Printed from https://ideas.repec.org/n/nep-pbe/2022-01-10.html
Report NEP-PBE-2022-01-10
This is the archive for NEP-PBE, a report on new working papers in the area of Public Economics. Thomas Andrén (Thomas Andren) issued this report. It is usually issued weekly.Subscribe to this report: email, RSS, or Mastodon, or Bluesky.
Other reports in NEP-PBE
The following items were announced in this report:
- Mr. Shafik Hebous & Mr. Michael Keen, 2021, "Pareto-Improving Minimum Corporate Taxation," IMF Working Papers, International Monetary Fund, number 2021/250, Oct.
- Advani, Arun, 2021, "The taxation of capital gains: principles, practice, and directions for reform," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 589.
- Mehmet Ayaz & Lea Fricke & Clemens Fuest & Dominik Sachs, 2021, "Who Should Bear the Burden of Covid-19 Related Fiscal Pressure? An Optimal Income Taxation Perspective," CESifo Working Paper Series, CESifo, number 9420.
- Jiao Li & Duccio Gamannossi Degl'Innocenti & Matthew D. Rablen, 2021, "Marketed Tax Avoidance Schemes: An Economic Analysis," CESifo Working Paper Series, CESifo, number 9421.
- Ngo Van Long, 2021, "Efficiency-Inducing Tax Credits for Charitable Donations when Taxpayers Have Heterogeneous Behavioral Norms," CESifo Working Paper Series, CESifo, number 9414.
- Thi, Hoang Ha Nguyen & Weichenrieder, Alfons J., 2021, "C and S corporation banks: Did Trump's tax reform lead to differential effects?," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 328, DOI: 10.2139/ssrn.3976165.
- Michael P. Devereux & Martin Simmler & John Vella & Heydon Wardell-Burrus, 2021, "What Is the Substance-Based Carve-Out under Pillar 2? And How Will It Affect Tax Competition?," EconPol Policy Brief, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 39.
- Congressional Budget Office, 2021, "How Specifications of the Reference Tax System Affect CBO’s Estimates of Tax Expenditures," Reports, Congressional Budget Office, number 57543, Dec.
- Selina Gangl, 2021, "Do soda taxes affect the consumption and health of school-aged children? Evidence from France and Hungary," Papers, arXiv.org, number 2111.14521, Nov.
- Jakob Brounstein, 2021, "The tax-price elasticity of offshore tax avoidance: Evidence from Ecuadorian transaction data," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2021-187.
- Axelle Ferriere & Philipp Grubener & Gaston Navarro & Oliko Vardishvili, 2021, "Larger transfers financed with more progressive taxes? On the optimal design of taxes and transfers," Working Papers, HAL, number halshs-03466762, Dec.
- Fauser, Hannes & Godar, Sarah, 2021, "Income tax noncompliance in Germany, 2001-2014," Discussion Papers, Free University Berlin, School of Business & Economics, number 2021/17, DOI: 10.17169/refubium-32586.
- Charles Vellutini & Juan Carlos Benitez, 2021, "Measuring the Redistributive Capacity of Tax Policies," IMF Working Papers, International Monetary Fund, number 2021/252, Oct.
- Minoru Watanabe, 2021, "Tax reform, unemployment, and fertility," Discussion Papers, Graduate School of Economics, Kobe University, number 2128, Dec.
- Bibek Adhikari & James Alm & Timothy F. Harris, 2021, "Small Business Tax Compliance under Third-party Reporting," Working Papers, Tulane University, Department of Economics, number 2116, Dec.
- Wei Cui & Jeffrey Hicks & Jing Xing, 2021, "Cash on the Table? Imperfect Take-up of Tax Incentives and Firm Investment Behavior," CESifo Working Paper Series, CESifo, number 9413.
- Laurence J. Kotlikoff & Felix Kubler & Andrey Polbin & Simon Scheidegger, 2021, "Can today's and tomorrow's world uniformly gain from carbon taxation?," Cahiers de Recherches Economiques du Département d'économie, Université de Lausanne, Faculté des HEC, Département d’économie, number 21.15, Sep.