Tax Audits And Their Distortionary Effects

David Johannes Henning¹, Joseph Okello²

1: UCLA; 2: Ugandan Revenue Authority

Static and Dynamic Effects of Tax Audits on Corporate Tax Evasion, Indirect Tax Evasion, and Tax Non-Compliance

Zehra Farooq

Tulane University, Pakistan

Third Party Audit and Tax Compliance of Firms - Evidence from India

Keshav Choudhary¹, Bhanu Gupta²

1: Max Planck Institute for Tax Law and Public Finance, Germany; 2: Ashoka University, Sonepat, India

Exploring the Dosage Dynamics of Tax Audits: Evidence from Uganda

David Henning², Christos Kotsogiannis³, Jukka Pirttila¹, Luca Salvadori⁴

1: University of Helsinki, Finland; 2: UCLA; 3: University of Exeter; 4: Autonomous University of Barcelona

Taxing Corporate or Shareholder Income: A Sufficient-Statistics Approach

Kristoffer Berg^1,2,3

1: Trinity College, University of Cambridge; 2: Centre for Business Taxation, University of Oxford; 3: Norwegian Fiscal Studies, University of Oslo

Behavioural Responses To Tax Systems: Evidence From Costa Rica’s Corporate Tax Reform

Lucía Contreras¹, Jonathan Garita²

1: University of Manchester, United Kingdom; 2: Central Bank of Costa Rica, Costa Rica

Do Special Economic Zones Foster Economic Development? Evidence from South Africa

Matthew Amalitinga Abagna¹, Ronald Davies², Nadine Riedel³, Nora Strecker², Biniyam Gezahegn Worku²

1: Tax Justice Network; 2: University College Dublin, Ireland; 3: University of Münster

Distributed Profit Taxes: Theoretical Insights and Empirical Implications

Mitali Das¹, Ruud De Mooij², Shafik Hebous^3,5, Charles Vellutini⁴

1: International Monetary Fund IMF, United States of America; 2: International Monetary Fund IMF, United States of America; 3: International Monetary Fund IMF, United States of America; 4: International Monetary Fund IMF, United States of America; 5: CESifo

Decoding Local Public Finance: The Interplay Of The Legislature And The Executive

Alessandro Sovera

Tampere University, Finland

Outsourcing Fiscal Consolidation: Evidence From German Municipalities

Désirée I. Christofzik, Oliver Märtz

German University of Administrative Sciences Speyer, Germany

Public Debt Sustainability and Threshold Levels: A Federal Perspective

Renjith PS

Gulati Institute of Finance and Taxation (GIFT), India

Debt Issuance and Debt Limits: Exploring US Municipal Debt Policy

Thiess Buettner^1,2, Timm Schaerfke¹

1: FAU, Germany; 2: CESifo

(Un)Free Wills: A Statistical Analysis of Testator Preferences

Marius Brülhart, Laia Soler

University of Lausanne, Switzerland

Behavioral Responses to Inheritance Taxes: Evidence from Brazil

Gedeão Locks

DIW Berlin, Germany

House Price Booms and Social Mobility

Peter Levell¹, David Sturrock^1,2

1: Institute for Fiscal Studies, United Kingdom; 2: University College London

Earnings Responses to Sudden Wealth over the Life Cycle

Marius Brülhart¹, Aurélien Eyquem¹, Isabel Z. Martínez², Enrico Rubolino¹

1: University of Lausanne, Switzerland; 2: KOF Swiss Economic Institute at ETH Zurich, Switzerland

Public Infrastructure, Private Capital Formation and Growth in Tanzania

Vincent Leyaro

University of Dar es Salaam, Tanzania

Public Sector Infrastructure and Private Corporate Investment: An Empirical Analysis of the “Crowding –in” effects of fiscal policy in India

Venkat Hariharan Asha¹, Ajay Ojha¹, Lekha Chakraborty²

1: Ministry of Finance, Govt of India; 2: NIPFP, India

Can Public Infrastructure drive Regional Manufacturing Performance? Evidence from Indian States

Divya Kannan K R¹, Kiran Kumar Kakarlapudi²

1: Gulati Institute of Finance and Taxation affiliated to Cochin University of Science and Technology, India; 2: Gulati Institute of Finance and Taxation affiliated to Cochin University of Science and Technology, India

Spatial Misallocation of Complementary Infrastructure Investment: Evidence from Brazil

Fidel Pérez-Sebastián¹, Rafael Serrano-Quintero², Jevgenijs Steinbuks³

1: University of Alicante, Spain; 2: University of Barcelona, Spain; 3: The World Bank

Idiosyncratic Asset Return Risk and Portfolio Choice - When does Social Security lead to Crowding IN of Capital?

Raphael Abiry^1,2

1: Bank of England, United Kingdom; 2: Goethe University Frankfurt, Germany

The Effect Of Tax Uncertainty On Firm Decision-Making

Philipp Dörrenberg^1,2,3,4, Fabian Eble¹, Davud Rostam-Afschar^1,3,5, Maik Sattelmaier¹, Johannes Voget^1,4

1: University of Mannheim, Germany; 2: CESifo; 3: IZA; 4: ZEW; 5: GLO

Determinants of Effective Tax Rates for Indian Manufacturing: A Segregated Industry Level Analysis

R. Kavita Rao, Sk Md Azharuddin

National Institute of Public Finance and Policy (NIPFP), India

Subjective Survival Beliefs, Cognitive Skills and Investments in Risky Assets

Francesca Parodi

University of Milan, Italy

Public Finance In South Africa: Tax Compliance And Behavioural Responses To Tax Increases

Syden Mishi, Nomonde Tshabalala

Nelson Mandela University, South Africa

Can Tax Classes Build the Compliance Culture? Evidence from Randomized Survey Experiments in Cameroon

Guylaine Nouwoue N D Epse Tchakounte, Marc Ateba, Miguel Fonseca, Jannesquin Royer

University of Exeter, United Kingdom

Governance quality and Tax revenue mobilisation in Africa: Evidence from Micro-Level Data

Abdulfatai Adekunle Adedeji¹, Ayodotun Ayorinde², Omolola Mary Lipede³

1: Centre for the Study of Economies of Africa (CSEA), Nigeria; 2: Youth Impact; 3: University of Ibadan

On the Relationship Between Corruption Perception and Tax Morale: Does Natural Resource Abundance Matter?

Abdul Malik Iddrisu

Institute for Fiscal Studies, London, United Kingdom

How do Labels and Vouchers Shape Unconditional Cash Transfers? Experimental Evidence from Georgia.

