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

2026

• Shan Aman-Rana & Clement Minaudier, 2026, "Spillovers in State Capacity Building: Evidence from the Digitization of Land Records in Pakistan," American Economic Review, American Economic Association, volume 116, issue 4, pages 1459-1498, April, DOI: 10.1257/aer.20240880.
• Robynn Cox & Jamein P. Cunningham & Alberto Ortega & Kenneth Whaley, 2026, "Black Lives: The High Cost of Segregation," American Economic Journal: Economic Policy, American Economic Association, volume 18, issue 1, pages 1-34, February, DOI: 10.1257/pol.20220083.
• Carlo Caporali & Francesco Scotti & Giovanni Baiocchetti & Alessandra Faggian, 2025, "Assessing the impact of municipal mergers on local public expenditure dynamics in Italy," Discussion Paper series in Regional Science & Economic Geography, Gran Sasso Science Institute, Social Sciences, number 2025-02, Feb, revised Feb 2025.
• Johannes Kochems & Jakob Schmidhäuser, 2026, "Foreign Troops, Local Economies: The Economic Effects of US Withdrawals from Germany," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 413, Jun.
• Abhishek Seth & Manish K. Singh & Diya Uday, 2026, "Estimating property tax potential in urban local bodies using satellite imagery," Working Papers, xKDR, number 47, Jan.
• Carlo Gianelle & Agnese Sacchi & Simone Salotti, 2026, "Heterogeneous Fiscal Decentralisation in Italian Regions," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper2607, Feb.
• Gustavo Canavire-Bacarreza & Kenyi Cansino & Luis Castro-Penarrieta & Jorge Martinez-Vazquez & Javier Beverinotti, 2026, "Do Special Transfers to Incentivize Local Tax Revenue Effort Work?," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper2612, Mar.
• Manuel E. Lago & Santiago Lago-Penas & Jorge Martinez-Vazquez & Cristian Sepulveda, 2026, "Revenue Decentralization and Vertical Fiscal Imbalance: A Survey," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper2617, May.
• Indriyana Puspitosari & Hadri Kusuma & Johan Arifin, 2026, "Macroeconomic Determinants of Tax Avoidance and the Moderating Role of Public Governance," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 20-37.
• Angel De la Fuente & Rafael Doménech, 2026, "España | Criterios operativos de equidad: sistema de financiación autonómica
  [Spain | Operational equity criteria: the regional financing system]," Working Papers, BBVA Bank, Economic Research Department, number 26/02, Mar.
• Desislava Kalcheva & Dubravka Jurlina Alibegović, 2026, "Local Tax Policy In Bulgarian Municipalities And Croatian Large Cities," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 71, issue 249, pages 111-151, April – J.
• David R. Agrawal & Xinyu Chen, 2026, "State and Local Tax Policy in a Time of Telework," CESifo Working Paper Series, CESifo, number 12422.
• Adam Lavecchia & Robert McKercher & Alisa Tazhitdinova, 2026, "Should I Stay or Should I Go? The Impact of Taxation on Canadian Inter-Provincial Migration," CESifo Working Paper Series, CESifo, number 12600.
• David R. Agrawal & William F. Fox, 2026, "The Smarter State? Artificial Intelligence and Modern State and Local Public Finance," CESifo Working Paper Series, CESifo, number 12716.
• Diana Ricciulli-Marin & Mateo Uribe-Castro, 2026, "Smithian State Formation," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 2026-30, Jun.
• Luis Eduardo Acuña Galindo Acuña Galindo & Hugo Fernando Guerrero Sierra & Jaime Edison Mora Rojas, 2026, "Smart Cities and their development: economic dynamics, global trends, and Latin American perspectives from a bibliometric analysis," Revista Tendencias, Universidad de Narino, volume 27, issue 01, pages 234-258, January, DOI: 10.22267/rtend.262701.293.
• Hansen, Casper Worm & Jensen, Peter Sandholdt, 2026, "Left in Charge: Political Rule and the Rise of Local Welfare," CEPR Discussion Papers, Centre for Economic Policy Research, number 21047, Jan.
• Bergeaud, Antonin & Brouillette, Jean-Félix & de Lachapelle, Louis & Malgouyres, Clément, 2026, "The Aggregate Consequences of Local Capital Taxation," CEPR Discussion Papers, Centre for Economic Policy Research, number 21367, Apr.
• Bohnet, Marc-Philipp & Carattini, Stefano & Sen, Suphi, 2026, "Carbon Pricing and Investors’ Reactions: Evidence from Washington State," CEPR Discussion Papers, Centre for Economic Policy Research, number 21433, Apr.
• Brian Z. Kapasa & Bwalya Chilolo, 2026, "An Assessment of the Effect of Revenue Collection on Local Authority’s Service Delivery in Zambia – A Case Study of Kalulushi Municipal Council," African Journal of Commercial Studies, African Journal of Commercial Studies, volume 7, issue 1, DOI: 10.59413/ajocs/v7.i1.11.
• Rachedi, Omar & Saadi, Vahid, 2026, "Bank municipal bond holdings and mortgage lending standards," Journal of Corporate Finance, Elsevier, volume 98, issue C, DOI: 10.1016/j.jcorpfin.2026.102968.
• Lin, Jing & Lu, Yuetong & Zhou, Mingshan & An, Yunbi, 2026, "Government debt, government ownership, and corporate cash dividends," Journal of Corporate Finance, Elsevier, volume 99, issue C, DOI: 10.1016/j.jcorpfin.2026.102994.
• Zou, Wei & Liang, Pinghan, 2026, "The art of not being chocked: Environmental awareness, residents' responses and land transactions in China," Journal of Development Economics, Elsevier, volume 182, issue C, DOI: 10.1016/j.jdeveco.2026.103757.
• Lee, Seung-hun, 2026, "Organized crime, local politicians, and state capacity," Journal of Development Economics, Elsevier, volume 182, issue C, DOI: 10.1016/j.jdeveco.2026.103817.
• Zhou, Xueren & Liu, Nian & Chen, Ran, 2026, "The impact of tax reduction policies on fine and confiscation revenues: Evidence from China’s VAT reform," Economic Modelling, Elsevier, volume 155, issue C, DOI: 10.1016/j.econmod.2025.107431.
