Report NEP-PBE-2022-01-10

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:

• Mr. Shafik Hebous & Mr. Michael Keen, 2021. "Pareto-Improving Minimum Corporate Taxation," IMF Working Papers 2021/250, International Monetary Fund.
• Advani, Arun, 2021. "The taxation of capital gains: principles, practice, and directions for reform," CAGE Online Working Paper Series 589, Competitive Advantage in the Global Economy (CAGE).
• Mehmet Ayaz & Lea Fricke & Clemens Fuest & Dominik Sachs, 2021. "Who Should Bear the Burden of Covid-19 Related Fiscal Pressure? An Optimal Income Taxation Perspective," CESifo Working Paper Series 9420, CESifo.
• Jiao Li & Duccio Gamannossi Degl'Innocenti & Matthew D. Rablen, 2021. "Marketed Tax Avoidance Schemes: An Economic Analysis," CESifo Working Paper Series 9421, CESifo.
• Ngo Van Long, 2021. "Efficiency-Inducing Tax Credits for Charitable Donations when Taxpayers Have Heterogeneous Behavioral Norms," CESifo Working Paper Series 9414, CESifo.
• Thi, Hoang Ha Nguyen & Weichenrieder, Alfons J., 2021. "C and S corporation banks: Did Trump's tax reform lead to differential effects?," SAFE Working Paper Series 328, Leibniz Institute for Financial Research SAFE.
• Michael P. Devereux & Martin Simmler & John Vella & Heydon Wardell-Burrus, 2021. "What Is the Substance-Based Carve-Out under Pillar 2? And How Will It Affect Tax Competition?," EconPol Policy Brief 39, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
• Congressional Budget Office, 2021. "How Specifications of the Reference Tax System Affect CBO’s Estimates of Tax Expenditures," Reports 57543, Congressional Budget Office.
• Selina Gangl, 2021. "Do soda taxes affect the consumption and health of school-aged children? Evidence from France and Hungary," Papers 2111.14521, arXiv.org.
• Jakob Brounstein, 2021. "The tax-price elasticity of offshore tax avoidance: Evidence from Ecuadorian transaction data," WIDER Working Paper Series wp-2021-187, World Institute for Development Economic Research (UNU-WIDER).
• Axelle Ferriere & Philipp Grubener & Gaston Navarro & Oliko Vardishvili, 2021. "Larger transfers financed with more progressive taxes? On the optimal design of taxes and transfers," Working Papers halshs-03466762, HAL.
• Fauser, Hannes & Godar, Sarah, 2021. "Income tax noncompliance in Germany, 2001-2014," Discussion Papers 2021/17, Free University Berlin, School of Business & Economics.
• Charles Vellutini & Juan Carlos Benitez, 2021. "Measuring the Redistributive Capacity of Tax Policies," IMF Working Papers 2021/252, International Monetary Fund.
• Minoru Watanabe, 2021. "Tax reform, unemployment, and fertility," Discussion Papers 2128, Graduate School of Economics, Kobe University.
• Bibek Adhikari & James Alm & Timothy F. Harris, 2021. "Small Business Tax Compliance under Third-party Reporting," Working Papers 2116, Tulane University, Department of Economics.
• Wei Cui & Jeffrey Hicks & Jing Xing, 2021. "Cash on the Table? Imperfect Take-up of Tax Incentives and Firm Investment Behavior," CESifo Working Paper Series 9413, CESifo.
• Laurence J. Kotlikoff & Felix Kubler & Andrey Polbin & Simon Scheidegger, 2021. "Can today's and tomorrow's world uniformly gain from carbon taxation?," Cahiers de Recherches Economiques du Département d'économie 21.15, Université de Lausanne, Faculté des HEC, Département d’économie.