Anastasia Terskaya¹, Jaime Millan², Miguel Angel Borrella²

1: University of Barcelona, Spain; 2: University of Navarra, Spain

Transfers or Subsidies? Comparing Mitigation Strategies for Energy Price Shocks in a Production Network Model

Natascha Hinterlang¹, Marius Jäger², Nikolai Stähler¹, Johannes Strobel¹

1: Deutsche Bundesbank, Germany; 2: Deutsche Bundesbank & Uni Freiburg, Germany

Cash Transfers and Women's Labour Supply: Evidence from the World's Largest Programme

Gabriel Leite Mariante

London School of Economics, United Kingdom

Childcare Subsidies, Working Mothers, and Children's Health in a Kenyan Informal Urban Settlement

Sonia Laszlo¹, Shelley Clark¹, Patricia Wekulo²

1: McGill University, Canada; 2: African Population Health Research Center

Estimating the Welfare Cost of Labor Supply Frictions

Katy Bergstrom¹, William Dodds¹, Nicholas Lacoste¹, Juan Rios²

1: Tulane University, United States of America; 2: Pontifical Catholic University of Rio de Janeiro

Automation and Demand for Labor Experimental Evidence from White Collar Jobs

Eduard Brüll¹, Samuel Mäurer², Davud Rostam-Afschar²

1: ZEW Leibniz Centre for European Economic Research; 2: University of Mannheim, Germany

Firms' Capital Intensity And Wage Responses To Tax Cuts: Theory And Evidence From The TCJA

Michael Irlacher^1,3, Peter Öhlinger¹, Florian Unger^2,3

1: Johannes Kepler University Linz, Austria; 2: University of Göttingen; 3: CESifo

Mitigating the Consequences of Job Loss in Low-Income Countries: Evidence from Ethiopia

Lukas Hensel¹, Girum Abebe², François Gerard³, Stefano Caria⁴

1: Peking University, China; 2: The World Bank; 3: University College London, United Kingdom; 4: University of Warwick, United Kingdom

Indebtedness is Injustice: Revisiting the Sovereign Debt- Inequality Nexus in East Africa

Kefa Maunda Simiyu^1,3,4,5, Fellah Wanjiru²

1: Economics Scholar Panel; 2: Kenya School of Law; 3: University of Nairobi; 4: The Continental Pot; 5: Economics Students Association of Kenya

International Tourism And Tax Revenue Mobilization In African Countries

Adama Ouedraogo¹, Yvan Arnold Tegui²

1: CERDI, University of Clermont Auvergne, France; 2: University of Perpignan Via Domitia (UPVD), CRESEM

Administrative Costs of Social Protection in Sub-Saharan Africa and Latin America: A Microsimulation Study

Jesse Lastunen, Anna Zasova, Pia Rattenhuber

UNU-WIDER, Finland

Place-based Policies and Household Wealth in Africa

Matthew Amalitinga Abagna¹, Cecília Hornok Hornok², Alina Mulyukova Mulyukova³

1: Tax Justice Network, Ghana; 2: Kiel Institute for the World Economy, Kiel Centre for Globalization, Germany; 3: Kiel Institute for the World Economy, University of Kiel, Germany

Property Prices and Information on Flood Risks

Greta Giulietta Fredriksson

Uppsala University, Sweden

Commuting Costs And Housing Prices

Jörg Claussen¹, David Jia-Hui Streich²

1: Ludwig Maximilian University, Munich; 2: Catholic University Eichstaett-Ingolstadt, Germany

Real Estate Developers in Politics: Their Impact On Housing Supply

Albert Solé-Ollé¹, Ghilzen Ouasbaa², Elisabet Viladecans¹

1: U. of Barcelona, Spain; 2: U. Pompeu Fabra

Property Taxation and Housing Supply

Stefanos Lagios¹, Georg Thunecke²

1: Technical University Munich; 2: Max Planck Institute for Tax Law and Public Finance, Germany

Leveling Playing Field: Analysis Of Firm-Level Responses To The Introduction Of Global Minimum Tax

Tomas Boukal¹, Petr Janský¹, Niels Johannesen², Miroslav Palanský^1,3

1: Charles University, Faculty of Social Sciences, Czech Republic; 2: Saïd Business School, Oxford University; 3: Tax Justice Network, London, United Kingdom

Investor Expectations For The Pillar 2 Global Minimum Tax

Dave Goyvaerts

Ghent University, Belgium

Tax Reform, Foreign Investment, and Minimum Tax

Camille Semelet^1,2,3

1: ifo institute; 2: LMU; 3: World Bank

Who Faces the Global Minimum Tax? Group Size, Profit Shifting, and Policy Thresholds

Jakob Miethe¹, Sarah Clifford², Camille Semelet³

1: University of Munich, Germany; 2: University of Oxford; 3: ifo institute

Exclusionary Government Rhetoric and Migration Intentions

Jan Gromadzki¹, Pawel Adrjan²

1: Vienna University of Economics and Business, Austria; 2: Indeed Hiring Lab

Migration Aspirations and Knowledge About Legal Migration Opportunities

Yogam Tchokni¹, Tobias Heidland², Jens Ruhose³, Bernd Beber⁴, Mame Mor Anta Syll⁶, Stefan Leopold⁵

1: DIW - German Institut for Economic Research, Germany; 2: Kiel Institute for the World Economy (IfW); 3: Kiel University; 4: RWI – Leibniz Institute for Economic Research; 5: Kiel University; 6: Université Gaston Berger

Incidence Of Place-Based Policies: The Case Of The Argentinean Patagonia

Luciana M. Galeano

University of Michigan, United States of America

What Drives Refugees’ Return After Conflict? Evidence From a Conjoint Experiment Among Ukrainian Refugees

Joop Adema, Lasha Chargaziia, Yvonne Giesing, Sarah Necker, Panu Poutvaara

ifo Institute and University of Munich, Germany

Avoidance Responses to Dual Income Taxation: Income Shifting through Owner-Controlled Corporations

Dirk Foremny, Darío Serrano-Puente

Universitat de Baqrcelona / IEB, Spain

Cashing Out and Moving On: The Taxation of Business Sales

David Gstrein^1,2

1: ifo Institute for Economic Research; 2: LMU Munich

The Impact of Succession Taxes on Family Firm Performance and Composition

Miko Hallikainen^1,2, Ella Mattinen^1,2

1: Tampere University, Finland; 2: Finnish Centre of Excellence in Tax Systems Research

Business Organization and Taxation of High-Income Professionals: Evidence from Canadian Doctors

Wojciech Kopczuk¹, Terry S. Moon², Michael Smart³

1: Columbia University, United States of America; 2: University of British Columbia, Canada; 3: University of Toronto, Canada

Inheritance Rules and Intergenerational Mobility: Evidence from France

Tommaso Giommoni¹, Gabriel Loumeau², Andreas Peichl^3,4, Pascal Zamorski^3,4

1: University of Amsterdam; 2: Vrije Universiteit Amsterdam; 3: ifo Institut; 4: University of Munich

How Do Wealth Transfers In Early Adulthood Affect Savings And Income Trajectories?

