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, LIS Cross-National Data Center in Luxembourg, number 906, Oct.
• Berliant, Marcus & Gouveia, Miguel, 2025, "On the political economy of nonlinear income taxation," MPRA Paper, University Library of Munich, Germany, number 126649, Oct.
• Sayag, Doron & Snir, Avichai & Levy, Daniel, 2025, "0.001% and Counting: Revisiting the Price Rounding Tax," MPRA Paper, University Library of Munich, Germany, number 126714, Nov.
• José Félix Sanz Sanz, 2025, "Measuring the effectiveness of statutory tax rates as generators of revenue and progressivity," Working Papers, FEDEA, number 2025-13, Dec.
• Annalisa Tassi & Adrien Bussy, 2025, "VAT collection only at the retail stage: Evidence on tax compliance," FBK-IRVAPP Working Papers, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation, number 2025-05, Dec.
• Nico Lukas Kasparetz, 2025, "The Novel Vehicle Tax on Fine Particulate Matter Emissions," CRC TR 224 Discussion Paper Series, University of Bonn and University of Mannheim, Germany, number crctr224_2025_721, Dec.
• 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, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2025/28, Dec, 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, EU Tax Observatory, number 009.
• Arbind Modi & Ajay Shah, 2025, "Input Tax Credit and refunds under GST in India: Conceptual and legal framework," Working Papers, xKDR, number 44, Dec.