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Report NEP-PUB-2025-07-14
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:
- Jules Ducept & Sarah Godar, 2025, "Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms," Working Papers, EU Tax Observatory, number 030, Apr.
- Gagnie Pascal Yebarth, 2025, "On Taxation Policy in Strategic Bilateral Exchange: A review," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2025-34.
- Hjalte Fejerskov Boas & Mona Barake, 2025, "Enforcing Taxes on Cryptocurrencies," Working Papers, EU Tax Observatory, number 029, Mar.
- Francesca Barigozzi & Laura Cornelsen & Mario Mazzocchi, 2025, "A tax is a signal: theory and evidence," Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna, number wp1206, Jun.
- Abdoulaye Ndiaye & Zhixiu Yu, 2025, "Flexible Retirement and Optimal Taxation," Working Papers, Human Capital and Economic Opportunity Working Group, number 2025-005, Jun.
- Eva Davoine & Joseph Enguehard & Igor Kolesnikov, 2025, "The Political Costs of Taxation," CESifo Working Paper Series, CESifo, number 11945.
- Nicos Koussis & Francesco Menoncin & Paolo M. Panteghini & Paolo Panteghini, 2025, "The Relationship Between Leverage and Profitability: The Role of Tax Depreciation Allowances," CESifo Working Paper Series, CESifo, number 11937.
- Michael P. Keane & Xiangling Liu, 2025, "Tax Preferences and Housing Affordability: Explorations using a Life-Cycle Model," NBER Working Papers, National Bureau of Economic Research, Inc, number 33809, May.
- Piero Basaglia & Sophie M. Behr & Moritz A. Drupp, 2025, "Fuel Taxation and Environmental Externalities: Evidence from the World’s Largest Environmental Tax Reform," CESifo Working Paper Series, CESifo, number 11949.
- Lysle Boller & Clare M. Doyle & Juan Carlos Suárez Serrato, 2025, "Tax Avoidance as an R&D Subsidy: The Use of Cost Sharing Agreements by US Multinationals," NBER Working Papers, National Bureau of Economic Research, Inc, number 33805, May.
- Sébastien Laffitte & Edoardo Montagner, 2025, "Effective Tax Blacklists: Rethinking Criteria For the 21st Century," Reports, EU Tax Observatory, number 008.
- Yohei KOBAYASHI & Yasuo BAMBA & Motohiro SATO, 2025, "Impact of Corporate Tax Reform on Firm Dynamics: An empirical study of the shift from income-based to pro forma standard taxation in Japan," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 25062, Jun.
- Naoki Tani & Taro Ohno, 2025, "Robustly Estimating Japan's Gini Coefficient for Individual Earned Income Using Household Survey and Tax Agency Data," KIER Working Papers, Kyoto University, Institute of Economic Research, number 1119, Jun.
- Toshiyuki Uemura, 2025, "Hometown Tax Donation (Furusato Nozei) and Reciprocal Gift Consumption in Japan -Economic Analysis of Brand Power and Transportation Costs-," Discussion Paper Series, School of Economics, Kwansei Gakuin University, number 294, Jun.