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Report NEP-PUB-2022-01-10
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:
- Advani, Arun, 2021, "The taxation of capital gains: principles, practice, and directions for reform," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 589.
- Mr. Shafik Hebous & Mr. Michael Keen, 2021, "Pareto-Improving Minimum Corporate Taxation," IMF Working Papers, International Monetary Fund, number 2021/250, Oct.
- Ngo Van Long, 2021, "Efficiency-Inducing Tax Credits for Charitable Donations when Taxpayers Have Heterogeneous Behavioral Norms," CESifo Working Paper Series, CESifo, number 9414.
- Charles Vellutini & Juan Carlos Benitez, 2021, "Measuring the Redistributive Capacity of Tax Policies," IMF Working Papers, International Monetary Fund, number 2021/252, Oct.
- Jiao Li & Duccio Gamannossi Degl'Innocenti & Matthew D. Rablen, 2021, "Marketed Tax Avoidance Schemes: An Economic Analysis," CESifo Working Paper Series, CESifo, number 9421.
- Matthias Kasper & James Alm, 2021, "Does the “bomb crater” effect really exist? Evidence from the laboratory," Working Papers, Tulane University, Department of Economics, number 2118, Dec.
- Thi, Hoang Ha Nguyen & Weichenrieder, Alfons J., 2021, "C and S corporation banks: Did Trump's tax reform lead to differential effects?," SAFE Working Paper Series, Leibniz Institute for Financial Research SAFE, number 328, DOI: 10.2139/ssrn.3976165.
- Congressional Budget Office, 2021, "How Specifications of the Reference Tax System Affect CBO’s Estimates of Tax Expenditures," Reports, Congressional Budget Office, number 57543, Dec.
- Fauser, Hannes & Godar, Sarah, 2021, "Income tax noncompliance in Germany, 2001-2014," Discussion Papers, Free University Berlin, School of Business & Economics, number 2021/17, DOI: 10.17169/refubium-32586.
- Patricia Apps & Ray Rees & Thor O. Thoresen & Trine E. Vattø, 2021, "Alternatives to paying child benefit to the rich. means testing or higher tax?," Discussion Papers, Statistics Norway, Research Department, number 969, Nov.
- Michael P. Devereux & Martin Simmler & John Vella & Heydon Wardell-Burrus, 2021, "What Is the Substance-Based Carve-Out under Pillar 2? And How Will It Affect Tax Competition?," EconPol Policy Brief, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 39.
- Bibek Adhikari & James Alm & Timothy F. Harris, 2021, "Small Business Tax Compliance under Third-party Reporting," Working Papers, Tulane University, Department of Economics, number 2116, Dec.
- Selina Gangl, 2021, "Do soda taxes affect the consumption and health of school-aged children? Evidence from France and Hungary," Papers, arXiv.org, number 2111.14521, Nov.
- Alessandro Belmonte & Vincenzo Bove & Jessica Di Salvatore, 2021, "Donors for tax morale: Evidence from 34 African countries," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2021-185.