Arjan Lejour^1,2, Laurence O'Brien^3,4, Kate Smith^3,5, David Sturrock^3,4

1: Tilburg University; 2: CPB Netherlands Bureau for Economic Policy; 3: Institute for Fiscal Studies, United Kingdom; 4: University College London; 5: London School of Economics

The Impact of Childhood Neighborhoods on Intergenerational Mobility in Finland

Arttu Johannes Kauhanen

University of Helsinki, Finland

The Real Effects of Job Protection Legislation on Firm Performance -- Evidence From German Inheritance Tax

Philipp Doerrenberg, Richard Winter, Jan Zental

University of Mannheim, Germany

Decumulating Defined Contribution Pensions in Retirement: Evidence on Lump Sum Withdrawals in the United Kingdom

Jonathan Cribb, Heidi Karjalainen

Institute for Fiscal Studies, United Kingdom

Financial Incentives, Pension Claiming, And The Value Of Early Retirement Benefits

Gabriel Thomas Da Justa Lemos, Juan Rios, Gustavo Gonzaga

Pontifical Catholic University of Rio de Janeiro, Brazil

Closing the Gender Gap in Pensions? Pension Accrual for Unpaid Care Work and Household Behavior After Retirement

Qquillaccori García López

Norwegian School of Economics

Incentives for Early Retirement and Pension Reform

Kathleen McKiernan

Vanderbilt University, United States of America

Evaluating the Impact of Expanded Tax Credits on the Wellbeing of Puerto Rican Families

Jacob E Bastian

rutgers university, United States of America

Behavioural Effects of a Top Marginal Income Tax Rate Increase

Reetta Varjonen-Ollus

University of Helsinki, Finland

Assessing The Impact Of Personal Income Tax Reform In Kenya With Administrative Data: Behavioral Responses and Distributional Implications

David Garces Urzainqui¹, Jane Kanina², Josephine Mugure², Peter Fisker¹, Jacob Nato³

1: University of Copenhagen, Denmark; 2: Kenya Revenue Authority; 3: KIPPRA

Pareto-Improvements, Welfare Trade-Offs and the Taxation of Couples

Andreas Peichl, Felix Bierbrauer, Pierre Boyer, Daniel Weishaar

ifo Institute & LMU, Germany

The Role of Cash in Illegal Labor Market Practices: Evidence from Uruguay

Maximiliano Lauletta¹, Javier Feinmann², Marcelo Bergolo³

1: Federal Reserve Board, United States of America; 2: University of California Berkeley; 3: IECON-UDELAR

Bunching at Kink Points with Informal Economy: a Tax-Benefit Approach

Luciano Greco¹, Enlinson Mattos², Armando Barros³

1: University of Padua, Italy; 2: Sao Paulo School of Economics (EES; 3: Vancouver School of Economics

Minimum Wage and Tax Kink Effects in the Formal and Informal Sector in Zambia

Kwabena Adu-Ababio

UNU-WIDER, Finland

Formal Labor Market Dynamics in Developing Countries

Anne Brockmeyer¹, François Gerard², Gabriel Ulyssea², Linda Wu²

1: World Bank, United States of America; 2: University College London

Unclaimed Benefits: Non-Take-Up of German Means-Tested Benefits

Timo Meiendresch^1,2

1: Fraunhofer FIT, Germany; 2: University of Freiburg, Germany

Earnings Around Divorce: Gendered Responses and Economic Drivers Across Relative Earner Statuses

Elena Herold

ifo Institut & LMU Munich

Redistributive Effects of Consumption Tax and Income Tax: Evidence from Household Level Data

Takeshi Miyazaki, Liang Shuyi

Kyushu University, Japan

Predicting Behavioral Effects of Tax Policy by External Evidence

Snorre Skagseth¹, Zhiyang Jia¹, Thor O. Thoresen^1,2, Trine E. Vattø¹

1: Statistics Norway, Norway; 2: Norwegian Fiscal Studies (University of Oslo)

Tax Elasticity of Border Sales: A Meta-analysis

Dat Huynh, Anna Sokolova, Mehmet Serkan Tosun

University of Nevada, Reno, United States of America

Revenue Administration Capacity Requirements In The African Continental Free Trade Area: Evidence From West Africa

Abiodun Adewale Adegboye¹, Dotsevi Wolali Nyatefe², Francis Chinedu Ezeji²

1: Obafemi Awolowo University, Nigeria, Nigeria; 2: West African Tax Administration Forum

America First? The Macroeconomic Effects Of Punitive Tariffs

Anne Ernst¹, Natascha Hinterlang¹, Marius Jäger^1,2, Nikolai Stähler¹

1: Deutsche Bundesbank, Germany; 2: Albert-Ludwigs-University Freiburg, Germany

When Two Quarrel, The Third Rejoices: The Third-party Impact Of EU-Russia Trade Sanctions In South Africa

Lisa Scheckenhofer¹, Nora Strecker², Georg Thunecke³

1: Ifo Institute for Economic Research; 2: University College Dublin, Ireland; 3: Max Planck Institute for Tax Law and Public Finance

Targeted Corporate Tax Reforms And Anti-avoidance Regulations In The Forward-looking Effective Tax Rate Framework

Simon Loretz

Austrian Institute of Economic Resarch, Austria

Transfer Pricing Regulation and Risk Allocation within Multinational Firms

Katharina Nicolay¹, Julia Spix^1,2, Sophia Wickel^1,2

1: ZEW – Leibniz Centre for European Economic Research, Germany; 2: University of Mannheim

Do Transfer Pricing Arbitration Clauses Affect Direct Investment And The Pricing Of Intercompany Trade?

Matti Boie-Wegener, Form-Braz Annalena, Dr. Andreas Oestreicher

Georg-August-Universität Göttingen, Germany

Is the Elasticity of Taxable Income Mostly An Income Effect?

Michael Smart¹, Xavier Dufour², Pierre-Carl Michaud²

1: U of Toronto, Canada; 2: HEC Montreal, Canada

Optimal Policy Reforms

Juan Rios¹, Katy Bergstrom², William Dodds²

1: PUC Rio de Janeiro, Brazil; 2: Tulane University

Tax Reform and the Laffer Curve

Ana Gamarra Rondinel¹, James R. Hines Jr.², Jose F. Sanz-Sanz³

1: University of Melbourne; 2: University of Michigan and NBER; 3: Universidad Complutense de Madrid

Optimal Redistribution with Labor Supply Dependent Productivity

Eren Gürer², Alfons J. Weichenrieder¹

1: Goethe University Frankfurt, Germany; 2: Middle East Technical University

Tears in Haven? Evidence from South Africa on Multinational Tax Avoidance and the Effects of Anti-Profit Shifting Measures

Andreas Möller¹, Riedel Nadine², Valeria Merlo³, Georg Wamser³

1: University of Bonn, Germany; 2: University of Münster; 3: University of Tübingen

The Global Allocation of Extractive Windfalls

Ninon Moreau-Kastler^1,2, Alice Chiocchetti^1,2

1: Paris School of Economics, France; 2: EUTax Observatory

Detecting Profit Shifting in Administrative Data: A South African Perspective

Matthew Amalitinga Abagna¹, Ronald B Davies², Miroslav Palansk´³

1: Tax Justice Network, Ghana; 2: University College Dublin, Skatteforsk; 3: Tax Justice Network, Charles University Prague

Intended and Unintended Consequences of Anti-Avoidance Rules: Evidence from Uganda

Mazhar Waseem¹, Muhammad Bashir², Usama Jamal¹, Kyle McNabb³

1: University of Manchester, United Kingdom; 2: University of California, Berkeley; 3: World Bank

Taxing the Wealth of the Poor: Evidence from the Danish Old-Age Support Asset Test

Johan Sæverud¹, Niels Johannesen^1,2, Emmanuel Saez³

1: University of Copenhagen, Denmark; 2: University of Oxford; 3: University of California, Berkeley

