 57, pages 466-466.
• Isaac K. Ofori & Pamela E. Ofori & Simplice A. Asongu, 2021, "Towards Efforts to Enhance Tax Revenue Mobilisation in Africa: Exploring Synergies between Industrialisation and ICTs," Working Papers of the African Governance and Development Institute., African Governance and Development Institute., number 21/058, Jan.
• Murat Belke, 2021, "Türkiye’deki İl Belediyelerinin Mali Sürdürülebilirliği: Dinamik Panel Veri Analizi," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 6, issue 1, pages 128-158, DOI: 10.30784/epfad.824990.
• Alberto Porto & Jorge Puig, 2021, "On the interaction between own revenues and intergovernmental transfers. Evidence from Argentinean local governments," CEFIP, Working Papers, CEFIP, Universidad Nacional de La Plata, number 041, Dec.
• Simon Berset & Martin Huber & Mark Schelker, 2021, "The fiscal response to revenue shocks," Papers, arXiv.org, number 2101.07661, Jan.
• Héctor Cardozo, 2021, "An estimation of expenditure needs for Argentinian provinces: A structural modeling approach," Ensayos de Política Económica, Departamento de Investigación Francisco Valsecchi, Facultad de Ciencias Económicas, Pontificia Universidad Católica Argentina., volume 3, issue 3, pages 41-75, Octubre, DOI: 10.46553/ensayos.3.3.2021.p41-75.
• Josip Viskovic & Pasko Burnac & Maja Herman, 2021, "Impact Of Political And Fiscal Decentralization On The Government Quality In Central And Eastern European Countries," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 30, issue 1, pages 285-302, june, DOI: 10.17818/EMIP/2021/1.14.
• Tetiana Stroiko & Natalia Danik & Dmytro Prokofyev, 2021, "Development Of Financial Decentralization As A Basis For Self-Sufficiency Of Territorial Communities," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 7, issue 4, DOI: 10.30525/2256-0742/2021-7-4-196-202.
• Alexander Daminger, 2021, "Subsidies to Homeownership and Central City Rent," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 210, Jul.
• Alexander Daminger, 2021, "Homeowner Subsidies and Suburban Living: Empirical Evidence from a Subsidy Repeal," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 211, Aug.
• Tim Kovalenko, 2021, "Uncertainty shocks and employment fluctuations in Germany: the role of establishment size," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 212, Sep.
• Angel De la Fuente, 2021, "España | La financiación autonómica en 2020: primera aproximación y propuesta para 2021
  [Spain | Regional financing in 2020: first approach and proposal for 2021]," Working Papers, BBVA Bank, Economic Research Department, number 21/04, May.
• Angel De la Fuente, 2021, "España | La liquidación de 2019 del sistema de financiación de las CCAA de régimen común
  [Spain | The 2019 settlement under the common system of autonomous communities financing]," Working Papers, BBVA Bank, Economic Research Department, number 21/09, Aug.
• Angel De la Fuente, 2021, "España | La evolución de la financiación de las CCAA de régimen común, 2002-2019
  [Spain | The trend in the common system of autonomous communities financing, 2002-2019]," Working Papers, BBVA Bank, Economic Research Department, number 21/10, Sep.
• Jhorland Ayala-Garcia & Sandy Dall'Erba & William C. Ridley, 2021, "Externalities of extreme natural disasters on local tax capacity," Documentos de trabajo sobre Economía Regional y Urbana, Banco de la Republica de Colombia, number 299, Jul, DOI: https://doi.org/10.32468/dtseru.299.
• Stevan Luković & Stefan Vržina & Milka Grbić & Miloš Pjanić, 2021, "The Neutrality Of Taxation Of Investment Projects In Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 66, issue 230, pages 101-134, July – Se.
• Federico Belotti & Edoardo Di Porto & Gianluca Santoni, 2021, "The effect of local taxes on firm performance: Evidence from geo‐referenced data," Journal of Regional Science, Wiley Blackwell, volume 61, issue 2, pages 492-510, March, DOI: 10.1111/jors.12518.
• Amitrajeet A. Batabyal & Hamid Beladi, 2021, "Interregional demand for workers and the effects of labour income taxation," Regional Science Policy & Practice, Wiley Blackwell, volume 13, issue 3, pages 1042-1050, June, DOI: 10.1111/rsp3.12336.
• Ferraresi Massimiliano, 2021, "Political Budget Cycle, Tax Collection, and Yardstick Competition," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 21, issue 3, pages 1149-1161, July, DOI: 10.1515/bejeap-2020-0380.
• Savu, A., 2021, "The Local Political Economy of Austerity: Lessons from Hospital Closures in Romania," Cambridge Working Papers in Economics, Faculty of Economics, University of Cambridge, number 2120, Jan.
• Foreman-Peck, James & Zhou, Peng, 2021, "Innovation policy and performance of Eastern European Countries," Cardiff Economics Working Papers, Cardiff University, Cardiff Business School, Economics Section, number E2021/15, Jul.
• Matthew Freedman & Shantanu Khanna & David Neumark, 2021, "Combining Rules and Discretion in Economic Development Policy: Evidence on the Impacts of the California Competes Tax Credit," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 21-13, Jun.
• Mathias Dolls & Clemens Fuest & Carla Krolage & Florian Neumeier, 2021, "Who Bears the Burden of Real Estate Transfer Taxes? Evidence from the German Housing Market," CESifo Working Paper Series, CESifo, number 8839.
• Simon Berset & Martin Huber & Mark Schelker, 2021, "The Fiscal Response to Revenue Shocks," CESifo Working Paper Series, CESifo, number 8854.
