Report NEP-PUB-2024-12-30

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:

• Aronsson, Thomas & Johansson-Stenman, Olof, 2024. "Income Taxation and Ability Rank," Umeå Economic Studies 1031, Umeå University, Department of Economics.
• James R. Hines Jr., 2024. "Evaluating Minimum Taxation," NBER Working Papers 33140, National Bureau of Economic Research, Inc.
• Kind, Hans Jarle & Schjelderup, Guttorm, 2024. "Taxation and Multi-Sided Platforms: A Review," Discussion Papers 2024/12, Norwegian School of Economics, Department of Business and Management Science.
• James Alm & Jay A. Soled & Kathleen DeLaney Thomas, 2024. "Tax Compliance, Social Norms, and Influencers," Working Papers 2413, Tulane University, Department of Economics.
• Felix J. Bierbrauer & Pierre C. Boyer & Andreas Peichl & Daniel Weishaar, 2024. "Pareto-Improvements, Welfare Trade-Offs and the Taxation of Couples," ECONtribute Discussion Papers Series 349, University of Bonn and University of Cologne, Germany.
• Isabel Micó-Millán, 2024. "Inheritance Tax Avoidance Through the Family Firm," Working Papers 2446, Banco de España.
• Anastasios G. Karantounias, 2024. "A general theory of tax-smoothing," School of Economics Discussion Papers 0524, School of Economics, University of Surrey.
• Eddy Zanoutene, "undated". "Mandatory or Voluntary? Optimal Public Good Funding," THEMA Working Papers 2024-12, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
• Junttila, Juho & Koivisto, Aliisa & Nivala, Annika, 2024. "Improving VAT Compliance by Switching Who Remits the Tax: Evidence from Construction Firms," Working Papers 170, VATT Institute for Economic Research.
• Alessandro Turrini & Julien Guigue & Áron Kiss & Alexander Leodolter & Kristine Van Herck & Frank Neher & Chrysa Leventi & Andrea Papini & Fidel Picos & Mattia Ricci & Federica Lanterna, 2024. "Tax Expenditures in the EU: Recent Trends and New Policy Challenges," European Economy - Discussion Papers 212, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
• Miguel Pecho & Stoyan E Markov & Philip R Wood & Ms. Rachel Auclair & Fernando Velayos, 2024. "Managing Tax Incentives in Developing Countries," IMF Technical Notes and Manuals 2024/007, International Monetary Fund.
• Christopher Mantzaris & Ajda Fov{s}ner, 2024. "Germany's Tax Revenue and its Total Administrative Cost," Papers 2411.12543, arXiv.org.
• DE POLI Silvia & ONRUBIA Jorge & PICOS Fidel, 2024. "Assortative mating in Spain: who marries whom, and how does it influence income and wealth inequality?," JRC Working Papers on Taxation & Structural Reforms 2024-12, Joint Research Centre.
• Luisito Bertinelli & Arnaud Bourgain & Seydi Ababacar Dieng, 2024. "Corporate taxation in Senegal: Reform and tax avoidance," DEM Discussion Paper Series 24-10, Department of Economics at the University of Luxembourg.