Escaping Labor Scarcity: Innovation and Human Capital after WW1 in France

Antonin Bergeaud, Jean Baptiste Chaniot, Clément Malgouyres

CREST CNRS, France

The Optimal Design of Innovation Policy: Evidence from French R&D Support Programs

Katarzyna Bilicka¹, Naomi Feldman², Alexandre Gnaedinger³, Irem Guceri⁴

1: Utah State University, United States of America; 2: Hebrew University of Jerusalem, Jerusalem, Israel; 3: University of Mannheim, ZEW, Germany; 4: Oxford University Blavatnik School of Government and Centre for Business Taxation

Risky Business? Earnings Dynamics and Entrepreneurship

Kate Smith^1,2, Salome Fofana¹, Bo Jacobs-Strom¹

1: LSE; 2: IFS

Patent Filing and Firm Performance

Jarkko Harju¹, Atte Pudas²

1: Tampere University; 2: Aalto University

Social Mobility and Higher Education: The Role of Elite Public Colleges

Javier Feinmann¹, Roberto Hsu Rocha²

1: Paris School of Economics, France; 2: Nova School of Business

Job Loss and the Role of Public Policies

Marcelo Bergolo³, Mery Ferrando², Matias Giaccobasso¹, Joan Vila⁴

1: VATT; 2: Tilburg University; 3: IECON-UDELAR & IZA; 4: IECON-UDELAR

Employer Responses to Sick Leave Programs

Marcelo Bergolo¹, Pablo Blanchard², Gabriel Burdin³, Maximiliano Lauletta⁴

1: IECON - Universidad de La República, Uruguay; 2: Federal Reserve Board; 3: University of Siena; 4: IECON - Universidad de La República, Uruguay

Informality and Earnings Reporting: The Role of Parental Leave Benefit Duration

Fernanda Rojas-Ampuero¹, Mariana Zerpa²

1: University of Wisconsin-Madison; 2: University of Chile

Wait No More: How the Administration of VAT Refunds Impacts Firm Behavior

Giacomo Brusco¹, Marlies Piek², Tejaswi Velayudhan³

1: University of Barcelona, Spain; 2: Stellenbosch University; 3: University of California, Irvine

Testing the Money Machine: VAT Adoption and Tax Revenue Performance

Miguel Almunia¹, Li Liu², Darío Tortarolo³

1: CUNEF Universidad; 2: International Monetary Fund; 3: World Bank Group

Legal Form and Tax Compliance: Diffuse Bunching in the Czech VAT

Oliver Škultéty

Charles University, Czech Republic (Czechia)

Optimal Taxation of Risky Capital

Igo Dobbe, Aart Gerritsen

Erasmus University Rotterdam, Netherlands, The

Should We Tax Capital Income or Wealth?

Bas Jacobs

Vrije Universiteit Amsterdam, Netherlands, The

Optimal Wealth Tax with Evasion and Financial Frictions

Ridhwaan Korimbocus

University of Bristol, United Kingdom

Optimal Taxation Of Entrepreneurial Income And Capital

Johannes Becker

University of Münster, Germany

The Welfare Effects of the Global Minimum Tax

Lidia Brun¹, Jonathan Pycroft², Maarten van 't Riet³

1: European Commission, JRC-Seville, Spain; 2: Independent consultant based at European Commission, JRC-Seville, Spain; 3: CPB, Netherlands

The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition

Xuyang Chen^1,2,3, Rui Sun⁴

1: Zhongnan University of Economics and Law, China, People's Republic of; 2: LIDAM, Université catholique de Louvain, Belgium; 3: ECARES, Université libre de Bruxelles, Belgium; 4: Haas School of Business, University of California, Berkeley, USA

MNE Responses to the Global Minimum Tax

Felix Hugger¹, Tom Zawisza¹, Lucia Contreras²

1: OECD, France; 2: University of Manchester, United Kingdom

From BEPS to the Global Minimum Tax: Evidence from Country-by-Country Reports

Tomas Boukal¹, Petr Jansky¹, Niels Johannesen², Miroslav Palansky^1,3

1: Institute of Economic Studies, Faculty of Social Sciences, Charles University, Prague, Czechia; 2: Saïd Business School, University of Oxford, United Kingdom; 3: Tax Justice Network, London, United Kingdom