• Machielsen, Bas, 2026, "Democratization, personal wealth of politicians and voting behavior," Explorations in Economic History, Elsevier, volume 99, issue C, DOI: 10.1016/j.eeh.2025.101733.
• Borck, Rainald & Oshiro, Jun & Sato, Yasuhiro, 2026, "Property tax competition: A quantitative assessment," Journal of Urban Economics, Elsevier, volume 153, issue C, DOI: 10.1016/j.jue.2026.103861.
• Pan, Yang & Wu, Xihao, 2026, "Tax centralization, political connections, and corporate tax avoidance," European Journal of Political Economy, Elsevier, volume 91, issue C, DOI: 10.1016/j.ejpoleco.2025.102792.
• Magni-Berton, Raul & Varaine, Simon, 2026, "Electoral plutocracy," European Journal of Political Economy, Elsevier, volume 92, issue C, DOI: 10.1016/j.ejpoleco.2025.102713.
• Ferraresi, Massimiliano & Herrmann, Benedikt & Loiacono, Luisa & Rizzo, Leonzio & Secomandi, Riccardo, 2026, "Does fiscal autonomy increase local income? Evidence from Italy," European Journal of Political Economy, Elsevier, volume 93, issue C, DOI: 10.1016/j.ejpoleco.2026.102816.
• Christofzik, Désirée I. & Märtz, Oliver, 2026, "Distance matters: Geographical proximity and fiscal rules enforcement," European Journal of Political Economy, Elsevier, volume 93, issue C, DOI: 10.1016/j.ejpoleco.2026.102824.
• Bilicka, Katarzyna & Dubinina, Evgeniya & Janský, Petr, 2026, "Fiscal consequences of corporate tax avoidance," Journal of Public Economics, Elsevier, volume 257, issue C, DOI: 10.1016/j.jpubeco.2026.105613.
• Thunecke, Georg U. & Merlo, Valeria & Schanbacher, Andreas & Wamser, Georg, 2026, "Identifying tax-setting responses from local fiscal policy programs," Journal of Public Economics, Elsevier, volume 258, issue C, DOI: 10.1016/j.jpubeco.2026.105643.
• Musonera, Abdou & Nsabimana, Aimable & Overbeck, Daniel, 2026, "The (fiscal) dividend of infrastructure: Roads and revenues in Rwanda," Journal of Public Economics, Elsevier, volume 259, issue C, DOI: 10.1016/j.jpubeco.2026.105676.
• Chen, Chaojun & Yu, Yihua, 2026, "Land supply, fiscal reforms, and debt dynamics in urban China," The Quarterly Review of Economics and Finance, Elsevier, volume 107, issue C, DOI: 10.1016/j.qref.2026.102154.
• Hipp, Ann & Kohlisch, Enno, 2026, "Successful digital technology development: A multilevel and spatial approach on organizations and their ecosystems," Technological Forecasting and Social Change, Elsevier, volume 223, issue C, DOI: 10.1016/j.techfore.2025.124441.
• Kim, Taehoon & Jung, Hoyong, 2026, "Industrial robotisation and local taxes: Evidence from South Korea," Technology in Society, Elsevier, volume 84, issue C, DOI: 10.1016/j.techsoc.2025.103043.
• Chen, Yixin & Lyu, Bingyang & Niu, Mengqi, 2026, "Balancing efficiency and equity in fiscal decentralization: theory and evidence from China," World Development, Elsevier, volume 199, issue C, DOI: 10.1016/j.worlddev.2025.107226.
• Ferraresi, Massimiliano & Herrmann, Benedikt & Loiacono, Luisa & Rizzo, Leonzio & Secomandi, Riccardo, 2026, "Does fiscal autonomy increase local income? Evidence from Italy," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 137552, Jun.
• Roy, Tirthankar, 2026, "Constructing a colonial state: the land rights debate in eighteenth-century Bengal," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 138689, Jun.
• Berghäll, Elina, 2026, "Tax Revenue, Income Groups and Growth in Africa," Working Papers, VATT Institute for Economic Research, number 183.
• Jacob Goss & Daniel Mangrum, 2026, "Sports Betting Is Everywhere, Especially on Credit Reports," Liberty Street Economics, Federal Reserve Bank of New York, number 20260325, Mar, DOI: 10.59576/lse.20260325.
• Jacob Goss & Daniel Mangrum, 2026, "Sports Betting Across Borders: Spatial Spillovers, Credit Distress, and Fiscal Externalities," Staff Reports, Federal Reserve Bank of New York, number 1184, Feb, DOI: 10.59576/sr.1184.
• E.V. Zaitseva & L.V. Daineko & N.V. Goncharova, 2026, "Real Estate Taxation: Macroeconomic Challenges, Infrastructure Potential and Tax Base’s Optimization," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 73-91, June, DOI: 10.31107/2075-1990-2026-3-73-91.
• Antonello Cincotta, 2026, "Aveva ragione Ortensia? Ovvero sul “consenso†alla tassazione: no taxation without representation. Il singolare caso dell'IMU. Spunti per una discussione," Public Finance Research Papers, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome, number 85, Jun.
• Younes Elmaatani & Mohamed Atik, 2026, "Facteurs influençant la conformité fiscale des contribuables locaux : une analyse empirique dans le contexte de Khouribga," Post-Print, HAL, number hal-05437615, Jan, DOI: 10.5281/zenodo.18023787.
• Casi, Elisa & Cincotta, Costanza & Koester, Allison, 2026, "Corporate competitive externalities of US government financial assistance," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2026/8, Jun.
• OKAMURO, Hiroyuki & NISHIMURA, Junichi, 2026, "The Effects of Place-based Startup Policy Mix on Local Entrepreneurship : Evidence from City Government Survey in Japan," Discussion paper series, Hitotsubashi Institute for Advanced Study, Hitotsubashi University, number HIAS-E-157, Mar.
• Jorge Martinez-Vazquez, 2026, "Fiscal Decentralization at Fifty: Achievements and Challenges," Hacienda Pública Española / Review of Public Economics, IEF, volume 256, issue 1, pages 41-68, March.