• Simon Berset & Mark Schelker, 2021, "Decentralization and Progressive Taxation," CESifo Working Paper Series, CESifo, number 8862.
• David R. Agrawal, 2021, "The Internet as a Tax Haven?," CESifo Working Paper Series, CESifo, number 8924.
• Max Löffler & Sebastian Siegloch, 2021, "Welfare Effects of Property Taxation," CESifo Working Paper Series, CESifo, number 8952.
• Thiess Büttner, 2021, "Land Use and Fiscal Competition," CESifo Working Paper Series, CESifo, number 8958.
• Ines Helm & Jan Stuhler, 2021, "The Dynamic Response of Municipal Budgets to Revenue Shocks," CESifo Working Paper Series, CESifo, number 9083.
• Lars P. Feld & Ekkehard A. Köhler & Leonardo Palhuca & Christoph A. Schaltegger, 2021, "Federalism and Foreign Direct Investment - An Empirical Analysis," CESifo Working Paper Series, CESifo, number 9120.
• Stephan Geschwind & Felix Roesel, 2021, "Taxation under Direct Democracy," CESifo Working Paper Series, CESifo, number 9166.
• Santiago Garriga & Dario Tortarolo, 2021, "Wage Effects of Employer-Mediated Transfers," CESifo Working Paper Series, CESifo, number 9176.
• Manon Francois, 2021, "Profit Shifting and Equilibrium Principles of International Taxation," CESifo Working Paper Series, CESifo, number 9211.
• Federico Revelli & Tsung-Sheng Tsai & Roberto Zotti, 2021, "Fiscal Externalities in Multilevel Tax Structures: Evidence from Concurrent Income Taxation," CESifo Working Paper Series, CESifo, number 9276.
• Johannes Becker, 2021, "Second-Best Source-Based Taxation of Multinational Firms," CESifo Working Paper Series, CESifo, number 9329.
• Gabriel Loumeau & Christian Stettler, 2021, "Fiscal Autonomy and Self-Determination," CESifo Working Paper Series, CESifo, number 9445.
• Lea Immel, 2021, "The Regional Distribution of Income and Wages: Causes and Consequences," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 94, April.
• Jhorland Ayala-Garcia & Sandy Dall?Erba & William C. Ridley, 2021, "Externalities of extreme natural disasters on local tax capacity," Documentos de Trabajo Sobre Economía Regional y Urbana, Banco de la República, Economía Regional, number 19386, Jul, DOI: 10.32468/dtseru.299.
• Juan Gonzalo Zapata & Fernando Zarama & Camila Garz�n & Daniel Zarama, 2021, "El diseno de un gravamen a productos de tabaco calentado, cigarrillos electrónicos y sistemas similares con y sin nicotina," Informes de Investigación, Fedesarrollo, number 20032, Oct.
• Sebastián Enrique Acosta Madiedo Aranzalez, 2021, "Elite Interests and Public Expenditure in Education in the Late XIX and Early XX Century in Prussia: A Dialogue between History and Economics," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 18924, Mar.
• Sebastián Enrique Acosta Madiedo Aranzales, 2021, "Elite Interests and Public Expenditure in Education in the Late XIX and Early XX Century in Prussia: A Dialogue between History and Economics," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 022673, Mar.
• Brülhart, Marius & Danton, Jayson & Parchet, Raphaël & Schläpfer, Jörg, 2022, "Who Bears the Burden of Local Taxes?," CEPR Discussion Papers, Centre for Economic Policy Research, number 15826, Feb.
• Siegloch, Sebastian & Löffler, Max, 2021, "Welfare Effects of Property Taxation," CEPR Discussion Papers, Centre for Economic Policy Research, number 15927, Mar.
• Brockmeyer, Anne & Estefan, Alejandro & Ramírez Arras, Karina & Suárez Serrato, Juan Carlos, 2022, "Taxing Property in Developing Countries: Theory and Evidence from Mexico," CEPR Discussion Papers, Centre for Economic Policy Research, number 15983, Jun.
• Stuhler, Jan & Helm, Ines, 2021, "The Dynamic Response of Municipal Budgets to Revenue Shocks," CEPR Discussion Papers, Centre for Economic Policy Research, number 16137, May.
• Dupor, William & Karabarbounis, Marios & Kudlyak, Marianna & Mehkari, M. Saif, 2022, "Regional Consumption Responses and the Aggregate Fiscal Multiplier," CEPR Discussion Papers, Centre for Economic Policy Research, number 16189, Mar.
• Martínez, Isabel Z., 2022, "Mobility Responses to the Establishment of a Residential Tax Haven: Evidence From Switzerland," CEPR Discussion Papers, Centre for Economic Policy Research, number 16627, Apr.
• Zheng, Yu & Attanasio, Orazio & Meghir, Costas & Mommaerts, Corina, 2021, "Growing Apart: Declining Within- and Across-Locality Insurance in Rural China," CEPR Discussion Papers, Centre for Economic Policy Research, number 16654, Oct.
• Marx, Benjamin & Chambru, Cédric & Henry, Emeric, 2021, "The Dynamic Consequences of State-Building: Evidence from the French Revolution," CEPR Discussion Papers, Centre for Economic Policy Research, number 16815, Dec.
• Ana Paula MARTINS, 2021, "Taxation and mobility in dualistic models – (and) Some neglected issues of fiscal federalism," Journal of Economics Library, EconSciences Journals, volume 8, issue 1, pages 1-21, March.
