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Report NEP-PUB-2014-01-10
This is the archive for NEP-PUB, a report on new working papers in the area of Public Finance. Kwang Soo Cheong issued this report. It is usually issued weekly.Subscribe to this report: email, RSS, or Mastodon, or Bluesky.
Other reports in NEP-PUB
The following items were announced in this report:
- Ben Lockwood, 2013, "How should financial intermediation services be taxed?," Working Papers, Oxford University Centre for Business Taxation, number 1309.
- Fatih Yilmaz, , "VAT Treatment of Financial Institutions: Implications for the Real Economy," Working Papers, Department of Economics, University of Calgary, number 2013-30, revised 02 Nov 2013.
- Andreas Hau fler & Mohammed Mardan, 2013, "Cross-border loss offset can fuel tax competition," Working Papers, Oxford University Centre for Business Taxation, number 1310.
- Alan J. Auerbach & Michael P. Devereux, 2013, "Consumption and cash-flow taxes in an international setting," Working Papers, Oxford University Centre for Business Taxation, number 1311.
- Jarkko Harju & Tuomas Matikka, 2013, "The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?," Working Papers, Oxford University Centre for Business Taxation, number 1313.
- Annette Alstadsæter & Martin Jacob, 2013, "The effect of awareness and incentives on tax evasion," Working Papers, Oxford University Centre for Business Taxation, number 1314.
- Reuven S. Avi-Yonah, 2013, "And yet it moves: taxation and labour mobility in the 21st century," Working Papers, Oxford University Centre for Business Taxation, number 1318.
- Andreas Hau fler & Christoph Lulfesmann, 2013, "Reforming an asymmetric union: on the virtues of dual tier capital taxation," Working Papers, Oxford University Centre for Business Taxation, number 1321.
- Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2013, "Thin capitalization rules and multinational firm capital structure," Working Papers, Oxford University Centre for Business Taxation, number 1323.
- Matt Krzepkowski, 2013, "Debt and tax losses: the effect of tax asymmetries on the cost of capital and capital structure," Working Papers, Oxford University Centre for Business Taxation, number 1324.
- Andrew Harper & Li Liu, 2013, "Temporary Increase in Annual Investment Allowance: A 2013 Finance Act Note," Working Papers, Oxford University Centre for Business Taxation, number 1312.
- Dominika Langenmayr & Rebecca Lester, 2013, "Taxation and corporate risk-taking," Working Papers, Oxford University Centre for Business Taxation, number 1316.
- Anne Brockmeyer, 2013, "The investment effect of taxation: evidence from a corporate tax kink," Working Papers, Oxford University Centre for Business Taxation, number 1317.
- Johannes Becker & Ronald B. Davies, 2013, "Learning and international policy diffusion: the case of corporate tax policy," Working Papers, Oxford University Centre for Business Taxation, number 1319.
- Michael P. Devereux & Niels Johannesen & John Vella, 2013, "Can taxes tame the banks? Evidence from European bank levies," Working Papers, Oxford University Centre for Business Taxation, number 1325.
- Konstantin Yanovskiy & Sergey Zhavoronkov & Dmitry Shestakov, 2013, "Democracy of "Taxation-Redistribution" and Peacetime Budget Deficit," Working Papers, Gaidar Institute for Economic Policy, number 0078, revised 2013.
- Giovanni Immordino & Francesco Flaviano Russo, 2014, "Taxing Cash to Fight Collaborative Tax Evasion?," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 351, Jan.
- Marika Cabral & Neale Mahoney, 2014, "Externalities and Taxation of Supplemental Insurance: A Study of Medicare and Medigap," NBER Working Papers, National Bureau of Economic Research, Inc, number 19787, Jan.
- Sean Higgins & Nora Lustig & Whitney Ruble & Timothy Smeeding, 2013, "Comparing the incidence of taxes and social spending in Brazil and the United States," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 316, Nov.
- Michael Blackwell, 2013, "Do the haves come out ahead in tax litigation? An empirical study of the dynamics of tax appeals in the UK," Working Papers, Oxford University Centre for Business Taxation, number 1320.
- Martin Ruf & Alfons J. Weichenrieder, 2013, "CFC legislation, passive assets and the impact of the ECJ’s Cadbury-Schweppes decision," Working Papers, Oxford University Centre for Business Taxation, number 1315.
- Du Rietz, Gunnar & Henrekson, Magnus, 2014, "Swedish Wealth Taxation (1911–2007)," Working Paper Series, Research Institute of Industrial Economics, number 1000, Jan, revised 10 Sep 2015.
- Nora Lustig & Florencia Amábile & Marisa Bucheli & George Gray Molina & Sean Higgins & Miguel Jaramillo & Wilson Jiménez Pozo & Veronica Paz Arauco & Claudiney Pereira & Carola Pessino & Máximo Rossi , 2013, "The impact of taxes and social spending on inequality and poverty in Argentina, Bolivia, Brazil, Mexico, Peru and Uruguay: An overview," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 315, Nov.
- Shun-ichiro Bessho & Masayoshi Hayashi, 2013, "Intensive Margins, Extensive Margins, and Spousal Allowances in the Japanes e System of Personal Income Taxes: A Discrete Choice Analysis," CIRJE F-Series, CIRJE, Faculty of Economics, University of Tokyo, number CIRJE-F-912, Dec.