Report NEP-PUB-2025-12-22

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:

• Xincheng Qiu & Nicolo Russo, 2025. "Income Taxation Across Countries," LIS Working papers 906, LIS Cross-National Data Center in Luxembourg.
• Berliant, Marcus & Gouveia, Miguel, 2025. "On the political economy of nonlinear income taxation," MPRA Paper 126649, University Library of Munich, Germany.
• Sayag, Doron & Snir, Avichai & Levy, Daniel, 2025. "0.001% and Counting: Revisiting the Price Rounding Tax," MPRA Paper 126714, University Library of Munich, Germany.
• José Félix Sanz Sanz, 2025. "Measuring the effectiveness of statutory tax rates as generators of revenue and progressivity," Working Papers 2025-13, FEDEA.
• Annalisa Tassi & Adrien Bussy, 2025. "VAT collection only at the retail stage: Evidence on tax compliance," FBK-IRVAPP Working Papers 2025-05, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation.
• Nico Lukas Kasparetz, 2025. "The Novel Vehicle Tax on Fine Particulate Matter Emissions," CRC TR 224 Discussion Paper Series crctr224_2025_721, University of Bonn and University of Mannheim, Germany.
• Javier Garcia-Bernardo & Petr Jansky & Gabriel Zucman, 2025. "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," Working Papers IES 2025/28, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2025.
• Theo Palomo & Davi Bhering & Thiago Scot & Pierre Bachas & Luciana Barcarolo & Celso Campos & Javier Feinmann & Leonardo Moreira & Gabriel Zucman, 2025. "Tax Progressivity and Inequality in Brazil: Evidence from Integrated Administrative Data," Reports 009, EU Tax Observatory.
• Arbind Modi & Ajay Shah, 2025. "Input Tax Credit and refunds under GST in India: Conceptual and legal framework," Working Papers 44, xKDR.