Report NEP-PUB-2024-12-30

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.

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Other reports in NEP-PUB

The following items were announced in this report:

• Aronsson, Thomas & Johansson-Stenman, Olof, 2024, "Income Taxation and Ability Rank," Umeå Economic Studies, Umeå University, Department of Economics, number 1031, Dec.
• James R. Hines Jr., 2024, "Evaluating Minimum Taxation," NBER Working Papers, National Bureau of Economic Research, Inc, number 33140, Nov.
• Kind, Hans Jarle & Schjelderup, Guttorm, 2024, "Taxation and Multi-Sided Platforms: A Review," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2024/12, Dec.
• James Alm & Jay A. Soled & Kathleen DeLaney Thomas, 2024, "Tax Compliance, Social Norms, and Influencers," Working Papers, Tulane University, Department of Economics, number 2413, Dec.
• Felix J. Bierbrauer & Pierre C. Boyer & Andreas Peichl & Daniel Weishaar, 2024, "Pareto-Improvements, Welfare Trade-Offs and the Taxation of Couples," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 349, Dec.
• Isabel Micó-Millán, 2024, "Inheritance Tax Avoidance Through the Family Firm," Working Papers, Banco de España, number 2446, Dec, DOI: https://doi.org/10.53479/38438.
• Anastasios G. Karantounias, 2024, "A general theory of tax-smoothing," School of Economics Discussion Papers, School of Economics, University of Surrey, number 0524, Dec.
• Eddy Zanoutene, , "Mandatory or Voluntary? Optimal Public Good Funding," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2024-12.
• Junttila, Juho & Koivisto, Aliisa & Nivala, Annika, 2024, "Improving VAT Compliance by Switching Who Remits the Tax: Evidence from Construction Firms," Working Papers, VATT Institute for Economic Research, number 170.
• Alessandro Turrini & Julien Guigue & Áron Kiss & Alexander Leodolter & Kristine Van Herck & Frank Neher & Chrysa Leventi & Andrea Papini & Fidel Picos & Mattia Ricci & Federica Lanterna, 2024, "Tax Expenditures in the EU: Recent Trends and New Policy Challenges," European Economy - Discussion Papers, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 212, Oct.
• Miguel Pecho & Stoyan E Markov & Philip R Wood & Ms. Rachel Auclair & Fernando Velayos, 2024, "Managing Tax Incentives in Developing Countries," IMF Technical Notes and Manuals, International Monetary Fund, number 2024/007, Nov.
• Christopher Mantzaris & Ajda Fov{s}ner, 2024, "Germany's Tax Revenue and its Total Administrative Cost," Papers, arXiv.org, number 2411.12543, Nov.
• DE POLI Silvia & ONRUBIA Jorge & PICOS Fidel, 2024, "Assortative mating in Spain: who marries whom, and how does it influence income and wealth inequality?," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2024-12, Dec.
• Luisito Bertinelli & Arnaud Bourgain & Seydi Ababacar Dieng, 2024, "Corporate taxation in Senegal: Reform and tax avoidance," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 24-10.