The Global Distribution of Human and Nonhuman Wealth

Olle Hammar¹, Daniel Waldenström²

1: Linnaeus University, Sweden; 2: Research Institute of Industrial Economics (IFN), Sweden

Taxing Extreme Wealth of the Super-Rich

Miroslav Palanský^1,2, Alison Schultz², Jan Žalman¹

1: Charles University, Prague; 2: Tax Justice Network

Global Capital Flows and Inequality: A Dynamic Empirical Analysis Across Economies

Stefan Avdjiev¹, Tsvetana Spasova²

1: Bank for International Settlements (BIS); 2: University of Applied Sciences and Arts Northwestern Switzerland FHNW, Switzerland

Who Cares? Attitudes Towards Redistribution and Fiscal Austerity

Willem Sas¹, Mirko Moro¹, Sarah Brown², Alberto Montagnoli²

1: University of Stirling, United Kingdom; 2: University of Sheffield

Evaluating the Impact of Change in Macroeconomic Policies on Debt Sustainability Indicators: A Macroeconometric Approach

Prasanth Chalambetta¹, Gopakumar KU², Joseph TJ³

1: Vinayaka Missions' Research Foundation (Deemed to be University), India; 2: School of Liberal Arts, Indian Institute of Technology Jodhpur, Rajasthan, India; 3: Department of Economics, Central University of Kerala, India

Effect of IMF Austerity Programs on Voluntary Tax Compliance

David Chagoyen-Neumann¹, Denvil Duncan², Antonios Marios Koumpias³, Jorge Martinez-Vazquez⁴

1: University of Michigan; 2: Indiana University Bloomington; 3: University of Michigan-Dearborn; 4: Georgia State University

Tax Burden Shifts and Their Macroeconomic Implications: Insights from an Open Economy Overlapping Generations Model

Matthias Schön, Nikolai Stähler

Deutsche Bundesbank, Germany

Closing Pandora’s IP Box: The Impact of the Nexus Approach on Patent Shifting and Innovative Activity

Matti Boie-Wegener

University of Goettingen, Germany

Compliance Costs Of Corporate R&D Tax Incentives

Nico Marienfeld, Maximilian Todtenhaupt

Leibniz University Hannover - Institute of Public Finance, Germany

The Impact Of Innovation Tax Incentives On The Development Of Entrepreneurship: A Territorial Analysis

Agnieszka Kopańska, Anna Białek-Jaworska, Mateusz Kopyt, Emilia Pawlos

University of Warsaw, Poland

Are Tax Credits or a Patent Box More Cost Effective in Stimulating R&D?

Michael Devereux¹, Benjamin Lockwood²

1: Oxford University, United Kingdom; 2: University of Warwick

Electronic Services And Tax Compliance: Evidence From Medium And Small Businesses In Burkina Faso

Jule Kaini Tinta¹, Mouhamed Zerbo¹, Fabrizio Santoro², Awa Diouf²

1: CERDI, France; 2: International Centre for Tax and Development, UK

Digitalization Against Tax Evasion: Evidence on the Role of Company Size

Balint Van¹, Gabor Lovics², Csaba Toth G.³, Katalin Szoke⁴

1: ODI Global, Rwanda; 2: Hungarian Central Statistical Office; 3: HUN-REN Centre for Economic and Regional Studies; 4: Central Bank of Hungary

Enforcing The VAT Through Electronic Invoicing In Uganda

Adrienne Lees^2,3, Maria Emilia Jouste¹, Nicholas Musoke⁴, Joseph Okello⁴

1: UNU-WIDER; 2: Department of Economics, University of Sussex; 3: International Centre for Tax and Development, Institute of Development Studies; 4: Uganda Revenue Authority

Electronic Tax Filing, Compliance Costs And Tax Evasion: Evidence From Japanese Corporations

Yusuke Hoshiai¹, Shunichiro Bessho²

1: Mitsubishi Research Institute, Inc.; 2: Waseda University, Japan

Predistribution, Redistribution, and the Education of the Joneses

Thomas Aronsson¹, Olof Johansson-Stenman², Luca Micheletto³

1: Umeå University; 2: University of Gothenburg, Sweden; 3: University of Bocconi

Social Mobility and Higher Education in Brazil

Javier Feinmann, Roberto Hsu Rocha

University of California Berkeley, United States of America

The Long Term Effects of Rank in Elementary School: Evidence from Canada

Elizabeth Dhuey¹, Abigail Payne², Justin Smith³

1: University of Toronto, Canada; 2: University of Melbourne, Australia; 3: Wilfrid Laurier University, Canada

Education and Reproduction of Inequality: the Case of Greece

Georgia Kaplanoglou, Violetta Dalla, Dimitrios Pantazis

National and Kapodistrian University of Athens, Greece

Empowering Local Governments: Evidence from Rural Land Tax Decentralization

Pedro Henrique Cavalcanti¹, Renata Motta Cafe²

1: Fundação Getulio Vargas, Brazil; 2: Inter-American Development Bank & Fundação Getulio Vargas, Brazil

Balancing the Books: Empirical Evidence on Fiscal Reactions to Equalization Transfers from Swiss Cantons

Martin Mosler, Lukas Mair, Christoph Schaltegger

Institute for Swiss Economic Policy at the University of Lucerne, Switzerland

Optimal Rollover Policy with Multi-Period Budgets

Julian Koller

ETH Zürich, Switzerland

The Impact of Accrual Accounting on the Cost Efficiency of Municipally Controlled Enterprises: Evidence from the Japanese Municipal Sewerage System

Akinobu Ogawa¹, Haruo Kondoh²

1: Niigata University, Japan; 2: Seinan Gakuin University, Japan

Does Birthright Citizenship Impact Juvenile Crime?

Leander Andres¹, Stefan Bauernschuster^2,3,4, Helmut Rainer^1,4,5, Simone Schüller^3,4,6,7

1: ifo Institute & LMU, Germany; 2: University of Passau, Germany; 3: IZA, Institute for the Study of Labor, Bonn, Germany; 4: CESifo, Munich, Germany; 5: University of Munich (LMU), Germany; 6: German Youth Institute (DJI), Germany; 7: FBK-IRVAPP, Trento, Italy

Violation And Enforcement Of Labor Regulations: Evidence From Mexican Firm Inspections

Agustina Colonna¹, Jorge Pérez Pérez², Lukas Rodrian¹

1: University of Zürich, Switzerland; 2: Banco de México

Should Criminal Fines Be Income-Dependent? Theory, And Evidence From Finnish Speeding Fines

Aaron James Payne¹, Martti Kaila²

1: The Wharton School at the University of Pennsylvania, United States of America; 2: Adam Smith Business School at the University of Glasgow

On The Deep Root of Fiscal Capacity: The Role of Statehood Experience

Bernard Clery Nomo Beyala

University of Yaounde 2, Cameroon

Transition of Sub-National Fiscal Multiplier across Structural Characteristics - Evidence from Indian States

Mahima Gupta, Amlendu Dubey

I.I.T DELHI, India

Women in Government and Pro-poor Growth in East Africa

Kefa Maunda Simiyu^1,3,4,5, Fellah Wanjiru²

1: Economics Scholar Panel; 2: Kenya School of Law; 3: University of Nairobi; 4: Economics Students Association of Kenya; 5: The Continental Pot

Understanding Fiscal Capacity In Africa: How Societal Institutions Drive Tax Performance?