• Isaac K. Ofori & Pamela E. Ofori & Simplice A. Asongu, 2021, "Towards Efforts to Enhance Tax Revenue Mobilisation in Africa: Exploring Synergies between Industrialisation and ICTs," Journal of Africa SEER Centre(ASC), Africa SEER Centre(ASC), number 21/008, Sep.
• Jan Marcus & Thomas Siedler & Nicolas R. Ziebarth, 2021, "The Long-Run Effects of Sports Club Vouchers for Primary School Children," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 1133.
• Asongu, Simplice A. & Adegboye, Alex & Nnanna, Joseph, 2021, "Promoting female economic inclusion for tax performance in Sub-Saharan Africa," Economic Analysis and Policy, Elsevier, volume 69, issue C, pages 159-170, DOI: 10.1016/j.eap.2020.11.010.
• McCannon, Bryan C. & Ferreira Neto, Amir B., 2021, "Charitable giving for cultural goods: Asymmetric gender responses to votes on tax increases," Economics Letters, Elsevier, volume 204, issue C, DOI: 10.1016/j.econlet.2021.109879.
• Marinello, Samantha & Leider, Julien & Pugach, Oksana & Powell, Lisa M., 2021, "The impact of the Philadelphia beverage tax on employment: A synthetic control analysis," Economics & Human Biology, Elsevier, volume 40, issue C, DOI: 10.1016/j.ehb.2020.100939.
• Li, Qin & Ma, Mark (Shuai) & Shevlin, Terry, 2021, "The effect of tax avoidance crackdown on corporate innovation," Journal of Accounting and Economics, Elsevier, volume 71, issue 2, DOI: 10.1016/j.jacceco.2020.101382.
• Suzuki, Takafumi, 2021, "Capitalization of local government grants on land values: Evidence from Tokyo metropolitan area, Japan," Japan and the World Economy, Elsevier, volume 60, issue C, DOI: 10.1016/j.japwor.2021.101106.
• Carpenter, Christopher S. & Sansone, Dario, 2021, "Cigarette taxes and smoking among sexual minority adults," Journal of Health Economics, Elsevier, volume 79, issue C, DOI: 10.1016/j.jhealeco.2021.102492.
• Chernick, Howard & Reschovsky, Andrew & Newman, Sandra, 2021, "The effect of the housing crisis on the finances of central cities," Journal of Housing Economics, Elsevier, volume 54, issue C, DOI: 10.1016/j.jhe.2021.101767.
• Oyarzo, Mauricio & Paredes, Dusan, 2021, "The impact of mining taxes on public education: Evidence for mining municipalities in Chile," Resources Policy, Elsevier, volume 70, issue C, DOI: 10.1016/j.resourpol.2018.05.018.
• Wangsness, Paal Brevik & Proost, Stef & Rødseth, Kenneth Løvold, 2021, "Optimal policies for electromobility: Joint assessment of transport and electricity distribution costs in Norway," Utilities Policy, Elsevier, volume 72, issue C, DOI: 10.1016/j.jup.2021.101247.
• Małkowska, Agnieszka & Telega, Agnieszka & Głuszak, Michał & Marona, Bartłomiej, 2021, "Spatial diversification of property tax policy – Searching for yardstick competition in Polish metropolitan areas," Land Use Policy, Elsevier, volume 109, issue C, DOI: 10.1016/j.landusepol.2021.105613.
• Jia, Junxue & Liu, Yongzheng & Martinez-Vazquez, Jorge & Zhang, Kewei, 2021, "Vertical fiscal imbalance and local fiscal indiscipline: Empirical evidence from China," European Journal of Political Economy, Elsevier, volume 68, issue C, DOI: 10.1016/j.ejpoleco.2020.101992.
• Lei, Yu-Hsiang, 2021, "Quid pro quo? Government-firm relationships in China," Journal of Public Economics, Elsevier, volume 199, issue C, DOI: 10.1016/j.jpubeco.2021.104427.
• Beem, Richard & Bruce, Donald, 2021, "Failure to launch: Measuring the impact of sales tax nexus standards on business activity," Journal of Public Economics, Elsevier, volume 201, issue C, DOI: 10.1016/j.jpubeco.2021.104476.
• Langenmayr, Dominika & Simmler, Martin, 2021, "Firm mobility and jurisdictions’ tax rate choices: Evidence from immobile firm entry," Journal of Public Economics, Elsevier, volume 204, issue C, DOI: 10.1016/j.jpubeco.2021.104530.
• Bagchi, Sutirtha & Dušek, Libor, 2021, "The effects of introducing withholding and third-party reporting on tax collections: Evidence from the U.S. state personal income tax," Journal of Public Economics, Elsevier, volume 204, issue C, DOI: 10.1016/j.jpubeco.2021.104537.
• Clemens, Jeffrey & Veuger, Stan, 2021, "Politics and the distribution of federal funds: Evidence from federal legislation in response to COVID-19," Journal of Public Economics, Elsevier, volume 204, issue C, DOI: 10.1016/j.jpubeco.2021.104554.
• Uhde, André, 2021, "Tax avoidance through securitization," The Quarterly Review of Economics and Finance, Elsevier, volume 79, issue C, pages 411-421, DOI: 10.1016/j.qref.2020.07.008.
• Giertz, Seth H. & Ramezani, Rasoul & Beron, Kurt J., 2021, "Property tax capitalization, a case study of Dallas County," Regional Science and Urban Economics, Elsevier, volume 89, issue C, DOI: 10.1016/j.regsciurbeco.2021.103680.