• Carlo Gianelle & Agnese Sacchi & Simone Salotti, 2026, "Heterogeneous fiscal decentralisation in Italian regions," IDEAGOV Working Papers, IDEAGOV - International Center for Decentralization and Governance, number WP2606, Feb.
• Manuel E. Lago & Santiago Lago-Peñas & Jorge Martinez-Vazquez & Cristian Sepulveda, 2026, "Revenue Decentralization and Vertical Fiscal Imbalance: A Survey," IDEAGOV Working Papers, IDEAGOV - International Center for Decentralization and Governance, number WP2611, May.
• Canavire-Bacarreza, Gustavo & Cansino Montanez, Kenyi Alain & Castro-Peñarrieta, Luis & Martínez-Vázquez, Jorge & Beverinotti, Javier, 2026, "Do Special Transfers to Incentivize Local Tax Revenue Effort Work?," IDB Publications (Working Papers), Inter-American Development Bank, number 14569, Mar, DOI: http://dx.doi.org/10.18235/0013978.
• Stephan Dietrich & Yannick Markhof & Rose Camille Vincent, 2026, "The cost of bureaucratic fragmentation: business tax evasion and revenue mobilization in a low-income country," IFS Working Papers, Institute for Fiscal Studies, number W26/39, May.
• Lavecchia, Adam & McKercher, Robert & Tazhitdinova, Alisa, 2026, "Should I Stay or Should I Go? The Impact of Taxation on Canadian Inter-Provincial Migration," IZA Discussion Papers, IZA Network @ LISER, number 18544, Apr.
• Coombs, Kyle & Madonia, Greg & Nencka, Peter & Smith, Austin, 2026, "Gambling with State Budgets: Legalized Sports Betting and Lost Lottery Revenue," IZA Discussion Papers, IZA Network @ LISER, number 18724, Jun.
• David M. Brasington, 2026, "The Effect of Increased Police Spending on House Prices and Sales Volume: A Tale of Two Types of Cities," The Journal of Real Estate Finance and Economics, Springer, volume 72, issue 2, pages 425-450, February, DOI: 10.1007/s11146-025-10012-z.
• Simha Mummalaneni, 2026, "Affirmative action as a cost cutting tool in procurement markets," Quantitative Marketing and Economics (QME), Springer, volume 24, issue 1, pages 1-31, December, DOI: 10.1007/s11129-026-09305-1.
• Toshiyuki Uemura, 2026, "Strategic Price Competition between Local Governments with the Brand Externalities of Reciprocal Gifts in the Hometown Tax Donation (Furusato Nozei) System in Japan," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 305, Jan.
• Toshiyuki Uemura, 2026, "Strategic Intergovernmental Competition in Japan's Hometown Tax Donation System (Furusato Nozei): A Hotelling-Type Model with Household Attachment," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 308, Apr.
• Toshiyuki Uemura, 2026, "Economic Welfare and Local Government Fiscal Balance under Japan's Hometown Tax Donation System (Furusato Nozei): A Salop-Type Circular Model," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 311, Jun.
• Adam M. Lavecchia & Robert McKercher & Alisa Tazhitdinova, 2026, "Should I Stay or Should I Go? The Impact of Taxation on Canadian Inter-Provincial Migration," Department of Economics Working Papers, McMaster University, number 2026-03, Apr.
• Jian Chu & Raymond Fisman & Yongxiang Wang & Maoliang Ye, 2026, "Audit Centralization and Audit Quality: Evidence from Chinese Cities," NBER Working Papers, National Bureau of Economic Research, Inc, number 34776, Jan.
• Junghun Kim, 2026, "Revisiting local tax attribution under central control: A synthesis," OECD Working Papers on Fiscal Federalism, OECD Publishing, number 55, Jun, DOI: 10.1787/36878835-en.
• Naruki Notsu & Haruaki Hirota, 2026, "Administrative Consolidation and the Cost of State Capacity," OSIPP Discussion Paper, Osaka School of International Public Policy, Osaka University, number 26E009, Jun.
• Atilano, Lesley Ann & Valerio, Aldrin & Moreno, Frede, 2026, "Decentralized Environmental Governance under State Capacity Constraints: Institutional Challenges and Policy Innovations in Zamboanga City, Philippines," MPRA Paper, University Library of Munich, Germany, number 127630.
• li, han, 2026, "Fiscal Decentralization and Regional Coordinated Development Incentive Structures, Transfer Systems, and Spatial Equity in China," MPRA Paper, University Library of Munich, Germany, number 129924, Jun.
• . Ahmad & Muhamad Armawaddin, 2026, "Reassessing the Causal Impact of Fiscal Decentralization on Poverty Severity in Indonesia," Journal of Economic Development, The Economic Research Institute, Chung-Ang University, volume 51, issue 2, pages 1-11, June, DOI: 10.35866/caujed.2026.51.2.001.
• Gover Barja, 2026, "Those Who Collect Taxes Use Transfers Better: Evidence of Decentralization Design and Service Outcomes in Bolivia," Revista Latinoamericana de Desarrollo Economico, Carrera de Economía de la Universidad Católica Boliviana (UCB), volume 24, issue 45, pages 47-82, May, DOI: 10.35319/lajed.202645610.
• Adina Trandafir & Laura Iacob, 2026, "The effect of fiscal decentralization on corruption: cross-country evidence," Romanian Journal of Regional Science, Romanian Regional Science Association, volume 20, issue 1, pages 137-156, June.
• John Charles Bradbury & Brad R. Humphreys, 2026, "Yes, There is an Economic Consensus That Professional Sports Facilities are Inadvisable Public Investments: A Reply to Johnson, Fort, and Rosentraub," Economic Development Quarterly, , volume 40, issue 2, pages 179-186, May, DOI: 10.1177/08912424261418035.
• Jesús López-Rodríguez & Jubelly Marcela Ortiz-Muñóz & Brais Pociña-Sánchez, 2026, "Are agglomeration rents taxable in developing economies? Evidence from Colombia," The Annals of Regional Science, Springer;Western Regional Science Association, volume 75, issue 2, pages 1-28, June, DOI: 10.1007/s00168-026-01509-3.
• Probowo Erawan Sastroredjo & Marcel Ausloos & Polina Khrennikova, 2026, "Multi-Benford’s laws and the potential for tax irregularities: the case of FTSE 100 companies," Empirical Economics, Springer, volume 70, issue 2, pages 1-33, February, DOI: 10.1007/s00181-025-02876-0.