Abiodun Adewale Adegboye

Obafemi Awolowo University, Nigeria, Nigeria

A – Potentially Positive – Welfare Assessment of the Global Minimum Tax

Lidia Brun¹, Jonathan Pycroft¹, Daniel Stöhlker¹, Maarten van ’t Riet²

1: European Commission, Spain; 2: CPB, Netherlands

The Digital Service Tax and Multisided Platforms

Hans Jarle Kind², Dirk Schindler¹, Guttorm Schjelderup²

1: Erasmus University Rotterdam, Netherlands, The; 2: NHH Norwegian School of Economics

Developing Countries, Tax Treaty Shopping And The Global Minimum Tax

Maarten Van T Riet, Arjan Lejour

CPB Netherlands Bureau for Economic Policy Analysis, Netherlands, The

Will The Global Minimum Tax Hurt Developing Countries?

Andreas Haufler¹, Hirofumi Okoshi², Dirk Schindler³

1: LMU Munich, Germany; 2: Okayama University, Japan; 3: Erasmus University Rotterdam, Netherlands

Free to Roam, Hard to Tax? Assessing the Tax Implications of Digital Nomad Visas in the EU

Hannah Gundert^1,2, Julia Spix^1,2

1: ZEW Mannheim, Germany; 2: University of Mannheim

Pensioners Without Borders: Agglomeration and the Migration Response to Taxation

Salla Mari Annika Kalin^1,2, Antoine Levy³, Mathilde Muñoz⁴

1: University Of Helsinki, Finland; 2: The Labour Institute for Economic Research; 3: UC Berkeley Haas; 4: UC Berkeley

Is Income Tax Evasion Always a Choice? Impact of Firm and Labor Competition on Workers' Tax Evasion

Akhil Goyal^1,2, Tridip Ray¹

1: Indian Statistical Institute, Delhi; 2: Reserve Bank of India, India

Golden Visas and Real Estate Markets

Dirk Foremny¹, Zhengming Li², Clara Martínez-Toledano², Mariona Segú³

1: Universitat de Barcelona / IEB, Spain; 2: Imperial College London; 3: CY Cergy Paris Université

How Much Does Responsibility Matter in Fairness Measurement?

Laurence Jacquet¹, Zhiyang Jia², Thor O. Thoresen³

1: CY Cergy Paris Universite and THEMA; 2: Statistics Norway; 3: Statistics Norway and Norwegian Fiscal Studies, the Department of Economics, University of Oslo

The Nordic model. Still the same?

Heikki Matias Palviainen¹, Markus Jäntti², Jani-Petri Laamanen³

1: Tampere University, Finland; 2: Stockholm University, Sweden; 3: Tampere University, Finland

A Brief History of Income

Conor Clarke¹, Edward Fox², Wojciech Kopczuk³

1: Washington University in St. Louis, United States of America; 2: University of Michigan; 3: Columbia University

Taxing Identity

Joel Slemrod

University of Michigan, United States of America

Accountability and Long Term Investments: Evidence from Reducing Mayor’s Tenure Length

Jan Kemper

ZEW/ University of Mannheim, Germany

Autonomy and Accountability: Strategic Behavior of German State Leaders During the COVID-19 Pandemic

Salvatore Barbaro, Reyn van Ewijk, Julia Maria Rode

Johannes-Gutenberg University Mainz, Germany

Participation, Legitimacy And Fiscal Capacity In Weak States: Evidence From Participatory Budgeting

Niccolò Francesco Meriggi¹, Kevin Grieco², Julian Michel², Abou Bakarr Kamara³, Wilson Prichard⁴

1: University of Oxford, United Kingdom; 2: University of California Los Angeles, USA; 3: International Growth Centre, Sierra Leone; 4: University of Toronto, Canada

Partisan Alignment And The Allocation Of Intergovernmental Grants

Linda Gonçalves Veiga, Francisco José Veiga

University of Minho, Portugal

Trusts and International Wealth Management. Direct and Indirect Ownership of Real Estate in Britain.

Amelie Grosenick, Jakob Miethe

LMU Munich, Germany

The Political Costs of Taxation

Eva Davoine¹, Joseph Enguehard², Igor Kolesnikov¹

1: UC Berkeley, United States of America; 2: ENS de Lyon & University of Bologna

A Tax-Data Based Analysis of High-Income Earners and the Optimal Income Tax in Japan

Shigeki Kunieda

Chuo University

Hide-Seek-Hide? The Effects of Financial Secrecy on Cross-Border Financial Assets

Petr Janský¹, Tereza Palanská¹, Miroslav Palanský^1,2

1: Charles University, Prague; Czechia; 2: Tax Justice Network

Rewarding Nominal Growth: Unintended Impacts of Tax Cuts in Iran

Mohammad Javad Dashtimanesh, Mohammad Vesal

Sharif University of Technology, Iran, Islamic Republic of

Musgravian Public Sector Performance in Sub-Saharan Africa: The Role of Government Size

Franky Brice Kogueda Afia, Honoré Bidiasse, Laurent-Fabrice Ambassa

University of Douala, Cameroon

Financial Intermediation and Economic Growth in North Africa: Testing for Granger Causality

Ikraan Hassan², Khali Mohamed², Klaas Staal^1,2

1: Mainz University, Germany; 2: Karlstad University, Sweden

The Term Structure of Interest Rates in India: Analysing the Post-Pandemic Monetary Policy Stance

Prasanth Chalambetta¹, Lekha Chakraborty², Nehla Shihab²

1: Vinayaka Missions' School of Economics and Public Policy, Vinayaka Missions' Research Foundation (DU), India.; 2: National Institute of Public Finance and Policy, New Delhi, India.

Size-Based Policies and Firm Growth: Evidence from Pakistan

Mazhar Waseem¹, Muhammad Bashir², Zehra Farooq³, Usama Jamal¹

1: University of Manchester, United Kingdom; 2: University of California, Berkeley; 3: Tulane University

Tax Payments Or Tax Processes? Firm Responses To A VAT Registration Threshold In India

Ross James Warwick¹, Tushar Nandi²

1: International Monetary Fund, United States of America; 2: IISER Kolkata, India

How Do Businesses Bunch? Evidence on SMEs Using Novel German Administrative Tax Data

Tobias Kreuz^1,2, Alexandre Gnaedinger^1,2

1: ZEW Mannheim, Germany; 2: University of Mannheim

Firm Networks and Tax Compliance: Experimental Evidence from Uganda

Miguel Almunia¹, David J. Henning², Justine Knebelmann³, Dorothy Nakyambadde⁴, Lin Tian⁵

1: CUNEF Universidad, Spain; 2: UCLA, USA; 3: Sciences Po, France; 4: Uganda Revenue Authority, Uganda; 5: INSEAD, Singapore

Balancing Federalism: The Impact of Decentralizing School Decision Making

Eric A. Hanushek¹, Patricia Saenz-Armstrong², Alejandra Salazar³

1: Stanford University, United States of America; 2: WGU Craft, United States of America; 3: American Institutes for Research, United States of America