• Gurmu, Shiferaw & Sjoquist, David L. & Wheeler, Laura, 2021, "The effectiveness of job creation tax credits," Regional Science and Urban Economics, Elsevier, volume 90, issue C, DOI: 10.1016/j.regsciurbeco.2021.103721.
• Belmonte-Martin, Irene & Ortiz, Lidia & Polo, Cristina, 2021, "Local tax management in Spain: A study of the conditional efficiency of provincial tax agencies," Socio-Economic Planning Sciences, Elsevier, volume 78, issue C, DOI: 10.1016/j.seps.2021.101057.
• Sang Ayu Putu Piastini Gunaasih, 2021, "Investigation of Taxation Knowledge, Services, and Sanctions of the Head of Village Government Financial Affairs of Gunung Kidul Regency in Indonesia," International Symposia in Economic Theory and Econometrics, Emerald Group Publishing Limited, "Environmental, Social, and Governance Perspectives on Economic Development in Asia", DOI: 10.1108/S1571-03862021000029B031.
• Younis A. Battal Saleh, 2021, "Advantages and Disadvantages of the Six Methods of Tax Treatment of Corporate Donations: A Theoretical Study of Intellectual Enrichment in the Fields of Taxation and CSR," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, volume 11, issue 4, pages 120-144.
• Agnieszka Kozera, 2021, "Investment Activity of Large Cities - Regional Centres in Poland," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 1, pages 220-247.
• Isaac K. Ofori & Pamela E. Ofori & Simplice A. Asongu, 2021, "Towards Efforts to Enhance Tax Revenue Mobilisation in Africa: Exploring Synergies between Industrialisation and ICTs," Working Papers, European Xtramile Centre of African Studies (EXCAS), number 21/058, Jan.
• Antonella Tomasi & Giovanna Messina, 2021, "Wasted in waste? The benefits of switching from taxes to Pay-As-You-Throw fees: The Italian case," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2021, issue 2, pages 7-38.
• Bo Zhao, 2021, "Opting in with the Joneses: What Affects the Timing of Municipal Adoption of a Local-option Meals Tax?," Working Papers, Federal Reserve Bank of Boston, number 21-14, Oct, DOI: 10.29412/res.wp.2021.14.
• Andrew C. Chang & Linda R. Cohen & Amihai Glazer & Urbashee Paul, 2021, "Politicians Avoid Tax Increases Around Elections," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2021-004, Jan, DOI: 10.17016/FEDS.2021.004.
• Andy Polacek & Shanthi Ramnath, 2021, "How vulnerable are insurance companies to a downturn in the municipal bond market?," Chicago Fed Letter, Federal Reserve Bank of Chicago, issue 451, pages 1-7, February.
• Alaina Barca & Lei Ding & Yulin Hou & David Schwegman, 2021, "Assessment Frequency and Equity of the Real Property Tax: Latest Evidence from Philadelphia," Working Papers, Federal Reserve Bank of Philadelphia, number 21-43, Dec, DOI: 10.21799/frbp.wp.2021.43.
• Vladislav V. Bukharsky, 2021, "Fiscal Decentralization and Incentives of Local Authorities in the Russian Federation," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 114-129, April, DOI: 10.31107/2075-1990-2021-2-114-129.
• Shadrin Artem, 2021, "Municipal and sub-federal debt market in 2020," Published Papers, Gaidar Institute for Economic Policy, number ppaper-2021-1120, revised 2021.
• Deryugin Alexander, 2021, "Regional Budgets in H1 2021: Income Growth
  [Региональные Бюджеты В Первом Полугодии 2021 Г.: Рост Доходов]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 9, pages 73-76, September.
• Deryugin Alexander, 2021, "Regional Budgets in Q1 2021: Own Revenues Are Recovering
  [Региональные Бюджеты В Первом Квартале 2021 Г.: Собственные Доходы Восстанавливаются]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 5, pages 67-70, May.
• Deryugin Alexander, 2021, "Региональные Бюджеты В Первом Полугодии 2021 Г.: Рост Доходов," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 9, pages 73-76, September.
• Deryugin Alexander, 2021, "Региональные Бюджеты В Первом Квартале 2021 Г.: Собственные Доходы Восстанавливаются," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 5, pages 67-70, May.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Institut des Politiques Publiques, HAL, number halshs-03082268, Jul.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," PSE Working Papers, HAL, number halshs-03082268, Jul.
• Manon François, 2021, "Profit Shifting and Equilibrium Principles of International Taxation," PSE Working Papers, HAL, number halshs-03265056, Jul.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Sciences Po Economics Publications (main), HAL, number halshs-03082268, Jul.
• Clément Malgouyres & Thierry Mayer & Clément Mazet-Sonilhac, 2021, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," Working Papers, HAL, number halshs-03082268, Jul.
• Manon François, 2021, "Profit Shifting and Equilibrium Principles of International Taxation," Working Papers, HAL, number halshs-03265056, Jul.
• Mamaradlo, Marivic Delos Santos & Tang, Cheng-Tao & Wong, Chun Yee, 2021, "Grant Effects on Public Finance for Local Governments with Self-selection Behavior," Hitotsubashi Journal of Economics, Hitotsubashi University, volume 62, issue 1, pages 33-58, June, DOI: 10.15057/hje.2021002.
• Marta Rodriguez-Vives & Miguel Angel Gavilan-Rubio, 2021, "An overview of the taxation of residential property: is it a good idea?," Public Sector Economics, Institute of Public Finance, volume 45, issue 2, pages 283-303, DOI: 10.3326/pse.45.2.5.