Optimal Redistribution with Institutional Reference Points

Hirofumi Takikawa

Kobe University, Japan

Motivated or Frustrated? Aspirations and Optimal Taxation

Thomas Lloyd

University of Michigan

Optimal Income Taxation with Endogenous Wages, Extensive-Margin Labor Supply, and Profit-Share Heterogeneity

Takao Kataoka¹, Yoshihiro Takamatsu²

1: Waseda University, Japan; 2: Meiji Gakuin University, Japan

Designing Redistribution With Endogenous Transfer Take-up

Spencer Bastani^1,2, Emanuel Hansen^3,4, Manuel Pannier^3,4

1: IFAU, Sweden; 2: Uppsala University, Sweden; 3: LMU Munich, Germany; 4: ifo Institute, Germany

The Price of Regulatory Risk in Housing Markets: Evidence from Berlin

Mathias Dolls², Clemens Fuest², David Gstrein², Carla Krolage¹, Florian Neumeier²

1: University of Regensburg, Germany; 2: ifo Institute, Germany

The Anatomy of the Property Pass-through in Rental Markets

Isabel Mico-Millan¹, Dario Serrano-Puente², Ander Iraizoz³

1: Banco de España, Spain; 2: Banco de España, Spain; 3: Oxford University

Real Effects Of Firm Property Taxes

Jarkko Harju¹, Teemu Lyytikäinen², Sebastian Siegloch³, Erkka Silvennoinen⁴

1: Tampere University, FIT, VATT, CESifo; 2: VATT; 3: University of Cologne, ECONtribute, CESifo; 4: Tampere University

Can’t Buy Me Home: Beliefs, Facts, and Policy in the Housing Affordability Crisis

Alda Azevedo¹, Inês Gonçalves², João Pereira dos Santos^3,4

1: ICS; 2: Nova SBE; 3: ISEG, Portugal; 4: IZA

Competition with Multiple Instruments

David Agrawal¹, Sebastian Siegloch², Georg Thunecke³

1: University of California, Irvine; 2: University of Cologne; 3: Max Planck Institute for Tax Law and Public Finance, Germany

Tax Competition Networks

Zareh Asatryan¹, Johannes Gaul²

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

Taming Tax Competition: The Role of Urban Amenities

Tatsuya Kusumi

University of Tokyo, Japan

Anticipatory effects of corporate tax shaming: Evidence from the European Union

Raphaëlle Soffe^1,2, Trevor Incerti³

1: Yale University; 2: Institute for Fiscal Studies; 3: University of Amsterdam

The Power of Transparency: Evaluating the Role of Treaties in the Fight Against Tax Avoidance

Felix Alshut, Joras Ferwerda

Utrecht University School of Economics, Netherlands

Corporate Tax Compliance under Enforcement Misperception

Philipp Heil^1,2, Stefan Smutny^2,3, Pascal Zamorski^2,3

1: HEC Paris; 2: ifo Institute; 3: LMU Munich

Optimal Taxation with Migration and Regional Externalities

Eren Gürer

Middle East Technical University, Turkey (Türkiye)

Optimal Fiscal Policy in the Presence of Consumption Externalities: The Case for a Universal Basic Income?

Marta Arespa, Elena Del Rey

Universitat de Girona, Spain

Efficiency Of Uniform Commodity Taxes When Consumers Have Heterogeneous Skills And Tastes

Thomas Gaube

University of Osnabrueck, Germany

Distortions for Nothing - Optimal Taxation of (Un)Distributed Profits

Eddy Zanoutene¹, Etienne Lehmann²

1: CY Cergy Paris University, France; 2: Paris-Panthéon-Assas University, France

Optimal Climate Policy with Incomplete Markets

Albert Jan Hummel, Marcelo Pedroni, Thomas Douenne, Sebastian Dyrda

University of Groningen, Netherlands, The

When Insurance Markets Fail: Catastrophe-Risk Frictions and Public Reinsurance

Adam Solomon

New York University, United States of America

Do it Right! Subsidizing Firms’ Investments in Adaptation Under Climate Change Uncertainty

Marco Buso, Marta Castellini, Cesare Dosi, Michele Moretto

University of Padova, Italy

Recycling Carbon Tax Revenues To Achieve Triple Dividends With Public Acceptance

Shoko Goto, Kenji Takeuchi

Kyoto University, Japan

Debt Finance and Formal Debt Limits: Exploring Municipal Debt Policy

Timm Schaerfke, Thiess Buettner

Friedrich-Alexander-Universität Erlangen-Nürnberg, Germany

The Effect of Revenue Shock on Local Government Expenditure: Evidence from a Hometown Tax Donation System in Japan

