Report NEP-PBE-2025-12-22

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.

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Other reports in NEP-PBE

The following items were announced in this report:

• Xincheng Qiu & Nicolo Russo, 2025, "Income Taxation Across Countries," LIS Working papers, LIS Cross-National Data Center in Luxembourg, number 906, Oct.
• Annalisa Tassi & Adrien Bussy, 2025, "VAT collection only at the retail stage: Evidence on tax compliance," FBK-IRVAPP Working Papers, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation, number 2025-05, Dec.
• Berliant, Marcus & Gouveia, Miguel, 2025, "On the political economy of nonlinear income taxation," MPRA Paper, University Library of Munich, Germany, number 126649, Oct.
• Javier Garcia-Bernardo & Petr Jansky & Gabriel Zucman, 2025, "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2025/28, Dec, revised Dec 2025.
• José Félix Sanz Sanz, 2025, "Measuring the effectiveness of statutory tax rates as generators of revenue and progressivity," Working Papers, FEDEA, number 2025-13, Dec.
• Arbind Modi & Ajay Shah, 2025, "Input Tax Credit and refunds under GST in India: Conceptual and legal framework," Working Papers, xKDR, number 44, Dec.
• Theo Palomo & Davi Bhering & Thiago Scot & Pierre Bachas & Luciana Barcarolo & Celso Campos & Javier Feinmann & Leonardo Moreira & Gabriel Zucman, 2025, "Tax Progressivity and Inequality in Brazil: Evidence from Integrated Administrative Data," Reports, EU Tax Observatory, number 009.
• Usama Jamal, 2025, "Tax Rules and Capital Reallocation: Real Effects of Anti-Tax Avoidance Policies," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2025-16.
• Adib Rahman & Liang Wang, 2025, "Central Bank Digital Currency, Tax Evasion, and Monetary Policy with Heterogeneous Agents," Working Papers, University of Hawaii at Manoa, Department of Economics, number 202505, Nov.
• Shahra Razavi & Umberto Cattaneo & Helmut Schwarzer & Andrea Visentin, 2025, "Combating Inequalities: What Role for Universal Social Protection?," LIS Working papers, LIS Cross-National Data Center in Luxembourg, number 908, Nov.
• Sayag, Doron & Snir, Avichai & Levy, Daniel, 2025, "0.001% and Counting: Revisiting the Price Rounding Tax," MPRA Paper, University Library of Munich, Germany, number 126714, Nov.
• Alessandro Bellocchi & Chiara Lodi & Giovanni Marin & Giuseppe Travaglini & Matteo Zavalloni, 2025, "Floods, Public Budgets and Fiscal Resilience: Evidence from Italian Municipalities," SEEDS Working Papers, SEEDS, Sustainability Environmental Economics and Dynamics Studies, number 1625, Dec, revised Dec 2025.
• Oscar Valencia & Alfredo Villca & Carolina Ulloa-Suárez & Gustavo Sánchez, 2025, "Rules Met, Goals Missed: The Compliance–Sustainability Gap," Working Papers of BETA, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg, number 2025-50.
• Xu, Jack, 2025, "The Phase Diagram of Debt-to-GDP Limit and Debt-Financing of Interest," MPRA Paper, University Library of Munich, Germany, number 126739, Nov.