Report NEP-PUB-2026-07-13

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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The following items were announced in this report:

• Item repec:iae:iaewps:wp2026n08 is not listed on IDEAS anymore

• Bergeaud, Antonin & Brouillette, Jean-Félix & de Lachapelle, Louis & Malgouyres, Clément, 2026, "The Aggregate Consequences of Local Capital Taxation," CEPR Discussion Papers, Centre for Economic Policy Research, number 21367, Apr.
• Antoine Belgodere & Georges Casamatta, 2026, "Quantity, price, and compliance effects of a second-home taxation reform in France," Post-Print, HAL, number hal-05663707, DOI: 10.1016/j.jue.2026.103887.
• Janjala Chirakijja & Pinchuan Ong, 2026, "Wages, Taxes, and Labor Supply Elasticities: The Role of Social Preferences," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 259, Jun.
• Tomoyuki Nakajima, 2026, "Optimal taxation with directed search and private information," CIRJE F-Series, CIRJE, Faculty of Economics, University of Tokyo, number CIRJE-F-1275, Jul.
• Ricardo Fenochietto & Carola Pessino & Nicole Fenochietto, 2026, "Countries' Tax Effort: Disentangling the Frontier Tax Gap," CEMA Working Papers: Serie Documentos de Trabajo., Universidad del CEMA, number 919, Mar.
• Agostini, Claudio & Asatryan, Zareh & Bach, Laurent & Bernier, Govindadeva & Berthana, Marinho & Bilicka, Katarzyna & Brockmeyer, Anne & Bukovina, Jaroslav & Falcone, Guillermo & Garriga, Pablo & He, , 2026, "The Elasticity of Corporate Taxable Income Across Countries," CEPR Discussion Papers, Centre for Economic Policy Research, number 21274, Mar.
• Petter Bjerksund & Guttorm Schjelderup, 2026, "Investor Valuation, Taxation, and Time Varying Expected Returns," CESifo Working Paper Series, CESifo, number 12737.
• Bruno Bosco & Paolo Maranzano, 2026, "Drivers of mean reversion bias in the estimation of elasticity of taxable income in an autoregressive framework," Working Papers, University of Milano-Bicocca, Department of Economics, number 578, Jun.
• Niels Johannesen & Lauge Larsen & Nadine Riedel, 2026, "Does Global Financial Transparency Improve Tax Compliance in Developing Countries?," CESifo Working Paper Series, CESifo, number 12747.
• Dominika Langenmayr & Rohit Reddy Muddasani, 2026, "Navigating the Amazon: The Incidence of Digital Service Taxes," CESifo Working Paper Series, CESifo, number 12713.
• Gökhan Ider & Malte Rieth, 2026, "Aggregate Tax and Spending Multipliers in a Monetary Union," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 2170.
• Bibler, Andrew & Gao, Yuting & Grigolon, Laura & Tremblay, Mark, 2026, "Estimating Tax-Dependent Compliance: Theory and Evidence from Trade Wars," CEPR Discussion Papers, Centre for Economic Policy Research, number 21463, May.
• Kiarsi, Mehrab & Rendahl, Pontus, 2026, "Stable Taxation in Frictional Labor Markets," CEPR Discussion Papers, Centre for Economic Policy Research, number 21497, May.
• Denise DiPasquale & Edward Ludwig Glaeser & Adam M. Guren & Paul S. Willen, 2026, "Prices versus Quantities Revisited: What Do Policymakers Need to Know to Set Pigouvian Taxes and Subsidies?," Working Papers, Federal Reserve Bank of Boston, number 26-8, Jun, DOI: 10.29412/res.wp.2026.08.
• Junghun Kim, 2026, "Revisiting local tax attribution under central control: A synthesis," OECD Working Papers on Fiscal Federalism, OECD Publishing, number 55, Jun, DOI: 10.1787/36878835-en.
• Murillo Campello & Guilherme Junqueira, 2026, "Tax Incentives and Venture Capital Risk-Taking: Evidence from the QSBS Program," NBER Working Papers, National Bureau of Economic Research, Inc, number 35418, Jul.
• Lucía Contreras & Felix Hugger & Tom Zawisza, 2026, "MNE Responses to the Global Minimum Tax," OECD Taxation Working Papers, OECD Publishing, number 77, Jul, DOI: 10.1787/0bc9aac9-en.
• Holter, Hans & Krueger, Dirk & Stepanchuk, Serhiy, 2026, "Till the IRS Do Us Part: (Optimal) Taxation of Households," CEPR Discussion Papers, Centre for Economic Policy Research, number 21415, Apr.
• Clara Gascon & Laura Gutiérrez Cadena & Jose René Orozco & Luisa Dressler, 2026, "Investment tax incentives in Latin America and the Caribbean: An analysis using effective tax rates," OECD Taxation Working Papers, OECD Publishing, number 76, Jun, DOI: 10.1787/45b5f9a1-en.
• Maike Roth & Prof. Dr. Friedrich Schneider, 2026, "It's Not the Money: Why German Smokers May Turn to Illicit Markets," Working Papers, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz, number 2606, Jun.