Akinobu Ogawa¹, Haruo Kondoh²

1: Niigata University, Japan; 2: Keio University, Japan

Tax And Vax: The Fiscal And Economic Effects Of The Biontech Shock

Paul Steger, Eckhard Janeba, Davud Rostam-Afschar

ZEW, Germany

Tax Revenue Risk, Municipal Bond Yield, and Public Investments

Da Huang¹, Vasudha Nair², Nathan Seegert¹

1: Northeastern University, United States of America; 2: University of Utah, United States of America

The Optimal Mix of Quantity and Quality of Education

Alessandro Balestrino², Lisa Grazzini¹, Annalisa Luporini¹

1: University of Florence, Italy; 2: University of Pisa, Italy

When Money Shouldn’t Matter: The Effect of State Education Spending on Special Education Identification

Elizabeth Dhuey¹, Tammy Kolbe²

1: University of Toronto, Canada; 2: American Institutes for Research

Gender Differences in University Enrollment and STEM Major: The Role of Tuition Policy in Australia

Katherine Cuff¹, Ana Gamarra Rondinel², A. Abigail Payne²

1: McMaster University; 2: University of Melbourne, Australia

Estimating Endogenous Gender Peer Effects Using Group Size Variation

Erik Liss¹, Maria Branden¹, Olof Ejermo², Martin Hällsten³, Karl Wennberg⁴

1: Linköping University, Sweden; 2: Lund University; 3: Swedish Institute for Social Research; 4: Stockholm School of Economics

Business Owners, Migration and Taxation

Jarkko Harju^1,2,3, Toni Juuti^4,1,2, Aino Linnunsalo^1,2, Aapo Stenhammar^5,4

1: Tampere University; 2: Finnish Centre of Tax Systems Research (FIT); 3: CESifo; 4: Labore; 5: University of Bonn

Does Ownership Matter? Allocation and Concentration of Firm Ownership

Pascal Zamorski

ifo Institute & LMU Munich, Germany

The Effect Of Foreign Ownership Of Firms On The Distribution Of Wages

David Autor², Tuomas Kosonen¹, Matti Sarvimäki³, Lauri Turkia¹, Tuomo Virkola¹

1: VATT Institute for Economic Research, Helsinki, Finland; 2: MIT; 3: Aalto University

Development of Smart Cities in Poland: Neural Topic Modelling and Econometric Insights from Municipal Investments

Kristóf Gyódi, Agnieszka Kopańska, Monika Kot

University of Warsaw, Poland

Child Benefit Expansions and Cross-Border Spillovers: Evidence from Akashi–Kobe Municipal Border in Japan

Shin Kimura¹, Satoko Maekawa², Ryoh Ogawa³

1: University of Hyogo, Japan; 2: Kansai University, Japan; 3: Osaka Metropolitan University, Japan

Predicting Fiscal Distress of Local Governments with Machine Learning Methods: Empirical Evidence from Poland (2010-2023)

Bartłomiej Ramotowski, Agnieszka Kopańska

University of Warsaw, Poland

The Local Economic Impact of US Troop Withdrawals from Germany

Johannes Kochems³, Jakob Schmidhäuser^1,2

1: ZEW Mannheim, Germany; 2: University of Mannheim; 3: University of Cologne

Ethnic Differences In Retirement Wealth Accumulation In The UK

Jonathan Cribb¹, Laurence O'Brien^1,2, David Sturrock³

1: Institute for Fiscal Studies, United Kingdom; 2: University College London, United Kingdom; 3: HM Treasury, United Kingdom

Extreme Poverty in Wealthy Nations: Evidence from France

Christophe Bruneel-Zupanc¹, Alexandre Gaillard², Christian Hellwig³, Philipp Wangner⁴, Nicolas Werquin⁵

1: KU Leuven; 2: Brown University; 3: Toulouse School of Economics; 4: University of Mannheim; 5: Federal Reserve Bank of Chicago

Which Ponds Do We Choose, And Why? Choice of Income Reference Group and Its Consequences

Satu Metsälampi^2,7, Xiagoeng Xu^3,4, Michael Kirchler⁵, Kaisa Kotakorpi^1,2, Peter Hans Matthews⁶, Topi Miettinen^3,4

