NEP-PUB: Public Finance

Tax code complexity, tax advisor services and firm outcomes: Evidence from South Africa: Nadine Riedel; Franziska Sicking; Ida Zinke

Laffer Curves in Brazil: The Tax Evasion Effect: Frederico Alencar; Marcus Araripe; Marcelo Arbex; Marcio V. Correa

Drivers of New Business Creation in the OECD: The Role of Education and Taxation: António Afonso; M. Carmen Blanco-Arana; Ana J. Cisneros-Ruiz

Resource Allocation and Tariff Strategies: Rethinking VAT in the Context of Monopolistic Competition

Taxation and the Global Allocation of Intangibles: Jesse LaBelle; Fernando M. Martin; Ana Maria Santacreu

Optimal Climate Policy, Distortionary Taxation, and Public Debt: Rym Aloui; Hafedh Bouakez

"Does the Global Minimum Tax Restrain Tax Competition?": Yusuke Makino; Hikaru Ogawa

How to Summarize and Interpret Income Tax Schedules

Taxation, Compliance, and Clandestine Activities: Subhayu Bandyopadhyay; Sugata Marjit; Santiago Pinto; Marcel Thum

Golden Handcuffs or Silver Spurs? The Implications of Inheritance Taxes for Entrepreneurship: Yang Zhang; Ziang Qiu; Donghyun Park; Shu Tian

Minimum tax, Tax haven and Activity shifting: Jean Hindriks; Yukihiro Nishimura

Bargaining Over Taxes: Daniel Overbeck; Eliya Lungu

Asymmetric labor supply responses to tax rate reform: Experimental evidence: Pfeil, Katharina; Kasper, Matthias; Necker, Sarah; Feld, Lars P.

Effects of withholding value-added tax in Uganda

Tax Reform, Subsidies, and Labor Supply: Lessons from Türkiye: Silvia Domit; Yomna Gaafar; Duncan MacDonald; Ms. Carolina Osorio-Buitron

Taxing Corporate or Shareholder Income

Carbon taxation and precautionary savings

Robust Bounds on Optimal Tax Progressivity: Anmol Bhandari; Jaroslav Borovička; Yuki Yao

Location Matters: Insights from a Natural Field Experiment to Enhance Small Business Tax Compliance in Indonesia: Dong, Sarah; Satyadini, Agung; Sinning, Mathias

Are you willing to pay? War and citizen's readiness to pay tax: The case of Ukraine: Lesley-Ann Daniels; Frank Borge Wietzke

Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada: Lavecchia, Adam M.; Stutely, James

Deservingness of the rich, wealth taxation, and the paradox of inheritance: Baute, Sharon; Bellani, Luna; Hecht, Katharina

An economic analysis of joint tax audits: Dyck, Daniel; Kourouxous, Thomas; Lorenz, Johannes

Government Reputation in Ramsey Taxation: Georgy Lukyanov; Emin Ablyatifov

Carbon Pricing and Inequality: A Normative Perspective: Saki Bigio; Diego R. Känzig; Pablo Sánchez; Conor Walsh

Supplementary Commodity Taxes, Labor Tax on the Middle Class, and the Tax-mix

Vector Autoregressive Models for Tax Forecasting

Local Public Goods and Property Tax Compliance: Experimental Evidence from Street Pavement: Fernandez Sierra, Manuel; Gonzalez-Navarro, Marco; Quintana-Domeque, Climent

Takeovers and taxes: Estimates from a two-sided matching model: Kazuki Onji; Roger H. Gordon; Tue Gørgens

Tax Notches in the Lab: Disentangling Real and Evasion Responses: Michele Bernasconi; Irene Maria Buso; Anna Marenzi; Dino Rizzi