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.

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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 030, EU Tax Observatory.
• Gagnie Pascal Yebarth, 2025. "On Taxation Policy in Strategic Bilateral Exchange: A review," EconomiX Working Papers 2025-34, University of Paris Nanterre, EconomiX.
• Hjalte Fejerskov Boas & Mona Barake, 2025. "Enforcing Taxes on Cryptocurrencies," Working Papers 029, EU Tax Observatory.
• Francesca Barigozzi & Laura Cornelsen & Mario Mazzocchi, 2025. "A tax is a signal: theory and evidence," Working Papers wp1206, Dipartimento Scienze Economiche, Universita' di Bologna.
• Abdoulaye Ndiaye & Zhixiu Yu, 2025. "Flexible Retirement and Optimal Taxation," Working Papers 2025-005, Human Capital and Economic Opportunity Working Group.
• Eva Davoine & Joseph Enguehard & Igor Kolesnikov, 2025. "The Political Costs of Taxation," CESifo Working Paper Series 11945, CESifo.
• 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 11937, CESifo.
• Michael P. Keane & Xiangling Liu, 2025. "Tax Preferences and Housing Affordability: Explorations using a Life-Cycle Model," NBER Working Papers 33809, National Bureau of Economic Research, Inc.
• 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 11949, CESifo.
• 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 33805, National Bureau of Economic Research, Inc.
• Item repec:dbp:report:008 is not listed on IDEAS anymore

• 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 25062, Research Institute of Economy, Trade and Industry (RIETI).
• 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 1119, Kyoto University, Institute of Economic Research.
• 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 294, School of Economics, Kwansei Gakuin University.