1: Tampere University; 2: Finnish Centre of Excellence for Tax Systems Research (FIT); 3: Hanken School of Economics; 4: Helsinki Graduate School of Economics; 5: University of Innsbruck; 6: Middlebury College; 7: University of Turku

Drivers of Policy Change and Modes of Diffusion

Shai Alon¹, Momi Dahan²

1: Hebrew University, Israel; 2: Hebrew University, Israel

A Fiscal Common Pool Model of Public Debt in The Presence of A Debt-Related Crisis

Toshihiro Ihori¹, Shintaro Nakagawa²

1: National Graduate Institute for Policy Studies, Japan; 2: Konan University, Japan

Assessing the Validity of the Self-Fulfilling Sovereign Default Model

Michinao Okachi

The University of Tokyo, Japan

Sovereign Debt Restructuring, Fiscal Sustainability, and Economic Growth in Lower Middle -Income Countries

Jennifer Lhate¹, José Ngale²

1: Ministry of Finance, Mozambique; 2: CTA – Confederation of Economic Associations of Mozambique

The Economics of Comparability of Treatment in Sovereign Debt Restructurings

Cristián Cuevas¹, Martin Guzman², Joseph Stiglitz³

1: University of los Andes, Chile, Chile; 2: Columbia University; 3: Columbia University

Pension Eligibility Criteria In A Setting With Informality

Carla Moreno¹, Margaret J. Lay²

1: Loyola Marymount University, United States of America; 2: Mount Holyoke College, United States of America

Saving Responses to Mandatory Pension Plans

David Burgherr

University of Zurich

Pensions, Retirement, and the Disutility of Labor: Bunching in Brazil

Margaret Lay¹, Michael Gelman², Gaurav Khanna³, Benjamin Thompson⁴

1: Mount Holyoke College, United States of America; 2: Claremont McKenna College; 3: University of California - San Diego; 4: Independent Researcher

The Economic Consequences of Retirement: Connecting Impacts on Workers and Firms

Arun Advani^1,2, Camilla Skovbo Christensen^1,3, Violetta Van Veen^1,3

1: Centre for the Analysis of Taxation, UK; 2: University of Warwick, UK; 3: London School of Economics, UK

How to set Carbon Prices

Tom Brinker

University of Cologne, Germany

How Fast Should Carbon Taxes Rise? Efficiency Gains at Distributional Costs

Sevim Dinlemez

University of Amsterdam

Carbon Inequality In The EU

Nicole Berr¹, Fabian Kindermann², Julia Le Blanc³

1: University of Regensburg, Germany; 2: University of Regensburg, Germany; 3: European Commission, Joint Research Centre, Ispra, Italy

Privileged Dividend Taxation: Distributional and Fiscal Consequences

Enea Baselgia¹, Isabel Z. Martinez¹, Maude Rebetez²

1: ETH Zurich, Switzerland; 2: Universtity of Zurich, Switzerland

Dividend Taxes and Consumption

Martin Jacob¹, Roni Michaely², Maximilian Todtenhaupt³

1: IESE Business School; 2: Hong Kong University; 3: Leibniz University Hannover, Germany

Behavioral Responses to Age-Based Tax Provisions: Evidence from Honduras

David Pineda¹, Katarzyna Bilicka^1,2,3,4, Sherzod Akhundjanov¹, Reza Oladi¹

1: Utah State University; 2: NBER; 3: CEPR; 4: Oxford University Centre for Business Taxation

How Deductions Shape Income Taxation – A Cross-Country Perspective

Martin Jacob¹, Dominika Langenmayr², Nadine Riedel³, Seraphin Schwarzbauer²

1: IESE Business School, Barcelona, Spain; 2: Catholic University of Eichstaett-Ingolstadt, Germany; 3: University of Muenster, Germany

Compounded Disadvantage in Equalizing Welfare States? The Motherhood Penalty Across the Wage Distribution in Norway and Sweden

Erwan Dujeancourt, Marie Evertsson, Rense Nieuwenhuis

Stockholm University, Sweden

Homelessness and Labor Market Dynamics

Johanna Roth

Sciences Po and Insead

Opportunity-sensitive social welfare

Paul Hufe

University of Bristol, United Kingdom

What Drives the Timing Of Retirement Planning?