The Short- and Long-run Effects of Paying Disadvantaged Teenagers to Go to School

Jack Britton^1,2, Nick Ridpath¹, Carmen Villa^1,3, Ben Waltmann¹

1: Institute for Fiscal Studies, United Kingdom; 2: University of York; 3: University of Warwick

The Education Gambit: Chess, Cognitive Skills, And A Natural Experiment In Armenia

Mikayel Tovmasyan

Catholic Unversity Eichsaett-Ingolstadt, Germany

To Enrol or Not to Enrol in University: The Role of Universities in a Context of Government Regulation, Income Contingent Loans, and Variable Tuition Rates

Katherine Cuff², Ana Gamarra Rondinel¹, A. Abigail Payne¹

1: University of Melbourne, Australia; 2: Mcmaster University, Canada

‘Not Without My Friends’: Partisanship and Intermunicipal Cooperation

Albert Solé-Ollé¹, Jaume Magre², Toni Rodón³

1: U. of Barcelona, Spain; 2: New York U., US; 3: U. Pompeu Fabra, Spain

When Integration Backfires: Examining The Effects Of Inter-Municipal Cooperation On Local Housing Markets

Alessandro Sovera

Tampere University, Finland

Analysis Of Public Sector Borrowing Requirements Of Select Indian States: Issues And Challenges

Manish Gupta¹, Sk Md Azharuddin², Malvika Mahesh³

1: National Institute of Public Finance and Policy, India; 2: National Institute of Public Finance and Policy, India; 3: National Institute of Public Finance and Policy, India

How Treasurers Reputation influence Local Government Finance?

Agnieszka Kopańska

University of Warsaw, Poland

Does It Matter That Carbon Taxes Are Regressive?

Ashley Craig², Thomas Lloyd¹, Dylan Moore³

1: University of Michigan; 2: Australian National University; 3: University of Hawai’i

Assessing The Impact Of Carbon Taxation On Innovation: A Computable General Equilibrium Analysis For Belgium

Ilias Matterne, Annelies Roggeman, Isabelle Verleyen

Ghent University, Belgium

How Do Sub-Saharan African Countries Tax Fuel And Vehicles? Evidence From A New Database

Vedanth Nair

Institute for Fiscal Studies, United Kingdom

Decreasing Emissions by Increasing Energy Access? Evidence from a Randomized Field Experiment on Off-Grid Solar Lights

Adina Rom¹, Dina Pomeranz², Isabel Günther¹

1: ETH Zurich; 2: University of Zurich

Fuelling The Green Transition - The Direct And Indirect Effects Of Fuel Subsidy Reforms In The Andean Region

Pia Rattenhuber¹, H. Xavier Jara², David Rodriguez³, Johana Silva³

1: UNU-WIDER, Finland; 2: International Inequalities Institute, London School of Economics, London, UK; 3: Facultad de Economía, Universidad Externado de Colombia, Bogotá, Colombia

The Economics of Sovereign Parametric Insurance in Low and Middle Income Countries

Michael R Carter^1,2,3, Marcos Martinez-Sugastti¹

1: University of California, Davis, United States of America; 2: NBER; 3: University of Cape Town

The Impact of the Net-Zero Transition on UK Productivity: A Conceptual Framework and New Evidence

Raphael Abiry^1,2, Maren Freomel¹, Philip Schnattinger¹, Prachi Srivastava³, Ivan Yotzov¹

1: Bank of England, United Kingdom; 2: Goethe University Frankfurt, Germany; 3: University College Dublin, Ireland

Economic Principles for Integrating Adaptation to Climate Change into Fiscal Policy

Matthieu Bellon, Emanuele Massetti

International Monetary Fund, United States of America

Matching Tax Returns and Financial Statement Data to Measure Income Shifting

Harald Amberger, Ruby Doeleman, Stefanie Pendl

WU Vienna University of Economics and Business

Local Tax Havens

Johannes Kochems

University of Cologne, Germany

The Three Body Problem: Ecuador’s Tax On Tax Haven Ownership

Pierre Jean Bachas¹, Jakob Brounstein², Alex Bajaña³

1: World Bank; 2: Institute for Fiscal Studies; 3: Servicio Renta Interna Ecuador

Identifying Profit Shifting from Administrative Data

Gerald Agaba², Ron Davies^1,4,5, Kyle McNabb³, Miroslav Palanský^5,6

1: University College Dublin, Ireland; 2: Uganda Revenue Authority; 3: ODI, London; Center for Tax Analysis in Developing Countries; 4: Skatteforsk; 5: Tax Justice Network; 6: Charles University

On the Prevalence of Condorcet's Paradox

Salvatore Barbaro¹, Anna-Sophie Kurella²

1: Johannes-Gutenberg University Mainz, Germany; 2: University of Mannheim, Germany

Charitable Giving with Search Frictions

Ross David Hickey

University of British Columbia Okanagan, Canada

Tax and Outcomes on Betting: Directing Pro-Poor Policy in Nairobi, Kenya

Beatrice Mbinya

University of Cape Town

Balancing the Books and Morale: The Impact of Pay Systems and Job Rotation on Worker Turnover

Erika Deserranno¹, Julia Salmi², Miri Stryjan³, Lame Ungwang⁴

1: Bocconi University, Italy, Northwestern University; 2: University of Copenhagen; 3: Aalto University School of Business; 4: ISDC

Optimal Tax Administration and Redistributive Policy

Sebastian Castillo Ramos, Jukka Pirttila

University of Helsinki, Finland

Payments Under the Table: Tax Distortions and Optimal Taxation

Ana Franco

University of Michigan, United States of America

Optimal Taxation with Non-Filers & Imperfect Takeup

Dylan Moore

University of Hawaiʻi at Mānoa, United States of America

Optimal Enforcement of Redistributive Taxation

Claus Thustrup Kreiner

University of Copenhagen, Denmark

Tax Revenue and Growth in Africa

Elina Berghäll

VATT Institute for Economic Research, Finland

Real Asset Market Incompleteness and Tax Policy

Hyejeong SIM

National Assembly Budget Office, Korea, Republic of (South Korea)

Fiscal Deficit Under the Fiscal Rule Regime in India: The Role of Disinvestment of PSEs

Aneesh K A, Susmita Kalyani

CHRIST University, India

Reconciling Tax Buoyancy and Tax Capacity

Andrey Timofeev

Georgia State University, United States of America

Economies of Scope, Economies of Scale and Local Government: Evidence from the Boundary Reform of Local Governments

Takeshi Miyazaki

Kyushu University, Japan

Can Sub-National Climate Finance Mitigate Climate Driven Risks? Accounting For AI Preparedness, Gender Budgeting And Methodological Heterogeneities

Atrayee Choudhury

National Institute of Public Finance and Policy, India

Balancing Authority: Property Owners’ Perspectives On Local And Traditional Roles In Property Taxation In Zambia

Nicolas Orgeira Pillai

University of Sussex, International Centre for Tax and Development

Access to Loans and Local Development: Evidence from Brazilian Municipalities

Renata Motta Cafe

Inter-American Development Bank, Fundação Getulio Vargas

Spatial Inequality and Informality in Kenya’s Firm Network

Benard Kipyegon Kirui¹, Verena Wiedemann²

1: Privatization Commission, Kenya; 2: International Finance Corporation (World Bank Group)

