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Report NEP-PUB-2026-03-09
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:
- Etienne Lehmann & Eddy Zanoutene, 2026, "Distortions for Nothing - Optimal Taxation of (Un)Distributed Profits," CESifo Working Paper Series, CESifo, number 12424.
- van Langenhove, Christophe & Lorenz, Jan & Schulz-Gebhard, Jan, 2026, "Wealth taxation, capital gains taxation and the inequality-mobility trade-off," BERG Working Paper Series, Bamberg University, Bamberg Economic Research Group, number 211, DOI: 10.20378/irb-112983.
- Alexander Dimitrov & Christoph Kuhn, 2026, "Optimal investment under capital gains taxes," Papers, arXiv.org, number 2602.15177, Feb.
- Mark Aguiar & Benjamin Moll & Florian Scheuer & Luis Aguiar, 2026, "Putting the "Finance" Into "Public Finance": A Theory of Capital Gains Taxation," CESifo Working Paper Series, CESifo, number 12472.
- Amberger, Harald & Giese, Henning & Koch, Reinald & Ortner, Lukas, 2026, "Tax department design, tax planning, and tax risk," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 313.
- Jan Luksic & Jorg Peschner & Giuseppe Piroli, 2026, "Innovation-friendly taxation of multinational enterprises: patents in the context of growth and taxes," EERI Research Paper Series, Economics and Econometrics Research Institute (EERI), Brussels, number EERI RP 2026/04, Jan.
- David R. Agrawal & Xinyu Chen, 2026, "State and Local Tax Policy in a Time of Telework," CESifo Working Paper Series, CESifo, number 12422.
- Marcelo Bergolo & Martin Leites & Ricardo Perez-Truglia & Matías Strehl-Pessina, 2026, "What Makes a Tax Evader?," CESifo Working Paper Series, CESifo, number 12432.
- David R. Agrawal, 2026, "Lessons on State and Local Income Taxes from the Twenty-first Century and Challenges for the Future," CESifo Working Paper Series, CESifo, number 12470.
- Jean-Marc Atsebi & Mikheil Chikviladze & Ms. Mitali Das & Elguja Loliashvili & Mona Wang, 2026, "Who Pays When Tax Administration Improves? Revenue, Compliance, and Behavioral Responses to Georgia’s Large Taxpayer Office," IMF Working Papers, International Monetary Fund, number 2026/031, Feb.
- Yilin Hou & Michael Kumhof & Lei Shao, 2026, "The Potential and Utility of Land Value Taxation: A Theoretical Framework and Simulation for China," CESifo Working Paper Series, CESifo, number 12476.