Sustainability of public debt, investment subsidies, and endogenous growth with heterogeneous firms and financial frictions,
Noritaka Maebayashi,
from University Library of Munich, Germany
(2024)
Keywords: Sustainability of public debt, Finantial frictions, Firm heterogeneity, Investment subsidies
Tax progressivity and R&D employment,
Diego d'Andria,
from University Library of Munich, Germany
(2024)
Keywords: Tax progressivity; R&D; Labour force structure
Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France,
Philippe Aghion, Maxime Gravoueille, Matthieu Lequien and Stefanie Stantcheva,
from Centre for Economic Performance, LSE
(2024)
Keywords: self-employment, taxation, entrepreneurship
Microsimulation of tax-benefit systems in the Global South: a comparative assessment,
Jesse Lastunen, Antoine de Mahieu, Katrin Gasior, H. Xavier Jara and Jukka Pirttilä,
from World Institute for Development Economic Research (UNU-WIDER)
(2024)
Keywords: Tax-benefit systems, Microsimulation, Poverty, Inequality, Social protection, Gender
Beyond the Centre: Tracing Decentralization’s Influence on Time-varying Fiscal Sustainability,
Antonio Afonso, José Alves, Joao Jalles and Sofia Monteiro,
from ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa
(2024)
Keywords: panel data analysis; fiscal sustainability; decentralization; fiscal rules; political cycles; time-varying coefficients.
Budgetary constrained governments: drivers of time varying fiscal sustainability in OECD countries,
Antonio Afonso and José Carlos Coelho,
from ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa
(2024)
Keywords: fiscal sustainability; primary budget balance; public debt; panel data; expanding window; fiscal rules.
PERSONAL INCOME TAX AND THE TAXATION OF BILLIONAIRES: IS THE HAIG-SIMONS MODEL FEASIBLE?,
José M. Domínguez, Carmen Molina and Ana Patricia Montes,
from ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa
(2024)
Keywords: personal income tax, billionaires tax, Haig-Simons model.
Mobility Responses to Special Tax Regimes for the Super-Rich: Evidence from Switzerland,
Enea Baselgia and Isabel Martínez,
from CESifo
(2024)
Keywords: super-rich, location-choice, tax mobility, expenditure-based taxation, preferential taxation, tax competition
Material Source and Waste Taxes in Competitive Equilibrium,
Reyer Gerlagh and Etienne Lorang,
from CESifo
(2024)
Keywords: material balances, material policies, waste policies, upstream versus downstream
Politics and income taxes: progress and progressivity,
Marcus Berliant and Pierre Boyer,
from University Library of Munich, Germany
(2024)
Keywords: Non-linear income taxation; Tax reform; Political economy; Optimal taxation; EITC
Fiscal Competition and Migration Patterns,
Patrice Pieretti, Giuseppe Pulina, Andreas Sintos and Skerdilajda Zanaj,
from Department of Economics at the University of Luxembourg
(2024)
Keywords: Bilateral migration; Tax competition; Heterogeneous skills; Technological gap; Policy competition.
The Impact of Bequest Taxation on Wealth Inequality - Theory and Evidence,
Berenice Anne Neumann and Niklas Scheuer,
from University of Trier, Department of Economics
(2024)
Keywords: wealth, bequest, taxation, wealth inequality, analytical solution
Personal Tax Changes and Financial Well-being: Evidence from the Tax Cuts and Jobs Act,
Christine L. Dobridge, Joanne Hsu and Mike Zabek,
from Board of Governors of the Federal Reserve System (U.S.)
(2024)
Keywords: Taxes; Subjective well-being; Household finances; Credit; Financial well-being
On the Output Effect of Fiscal Consolidation Plans: A Causal Analysis,
Lorenzo Carbonari, Alessio Farcomeni, Filippo Maurici and Giovanni Trovato,
from Tor Vergata University, CEIS
(2024)
Keywords: fiscal adjustment, economic growth, causal mechanisms, mediation analysis
Pigouvian Congestion Tolls and the Welfare Gain: Estimates for California Freeways,
Jinwon Kim, Jucheol Moon and Dongyun Yang,
from Nam Duck-Woo Economic Research Institute, Sogang University (Former Research Institute for Market Economy)
(2024)
Keywords: Pigouvian tax, congestion externality, California freeway, quasi experiment, instrumental variable, big data