Report NEP-PBE-2025-12-01

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:

• Eric Fabri, 2025. "Inheritance, wealth transfers, and the case for a capital accessions tax," ULB Institutional Repository 2013/396620, ULB -- Universite Libre de Bruxelles.
• José María Durán-Cabré & Alejandro Esteller-Moré & Riccardo Secomandi, 2025. "Is the revealed price of democracy biased?," Working Papers 2025/04, Institut d'Economia de Barcelona (IEB).
• Batabyal, Amitrajeet, 2025. "A Note on Tanneries in Kanpur, Water Pollution in the Ganges, Taxation, and Tax Shifting," MPRA Paper 126594, University Library of Munich, Germany, revised 17 Aug 2025.
• Sauer, Radek, 2025. "Corporate Taxation in Open Economies," Research Technical Papers 12/RT/25, Central Bank of Ireland.
• Tanya Bandula-Irwin, 2025. "When armed groups tax like a state: The development of tax systems by armed groups," WIDER Working Paper Series wp-2025-89, World Institute for Development Economic Research (UNU-WIDER).
• Joel Slemrod, 2025. "Taxing Identity," NBER Working Papers 34476, National Bureau of Economic Research, Inc.
• Ana Luiza Nabuco & Luiza A. Paixão & Marcelo de B. Brandão & Renan P. Almeira, 2025. "Discovering Tax Evasion in the Brazilian Residential Rental Market: An Analysis Based on the Brazilian Tax Authority Data, the Demographic Census, and the Household Budget Survey," Textos para Discussão Cedeplar-UFMG 687, Cedeplar, Universidade Federal de Minas Gerais.
• Esteban García-Miralles & Maximilian Freier & Sara Riscado & Chrysa Leventi & Alberto Mazzon & Glenn Abela & Laura Boyd & Baiba Brusbarder & Marion Cochard & David Cornille & Emanuele Dicarlo & Ian De, 2025. "Fiscal drag in theory and in practice: A European perspective," Working Papers 2545, Banco de España.
• Keshav Choudhary & Bhanu Gupta, 2025. "Watchdogs or Accomplices? The Role of Third-Party Auditors in Corporate Tax Compliance," Working Papers tax-mpg-rps-2024-04, Max Planck Institute for Tax Law and Public Finance.
• Brun Lidia & Stoehlker Daniel & Pycroft Jonathan & Van't Riet Maarten, 2025. "A – Potentially Positive – Welfare Assessment of the Global Minimum Tax," JRC Working Papers on Taxation & Structural Reforms 2025-04, Joint Research Centre.
• Shane Domican & Sijin Zhang, 2025. "How ageing and other economic factors have impacted New Zealand’s tax system," Treasury Analytical Notes Series an25/07, New Zealand Treasury.
• Kauhanen, Antti & Ropponen, Olli, 2025. "​​Preferential Tax Schemes and High-Skilled Immigration: Lessons for Finland," ETLA Brief 168, The Research Institute of the Finnish Economy.
• Sanjeev Gupta & Ainhoa Petri-Hidalgo, 2025. "Health Taxes and the IMF: What 15 Years of Policy Advice Reveal," Working Papers 733, Center for Global Development.
• Sebastián Pantoja-Barrios, 2025. "Taxation, political engagement, and public goods provision in Colombia's conflict-affected regions," WIDER Working Paper Series wp-2025-90, World Institute for Development Economic Research (UNU-WIDER).
• Francesco Zezza & Gennaro Zezza, 2025. "Growth vs. Discipline: Italy's Fiscal Dilemmas in a Stock-Flow Consistent Model," Economics Working Paper Archive wp_1082, Levy Economics Institute.
• Koning, Pierre & Prudon, Roger, 2025. "Sick or Unemployed? Examining Transitions into Sickness Insurance at Unemployment Benefit Exhaustion," IZA Discussion Papers 18264, Institute of Labor Economics (IZA).