• Federico Revelli & Tsung-Sheng Tsai & Roberto Zotti, 2026, "Tax reaction function estimation in multi-level fiscal structures: an application to Italy," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 43, issue 1, pages 1-35, April, DOI: 10.1007/s40888-025-00383-0.
• Jose Caraballo-Cueto, 2026, "Can colonial tax havens stimulate economic growth?," International Journal of Economic Policy Studies, Springer, volume 20, issue 1, pages 127-144, February, DOI: 10.1007/s42495-025-00163-5.
• Šimon Uličný & Alena Andrejovská, 2026, "Corporate tax rates in the European Union: convergence peculiarities," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 13, issue 3, pages 216-234, March, DOI: 10.9770/t5237472334.
• Modeste G. A. DEDEHOUANOU & Bernard G. HOUNMENOU & Mohamed K. GOUNOU, 2026, "Décentralisation financière et croissance économique dans les pays de l’UEMOA," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, volume 63, pages 143-158.
• Dietrich, Stephan & Markhof, Yannick & Vincent, Rose Camille, 2026, "The cost of bureaucratic fragmentation: Business tax evasion and revenue mobilization in a low-income country," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 007, May, DOI: 10.53330/QOHL2233.
• Mintz Mordekhay & Portnov Boris A., 2026, "Assessing the Perceived Fairness of a Property Tax by a Taxpayer Survey: The Case of Residential Arnona Tax in Israel," Real Estate Management and Valuation, Sciendo, volume 34, issue 1, pages 84-96, DOI: 10.2478/remav-2026-0007.
• Geißler René, 2026, "Die Grundsteuer im Zeitenwandel – Mit der Reform zurück zu den föderalen Wurzeln," Wirtschaftsdienst, Sciendo, volume 106, issue 4, pages 290-295, DOI: 10.2478/wd-2026-0071.
• Joseph Nedved & David Nason & Adam Hoffer & Amir B. Ferreira Neto & Brad R. Humphreys, 2026, "Sports Betting, Lotteries, and State Revenues in the Post-PASPA Era," Working Papers, Department of Economics, West Virginia University, number 26-05, Feb.
• Agrawal, David R. & Chen, Xinyu, 2026, "State and Local Tax Policy in a Time of Telework," GLO Discussion Paper Series, Global Labor Organization (GLO), number 1708.
• Korpi, Martin & Lakomaa, Erik, 2026, "Do Parties Matter for Economic Outcomes? A Replication Study of Pettersson-Lidbom (Journal of the European Economic Association, 2008)," Journal of Comments and Replications in Economics (JCRE), ZBW - Leibniz Information Centre for Economics, volume 5, pages 1-8, DOI: 10.18718/81781.52.
• Christofzik, Désirée I. & Märtz, Oliver, 2026, "Distance matters: Geographical proximity and fiscal rules enforcement," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 26-008.
• Gaul, Johannes & Schulz, Inga, 2026, "The effect of global anti-tax avoidance efforts on sub-national profit shifting," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 26-009.
• Kochems, Johannes & Schmidhäuser, Jakob, 2026, "Foreign troops, local economies: The economic effects of US withdrawals from Germany," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 26-023.

2025

• Imen Daly, 2025, "Tax Incentives and Housing Renovation: Evidence from France," Annals of Economics and Statistics, GENES, issue 160, pages 35-72, DOI: 10.2307/48857612.
• 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.
• 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.
• Matias Giaccobasso & Brad Nathan & Ricardo Perez-Truglia & Alejandro Zentner, 2025, "Where Do My Tax Dollars Go? Tax Morale Effects of Perceived Government Spending," American Economic Journal: Applied Economics, American Economic Association, volume 17, issue 4, pages 223-259, October, DOI: 10.1257/app.20240029.
• Sebastian Siegloch & Nils Wehrhöfer & Tobias Etzel, 2025, "Spillover, Efficiency, and Equity Effects of Regional Firm Subsidies," American Economic Journal: Economic Policy, American Economic Association, volume 17, issue 1, pages 144-180, February, DOI: 10.1257/pol.20220667.
• Brad Nathan & Ricardo Perez-Truglia & Alejandro Zentner, 2025, "My Taxes Are Too Darn High: Why Do Households Protest Their Taxes?," American Economic Journal: Economic Policy, American Economic Association, volume 17, issue 1, pages 273-310, February, DOI: 10.1257/pol.20220768.
• Andreas Lichter & Max Löffler & Ingo E. Isphording & Thu-Van Nguyen & Felix Poege & Sebastian Siegloch, 2025, "Profit Taxation, R&D Spending, and Innovation," American Economic Journal: Economic Policy, American Economic Association, volume 17, issue 1, pages 432-463, February, DOI: 10.1257/pol.20220580.
• Marius Brülhart & Jayson Danton & Raphaël Parchet & Jörg Schläpfer, 2025, "Who Bears the Burden of Local Taxes?," American Economic Journal: Economic Policy, American Economic Association, volume 17, issue 1, pages 464-505, February, DOI: 10.1257/pol.20220462.
• Neale Mahoney, 2025, "Why Regulate Junk Fees?," Journal of Economic Perspectives, American Economic Association, volume 39, issue 4, pages 203-220, Fall, DOI: 10.1257/jep.20241409.
• Bellocchi, Alessandro & Lodi, Chiara & Marin, Giovanni & Travaglini, Giuseppe & Zavalloni, Matteo, 2025, "Floods, Public Budgets and Fiscal Resilience: Evidence from Italian Municipalities," FEEM Working Papers, Fondazione Eni Enrico Mattei (FEEM), number 381048, Dec, DOI: 10.22004/ag.econ.381048.
• Alessio Baldassarre & Danilo Carullo & Giacomo A. Di Fazio & Maurizio Salvatori, 2025, "A New Index for the Efficiency in Collecting the Waste Fee (TARI) by Italian Municipalities and Analyses through a Regression Tree Algorithm," Working Papers, Ministry of Economy and Finance, Department of Finance, number wp2025-22, Jun.