• Anabela Santos & John Edwards & Paulo Neto, 2021, "Smart Specialisation Strategies and Regional Productivity: A preliminary assessment in Portugal," JRC Research Reports, Joint Research Centre, number JRC124389, Mar.
• Löffler, Max & Siegloch, Sebastian, 2021, "Welfare Effects of Property Taxation," IZA Discussion Papers, IZA Network @ LISER, number 14195, Mar.
• Marcus, Jan & Siedler, Thomas & Ziebarth, Nicolas R., 2021, "The Long-Run Effects of Sports Club Vouchers for Primary School Children," IZA Discussion Papers, IZA Network @ LISER, number 14246, Apr.
• Helm, Ines & Stuhler, Jan, 2021, "The Dynamic Response of Municipal Budgets to Revenue Shocks," IZA Discussion Papers, IZA Network @ LISER, number 14369, May.
• Malgouyres, Clément & Mayer, Thierry & Mazet-Sonilhac, Clément, 2021, "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment," IZA Discussion Papers, IZA Network @ LISER, number 14569, Jul.
• Pesko, Michael & Warman, Casey, 2021, "Re-Exploring the Early Relationship between Teenage Cigarette and E-Cigarette Use Using Price and Tax Changes," IZA Discussion Papers, IZA Network @ LISER, number 14751, Sep.
• Fei Peng & Langchuan Peng & Jie Mao & Peng Lu, 2021, "The Short-Run Effect of a Local Fiscal Squeeze on Pollution Abatement Expenditures: Evidence from China’s VAT Pilot Program," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 78, issue 3, pages 453-485, March, DOI: 10.1007/s10640-021-00539-z.
• Kangoh Lee, 2021, "Labor market frictions, capital, taxes and employment," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 6, pages 1329-1359, December, DOI: 10.1007/s10797-020-09649-8.
• Thushyanthan Baskaran, 2021, "The revenue and base effects of local tax hikes: evidence from a quasi-experiment," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 28, issue 6, pages 1472-1518, December, DOI: 10.1007/s10797-021-09657-2.
• Wenchi Wei, 2021, "State fiscal constraint and local overrides: a regression discontinuity design estimation of the fiscal effects," Public Choice, Springer, volume 189, issue 3, pages 347-373, December, DOI: 10.1007/s11127-021-00889-8.
• Daniel L. Bennett, 2021, "Local economic freedom and creative destruction in America," Small Business Economics, Springer, volume 56, issue 1, pages 333-353, January, DOI: 10.1007/s11187-019-00222-0.
• Isabel Martinez, 2021, "Beggar-Thy-Neighbour Tax Cuts: Mobility After a Local Income and Wealth Tax Reform in Switzerland," KOF Working papers, KOF Swiss Economic Institute, ETH Zurich, number 21-490, Jan, DOI: 10.3929/ethz-b-000463387.
• Nicola Mauri, 2021, "Are incentive effects from fiscal equalization underestimated? Evidence from a Swiss reform," Cahiers de Recherches Economiques du Département d'économie, Université de Lausanne, Faculté des HEC, Département d’économie, number 21.13, Nov.
• Ivo Bischoff & Reinhold Kosfeld, 2021, "We ask whether inter-municipal cooperation serve as a platform by which municipalities coordinate tax policies and reduce the intensity of tax competition. In this paper, we focus on inter-municipal cooperation in form of inter-local industrial parks," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 202137.
• Jean-Philippe Meloche & François Vaillancourt, 2021, "Municipal Financing Opportunities: How Do Cities Use Their Fiscal Space?," IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance, number 52, Apr.
• Almos Tassonyi & Harry Kitchen, 2021, "Addressing the Fairness of Municipal User Fee Policy," IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance, number 54, Jul.
• Richard M. Bird & Enid Slack, 2021, "Provincial-Local Equalization in Canada: Time for a Change?," IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance, number 57, Nov.
• Daniel Simon Schaebs, 2021, "The Digital Transformation of Public Authorities: Creating an Agile Structure and Streamlining Government Presence Using the Example of Tax Offices," Managing Global Transitions, University of Primorska, Faculty of Management Koper, volume 19, issue 4 (Winter, pages 327-342, DOI: 10.26493/1854-6935.19.327-342.
• Munyaradzi Duve & Daniel P. Schutte, 2021, "A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 17, issue 02, pages 27-43.
• Suresh Nallareddy & Ethan Rouen & Juan Carlos Suárez Serrato, 2021, "Do Corporate Tax Cuts Increase Income Inequality?," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 36".
• Benjamin Hansen & Keaton S. Miller & Caroline Weber, 2021, "Vertical Integration and Production Inefficiency in the Presence of a Gross Receipts Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 28478, Feb.
• Tatiana Homonoff & Lee-Sien Kao & Javiera Selman & Christina Seybolt, 2021, "Skipping the Bag: The Intended and Unintended Consequences of Disposable Bag Regulation," NBER Working Papers, National Bureau of Economic Research, Inc, number 28499, Feb.
• Matthew Freedman & David Neumark & Shantanu Khanna, 2021, "Combining Rules and Discretion in Economic Development Policy: Evidence on the Impacts of the California Competes Tax Credit," NBER Working Papers, National Bureau of Economic Research, Inc, number 28594, Mar.
• Anne Brockmeyer & Alejandro Estefan & Karina Ramírez Arras & Juan Carlos Suárez Serrato, 2021, "Taxing Property in Developing Countries: Theory and Evidence from Mexico," NBER Working Papers, National Bureau of Economic Research, Inc, number 28637, Apr.
