Report NEP-PUB-2025-01-20

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:

• Jacob Goldin & Sebastian Koehne & Nicholas Lawson, 2024. "Optimal Income Tax Deductions for Mixed Business and Personal Expenditures," NBER Working Papers 33270, National Bureau of Economic Research, Inc.
• Nicolas Ajzenman & Guillermo Cruces & Ricardo Perez-Truglia & Darío Tortarolo & Gonzalo Vazquez-Bare, 2024. "From Flat to Fair? The Effects of a Progressive Tax Reform," NBER Working Papers 33286, National Bureau of Economic Research, Inc.
• Felix J. Bierbrauer & Pierre C. Boyer & Andreas Peichl & Daniel Weishaar & Felix Bierbrauer, 2024. "Pareto-Improvements, Welfare Trade-Offs and the Taxation of Couples," CESifo Working Paper Series 11539, CESifo.
• Hjalte Fejerskov Boas & Mona Barake, 2024. "Enforcing Taxes on Cryptocurrencies," CEBI working paper series 24-21, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
• Damiani Genaro Martín, 2024. "Indirect tax evasion, shadow economy, and the Laffer curve: A theoretical approach," Asociación Argentina de Economía Política: Working Papers 4724, Asociación Argentina de Economía Política.
• Rolf Aaberge & Marco Francesconi & Jørgen Modalsli & Ola L. Vestad, 2024. "How Business Income Measures Affect Income Inequality and the Tax Burden," CESifo Working Paper Series 11496, CESifo.
• David R. Agrawal & Laura V. Zimmermann, 2024. "The Effects of Adopting a Value Added Tax on Firms," CESifo Working Paper Series 11469, CESifo.
• Bächli, Mirjam & Glitz, Albrecht, 2024. "Immigration, Inequality and Income Taxes," IZA Discussion Papers 17523, Institute of Labor Economics (IZA).
• Audrey Guo & Melanie Wallskog, 2024. "New Employer Payroll Taxes and Entrepreneurship," Upjohn Working Papers 24-410, W.E. Upjohn Institute for Employment Research.
• Geoffrey Gee & Jacob Goldin & Joseph Gray-Hancuch & Ithai Lurie & Vedant Vohra, 2024. "The Claiming of Children on U.S. Tax Returns," NBER Working Papers 33277, National Bureau of Economic Research, Inc.
• Shigeharu Okajima & Taro Shinoda & Yukihiko Funaki & Hiroko Okajima, 2025. "The Impact of Earmarked Taxes on Supply Curve Shifts: A Laboratory Experiment," Working Papers 2410, Waseda University, Faculty of Political Science and Economics.
• Anthony Chuo & Chad D. Cotti & Charles J. Courtemanche & Johanna Catherine Maclean & Erik T. Nesson & Joseph J. Sabia, 2025. "E-Cigarette Taxation and Queer Youth," NBER Working Papers 33326, National Bureau of Economic Research, Inc.
• Ali Enami & Nora Lustig, 2025. "Income Redistribution Around the Globe: Determinants and Mechanisms," Working Papers 680, ECINEQ, Society for the Study of Economic Inequality.
• Håkan Selin, 2024. "Taxing Dividends in a Dual Income Tax System - The Nordic Experience with the Income Splitting Rules," CESifo Working Paper Series 11491, CESifo.
• Syed Mainul Ahsan & Syed M. Ahsan, 2024. "Toward a Middle-Income Tax Structure: A Development Perspective with a Focus on Bangladesh," CESifo Working Paper Series 11484, CESifo.