• Olufunmilayo Temitope Alakija & Agboola Hammed Yusuf & Ganiy Adewale Elegbede & Abiola Shittu & Javan Semana, 2025, "The Impact of Subnational Internally Generated Revenue on Infrastructural Development: The Case of Kwara State, Nigeria," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 24, issue 2, pages 528-554, DOI: https://doi.org/10.15826/vestnik.20.
• 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.
• Bantyergu Engida Bati, 2025, "Determinants of Tax Revenue in East African Countries: Evidence from Sudan & Rwanda," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 1, pages 39-56, DOI: https://doi.org/10.15826/jtr.2025.1.
• Yossinomita Yossinomita & Effiyaldi & Ayu Feranika & Mardiana R & Irfan Hassandi & Mira Gustiana Pangestu & Yosi Fahdillah, 2025, "Analysis of Optimal Tax Ratio and Efficiency of Regional Tax Revenue: A Case Study of Provinces in Indonesia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 1, pages 74-99, DOI: https://doi.org/10.15826/jtr.2025.1.
• Yossinomita Yossinomita & Rina Hartanti & Rosmeli & Junaidi Junaidi & Fathiyah Fathiyah & Arna Suryani, 2025, "The Impact of Tax Reform on Tax Ratios: A Comparative Analysis of the Transition from the Official Assessment System to the Self-Assessment System in Indonesia and Selected Asian Countries," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 2, pages 282-305, DOI: https://doi.org/10.15826/jtr.2025.1.
• Benjamin Yeboah & Kingsley Appiah & Michael Yeboah, 2025, "Is there a Causal Effect Between the Climate Vulnerability Components and the Government Tax Revenue in Ghana? ARDL Approach," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 3, pages 643-661, DOI: https://doi.org/10.15826/jtr.2025.1.
• Moïse Laïfoya Lawin, 2025, "Estimation of the sub-national fiscal potential of WAEMU countries using satellite images of nighttime lights data," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 3, pages 678-691, DOI: https://doi.org/10.15826/jtr.2025.1.
• Mordekhay Mintz & Boris A. Portnov, 2025, "Assessing the of Fairness of Local Property Taxation: A Case Study of Tel Aviv, Israel," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, volume 11, issue 4, pages 903-917, DOI: https://doi.org/10.15826/jtr.2025.1.
• Johannes Kochems, 2025, "Local Tax Havens," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 379, Nov.
• Alberto Porto, 2025, "Finanzas Subnacionales y Federalismo Fiscal. La coparticipación de impuestos desde el km 0. Principios y el caso argentino," CEFIP, Working Papers, CEFIP, Universidad Nacional de La Plata, number 051, Jul.
• Abhishek Seth & Manish Kumar Singh & Diya Uday, 2025, "Are property taxes buoyant? Evidence from Indian states," Working Papers, xKDR, number 42, Oct.
• Magdalena Poteralska, 2025, "Willingness to pay higher environmental taxes in selected European countries: An empirical analysis," Ekonomista, Polskie Towarzystwo Ekonomiczne, issue 2, pages 221-242.
• Stoyan Prodanov & Svetlana Avrionova & Mariyana Pavlova-Banova & Petko Angelov, 2025, "Socio-Economic Risks Impact on Tax Revenues of EU Member States in the Context of COVID-19," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 7, pages 20-42.
• Angel De la Fuente, 2025, "España | Liquidación de 2023 del sistema de financiación de las CC. AA. de régimen común
  [Spain | The 2023 settlement under the common system of autonomous communities financing]," Working Papers, BBVA Bank, Economic Research Department, number 25/10, Aug.
• Angel De la Fuente, 2025, "España | Financiación de las comunidades autónomas de régimen común, 2002-2023
  [Spain | Financing of the Autonomous Communities under the Common Regime, 2002–2023]," Working Papers, BBVA Bank, Economic Research Department, number 25/15, Dec.
• Dmitry Pozhidaev, 2025, "Determinants of urban economic resilience: Insights from the COVID-19 lockdown experience in sixteen cities of the global south," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 70, issue 245, pages 101-132, April – J.
• Mirjam Bächli & Albrecht Glitz, 2024, "Immigration, Inequality and Income Taxes," Working Papers, Barcelona School of Economics, number 1470, Dec.
• 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.
• Aisha Baisalova, 2025, "Spatial Heterogeneity in Tax Sensitivity: Evidence from Cross-State Cigarette Purchases," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp803, Oct.
• Aisha Baisalova, 2025, "How State Borders Shape the Impact of Cigarette Taxes on Prices," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp804, Nov.
• Zohal Hessami & Timo Häcker & Maximilian Thomas, 2025, "Public Administrators as Politicians in Office," CESifo Working Paper Series, CESifo, number 11626.
• Thomas Eichner & Marco Runkel, 2025, "Morality-Induced Leakage and Decentralized Environmental Policy," CESifo Working Paper Series, CESifo, number 11698.
• Sebastian Blesse & Florian Buhlmann & Philipp Heil & Davud Rostam-Afschar, 2025, "Local Policy Misperceptions and Investment: Experimental Evidence from Firm Decision Makers," CESifo Working Paper Series, CESifo, number 11855.
• David Gstrein & Florian Neumeier & Andreas Peichl & Pascal Zamorski, 2025, "Capitalists, Workers and Landlords: A Comprehensive Analysis of Corporate Tax Incidence," CESifo Working Paper Series, CESifo, number 12062.
• Thushyanthan Baskaran & Zohal Hessami & Alexander Sohl, 2025, "Populist Policymakers," CESifo Working Paper Series, CESifo, number 12199.
• Stefano Carattini & Ian Fletcher & Chad Kendall & Michael K. Price & Arthur Vu, 2025, "Experiencing Carbon Pricing," CESifo Working Paper Series, CESifo, number 12206.
• Rino Heim & Benedikt Marxer, 2025, "Direct Democracy and State Government Finances," CESifo Working Paper Series, CESifo, number 12297.
• Sanjeev Gupta & João Tovar Jalles & Ainhoa Petri-Hidalgo, 2025, "Estimating Health Tax Capacity, Effort, and Potential: Evidence from a Global Panel," Working Papers, Center for Global Development, number 727, Sep.