• Jan Marcus & Thomas Siedler & Nicolas R. Ziebarth, 2021, "The Long-Run Effects of Sports Club Vouchers for Primary School Children," NBER Working Papers, National Bureau of Economic Research, Inc, number 28819, May.
• Kory Kroft & Jean-William P. Laliberté & René Leal Vizcaíno & Matthew J. Notowidigdo, 2021, "Efficiency and Incidence of Taxation with Free Entry and Love-of-Variety Preferences," NBER Working Papers, National Bureau of Economic Research, Inc, number 28838, May.
• Jeffrey Clemens & Stan Veuger, 2021, "Politics and the Distribution of Federal Funds: Evidence from Federal Legislation in Response to COVID-19," NBER Working Papers, National Bureau of Economic Research, Inc, number 28875, May.
• Eli Ben-Michael & Avi Feller & Jesse Rothstein, 2021, "The Augmented Synthetic Control Method," NBER Working Papers, National Bureau of Economic Research, Inc, number 28885, Jun.
• Benjamin Lockwood & Hunt Allcott & Dmitry Taubinsky & Afras Y. Sial, 2021, "What Drives Demand for State-Run Lotteries? Evidence and Welfare Implications," NBER Working Papers, National Bureau of Economic Research, Inc, number 28975, Jun.
• M. Kate Bundorf & Daniel P. Kessler, 2021, "The Responsiveness of Medicaid Spending to the Federal Subsidy," NBER Working Papers, National Bureau of Economic Research, Inc, number 29492, Nov.
• Nicola Bianchi & Michela Giorcelli & Enrica Maria Martino, 2021, "The Effects of Fiscal Decentralization on Publicly Provided Services and Labor Markets," NBER Working Papers, National Bureau of Economic Research, Inc, number 29538, Dec.
• Yushkov, A. & Alexeev, M., 2021, "The fiscal impact of the COVID-19 pandemic on the Russian regions: An overview of federal support measures," Journal of the New Economic Association, New Economic Association, volume 51, issue 3, pages 232-242, DOI: 10.31737/2221-2264-2021-51-3-13.
• Mehta, Diva & Mukherjee, Sacchidananda, 2021, "Emerging Issues in GST Law and Procedures: An Assessment," Working Papers, National Institute of Public Finance and Policy, number 21/347, Aug.
• M. André & O. Meslin, 2021, "Et pour quelques appartements de plus: Étude de la propriété immobilière des ménages et du profil redistributif de la taxe foncière," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number 2021-04.
• Presiana Nenkova & Desislava Kalcheva, 2021, "Pandemic Crisis and Local Government Fiscal Health," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 217-232, February.
• Presiana Nenkova, 2021, "Tax Decentralization – Approaches to Vertical Tax Revenue Structuring in the Public Sector," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 1-65–92, December.
• Urban Sila & Christine de la Maisonneuve, 2021, "Enhancing administrative and fiscal decentralisation in the Czech Republic," OECD Economics Department Working Papers, OECD Publishing, number 1652, Jan, DOI: 10.1787/c1d0c9bb-en.
• Mikkel Hermansen, 2021, "Reducing regional disparities for inclusive growth in Bulgaria," OECD Economics Department Working Papers, OECD Publishing, number 1663, Mar, DOI: 10.1787/d18ba75b-en.
• Christophe André & Jinwoan Beom & Mathilde Pak & Axel Purwin, 2021, "Keeping regional inequality in check in Sweden," OECD Economics Department Working Papers, OECD Publishing, number 1689, Nov, DOI: 10.1787/e4bec28f-en.
• Anna Wichowska & Anita Wadecka, 2021, "Diversification Of Fiscal And Economic Consequences Of Municipal Tax Policy On The Example Of Real Estate Tax," OLSZTYN ECONOMIC JOURNAL, University of Warmia and Mazury in Olsztyn, Faculty of Economic Sciences, volume 16, issue 2, pages 219-235, December, DOI: https://doi.org/10.31648/oej.8044.
• Raluca Andreea GHETU & Cristina-Simona CÄ‚PĂȚÎNÄ‚ & Petre BREZEANU, 2021, "The Evolution Of Fiscal Pressure In Developed E.U. Countries And Its Determinants," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 30, issue 2, pages 239-249, December.
• Nobuo Akai & Takahiro Watanabe, 2021, "Elections accelerate inefficiencies in local public good provision with decentralized leadership," OSIPP Discussion Paper, Osaka School of International Public Policy, Osaka University, number 21E004, Feb.
• Amadou Boly & Maty Konte & Abebe Shimeles, 2021, "Corruption Perception and Attitude Towards Taxation in Africa
  [To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa]," Journal of African Economies, Centre for the Study of African Economies, volume 30, issue Supplemen, pages 140-157.
• Lars P Feld & Christoph A Schaltegger & Janine Studerus, 2021, "Risk sharing, regional stabilization, and redistribution: the role of fiscal mechanisms in Switzerland," Oxford Economic Papers, Oxford University Press, volume 73, issue 2, pages 601-622.
• Hiroyuki Okamuro & Junichi Nishimura, 2021, "Effects of multilevel policy mix of public R&D subsidies: Empirical evidence from Japanese local SMEs
  [The Impact of R&D Subsidies on R&D Employment Composition]," Science and Public Policy, Oxford University Press, volume 48, issue 6, pages 829-840.
• Ileana Iulia Istudor & Florina Mocanu & Mariana Zamfir, 2021, "The Analysis of the Local Budgets’ Contribution in the Formation of the Public Financial Resources," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1031-1040, December.