Johannes Hagen¹, Jana Schuetz^1,2, Andrea Schneider¹

1: Jönköping University, Sweden; 2: CESifo

Institutional Quality and the Shadow Economy: The Role of VAT Revenue Performance across Country Income Groups

Friedrich Schneider¹, Riina Kerner²

1: Johannes Kepler University of Linz, Austria; 2: Estonian Academy of Security Sciences and Estonian Business School

Informality, Incidence and Pass-through of VAT Exemptions

Christopher Hoy^1,2, Matias Strehl-Pessina³, Ruggero Doino²

1: University of Melbourne; 2: World Bank; 3: UC Santa Barbara

How (Not) To Ask About Undeclared Work: Estimating Prevalence And Patterns Using A Survey Experimental Approach

Lilith Burgstaller, Lars P. Feld

Walter Eucken Institut, Germany

The Smarter State? Artificial Intelligence and Modern State and Local Public Finance

David Agrawal¹, William Fox²

1: University of California, Irvine, United States of America; 2: University of Tennessee, Knoxville, United States of America

Networks and Yardstick Competition in the Digital Age: Evidence from Italian Municipalities

Ben Lockwood¹, Francesco Porcelli², Michela Redoano³, Antonio Schiavone⁴

1: University of Warwick; 2: Università di Roma La Sapienza; 3: University of Warwick; 4: Università di Bologna

Mobility-based gerrymandering: Theory and evidence

Steeve Mongrain¹, Federico Revelli², Tanguy van Ypersele³, Roberto Zotti⁴

1: Simon Fraser University, Canada; 2: University of Torino, Italy, UEH Ho Chi Minh City and CESifo; 3: Aix-Marseille School of Economics, France; 4: University of Torino, Italy

Optimal City Size with Endogenous Fertility

Rainald Borck¹, Tadashi Morita², Yasuhiro Sato³

1: University of Potsdam, Germany; 2: Kindai University, Japan; 3: University of Tokyo, Japan

Work from Home and Fertility

Mathias Dolls, Cevat Giray Aksoy, Jose Maria Barrero, Nicholas Bloom, Katelyn Cranney, Steven J. Davis, Pablo Zarate

ifo Institute - Leibniz Institute for Economic Research at the University of Munich, Germany

Urban - Rural Inequalities In Adult Health: Global Evidence From 167 Countries

Mikael Elinder, Oscar Erixson, Erik Grönqvist

Uppsala University, Sweden

Ultrasound Timing Standardization, health effects, and long-term outcomes

Gilson Dutra

Uppsala University, Sweden

Introducing Flexicurity: Labor Market Effects of an Unemployment Insurance Reform and Severance Pay

Eliana Coschignano^1,2, Jose Garcia-Louzao^3,6,7, Jonas Jessen^4,5, Robin Jessen^1,5, Linas Tarasonis^3,6

1: RWI, Germany; 2: TU Dortmund, Germany; 3: Lietuvos Bankas, Lithuania; 4: WZB, Germany; 5: IZA, Germany; 6: Vilnius University, Lithuania; 7: CESifo, Germany

Do Disability Benefit Claims Rise When Other Benefits Are Cut?

Eduin Latimer^1,2, Jonathan Cribb¹, Tom Waters^1,3, Heidi Karjalainen¹, Sam Ray-Chaudhuri^1,3

1: Institute for Fiscal Studies, United Kingdom; 2: King's College London; 3: University College London

Unemployment Insurance and Family Labor Supply

Yiwei Yin

University of Mannheim, Germany

Social Insurance with Imperfect Eligibility Screening: Theory and Evidence from Pandemic UI

Adam Isen¹, Elira Kuka², Bryan Stuart³

1: JHU, United States of America; 2: GWU, United States of America; 3: Federal Reserve Bank of Philadelphia, United States of America

Private Provision of Public Housing: Impacts on Targeting

Elizabeth Lochhead¹, Hector Blanco²

1: New York University, United States of America; 2: Rutgers University, United States of America

Market-Level Effects of Childcare Subsidies

Justyna Klejdysz

ifo Institute, Germany

How New Half-Siblings Affect Non-Resident Child Support – Evidence from German Taxpayer Data

Marc Kerstan^1,2, Marianna Schaubert¹

1: Fraunhofer Institute for Applied Information Technology FIT, Germany; 2: Leuphana Universität Lüneburg

Did Automatic Exchange of Information End Bank Secrecy? Evidence from Aggregate Administrative Data

Andreas Økland^1,3,6, Hjalte Fejerskov Boas^2,3, Matthew Collin^3,6, Sarah Godar^3,4, Carolina Moura^3,5