• Nam T. Vu & Kiet Tuan Duong & Luu Duc Toan Huynh, 2025, "Tax Incentives under Sanctions: Evidence from Russian Tax Authorities," Working Papers, Queen Mary, University of London, School of Business and Management, Centre for Globalisation Research, number 121, Apr.
• Andr√©s √Ålvarez & Brigitte Casta√±eda & Marc Hofstetter Gasc√≥n, 2025, "Spreading Jam Across the National Toast: Royalties and Local Fiscal Capacities," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 21389, Jun.
• Genjis Alberto Ossa González, 2025, "Analysis of financial disparities in municipalities of the department of Cesar, Colombia: a longitudinal study (2019–2023)," Revista Tendencias, Universidad de Narino, volume 26, issue 02, pages 241-271, July, DOI: 10.22267/rtend.2526.
• Best, Michael & Caloi, Luigi & Gerard, Francois & Kresch, Evan & Naritomi, Joana & Zoratto, Laura, 2025, "Greener on the Other Side: Inequity and Tax Compliance," CEPR Discussion Papers, Centre for Economic Policy Research, number 20510, Jul.
• Crosignani, Matteo & Hiti, Martin, 2025, "Losses from Natural Disasters: County-Level Data on Damages, Injuries, and Fatalities," CEPR Discussion Papers, Centre for Economic Policy Research, number 20516, Aug.
• Carattini, Stefano & Fletcher, Ian & Kendall, Chad & Price, Michael K. & Vu, Arthur, 2025, "Experiencing Carbon Pricing," CEPR Discussion Papers, Centre for Economic Policy Research, number 20948, Dec.
• David Gstrein & Florian Neumeier & Andreas Peichl & Pascal Zamorski, 2025, "Capitalists, Workers and Landlords: A Comprehensive Analysis of Corporate Tax Incidence," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 25143, Dec.
• Anna Piil Damm & Ahmad Hassani & Anil Kumar & Juan Carlos Parra-Alvarez, 2025, "Medium-Run Impacts of Immigration on the Housing Market: Evidence from a Quasi-Experimental Shift-Share Instrument," RFBerlin Discussion Paper Series, ROCKWOOL Foundation Berlin (RFBerlin), number 2578, Sep.
• Antonia Lopez Villavicencio & Hugo Oriola, 2025, "National elections and sub-national electoral cycles: Do strong fiscal rules matter in Europe?," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2025-15.
• Tang, Meng, 2025, "Industrialize with tax structure change: Agricultural tax abolition and local industrial growth in China," China Economic Review, Elsevier, volume 90, issue C, DOI: 10.1016/j.chieco.2024.102339.
• Attanasio, Orazio & Meghir, Costas & Mommaerts, Corina & Zheng, Yu, 2025, "Growing apart: Declining within- and across-locality insurance in rural China," Journal of Development Economics, Elsevier, volume 172, issue C, DOI: 10.1016/j.jdeveco.2024.103366.
• Lewis, Blane D. & Dong, Sarah, 2025, "The transition to direct mayoral elections in clientelistic environments: Causal public spending and service delivery effects," Journal of Development Economics, Elsevier, volume 172, issue C, DOI: 10.1016/j.jdeveco.2024.103380.
• Ogawa, Akinobu & Kondoh, Haruo, 2025, "How does intergovernmental competition through hometown tax donation system affect local government efficiency?," Economic Analysis and Policy, Elsevier, volume 86, issue C, pages 1444-1459, DOI: 10.1016/j.eap.2025.04.035.
• Biscione, Antonella & de Felice, Annunziata & Porcelli, Francesco, 2025, "Local administrations and the procurement of performance. Evidence from English local authorities," Economic Systems, Elsevier, volume 49, issue 3, DOI: 10.1016/j.ecosys.2025.101312.
• Scheifele, Fabian & Popp, David, 2025, "Not in my backyard? The local impact of wind and solar parks in Brazil," Energy Economics, Elsevier, volume 147, issue C, DOI: 10.1016/j.eneco.2025.108481.
• Li, Meng & Gu, Yunlong, 2025, "From fiscal decentralization to high-quality economic development: role of tax administration intensity," Finance Research Letters, Elsevier, volume 77, issue C, DOI: 10.1016/j.frl.2025.107047.
• Kim, Yoonjung, 2025, "The effects of universal free lunch provision on student achievement: Evidence from South Korea," Journal of Economic Behavior & Organization, Elsevier, volume 238, issue C, DOI: 10.1016/j.jebo.2025.107161.
• Hu, Jingxin & Yuan, Lihua & Liu, Bin & Li, Tao, 2025, "Government fiscal stress and firms’ choice of affiliates," Journal of Contemporary Accounting and Economics, Elsevier, volume 21, issue 2, DOI: 10.1016/j.jcae.2025.100470.
• Dolls, Mathias & Fuest, Clemens & Krolage, Carla & Neumeier, Florian, 2025, "Who bears the burden of real estate transfer taxes? Evidence from the German housing market," Journal of Urban Economics, Elsevier, volume 145, issue C, DOI: 10.1016/j.jue.2024.103717.
• Chen, Ziyang & Chen, Ting & Lin, Yatang & Wang, Jin, 2025, "Building tall, falling short: An empirical assessment of Chinese skyscrapers," Journal of Urban Economics, Elsevier, volume 145, issue C, DOI: 10.1016/j.jue.2024.103731.
• Wang, Qiuyi & Wu, Jing & Wu, Shuping, 2025, "Export slowdown and increasing land supply: Local government’s responses to export shocks in China," Journal of Urban Economics, Elsevier, volume 149, issue C, DOI: 10.1016/j.jue.2025.103796.
• Bury, Yannick & Feld, Lars P. & Köhler, Ekkehard A., 2025, "Do party ties increase transfer receipts in cooperative federalism? – Evidence from Germany," European Journal of Political Economy, Elsevier, volume 86, issue C, DOI: 10.1016/j.ejpoleco.2024.102630.
• Bischoff, Ivo & Das, Sourav & Kosfeld, Reinhold, 2025, "Does inter-municipal cooperation reduce the intensity of tax competition? Evidence on inter-local industrial parks in Germany," European Journal of Political Economy, Elsevier, volume 87, issue C, DOI: 10.1016/j.ejpoleco.2025.102649.