Lying to the Taxman or Accepting a Helping Hand ? Evidence from a Novel Experiment on SMEs in Tanzania

Revocatus Washington Paul¹, Ephraim Mdee², Massaga Fimbo², Jonathan Karver³, Christopher Hoy³, Zain Chaudhry³

1: World Bank, Tanzania; 2: Tanzania Revenue Authority; 3: World Bank

Trade-offs in the Design of Simplified Tax Regimes in Low Capacity Settings

Christopher Alexander Hoy¹, Thiago Scott¹, Alex Oguso², Ruggero Doino¹, Anna Custers³, Jonathan George Karver¹, Daniel Zalo², Nicolas Orgeira Pillai⁴

1: World Bank, United States of America; 2: Kenya Revenue Authority, Kenya; 3: Amsterdam University of Applied Sciences; 4: International Centre for Tax and Development

Exploring Gender Disparities in Rwanda’s Presumptive Tax System

Dario Tortarolo, Hitomi Komatsu, Amadeus Malisa, Mahvish Shaukat

World Bank

Extending Working Life: The Effects Of Retirement Age Reform On Employment Participation And Health Trajectories

Tero Kuusi¹, Pekka Martikainen², Olli Ropponen¹, Tarmo Valkonen¹

1: Etla Economic Research, Finland; 2: University of Helsinki, Finland

Shifting Sweetness: Impacts of South Africa’s Health Promotion Levy on Sugar-Sweetened Beverages

Tim Cejka¹, Marlies Piek², Mazhar Waseem³

1: UC Berkeley; 2: National Treasury of South Africa; 3: University of Manchester

Long-Run Effects of Food Assistance: Evidence from the Food Stamp Program and Administrative Data

Marianne Bitler¹, Theodore Figinski²

1: UC Davis, United States of America; 2: Treasury Department, US Government

Effects of Childhood Cancer on Siblings

Thomas Crol¹, Eva Mörk¹, Gerard van den Berg²

1: Uppsala University, Sweden; 2: University of Groningen

Economic Conditions And Far-Right Support: Places Or People?

Thomas Rieger¹, Charlotte Bartels²

1: DIW Berlin / FU Berlin, Germany; 2: University of Leipzig, Germany

Roads to Fascism? State Capacity and the Spread of Political Violence

Tommaso Celani¹, Luca Vittorio Angelo Colombo², Michele Magnani³, Massimiliano Onorato³

1: European Central Bank; 2: Università Cattolica del Sacro Cuore, Italy; 3: Università degli Studi di Bologna

Political Instability in Africa and Commodity Price Volatility

Steve kevin Ngangni, Georges Dieudonne Mbondo

University of Douala, Cameroon

Electoral Incentives to Obtain EU Grants

Francisco José Veiga¹, Linda Gonçalves Veiga¹, Otto Swank²

1: Universidade do Minho, Braga, Portugal; 2: Erasmus School of Economics, Rotterdam, The Netherlands

The Interpersonal Side Of Tax Compliance: Interactions Between Taxpayers And Tax Officials In Rwanda

Giulia Mascagni¹, Celeste Scarpini¹, Denis Mukama², Fabrizio Santoro¹, Naphtal Hakizimana²

1: International Centre for Tax and Development; 2: Rwanda Revenue Authority

Property Tax Compliance in Tanzania: Can Nudges Help?

Fredrick Manang

University of Dodoma (UDOM), Tanzania

What Impacts Do Tax Agents Have on Taxpayers’ Compliance in Uganda? Evidence from Tax Administrative Data

Giovanni Occhiali¹, Fredrick Kalyango²

1: Institute of Development Studies, United Kingdom; 2: Uganda Revenue Authority, Uganda

Treat - Remind - Repeat! A Natural Field Experiment in a Tax Amnesty Context

Gayline Migide Vuluku¹, Christian Bauer¹, Erich Kirchler²

1: Vienna University of Economics and Business, Austria; 2: University of Vienna, Austria

Policy Competition in a Spatial Economy

David Agrawal², Tidiane Ly³, Raphael Parchet¹

1: Università della Svizzera italiana, Switzerland; 2: University of California, Irvine; 3: University of Syracuse

Market Power in the Middle East

Ahmed Khaled Yassin Tohamy¹, Yevgeniya Korniyenko², Weining Xin²

1: University of Oxford, United Kingdom; 2: International Monetary Fund

Tax Competition, Labor Market Imperfections, And The Specification Of Congestion

Johannes Pauser

University of Applied Sciences Erfurt, Germany

Local Policy Misperceptions and Investment: Experimental Evidence from Firm Decision Makers

Sebastian Blesse¹, Florian Buhlmann², Philipp Heil³, Davud Rostam-Afschar⁴

1: Leipzig University; 2: ZEW – Leibniz Centre for European Economic Research; 3: LMU Munich; 4: University of Mannheim, Germany

Public Sector Capacities to Address Macro-Critical Concerns for Water Resilience

Emanuele Massetti, Junko Mochizuki, Suphachol Suphachalasai, Christine Richmond, Dora Benedek

International Monetary Fund, United States of America

Welfare Economic Analysis of Climate Change and Drought in Eastern Ethiopia

Bart Defloor, Haileyesus Girma Birhane

Ghent University, Belgium

Raindrop in the Drought? Vulnerability to Climate Shocks and the Role of Social Protection in Zambia

Anna Zasova¹, Katrin Gasior², Pia Rattenhuber¹, Adnan Shahir^3,1

1: UNU-WIDER, Finland; 2: Southern African Social Policy Research Insights, UK; 3: University of Bologna

Regulations, Public Goods, and Firm Adaptation: Evidence from Environmental Water Policy in China

Juan Carlos Suarez Serrato

Stanford GSB, United States of America

The Effect of Global Anti-Tax Avoidance Efforts on Sub-National Profit Shifting

Johannes J. Gaul^1,2, Inga Schulz¹

1: Universität Mannheim, Germany; 2: ZEW, Germany

Global Minimum Tax and Profit Shifting

Tomas Boukal¹, Petr Janský¹, Miroslav Palanský^1,2

1: Charles University, Faculty of Social Sciences, Czech Republic; 2: Tax Justice Network, London, United Kingdom

Global Minimum Tax: a stress test for Banks?

Alessandro Chiari

CORPTAX, Charles University

The Subject-to-Tax Rule in East Africa: Is It Worth It?

