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 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 906, LIS Cross-National Data Center in Luxembourg.
• Annalisa Tassi & Adrien Bussy, 2025. "VAT collection only at the retail stage: Evidence on tax compliance," FBK-IRVAPP Working Papers 2025-05, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation.
• Berliant, Marcus & Gouveia, Miguel, 2025. "On the political economy of nonlinear income taxation," MPRA Paper 126649, University Library of Munich, Germany.
• 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 2025/28, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2025.
• José Félix Sanz Sanz, 2025. "Measuring the effectiveness of statutory tax rates as generators of revenue and progressivity," Working Papers 2025-13, FEDEA.
• Arbind Modi & Ajay Shah, 2025. "Input Tax Credit and refunds under GST in India: Conceptual and legal framework," Working Papers 44, xKDR.
• 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 009, EU Tax Observatory.
• Usama Jamal, 2025. "Tax Rules and Capital Reallocation: Real Effects of Anti-Tax Avoidance Policies," THEMA Working Papers 2025-16, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
• Adib Rahman & Liang Wang, 2025. "Central Bank Digital Currency, Tax Evasion, and Monetary Policy with Heterogeneous Agents," Working Papers 202505, University of Hawaii at Manoa, Department of Economics.
• Shahra Razavi & Umberto Cattaneo & Helmut Schwarzer & Andrea Visentin, 2025. "Combating Inequalities: What Role for Universal Social Protection?," LIS Working papers 908, LIS Cross-National Data Center in Luxembourg.
• Sayag, Doron & Snir, Avichai & Levy, Daniel, 2025. "0.001% and Counting: Revisiting the Price Rounding Tax," MPRA Paper 126714, University Library of Munich, Germany.
• Alessandro Bellocchi & Chiara Lodi & Giovanni Marin & Giuseppe Travaglini & Matteo Zavalloni, 2025. "Floods, Public Budgets and Fiscal Resilience: Evidence from Italian Municipalities," SEEDS Working Papers 1625, SEEDS, Sustainability Environmental Economics and Dynamics Studies, 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 2025-50, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
• Xu, Jack, 2025. "The Phase Diagram of Debt-to-GDP Limit and Debt-Financing of Interest," MPRA Paper 126739, University Library of Munich, Germany.