• Inukai, Shinya, 2025, "How do local governments and housing markets respond to demographic information shocks? Evidence from Japan’s Extinction Risk List," European Journal of Political Economy, Elsevier, volume 87, issue C, DOI: 10.1016/j.ejpoleco.2025.102663.
• Lockwood, Benjamin & Porcelli, Francesco & Rockey, James, 2025, "In the grip of Whitehall? The effects of party control on local fiscal policy in England," European Journal of Political Economy, Elsevier, volume 89, issue C, DOI: 10.1016/j.ejpoleco.2025.102697.
• De Benedetto, Marco Alberto & Giacobbe, Pasquale & Mosca, Andrea, 2025, "Female political representation and budget forecast errors," European Journal of Political Economy, Elsevier, volume 90, issue PB, DOI: 10.1016/j.ejpoleco.2025.102766.
• Robinson, Sarah & Tazhitdinova, Alisa, 2025, "One hundred years of U.S. state taxation," Journal of Public Economics, Elsevier, volume 241, issue C, DOI: 10.1016/j.jpubeco.2024.105273.
• Baker, Scott R. & Janas, Pawel & Kueng, Lorenz, 2025, "Correlation in state and local tax changes," Journal of Public Economics, Elsevier, volume 242, issue C, DOI: 10.1016/j.jpubeco.2024.105275.
• Del Carmen, Giselle & Garriga, Santiago & Ponce, Wilman & Scot, Thiago, 2025, "Two decades of top income shares in Honduras," Journal of Public Economics, Elsevier, volume 246, issue C, DOI: 10.1016/j.jpubeco.2025.105362.
• Spreen, Thomas Luke & Wang, Ziyuan & Yang, Lang (Kate), 2025, "Industrial automation and local public goods," Journal of Public Economics, Elsevier, volume 247, issue C, DOI: 10.1016/j.jpubeco.2025.105394.
• Guo, Audrey & Wallskog, Melanie, 2025, "New employer payroll taxes and entrepreneurship," Journal of Public Economics, Elsevier, volume 250, issue C, DOI: 10.1016/j.jpubeco.2025.105469.
• 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.
• Kang, Youngho & Lee, Dongwon & Min, Sujin, 2025, "Ideology, intergovernmental transfers, and public health spending: Evidence from South Korea," Regional Science and Urban Economics, Elsevier, volume 110, issue C, DOI: 10.1016/j.regsciurbeco.2024.104074.
• Ambrose, Brent W. & Valentin, Maxence, 2025, "Federal tax policy and the capitalization of local public goods," Regional Science and Urban Economics, Elsevier, volume 114, issue C, DOI: 10.1016/j.regsciurbeco.2025.104129.
• Notsu, Naruki & Hirota, Haruaki & Akai, Nobuo, 2025, "Inter-municipal cooperation and tax enforcement capabilities," Regional Science and Urban Economics, Elsevier, volume 114, issue C, DOI: 10.1016/j.regsciurbeco.2025.104137.
• Mauri, Nicola & Peter, Linus, 2025, "The influence of intergovernmental transfers on local taxes: Evidence from Switzerland," Regional Science and Urban Economics, Elsevier, volume 115, issue C, DOI: 10.1016/j.regsciurbeco.2025.104153.
• Cuberes, David & Moral-Benito, Enrique & Quintana, Javier, 2025, "Urban accounting and welfare in Spain," Regional Science and Urban Economics, Elsevier, volume 115, issue C, DOI: 10.1016/j.regsciurbeco.2025.104160.
• Bargain, Olivier B. & Vincent, Rose Camille & Caldeira, Emilie, 2025, "Shine a (night)light: Decentralization and economic development in Burkina Faso," World Development, Elsevier, volume 187, issue C, DOI: 10.1016/j.worlddev.2024.106851.
• Bargain, Olivier B. & Vincent, Rose Camille & Caldeira, Emilie, 2025, "Corrigendum to “Shine a (night)light: Decentralization and economic development in Burkina Faso” [World Dev. 187(2025) 106851]," World Development, Elsevier, volume 190, issue C, DOI: 10.1016/j.worlddev.2025.106968.
• Kharel, Raj & Rodríguez-Pose, Andrés, 2025, "Devolution and economic resilience in Nepal," World Development, Elsevier, volume 195, issue C, DOI: 10.1016/j.worlddev.2025.107154.
• Raj Kharel & Andres Rodriguez-Pose, 2025, "Devolution and Economic Resilience in Nepal," Papers in Evolutionary Economic Geography (PEEG), Utrecht University, Department of Human Geography and Spatial Planning, Group Economic Geography, number 2523, Aug, revised Aug 2025.
• Kharel, Raj & Rodríguez-Pose, Andrés, 2025, "Devolution and economic resilience in Nepal," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 129012, Nov.
• Hessami, Zohal & Häcker, Timo & Thomas, Maximilian, 2025, "Public administrators as politicians in office," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 130277, Dec.
• Alessandro Bellocchi & Chiara Lodi & Giovanni Marin & Giuseppe Travaglini & Matteo Zavalloni, 2025, "Floods, Public Budgets and Fiscal Resilience: Evidence from Italian Municipalities," Working Papers, Fondazione Eni Enrico Mattei, number 2025.32, Dec.
• Korpela, Heikki, 2025, "Experience rating the unemployment insurance tax: simulation results for Finland," Working Papers, VATT Institute for Economic Research, number 173.
• Matteo Crosignani & Martin Hiti, 2025, "Losses from Natural Disasters: County-Level Data on Damages, Injuries, and Fatalities," Staff Reports, Federal Reserve Bank of New York, number 1156, Jul, DOI: 10.59576/sr.1156.
• Alessandro Sovera, 2025, "When Integration Backfires: Examining the Effects of Mandatory Inter-Municipal Cooperation on Local Housing Markets," Working Papers, Finnish Centre of Excellence in Tax Systems Research, number 40, Dec.
• Sergey Belev & Konstantin Vekerle & Sergey Sinelnikov, 2025, "Progressiveness Assessment of the Value Added Tax in Russia," Published Papers, Gaidar Institute for Economic Policy, number ppaper-2025-1509, revised 2025.
