Report NEP-PUB-2020-10-19

This is the archive for NEP-PUB, a report on new working papers in the area of Public Finance. Kwang Soo Cheong issued this report. It is usually issued weekly.

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Other reports in NEP-PUB

The following items were announced in this report:

• Marcelo Arbex & Enlinson Mattos, 2020. "Tax Preferences and Optimal Income Taxation," Working Papers 2006, University of Windsor, Department of Economics.
• Harashima, Taiji, 2020. "Rethinking the Ability-to-Pay and Equal Sacrifice Principles of Taxation: An Alternative Rationale for a Progressive Income Tax," MPRA Paper 102937, University Library of Munich, Germany.
• , Stone Center & Bartels, Charlotte & Neumann, Dirk, 2020. "Redistribution and Insurance in Welfare States Around the World," SocArXiv 867s2, Center for Open Science.
• Flagmeier, Vanessa & Müller, Jens & Sureth, Caren, 2020. "When do firms highlight their effective tax rate?," arqus Discussion Papers in Quantitative Tax Research 259, arqus - Arbeitskreis Quantitative Steuerlehre.
• Blaufus, Kay & Chirvi, Malte & Huber, Hans-Peter & Maiterth, Ralf & Sureth-Slaone, Caren, 2020. "Tax misperception and its effects on decision making: A literature review," arqus Discussion Papers in Quantitative Tax Research 261, arqus - Arbeitskreis Quantitative Steuerlehre.
• Bjørneby, Marie & Markussen, Simen & Røed, Knut, 2020. "Does the Wealth Tax Kill Jobs?," IZA Discussion Papers 13766, Institute of Labor Economics (IZA).
• Tibor Hanappi & Ana Cinta González Cabral, 2020. "The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs: An analysis using forward-looking effective tax rates," OECD Taxation Working Papers 50, OECD Publishing.
• Kühne, Daniela, 2020. "Reaction to ambiguity as a signal for tax reporting aggressiveness: Evidence from German income tax return data," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe B-44-20, University of Passau, Faculty of Business and Economics.
• Diller, Markus & Kühne, Daniela, 2020. "Framing and loss aversion in tax reporting behavior: Evidence from German income tax return data," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe B-43-20, University of Passau, Faculty of Business and Economics.