Report NEP-PBE-2023-04-10

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:

• Michael Overesch & Leon G. A. Reichert & Georg Wamser, 2023. "The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations," CESifo Working Paper Series 10310, CESifo.
• Koivisto, Aliisa, 2023. "Tax planning and investment responses to dividend taxation," Working Papers 154, VATT Institute for Economic Research.
• Aria Ardalan & Sebastian G. Kessing & Salmai Qari & Malte Zoubek, 2023. "Does capital bear the burden of local corporate taxes? Evidence from Germany," Volkswirtschaftliche Diskussionsbeiträge 194-23, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
• Emanuele Dicarlo & Pasquale Recchia & Antonella Tomasi, 2023. "The changes to the Italian tax and welfare system implemented in 2022: fairness and efficiency profiles," Questioni di Economia e Finanza (Occasional Papers) 748, Bank of Italy, Economic Research and International Relations Area.
• Sebastian Beer & Ruud de Mooij & Ruud A. De Mooij, 2023. "Coming Clean on Your Taxes," CESifo Working Paper Series 10295, CESifo.
• Martin Eckhoff Andresen & Lars Thorvaldsen, 2023. "The importance of escape clauses. Firm response to thin capitalization rules," Discussion Papers 998, Statistics Norway, Research Department.
• Schjelderup, Guttorm & Stähler, Frank, 2023. "The Economics of the Global Minimum Tax," Discussion Papers 2023/3, Norwegian School of Economics, Department of Business and Management Science, revised 21 Mar 2023.
• Andrew R. Donaldson, 2023. "The South African personal income tax base, 2011-2018: Income and taxable income, adjusted for retirement fund and medical expense reporting changes," WIDER Working Paper Series wp-2023-43, World Institute for Development Economic Research (UNU-WIDER).
• David R. Agrawal & Weihua Zhao, 2023. "Taxing Uber," CESifo Working Paper Series 10313, CESifo.
• Mats Petter Kahl, 2023. "Was the German fuel discount passed on to consumers?," Working Paper Series in Economics 419, University of Lüneburg, Institute of Economics.
• Rochet, Jean-Charles & Biais, Bruno, 2023. "Taxing Financial Transactions: A Mirrleesian Approach," TSE Working Papers 23-1413, Toulouse School of Economics (TSE).
• Grant M. Seiter & Sita Slavov, 2023. "Do Older Adults Accurately Forecast Their Social Security Benefits?," NBER Working Papers 31023, National Bureau of Economic Research, Inc.
• José Federico Geli & Afonso S. Moura, 2023. "Getting into the Nitty-Gritty of Fiscal Multipliers: Small Details, Big Impacts," IMF Working Papers 2023/029, International Monetary Fund.