Report NEP-PUB-2025-12-15

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:

• Varjonen-Ollus, Reetta, 2025. "Behavioural Effects of a Top Marginal Income Tax Rate Increase," Working Papers 180, VATT Institute for Economic Research.
• Salvatore Ciucci, 2025. "The tax rebate trade-off," Working Papers 2025.26, Fondazione Eni Enrico Mattei.
• Siminski, Peter & Wilkins, Roger, 2025. "Housing, Income Inequality and Progressivity of Taxes and Transfers," IZA Discussion Papers 18303, Institute of Labor Economics (IZA).
• Hans Jarle Kind & Dirk Schindler & Guttorm Schjelderup, 2025. "Taxing One Side Hurts the Other: DSTs, BEPS, and Platform Competition," CESifo Working Paper Series 12302, CESifo.
• Eberhartinger Eva & Speitmann Raffael & Sureth-sloane Caren, 2025. "Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity," JRC Working Papers on Taxation & Structural Reforms 2025-05, Joint Research Centre.
• Ashley C. Craig & Thomas Lloyd & Dylan T. Moore, 2025. "Do Distributional Concerns Justify Lower Environmental Taxes?," Papers 2512.05602, arXiv.org.
• Hugo Spring-Ragain, 2025. "The dynamic of a tax on land value : concepts, models and impact scenario," Papers 2511.21766, arXiv.org.
• Niesten, Hannelore Maria L. & Ferraz Di Ricco, Luiza & Sakhonchik, Alena, 2025. "Mapping the Gender Dimension in Taxation and Budgeting : A Cross-Country Study of Laws, Policies and Practices," Policy Research Working Paper Series 11273, The World Bank.
• Gwen-Jiro Clochard & Shubham Dey & Shusaku Sasaki & Taisuke Imai, 2025. "Revisiting the Price Elasticity of Charitable Giving: Meta-Analysis of Tax Incentives and Matching Donations," CESifo Working Paper Series 12310, CESifo.
• Ekaterina Shabalina, "undated". "Progressive Taxation and Monetary Policy in Australia," RBA Annual Conference Papers acp2025-03, Reserve Bank of Australia, revised Nov 2025.