Report NEP-PBE-2026-01-19

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:

• David Henning & Christos Kotsogiannis & Jukka Pirttilä & Luca Salvadori, 2025, "One and done or repeat inspections? The differential effect on multiple tax audits," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2025-110.
• James Alm, 2026, "Linking Tax Administration Reform with Tax Reform," Working Papers, Tulane University, Department of Economics, number 2602, Jan.
• Sarah Clifford & Jakob Miethe & Camille Semelet, 2025, "The Distribution of Profit Shifting," Working Papers, EU Tax Observatory, number 035, Jul.
• James Alm, 2026, "What Drives Tax Policy Choices?," Working Papers, Tulane University, Department of Economics, number 2601, Jan.
• Cronin, David, 2025, "Budgetary Policy and the Irish Income Tax System Since 2011," Central Bank Staff Insights, Central Bank of Ireland, number 11/SI/25, Dec.
• Matěj Bajgar & Petr Janský & Tijmen Tuinsma, 2025, "Tax Compliance of Multinationals and Industry Concentration in the European Union," Working Papers, EU Tax Observatory, number 038, Nov.
• Mohammad H. Sepahvand & Sankar Placide Some & Annika Lindskog & Ann-Sofie Isaksson & Heather Congdon Fors, 2025, "Violent conflict and taxation: Micro-level evidence from Burkina Faso," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2025-115.
• Lorenzo Garlanda-Longueville & Mathias Lé & Kevin Parra Ramirez, 2025, "Why Do Banks Have So Much Debt In Tax Havens?," Working Papers, EU Tax Observatory, number 036, Sep.
• Kim, Beomyun, 2025, "Taxing the Sweet Tooth: The Differential Impact of Large Sales Tax Changes," 2025 AAEA & WAEA Joint Annual Meeting, July 27-29, 2025, Denver, CO, Agricultural and Applied Economics Association, number 360882, DOI: 10.22004/ag.econ.360882.
• Alice Chiocchetti & Manon François & Laure Heidmann & Giulia Aliprandi, 2025, "Shift or Share? Profit Shifting and Workers’ Profit-Sharing," Working Papers, EU Tax Observatory, number 039, Dec.
• Sebastian Dyrda & Guangbin Hong & Muhammad Ali Sajid & Joseph B. Steinberg, 2026, "Global Ripple Effects of Corporate Tax Reforms," NBER Working Papers, National Bureau of Economic Research, Inc, number 34627, Jan.
• Abhinav Khemka & Claudia Serra-Sala, 2025, "Silent citizens: political corruption and tax disclosure," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2025-114.
• Brun Lidia & Speitmann Raffael & Stasio Andrzej Leszek & Stoehlker Daniel, 2025, "The Corporate Income Tax Gap," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2025-07, Dec.
• Chu, Angus C. & Wang, Xilin, 2025, "Early state formation in a Malthusian economy," MPRA Paper, University Library of Munich, Germany, number 126926, Nov.
• Pintu Parui & Klaus Prettner, 2025, "Optimal Public Investment in Education, Health, and R&D: A Unified Framework for Innovation-Driven Growth," Department of Economics Working Papers, Vienna University of Economics and Business, Department of Economics, number wuwp396, Dec.
• Milda Valentinaite & Egle Ceponyte & Ingars Zustrups, 2025, "Taxation of Bank Windfall Profits in the Baltics," European Economy - Economic Briefs, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 086, Oct.
• Parui, Pintu & Prettner, Klaus, 2025, "Optimal Public Investment in Education, Health, and R&D: A Unified Framework for Innovation- Driven Growth," Department of Economics Working Paper Series, WU Vienna University of Economics and Business, number 396, Dec.
• Oskar Grevesmühl & Martin Åström, 2025, "The Swedish Fiscal Framework. The Challenge of Maintaining Fiscal Discipline amid Rising Spending Pressures," European Economy - Economic Briefs, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 087, Dec.