Report NEP-PBE-2021-11-22

This is the archive for NEP-PBE, a report on new working papers in the area of Public Economics. Thomas Andrén issued this report. It is usually issued weekly.

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Other reports in NEP-PBE

The following items were announced in this report:

• Advani, Arun, 2021. "The taxation of capital gains : principles, practice, and directions for reform," The Warwick Economics Research Paper Series (TWERPS) 1379, University of Warwick, Department of Economics.
• Andrea Albarea & Michele Bernasconi & Anna Marenzi & Dino Rizzi, 2021. "Tax evasion, behavioral microsimulation models and flat-rate tax reforms. Analysis for Italy," Working Papers 2021:26, Department of Economics, University of Venice "Ca' Foscari".
• Summers, Andrew, 2021. "Ways of taxing wealth: alternatives and interactions," LSE Research Online Documents on Economics 111867, London School of Economics and Political Science, LSE Library.
• Frédéric Dufourt & Lisa Kerdelhué & Océane Piétri, 2021. "Budget-neutral capital tax cuts," AMSE Working Papers 2143, Aix-Marseille School of Economics, France.
• Kazuki Onji & Roger H. Gordon, 2021. "Taxes, corporate takeovers, and step transactions," Discussion Papers in Economics and Business 21-16, Osaka University, Graduate School of Economics.
• Nicola Mauri, 2021. "Are incentive effects from fiscal equalization underestimated? Evidence from a Swiss reform," Cahiers de Recherches Economiques du Département d'économie 21.13, Université de Lausanne, Faculté des HEC, Département d’économie.
• Okuyama, Akihiro & TSUGAWA, Shuichi & Matsunaga, Chiaki & Managi, Shunsuke, 2021. "Can tax payments complement high environmental, social, and governance reputational risk?," MPRA Paper 110464, University Library of Munich, Germany.
• Chamberlain, Emma, 2021. "Who should pay a wealth tax? Some design issues," LSE Research Online Documents on Economics 111925, London School of Economics and Political Science, LSE Library.
• ORIHARA Masanori & SUZUKI Takafumi, 2021. "Windfalls? Costs and Benefits of Investment Tax Incentives due to Financial Constraints," Discussion papers 21087, Research Institute of Economy, Trade and Industry (RIETI).
• Natalia Levenko & Karsten Staehr, 2021. "Tax compliance in post-transition: You and your friends matter, not the government," Bank of Estonia Working Papers wp2021-7, Bank of Estonia, revised 10 Nov 2021.
• Maria Delgado Coelho, 2021. "Brazil: Tax Expenditure Rationalization Within Broader Tax Reform," IMF Working Papers 2021/240, International Monetary Fund.
• Ronald Waiswa & Jesse Lastunen & Gemma Wright & Michael Noble & Joseph Okello Ayo & Milly Isingoma Nalukwago & Tina Kaidu Barugahara & Susan Kavuma & Isaac Arinaitwe & Martin Mwesigye & Wilson Asiimwe, 2021. "An assessment of presumptive tax in Uganda: Evaluating the 2020 reform and four alternative reform scenarios using UGAMOD, a tax-benefit microsimulation model for Uganda," WIDER Working Paper Series wp-2021-163, World Institute for Development Economic Research (UNU-WIDER).
• Ruediger Bachmann & Benjamin Born & Olga Goldfayn-Frank & Georgi Kocharkov & Ralph Luetticke & Michael Weber & Michael Weber, 2021. "A Temporary VAT Cut as Unconventional Fiscal Policy," CESifo Working Paper Series 9399, CESifo.
• Sarah Brown & Alexandros Kontonikas & Alberto Montagnoli & Mirko Moro & Dafni Papoutsaki & Willem Sas, 2021. "Who Cares? Attitudes Towards Redistribution and Fiscal Austerity," CESifo Working Paper Series 9393, CESifo.
• Wolfram F. Richter, 2021. "Taxing the Residual Profit of Multinational Enterprises: A Critique of Formulaic Apportionment and a Proposal," EconPol Policy Brief 35, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.