• Brad R. Humphreys, 2021, "Legalized Sports Betting, VLT Gambling, and State Gambling Revenues: Evidence from West Virginia," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, volume 47, issue 1, pages 9-28, January, DOI: 10.1057/s41302-020-00178-0.
• Jan Marcus & Thomas Siedler & Nicolas R. Ziebarth, 2021, "The Long-Run Effects of Sports Club Vouchers for Primary School Children," CEPA Discussion Papers, Center for Economic Policy Analysis, number 34, Jun, DOI: 10.25932/publishup-50897.
• Petranov, Stefan, 2021, "Shadow economy and regional development - an argument in favor of fiscal decentralization," MPRA Paper, University Library of Munich, Germany, number 111264, Jun, revised 15 Oct 2021.
• Ole Agersnap & Owen Zidar, 2021, "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates," Working Papers, Princeton University. Economics Department., number 2021-75, Dec.
• Alejandro Esteller-Moré, 2021, "Imposición óptima y descentralización fiscal: El caso del IRPF," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 49, pages 29-44.
• Peter Okoeguale IBADIN & Bukola Toyin OLUWATUYI, 2021, "Tax Revenue, Economic Growth And Human Development Index In Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, volume 20, issue 2, pages 52-76.
• Duyong Kang & Seong-hwan Min, 2021, "The Impact of the COVID-19 Pandemic on Korea’s Regional Economies," i-KIET Issues and Analysis, Korea Institute for Industrial Economics and Trade, number 21/13, Jun.
• Zemlyanskii Dmitriy (Землянский, Дмитрий) & Chuzhenkova, Valeria (Чуженькова, Валерия) & Abdullaev, Alexander (Абдуллаев, Александр) & Kalinovskiy, Leonid (Калиновский, Леонид) & Kulikov, Vladimir (Ку, 2021, "Regular Monitoring Of Socio-Economic Development Of The Subjects Of The Russian Federation
  [Разработка Системы Регулярного Мониторинга Социально-Экономического Развития Субъектов Российской Федерации]," Working Papers, Russian Presidential Academy of National Economy and Public Administration, number w2022098, Nov.
• Nola Agha & Daniel Rascher, 2021, "Economic Development Effects of Major and Minor League Teams and Stadiums," Journal of Sports Economics, , volume 22, issue 3, pages 274-294, April, DOI: 10.1177/1527002520975847.
• Cesar Velazquez Guadarrama, 2021, "Competencia politica y desempeño de los gobiernos municipales," Sobre México. Revista de Economía, Sobre México. Temas en economía, volume 1, issue 3, pages 108-128.
• Daisuke Matsuzaki & Yoshiyasu Ono, 2021, "Regional subsidies and interregional labor movement," The Annals of Regional Science, Springer;Western Regional Science Association, volume 66, issue 3, pages 557-577, June, DOI: 10.1007/s00168-020-01029-8.
• Johan Lundberg, 2021, "Horizontal interactions in local personal income taxes," The Annals of Regional Science, Springer;Western Regional Science Association, volume 67, issue 1, pages 27-46, August, DOI: 10.1007/s00168-020-01039-6.
• Amitrajeet A. Batabyal, 2021, "Aspects of income inequality in a creative region," The Annals of Regional Science, Springer;Western Regional Science Association, volume 67, issue 3, pages 727-735, December, DOI: 10.1007/s00168-021-01063-0.
• Hyunchul Kim & Dongwon Lee, 2021, "Racial demographics and cigarette tax shifting: evidence from scanner data," Empirical Economics, Springer, volume 61, issue 2, pages 1011-1037, August, DOI: 10.1007/s00181-020-01876-6.
• Jakub Lonsky, 2021, "Does immigration decrease far-right popularity? Evidence from Finnish municipalities," Journal of Population Economics, Springer;European Society for Population Economics, volume 34, issue 1, pages 97-139, January, DOI: 10.1007/s00148-020-00784-4.
• Stephan Stüber & Désirée I. Christofzik & Florian Dorn & Stefanie Gäbler & Christian Raffer & Felix Rösel, 2021, "Debatte über die Doppik: Replik und Erwiderung
  [Debate about Accural Accounting – Reply and Response]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 101, issue 2, pages 138-143, February, DOI: 10.1007/s10273-021-2856-y.
• Gerhard Graf, 2021, "Das Bodenwertmodell für die Grundsteuer: Unzulänglichkeiten und mögliche Alternativen
  [A Property-tax Based Solely on the Value of the Plot: Deficiencies and Alternatives]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 101, issue 3, pages 227-231, March, DOI: 10.1007/s10273-021-2878-5.
• Katarína Liptáková & Zuzana Rigová, 2021, "Financial assumptions of Slovak municipalities for their active participation in regional development," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 4, pages 312-330, June, DOI: 10.9770/jesi.2021.8.4(18).
• Francisca Pacheco & Rafael Sánchez & Mauricio G. Villena, 2021, "Estimating local government efficiency using a panel data parametric approach: the case of Chilean municipalities," Applied Economics, Taylor & Francis Journals, volume 53, issue 3, pages 292-314, January, DOI: 10.1080/00036846.2020.1808171.
• Eli Ben-Michael & Avi Feller & Jesse Rothstein, 2021, "The Augmented Synthetic Control Method," Journal of the American Statistical Association, Taylor & Francis Journals, volume 116, issue 536, pages 1789-1803, October, DOI: 10.1080/01621459.2021.1929245.
• European Commission, 2021, "Taxation trends in the European Union: 2021 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission, number 2020, Jul.
