Evaluating Tax Harmonization,
James Hines,
from National Bureau of Economic Research, Inc
(2023)
Distributional Tax Analysis in Theory and Practice: Harberger Meets Diamond-Mirrlees,
Emmanuel Saez and Gabriel Zucman,
from National Bureau of Economic Research, Inc
(2023)
How Much Are the Poor Losing From Tax Competition?,
Mathilde Muñoz,
from National Bureau of Economic Research, Inc
(2023)
Rising Income Tax Complexity,
Youssef Benzarti and Luisa Wallossek,
from National Bureau of Economic Research, Inc
(2023)
Decomposing the distributional impact of carbon taxation across six EU countries - Comparing the role of budget shares, carbon intensity, savings rates, and asset ownership,
Jules Linden, Cathal O’Donoghue and Denisa Sologon,
from Luxembourg Institute of Socio-Economic Research (LISER)
(2023)
Keywords: Distributional effect; Carbon pricing; Energy; Decomposition; Income inequality; Carbon Intensity
Redistribution, horizontal inequity, and reranking: direct taxation in the UK, 1977–2020,
Nicolas Herault and Stephen Jenkins,
from London School of Economics and Political Science, LSE Library
(2023)
Keywords: redistributive effect; redistribution; horizontal inequity; reranking; urban-Lambert decomposition; income tax
The Consequences of the 2017 US International Tax Reform: A Survey of the Evidence,
Dhammika Dharmapala,
from CESifo
(2023)
Keywords: international taxation, multinational firms, Tax Cut and Jobs Act (TCJA), repatriation taxes, global intangible low-taxed income tax
Behavioral Responses to Inheritance Taxation. A Review of the Empirical Literature,
Margit Schratzenstaller,
from WIFO
(2023)
Keywords: Inheritance taxation, Wealth taxation, Behavioural responses, Tax elasticities, Tax avoidance
Disentangling Tax Capacity and Effort,
Andrey Timofeev,
from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University
(2023)
Taxing consumption in unequal economies,
Patrick Macnamara, Myroslav Pidkuyko and Raffaele Rossi,
from Banco de España
(2023)
Keywords: optimal policy, inequality, consumption taxation, life-cycle, entrepreneurs
Large public expenditure shocks in a Ramsey taxation model with default,
Juan Pablo Gama and Rodrigo Raad,
from Cedeplar, Universidade Federal de Minas Gerais
(2023)
Keywords: Optimal taxation, General equilibrium, Default, Public expenditure shocks, COVID-19
The Looming Fiscal Reckoning: Tax Distortions, Top Earners, and Revenues,
Nezih Guner, Martin Lopez-Daneri and Gustavo Ventura,
from CEMFI
(2023)
Keywords: Taxation, progressivity, tax revenue.
Redistributive Politics under Ambiguity,
Javier D. Donna,
from Red Nacional de Investigadores en Economía (RedNIE)
(2023)
Keywords: Redistributive Politics, Taxes, Ambiguity, Beliefs, Effort, Luck, Multiple Equilibria.
A General Theory of Inverse Welfare Functions,
Katy Bergstrom and William Dodds,
from Tulane University, Department of Economics
(2023)
Keywords: inverse optimal, inverse welfare, multidimensional taxation, multidimensional heterogeneity