It takes two to tango: Labour responses to an income tax holiday in Argentina,
Dario Tortarolo, Guillermo Cruces and Victoria Castillo,
from Nottingham Interdisciplinary Centre for Economic and Political Research (NICEP)
(2020)
Keywords: tax credits, family allowances, means-tested transfers, incidence, event study
Inequality in Public Good Provision and Attitude Towards Taxation: Sub-national Evidence from Africa,
Lisa Chauvet, Siyavash Eslami, Marin Ferry and Laure Pasquier-Doumer,
from Agence française de développement
(2020)
Keywords: Afrique
Taxing Goods and Services in a Digital Era,
David Agrawal and William Fox,
from CESifo
(2020)
Keywords: sales tax, e-commerce, online shopping, enforcement, compliance, South Dakota v. Wayfair, consumption tax, digital services, platforms
Who truly bears (bank) taxes? Evidence from only shifting statutory incidence,
David Martinez-Miera, Gabriel Jimenez and Jose-Luis Peydro,
from ZBW - Leibniz Information Centre for Economics
(2020)
Keywords: taxes, incidence, banks, inequality, risk-taking, mortgages
Financing Costs and the Efficiency of Public-Private Partnerships,
Besart Avdiu and Alfons Weichenrieder,
from CESifo
(2020)
Keywords: public-private partnerships, infrastructure, financing costs, default
Tax multipliers across the business cycle,
Dennis Bonam and Paul Konietschke,
from DNB
(2020)
Keywords: tax multiplier; state-dependent effects of fiscal policy; local projection method
The Effects of the Child Care Tax Credit on Maternal Labor Supply,
Haibin Jiang,
from Tulane University, Department of Economics
(2020)
Keywords: The Child Care Tax Credit; Maternal Labor Supply; Differences-in-differences; Instrumental Variables.
The Size of the Digital Economy in Finland and Its Impact on Taxation,
Jyrki Ali-Yrkkö, Heli Koski, Otto Kässi, Mika Pajarinen, Tarmo Valkonen, Marja Hokkanen, Noora Hyvönen, Elina Koivusalo, Jarno Laaksonen, Juha Laitinen and Enni Nyström,
from The Research Institute of the Finnish Economy
(2020)
Keywords: Digitalization, Digital economy, Taxation, Tax gap
Payroll Tax Reductions for Minimum Wage Workers: Relative Labor Cost or Cash Windfall Effects?,
Sophie Cottet,
from HAL
(2020)
Keywords: Payroll taxes,Firm behavior,Rent sharing,Minimum wage
A Note on Optimal Taxation, Status Consumption, and Unemployment,
Thomas Aronsson and Olof Johansson-Stenman,
from Umeå University, Department of Economics
(2020)
Keywords: Optimal taxation; relative consumption; externalities; unemployment
Labor Supply Responses to Learning the Tax and Benefit Schedule,
Andreas Ravndal Kostøl and Andreas Myhre,
from Institute of Labor Economics (IZA)
(2020)
Keywords: social security, optimization frictions, information, labor supply, disability insurance
Can Unearned Income Make Us Fitter? Evidence from Lottery Wins,
Joan Costa-Font and Mario Gyori,
from Institute of Labor Economics (IZA)
(2020)
Keywords: income, overweight, obesity, body mass index (BMI), windfall income, lottery wins