Report NEP-PBE-2025-09-08

This is the archive for NEP-PBE, a report on new working papers in the area of Public Economics. Thomas Andrén issued this report. It is usually issued weekly.

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Other reports in NEP-PBE

The following items were announced in this report:

• Yukihiro Nishimura, 2025. "Supplementary Commodity Taxes, Labor Tax on the Middle Class, and the Tax-mix," Discussion Papers in Economics and Business 25-08, Osaka University, Graduate School of Economics.
• Yukihiro Nishimura, 2025. "Commodity Taxes under Partial Separability Cannot Be Undistorted," Discussion Papers in Economics and Business 25-09, Osaka University, Graduate School of Economics.
• Georgy Lukyanov & Emin Ablyatifov, 2025. "Optimal Taxation under Imperfect Trust," Papers 2509.03085, arXiv.org.
• Lea Fricke & Clemens Fuest & Dominik Sachs, 2025. "Carbon Emissions and Redistribution: The Design of Carbon Tax Rebates," CESifo Working Paper Series 12085, CESifo.
• Akcan S. Balkir & Emmanuel Saez & Danny Yagan & Gabriel Zucman, 2025. "How Much Tax Do US Billionaires Pay? Evidence from Administrative Data," NBER Working Papers 34170, National Bureau of Economic Research, Inc.
• Mr. Ruud de Mooij & Mr. Shafik Hebous & Mr. Michael Keen, 2025. "Efficiency Aspects of the Value Added Tax," IMF Working Papers 2025/165, International Monetary Fund.
• David Gstrein & Florian Neumeier & Andreas Peichl & Pascal Zamorski, 2025. "Capitalists, Workers and Landlords: A Comprehensive Analysis of Corporate Tax Incidence," CESifo Working Paper Series 12062, CESifo.
• Michele Bernasconi & Irene Maria Buso & Anna Marenzi & Dino Rizzi, 2025. "Tax Notches in the Lab: Disentangling Real and Evasion Responses," Working Papers 2025: 15, Department of Economics, University of Venice "Ca' Foscari".
• Kazuki Onji & Roger H. Gordon & Tue Gørgens, 2025. "Takeovers and taxes: Estimates from a two-sided matching model," Discussion Papers in Economics and Business 25-10, Osaka University, Graduate School of Economics.
• Bergman, Aaron & Rennert, Kevin, 2024. "The US Department of the Treasury’s Proposed Guidance for the Tech-Neutral Tax Credits," RFF Issue Briefs 24-06, Resources for the Future.
• Ayoub Bourass, 2025. "Tax Compliance Tested by Tax Justice and Tax Morality: A Literature Review [La conformité fiscale à l'épreuve de la justice fiscale et de la moralité fiscale : Une revue de la littérature]," Post-Print hal-05226744, HAL.
• Fernandez Sierra, Manuel & Gonzalez-Navarro, Marco & Quintana-Domeque, Climent, 2025. "Local Public Goods and Property Tax Compliance: Experimental Evidence from Street Pavement," IZA Discussion Papers 18082, Institute of Labor Economics (IZA).
• Ayoub Bourass, 2025. "Tax Justice and Decision-Making Democracy: A Political History of the Distribution of tax Power in Morocco [Justice fiscale et démocratie décisionnelle : Une histoire politique de la répartition du," Post-Print hal-05226752, HAL.
• Andrew Blair-Stanek & Nils Holzenberger & Benjamin Van Durme, 2025. "Can LLMs Identify Tax Abuse?," Papers 2508.20097, arXiv.org.
• Gunther Capelle-Blancard, 2025. "The Case for a Green Financial Transaction Tax," Documents de travail du Centre d'Economie de la Sorbonne 25012, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.