Antonia Strachey

FCDO, Rwanda

Improving VAT Compliance by Incentivizing Customers: Evidence from Tanzania

Kanuda Buluba¹, Odd-Helge Fjeldstad^2,4, Osama Moeed Nawab³, Ingrid Hoem Sjursen², Vincent Somville^2,3

1: Tanzania Revenue Authority; 2: Chr. Michelsen Institute; 3: Norwegian School of Economics; 4: AfricanTax Institute, University of Pretoria

Beyond The Tax Bill: Measuring Tax Compliance Costs For Ugandan Firms

Adrienne Forder Lees^1,2

1: Institute of Development Studies, United Kingdom; 2: University of Sussex, United Kingdom

Climate Shocks and Economic Resilience: Evidence from Zambia’s Formal Sector

Rodrigo Oliveira¹, Kwabena Adu-Ababio¹, Evaristo Mwale²

1: UNU-WIDER, Finland; 2: Zambia Revenue Authority

Mapping VAT Non-Compliance in Rwanda

Amina Ebrahim¹, Umuhire Grace Ingabire², John Karangwa²

1: UNU-WIDER; 2: Rwanda Revenue Authority

Taxing Mobile Money: Theory and Evidence

Michael Barczay¹, Shafik Hebous², Fayçal Sawadogo², Jean-Francois Wen²

1: European University Institute, Florence, Italy; 2: International Monetary Fund, Washington DC, United States of America

Enforcing Taxes on Cryptocurrencies

Hjalte Fejerskov Boas¹, Mona Barake²

1: University of Copenhagen; 2: Skatteforsk, NMBU

Cashless Tax Systems: Voluntary vs. Mandated Digital Payments in Eswatini

Fabrizio Santoro¹, Phindile Masuku², Tanele Magongo²

1: Institute of Development Studies, United Kingdom; 2: Eswatini Revenue Service

Tax Salience: Experimental Evidence from Tanzania

Jasmin Vietz¹, Odd-Helge Fjeldstad^2,3, Sunniva Nygard Ingholm², Lucas Katera⁴, Emil Løstegard², Ingrid Hoem Sjursen², Vincent Somville^2,5

1: University of Hohenheim, Germany; 2: Chr. Michelsen Institute; 3: African Tax Insitute, University of Pretoria; 4: REPOA; 5: Norwegian School of Economics

Labor Market Reforms in Open Economies: Current Account Dynamics and Consumer Heterogeneity

Brigitte Hochmuth¹, Stephane Moyen², Felix Schröter³, Nikolai Stähler²

1: University of Vienna, CEPR; 2: Deutsche Bundesbank, Germany; 3: Institute for Advanced Studies (IHS), Vienna

Efficiency Analysis of Public Expenditure in India: A Sub-National Study

Gopika G¹, Kiran Kumar Kakarlapudi²

1: Gulati Institute of Finance and Taxation (GIFT) affiliated with Cochin University of Science and Technology (CUSAT); 2: Gulati Institute of Finance and Taxation (GIFT) affiliated with Cochin University of Science and Technology (CUSAT)

Fiscal Exchange and Tax Compliance: Strengthening the Social Contract Under Low State Capacity

Laura Montenbruck

Stockholm University, Sweden

How Large Is the Government?

James R. Hines Jr.

University of Michigan, United States of America

Loss of Marital Gains from the Division of Labor and Divorce: Evidence from a Pension Reform in Japan

Junya Hamaaki¹, Yoshitomo Ogawa²

1: Hosei University, Japan; 2: Kwansei Gakuin University, Japan

Labor Market Sorting and Public Pensions in Developing Countries

Han Gao², Kathleen McKiernan¹

1: Vanderbilt University, United States of America; 2: University of New South Wales, Australia

Pension Participations and Health-Related Behaviors: Evidence from Mongolia

Tomoaki Tanaka^1,2,3

1: Queen Mary University of London, UK; 2: The University of Tokyo, UK; 3: Japan International Cooperation Agency (JICA), Japan

Public Pension Reforms and Disability Benefit Uptake – Evidence from the UK’s Early Retirement Age Increase

Jonathan Cribb, Heidi Karjalainen

Institute for Fiscal Studies, United Kingdom

Populism and Narratives of Social Mobility

Lorenz Meister^1,2

1: DIW Berlin, Germany; 2: Freie Universität Berlin

Political Polarization, Wage Inequality and Preferences for Redistribution

Christopher Alexander Hoy

World Bank, United States of America

The Impact of the 2021 Expanded Child Tax Credit on U.S. Consumer Sentiment

Jacob E Bastian

rutgers university, United States of America

Does Information about Tax Shifting Shift Tax Preferences?

Sarah Necker, Lisa Windsteiger, Fabian Böhme

ifo institute, Germany

Aging and the Housing Market

Majken Alexandra Stenberg

Uppsala University, Sweden

Fertility Rate and Intergovernment Fiscal Policy in Korea

Hyun-A Kim

Korea Institute of Public Finance, Korea, Republic of (South Korea)

Population Ageing And Its Impact On Public Expenditure, A Study Of Indian States.

Ashkar K

Gulati Institute of Finance and Taxation, affiliated to Cochin University of Science and Technology, India

Family Structure, Population Change and Long-run Growth

Atsue Mizushima^1,2, Junichi Itaya³, Kazuo Mino⁴

1: Osaka University of Economics, Japan; 2: Osaka University, Japan; 3: Hokuei Gakuen University, Japan; 4: Kyoto University, Japan

Public R&D Spillovers and Productivity Growth

Arnaud Dyevre

Massachusetts Institute of Technology, United States of America

Taxes And The Global Spillovers Of AI Investments

Emilia Gschossmann¹, Marcel Olbert²

1: University of Mannheim, Germany; 2: London Business School, United Kingdom

Bayesian Analysis of Public Investment Distortion in Cameroon

Marius Bendoma¹, Cyrille Essomba Messiné², Franky Brice Afia Kogueda²

1: University of Douala, Higher School of Economic and Mangement (ESSEC), Cameroon; 2: University of Douala, Faculty of Economic Sciences and Applied Management (FSGA), Cameroon

Private Capital Markets and Inequality

Clara Martínez-Toledano¹, Ararat Gocmen², Vrinda Mittal³

1: Imperial College London, United Kingdom; 2: University College London; 3: University of North Carolina

The Impact of E-filing on Corporate Income Tax Compliance: Administrative Panel Data Evidence from Ethiopia

Seid Yimam Mohamed

International Centre for Tax and Development (ICTD), and University of Sussex

Tax Code Complexity, Tax Advisor Services and Firm Outcomes: Evidence from South Africa

Nadine Riedel, Franziska Sicking, Ida Zinke

University of Muenster, Germany

Does Simplification Increase Firms’ Compliance With VAT? Evidence From The Cross-Border E-Commerce Sector

Philipp Dörrenberg, Alina Pfrang, Christin Schmidt

University of Mannheim, Germany

Do Firms Respond to Presumptive Tax Credits?

Carlos Gomes¹, Enlinson Mattos²

1: Sao Paulo Revenue Service; 2: Fundacao Getulio Vargas, Brazil

Mine Suppliers: Understanding Backward Linkages in Kitwe, Zambia

Anja Benshaul-Tolonen, Paula Fernandez Musso

Barnard College, Columbia University, United States of America

Life Evaluation, Affluence and Trust in National Democratic Alliance Government in India

Raghav Gaiha¹, Vidhya Unnikrishnan², Vani Kulkarni³, Radhika Aggarwal⁴

1: University of Pennsylvania; 2: Lancaster University, Germany; 3: U Penn; 4: University of Delhi

Rent-Sharing Between Firms and States: Evidence from the Extractive Sector

Alice Chiocchetti^1,2, Ninon Moreau-Kastler^1,2

1: Paris School of Economics, France; 2: EUTax Observatory