Report NEP-PUB-2026-06-08

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:

• NAKATANI, Ryota & MIYAMOTO, Hiroaki, 2026, "Optimal Taxation in the Automation Era," CIS Discussion paper series, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University, number 710, Apr.
• Myeongju Kim & Eunseong Ma, 2026, "Tax Cuts by Occupation: Entrepreneurs vs. Workers," Working papers, Yonsei University, Yonsei Economics Research Institute, number 2026rwp-291, May.
• Michaël Sicsic & Diana Hourani, 2026, "The impact of population ageing on tax revenues in OECD countries," OECD Taxation Working Papers, OECD Publishing, number 75, Jun, DOI: 10.1787/94cbc7e5-en.
• Di Novi; C.; & Salari; P.;, 2026, "Shaping Soft Drinks: Sugar Taxes, Consumption, and Reformulation in Europe," Health, Econometrics and Data Group (HEDG) Working Papers, HEDG, c/o Department of Economics, University of York, number 26/07, May.
• Nicolo Ceneri & Giuseppe Lopomo & Alessandro Villa & Nicolas Werquin, 2026, "Taxing Entrepreneurs and Workers: A Linear Optimization Approach for Multidimensional Screening," Working Paper Series, Federal Reserve Bank of Chicago, number WP 2026-06, May, DOI: 10.21033/wp-2026-06.
• Alberto Chong & Erica Louis Mtenga, 2026, "Double Taxation Treaties with the United States and Environmental Quality in Emerging Economies," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper2621, Jun.
• Kunze Li & Kanda Naknoi & Kai Zhao, 2026, "Intergenerational Correlation in Returns, Wealth Inequality, and the Estate Tax," Working papers, University of Connecticut, Department of Economics, number 2026-02, Jun.
• Oecd, 2026, "The relationship between taxes, benefits and life satisfaction: Evidence from European countries," OECD Papers on Well-being and Inequalities, OECD Publishing, number 39, Jun, DOI: 10.1787/952ba2a2-en.
• Dietrich, Stephan & Markhof, Yannick & Vincent, Rose Camille, 2026, "The cost of bureaucratic fragmentation: Business tax evasion and revenue mobilization in a low-income country," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 007, May, DOI: 10.53330/QOHL2233.
• Zohal Hessami & Maximilian Thomas & Georg U. Thunecke, 2026, "Expenditure Cuts vs. Tax Hikes: Economic Effects of Municipal Consolidation Strategies," CESifo Working Paper Series, CESifo, number 12679.
• Stephan Dietrich & Yannick Markhof & Rose Camille Vincent, 2026, "The cost of bureaucratic fragmentation: business tax evasion and revenue mobilization in a low-income country," IFS Working Papers, Institute for Fiscal Studies, number W26/39, May.
• Ana Herrero-Alcalde & Jorge Martinez-Vazquez & Eduardo Sanz-Arcega, & Jose Manuel Tranchez-Martin, 2026, "Is the Tax Consensus Heading for a Bump or a Cliff? The Current Generational Divide in Spaniards' Tax Attitudes," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper2622, Jun.
• Christl Michael & Navarro Berdeal Silvia, 2026, "Tax expenditures and redistribution - The case of Portugal," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2026-05, May.
• Arthur Apostel, 2026, "Pre-death gifts and regressive wealth transfer taxation: Evidence from Belgium," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium, Ghent University, Faculty of Economics and Business Administration, number 26/1144, May.
• Bíró, Anikó & Elek, Péter & Jascisens, Vitalijs & Prinz, Daniel & Sándor, László & Zasova, Anna, 2026, "Tax Evasion and the Contribution-Benefit Link : The Case of Parental Benefits in Hungary and Latvia," Policy Research Working Paper Series, The World Bank, number 11385, May.
• Bjørkheim, Julie Brun & Iden, Hanna & Kristoffersen, Marte & Zoutman, Floris, 2026, "The Missing Paper Trail: Comparing Dividend Withholding Tax Enforcement in Norway to Denmark," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2026/4, May.