• James Alm & Jay A. Soled, 2021, "Tax Amnesties, Recidivism, and the Need for Reform," Working Papers, Tulane University, Department of Economics, number 2115, Aug.
• Benavente, Jose Miguel & Zuniga, Pluvia, 2021, "The effectiveness of innovation policy and the moderating role of market competition: Evidence from Latin American firms," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2021-025, May.
• Sutirtha Bagchi & Libor Du ek, 2021, "Third-party Reporting and Tax Collections: Evidence from the Introduction of Withholding of the State Personal Income Tax," Villanova School of Business Department of Economics and Statistics Working Paper Series, Villanova School of Business Department of Economics and Statistics, number 50, Jul.
• Zdražil Pavel & Pernica Bohuslav, 2021, "Stimuli contributing to local property taxation – with the focus on spatial effects of industry and functional urban areas," Central European Journal of Public Policy, Sciendo, volume 15, issue 1, pages 55-66, June, DOI: 10.2478/cejpp-2021-0004.
• Daniel Paweł, 2021, "Relations Between the Principle of Neutrality and Elements of Value Added Tax Structure," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 17, issue 3, pages 56-63, September, DOI: 10.2478/fiqf-2021-0019.
• Bury, Yannick & Feld, Lars P. & Burret, Heiko Tobias, 2021, "Skimming the achieved? Quantifying the fiscal incentives of the German fiscal equalization scheme and its reforms since 1970," Freiburg Discussion Papers on Constitutional Economics, Walter Eucken Institut e.V., number 21/4.
• Woodgate, Ryan, 2021, "Multinational corporations and commercialised states: Can state aid serve as the basis for an FDI-driven growth strategy?," IPE Working Papers, Berlin School of Economics and Law, Institute for International Political Economy (IPE), number 161/2021.
• Sommer, Stephan & Vance, Colin, 2021, "Do more chargers mean more electric cars?," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 893, DOI: 10.4419/96973033.
• Löffler, Max & Siegloch, Sebastian, 2021, "Welfare effects of property taxation," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-026.

2020

• Simplice A. Asongu & Alex Adegboye & Joseph Nnanna, 2020, "Promoting Female Economic Inclusion for Tax Performance in Sub-Saharan Africa," Working Papers of The Association for Promoting Women in Research and Development in Africa (ASPROWORDA)., The Association for Promoting Women in Research and Development in Africa (ASPROWORDA), number 20/002, Jan.
• Simplice A. Asongu & Alex Adegboye & Joseph Nnanna, 2020, "Promoting female economic inclusion for tax performance in Sub-Saharan Africa," Research Africa Network Working Papers, Research Africa Network (RAN), number 20/093, Jan.
• Joanna Upton, 2019, "Working Paper 316 - Resilience to Diverse Shocks and Stressors in Niger and Ethiopia," Working Paper Series, African Development Bank, number 2442, Aug.
• Amadou Boly & Maty Konte & Abebe Shimeles, 2020, "Working Paper 333 - Corruption and Tax Morale in Africa," Working Paper Series, African Development Bank, number 2459, May.
• Pierre Dubois & Rachel Griffith & Martin O'Connell, 2020, "How Well Targeted Are Soda Taxes?," American Economic Review, American Economic Association, volume 110, issue 11, pages 3661-3704, November, DOI: 10.1257/aer.20171898.
• Evan Mast, 2020, "Race to the Bottom? Local Tax Break Competition and Business Location," American Economic Journal: Applied Economics, American Economic Association, volume 12, issue 1, pages 288-317, January, DOI: 10.1257/app.20170511.
• Christopher T. Conlon & Nirupama L. Rao, 2020, "Discrete Prices and the Incidence and Efficiency of Excise Taxes," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 4, pages 111-143, November, DOI: 10.1257/pol.20160391.
• Karen Dynan & Douglas Elmendorf, 2020, "National Fiscal Policies to Fight Recessions in US States," AEA Papers and Proceedings, American Economic Association, volume 110, pages 131-136, May, DOI: 10.1257/pandp.20201076.
• Patrick Bayer & Peter Q. Blair & Kenneth Whaley, 2020, "The Impact of School Finance Reforms on Local Tax Revenues," AEA Papers and Proceedings, American Economic Association, volume 110, pages 416-418, May, DOI: 10.1257/pandp.20201112.
• Henrik Kleven & Camille Landais & Mathilde Muñoz & Stefanie Stantcheva, 2020, "Taxation and Migration: Evidence and Policy Implications," Journal of Economic Perspectives, American Economic Association, volume 34, issue 2, pages 119-142, Spring, DOI: 10.1257/jep.34.2.119.
• Cailin Slattery & Owen Zidar, 2020, "Evaluating State and Local Business Incentives," Journal of Economic Perspectives, American Economic Association, volume 34, issue 2, pages 90-118, Spring, DOI: 10.1257/jep.34.2.90.
• Márcio Marconato & José Luiz Parré & Márcio Henrique Coelho, 2020, "Financial Analysis Of The Brazilian Municipalities In The Year 2016, From The Rpg Model," Revista de Economia Mackenzie (REM), Mackenzie Presbyterian University, Social and Applied Sciences Center, volume 17, issue 1, pages 12-41, January-J, DOI: 105935/1808-2785/rem.v17n1p.12-41.
• Simplice A. Asongu & Alex Adegboye & Joseph Nnanna, 2020, "Promoting female economic inclusion for tax performance in Sub-Saharan Africa," Working Papers of the African Governance and Development Institute., African Governance and Development Institute., number 20/093, Jan.