• Olivier B Bargain & Rose C Vincent & Emilie Caldeira, 2025, "Shine a (night)light: decentralization and economic development in Burkina Faso
  [Décentralisation et développement économique au Burkina Faso : un éclairage (nocturne)]," Post-Print, HAL, number hal-04848641, Mar, DOI: 10.1016/j.worlddev.2024.106851.
• Olivier Bargain & Rose Camille Vincent & Emilie Caldeira, 2025, "Shine a (night)light: decentralization and economic development in Burkina Faso
  [Décentralisation et développement économique au Burkina Faso : un éclairage (nocturne)]," Post-Print, HAL, number hal-05088873, Jan.
• Asmae Aqzzouz & Nathalie Picard, 2025, "Residential mobility and life cycle: examination of the influence of local taxes," Working Papers, HAL, number hal-04860905, Jan.
• Antonia Lopez Villavicencio & Hugo Oriola, 2025, "National elections and sub-national electoral cycles: Do strong fiscal rules matter in Europe?," Working Papers, HAL, number hal-05002552, Mar.
• Zoriana Lobodina & Yurii Lushnei & Ruslan Lobodin & Yurii Chernyshenko & Yaroslav Kiveliuk, 2025, "Budget Revenues as a Means of Ensuring the Financial Stability of Communities," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 54-63, December, DOI: 10.33146/2518-1181-2025-4(110)-54-6.
• Pavlina Fuhelo, 2025, "Tourist Tax in the Structure of Local Budget Revenues: The Experience of Ukraine and Poland," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 89-95, December, DOI: 10.33146/2518-1181-2025-4(110)-89-9.
• José María Tubío-Sánchez & Santiago Lago-Peñas & Xoaquín Fernández-Leiceaga & María Cadaval-Sampedro, 2025, "Taxing wealth or capital income? The impact of political ideology on property tax policy in Spain: A quasi-experimental study," IDEAGOV Working Papers, IDEAGOV - International Center for Decentralization and Governance, number WP2502, Dec.
• José María Durán-Cabré & Alejandro Esteller-Moré, 2025, "The role of the carrot and stick in tax compliance in a decentralised context," Working Papers, Institut d'Economia de Barcelona (IEB), number 2025/02.
• Cruces, Guillermo & Tortarolo, Dario & Vazquez-Bare, Gonzalo, 2025, "Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance," IZA Discussion Papers, IZA Network @ LISER, number 17692, Feb.
• van der List, Catherine, 2025, "How Do Establishments Choose Their Location? Taxes, Monopsony, and Productivity," IZA Discussion Papers, IZA Network @ LISER, number 17742, Feb.
• Blesse, Sebastian & Buhlmann, Florian & Heil, Philipp & Rostam-Afschar, Davud, 2025, "Local Policy Misperceptions and Investment: Experimental Evidence from Firm Decision Makers," IZA Discussion Papers, IZA Network @ LISER, number 17868, Apr.
• Albert Rutten & Nils Verheuvel, 2025, "Then Only Two Wise Men Came from the East: A Reduction in the Tax Subsidy for High-Skilled Immigrants," De Economist, Springer, volume 173, issue 3, pages 449-474, September, DOI: 10.1007/s10645-025-09455-9.
• Tiemele Aristide Affroumou, 2025, "(Re)understanding the relationship between fiscal decentralization and property tax revenue: insights from developing and developed countries," Economic Change and Restructuring, Springer, volume 58, issue 3, pages 1-48, June, DOI: 10.1007/s10644-025-09883-2.
• 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.
• Ikechukwu Andrew Mobosi & Patrick Onochie Okonta, 2025, "Revenue structure and budgetary choice in Nigeria: implication for fiscal sustainability of the states government," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 3, pages 828-850, June, DOI: 10.1007/s10797-024-09851-y.
• Zohal Hessami & Timo Häcker & Maximilian Thomas, 2025, "Public administrators as politicians in office," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 6, pages 1960-1987, December, DOI: 10.1007/s10797-025-09882-z.
• Zohal Hessami & Timo Häcker & Maximilian Thomas, 2025, "Correction to: Public administrators as politicians in office," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 32, issue 6, pages 1988-1989, December, DOI: 10.1007/s10797-025-09921-9.
• Toshiyuki Uemura, 2025, "Structure of the Hometown Tax Donation (Furusato Nozei) Market and Revenue and Expenditure Structure of Local Governments in Japan," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 288, Mar.
• Toshiyuki Uemura, 2025, "Hometown Tax Donation (Furusato Nozei) and Reciprocal Gift Consumption in Japan -Economic Analysis of Brand Power and Transportation Costs-," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 294, Jun.
• Steve Billon, 2025, "To tax or to spend first? On the commitment to policy instruments in a decentralized leadership game," Working Papers of LaRGE Research Center, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg, number 2025-02.
• Jean-Philippe Meloche & Fanny Tremblay-Racicot, 2025, "Eco-Fiscal Tools and Municipal Finance: Current Practices and Opportunities," IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance, number 71, Sep.
• Jean-Philippe Meloche, 2025, "Fiscal Gains from Real Estate Development: The Case of Québec Municipalities," IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance, number 72, Oct.
• Giorgio Chiovelli & Leopoldo Fergusson & Luis R. Martínez & Juan David Torres & Felipe Valencia Caicedo, 2025, "Bourbon Reforms, State Capacity, and Revolution in the Spanish Empire," Documentos de Trabajo/Working Papers, Facultad de Ciencias Empresariales y Economia. Universidad de Montevideo., number 2504.
• David R. Agrawal & James M. Poterba & Owen M. Zidar, 2025, "Policy Responses to Tax Competition," NBER Books, National Bureau of Economic Research, Inc, number agra-3, January.
• Gordon Hanson & Dani Rodrik & Rohan Sandhu, 2025, "The US Place-Based Policy Supply Chain," NBER Chapters, National Bureau of Economic Research, Inc, "The Economics of Place-Based Policies".
• Gordon H. Hanson & Dani Rodrik & Rohan Sandhu, 2025, "The U.S. Place-Based Policy Supply Chain," NBER Working Papers, National Bureau of Economic Research, Inc, number 33511, Feb.
• Philipp Grunau & Florian Hoffmann & Thomas Lemieux & Mirko Titze, 2025, "Who Benefits from Place-Based Policies? Evidence from Matched Employer-Employee Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 33785, May.