1: Norwegian University of Life Sciences; 2: University of Copenhagen; 3: International Tax Observatory; 4: DIW; 5: CREST; 6: Skatteforsk

Avoiding Evasion: Effects of the Automatic Exchange of Information

Eva Davoine¹, Ségal Le Guern Herry^2,4, Elvin Le Pouhaër^3,4, Wouter Leenders¹

1: University of California, Berkeley; 2: Aix-Marseille School of Economics; 3: Paris School of Economics; 4: International Tax Observatory

Viva Simplicity! The Role of Tax Advisory Services in a Simple Tax System – Evidence from South Africa

Nadine Riedel, Franziska Sicking, Ida Zinke

University of Münster, Germany

The Price of Simplicity: Evidence from Norway’s Tax Scheme for Migrant Workers

Ana Bottega¹, Qquillaccori García López²

1: University of Sao Paulo, Brazil; 2: Norwegian School of Economics (NHH), Norway

Does Intermunicipal Cooperation Decrease Property Tax Gap? Evidence from Italy.

Giovanni Cuttica¹, Leonzio Giuseppe Rizzo¹, Francesco Porcelli²

1: Department of Economics, Università degli Studi di Ferrara, Italy; 2: Department of Economics, Università di Roma La Sapienza, Italy

Can Revenue Autonomy Strengthen Local Fiscal Resilience in Korea? Evidence from Jeju’s Asymmetric Decentralization Reform

HyoungAh {Kate} Kim¹, Yoon Jeong Chang², Hyun-Jun Kim¹

1: Jeju National University, South Korea; 2: Hannam University, South Korea

The Political Economy of Tax Expenditures: Evidence for OECD Countries

Mauro Marè¹, Côme Poirier², Francesco Porcelli³, Francesco Vidoli⁴

1: Luiss University; 2: Paris Dauphine-PSL University; 3: Università di Roma La Sapienza, Italy; 4: University of Urbino Carlo Bo'

Public Demand Allocation and Productivity of the Private Sector

Lavinia Piemontese¹, Andrea Tulli²

1: University of Bologna; 2: University of Tübingen

"Condemned to Remain Small? Tax Incentives for Small Businesses in Europe"

Alessandro Chiari

Czech National Bank

Size-dependent Public Support and Firm Growth

Bitmaro Kim, Kippeum Lee

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

The Hidden Costs of Tax Incentive Take-up

Zhiqi Zhao¹, Xinyue Li¹, Xiaoyong Dai²

1: Shanghai University of International Business and Economics; 2: Xi’an Jiaotong University

Taxing Windfall Profits In The Energy Sector

Miroslav Palanský^2,1, Tijmen Tuinsma^1,2

1: Tax Justice Network; 2: Charles University

Fiscal Expectations, the Sovereign-Bank Nexus, and Bond Yields in Emerging and Developing Economies

Manabu Nose

Keio University, Japan

Artificial Intelligence and the Indian Sovereign Yield Curve: Empirical Evidence in Times of Macroeconomic Turmoil

Lekha Chakraborty, Prasanth C

NIPFP, India

Fiscal Shocks and Public Debt Dynamics in the European Union. New Evidence using Forecast-Error Identification

Karsten Staehr¹, Ann Merit Toiger², Olegs Tkacevs³

1: Tallinn University of Technology, Estonia; 2: Bank of Estonia; 3: Bank of Latvia

Debt Sustainability, Climate Finance, and Development in Emerging Economies A Comparative Study of Resource-Rich vs. Diversifying Economies.

Beatrice Mbinya Muthini

University of Nairobi, Kenya

Leveraging Digital Technologies in Boosting Tax Collection

Manabu Nose¹, Nicola Pierri², Jiro Honda²

1: Keio University; 2: International Monetary Fund

Technology without Teeth: Evidence from Voluntary Point-of-Sale Integration

Isabelle Cohen¹, Sher Afghan Asad²

1: University of Washington, United States of America; 2: Lahore University of Management Sciences, Pakistan

Deaf to the Market, Listening to the State: the SCE Responses to Fiscal Policy and Capital Misallocation

Tianyu Huang, Lixing Li, Xuan Wang

Peking University, China, People's Republic of

MNE Business Functions and Corporate Taxation: Evidence from micro-CBCR

Samuel Delpeuch¹, Felix Hugger², Marketa Koscielniak³, Tomas Boukal³

1: ITO-PSE, France; 2: OECD, France; 3: Charles University, Prague