Report NEP-PBE-2026-01-12

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:

• Bohne, Albrecht & Nimczik, Jan Sebastian, 2025, "Harnessing deductions to increase tax compliance and formalization," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-067.
• Tassi, Annalisa & Bussy, Adrien, 2025, "VAT collection only at the retail stage: Evidence on tax compliance," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-068.
• Laurent Bach & Antoine Bozio & Arthur Guillouzouic & Clément Malgouyres, 2025, "Do Billionaires Pay Taxes?," AMSE Working Papers, Aix-Marseille School of Economics, France, number 2532, Sep.
• Kaplan, Scott & White, Justin S., 2025, "Taxing volume, targeting sugar: the impact of sugar-sweetened beverage excise taxes on outcomes associated with taxed and untaxed characteristics," 2025 AAEA & WAEA Joint Annual Meeting, July 27-29, 2025, Denver, CO, Agricultural and Applied Economics Association, number 360923, DOI: 10.22004/ag.econ.360923.
• Olivera, Javier & Schokkaert, Erik & van Kerm, Philippe, 2024, "The role of information in eliciting support for inheritance taxation," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 130698, Dec.
• Sara Drango & Sarah Moshary & Bradley Shapiro, 2025, "California’s Firearm Excise Tax is Almost Fully Passed on to Consumers," NBER Working Papers, National Bureau of Economic Research, Inc, number 34527, Dec.
• Nicolas Ajzenman & Martín Ardanaz & Guillermo Cruces & Germán Feierherd & Ignacio Lunghi, 2025, "Unraveling the Paradox of Anticorruption Messaging:Experimental Evidence from a Tax Administration Reform," Working Papers, Universidad de San Andres, Departamento de Economia, number 173, Nov, revised Nov 2025.
• Dhaval M. Dave & Tessie Krishna & Yang Liang & Joseph J. Sabia, 2025, "Are E-Cigarette Taxes Losing their Bite?," NBER Working Papers, National Bureau of Economic Research, Inc, number 34544, Dec.
• Bohne, Albrecht & Hines, James R. & Koumpias, Antonios M. & Tassi, Annalisa, 2025, "Effects of the reverse charge mechanism on VAT gaps," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 25-066.
• Youngsoo Jang & Svetlana Pashchenko & Ponpoje Porapakkarm, 2026, "Redistribution, Distortions, and the Welfare Effects of Social Security," Working Papers, Human Capital and Economic Opportunity Working Group, number 2025-012, Jan.
• Giulia Klinges & Alain Jousten & Mathieu Lefebvre, 2025, "Social Security and Inequality in Belgium," NBER Working Papers, National Bureau of Economic Research, Inc, number 34579, Dec.
• Tharp, Derek, 2025, "Revisiting the Social Security Claiming Puzzle: Behavioral Preferences as Rational Explanations for Early Claiming," SocArXiv, Center for Open Science, number wx6jn_v1, Dec, DOI: 10.31219/osf.io/wx6jn_v1.
• Salah, Amel, 2025, "Impact of corporate social responsibility on tax avoidance: evidence from Tunisian context," MPRA Paper, University Library of Munich, Germany, number 127478, Dec.
• Bhandari, Nabin & Miao, Ruiqing, 2025, "Reducing plastic pollution in food packaging: Should we tax virgin plastic consumers or producers?," 2025 AAEA & WAEA Joint Annual Meeting, July 27-29, 2025, Denver, CO, Agricultural and Applied Economics Association, number 360722, DOI: 10.22004/ag.econ.360722.
• Jeanne Bomare & Ségal Le Guern Herry, 2025, "Avoiding Transparency through Offshore Real Estate: Evidence from the United Kingdom," AMSE Working Papers, Aix-Marseille School of Economics, France, number 2523, Jun.
• Gwen-Jiro Clochard & Shubham Dey & Shusaku Sasaki & Taisuke Imai, 2025, "Revisiting the Price Elasticity of Charitable Giving: Meta-Analysis of Tax Incentives and Matching Donations," ISER Discussion Paper, Institute of Social and Economic Research, The University of Osaka, number 1299, Dec.
• Cristina Bellés-Obrero & Manuel Flores Mallo & Pilar García-Gómez & Sergi Jimenez-Martin & Judit Vall Castelló, 2025, "Social Security Reforms and Inequality among Older Workers in Spain," NBER Working Papers, National Bureau of Economic Research, Inc, number 34577, Dec.
• Olteanu, Dan Constantin, 2025, "Convergence of Public Social Expenditures in EU27," Working Papers of National Institute for Economic Research, Institutul National de Cercetari Economice (INCE), number 250630, Jun.
• Rolf Aaberge & Jørgen Modalsli & Edda Solbakken, 2025, "Measuring long-run wealth inequality. Empirical results for Norway 1912-2019," Discussion Papers, Statistics Norway, Research Department, number 1028, Oct.
• Takashi Oshio & Satoshi Shimizutani & Akiko S. Oishi, 2025, "Social Security Reforms and Inequality in Japan," NBER Working Papers, National Bureau of Economic Research, Inc, number 34574, Dec.
• Leander Heldring, 2025, "The Cost of State-Building: Evidence from Germany," NBER Working Papers, National Bureau of Economic Research, Inc, number 34586, Dec.
• Tadhg Ryan-Charleton & Conor O’Kane & David C. Maré & Dean Hyslop & Amelia Blamey, 2025, "Research and Development Tax Incentive (RDTI) Five-Year Evaluation," Motu Working Papers, Motu Economic and Public Policy Research, number 25_11, Dec.