Report NEP-PUB-2025-01-13

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:

• Thomas Aronsson & Olof Johansson-Stenman, 2024. "Optimal Taxation and Other-Regarding Preferences," Graz Economics Papers 2024-22, University of Graz, Department of Economics.
• James Alm & Zehra Farooq, 2024. "Increasing Tax Collections by Local Governments in Developing Countries by Improving Tax Compliance," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper2406, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
• Anastasios G. Karantounias, 2024. "A general theory of tax-smoothing," Discussion Papers 2444, Centre for Macroeconomics (CFM).
• Herget, Anna & Riphahn, Regina T., 2024. "Phasing Out Payroll Tax Subsidies," IZA Discussion Papers 17587, Institute of Labor Economics (IZA).
• Enid Slack & Joan Youngman, 2024. "Property Taxes from the Ground Up," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper2410, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
• Vanessa Heinemann-Heile, 2024. "Using Machine Learning to Predict Firms’ Tax Perception," Working Papers Dissertations 128, Paderborn University, Faculty of Business Administration and Economics.
• Michał Brzeziński & Monika Kaczan, 2024. "Carbon taxes in Europe do not hurt the poor," Working Papers 2024-26, Faculty of Economic Sciences, University of Warsaw.
• Luis Ayala, 2024. "The Role of Tax-Benefit Systems in Reducing Income Instability in EU countries," JRC Research Reports JRC139510, Joint Research Centre.
• Anikó Bíró & Péter Elek & Dániel Prinz & László Sándor, 2024. "Tax evasion and the contribution-benefit link: the case of maternity benefits," IFS Working Papers W24/57, Institute for Fiscal Studies.
• François Vaillancourt, 2024. "Tax complexity and individual tax compliance costs of the personal income tax in Canada, 1985-2023: a synthesis," CIRANO Working Papers 2024s-13, CIRANO.
• Jodie Keane & Hazel Granger & Prachi Agarwal & Maximiliano Mendez-Parra, 2024. "Carbon pricing and taxation: A review of approaches and development implications," WIDER Working Paper Series wp-2024-85, World Institute for Development Economic Research (UNU-WIDER).
• Congressional Budget Office, 2024. "Options for Reducing the Deficit: 2025 to 2034," Reports 60557, Congressional Budget Office.
• Fadzayi Chingwere & Matthew Clance & Nicky Nicholls & Aimable Nsabimana & Eleni Yitbarek, 2024. "Donations and tax incentives: Evidence from South Africa," WIDER Working Paper Series wp-2024-72, World Institute for Development Economic Research (UNU-WIDER).
• Adjisse, Sossou & Blimpo, Moussa P. & Castañeda Dower, Paul, 2024. "Local Taxation and Development Finance in the DRC: A Comment on Balán et al. (2022)," I4R Discussion Paper Series 191, The Institute for Replication (I4R).
• Stanley L. Winer, 2024. "Reassignment and the Power to Tax in a Federal State: Canada, 1867-2024," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper2412, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
• Jaylson Jair da Silveira & Gilberto Tadeu Lima & Leonardo Barros Torres, 2025. "Persistence and Pervasiveness of Tax Evasion: An Evolutionary Analytical Framework," Working Papers, Department of Economics 2025_01, University of São Paulo (FEA-USP).
• Ciyata Coleman & Charles Hokayem & Sanghun (Eric) Kim & Ethan Krohn & Krishnan Patel & Dean Plueger, 2024. "CTC and ACTC Participation Results and IRS-Census Match Methodology, Tax Year 2020," Working Papers 24-76, Center for Economic Studies, U.S. Census Bureau.
• Ciyata Coleman & Charles Hokayem & Sanghun (Eric) Kim & Ethan Krohn & Krishnan Patel & Dean Plueger, 2024. "EITC Participation Results and IRS-Census Match Methodology, Tax Year 2021," Working Papers 24-75, Center for Economic Studies, U.S. Census Bureau.
• Bulut, Hamid & Samuel, Robin, 2024. "From Opposition to Opportunity: Enhancing the Acceptance of Carbon Taxes Through Effective Policy Design," SocArXiv fq4tn, Center for Open Science.
• Thomas Aronsson & Olof Johansson-Stenman, 2024. "Income Taxation and Ability Rank," Graz Economics Papers 2024-21, University of Graz, Department of Economics.