Racial Inequality and Redistribution in Post-Apartheid South Africa

Léo Czajka¹, Amory Gethin²

1: EU-Tax Observatory - Paris School of Economics; 2: World Bank

Income, Wealth, and Redistribution in a Tax Haven: Distributional National Accounts for Switzerland

Enea Baselgia^1,2, Remo Gurtner¹, Julian Koller¹, Isabel Z. Martínez^1,2,3

1: KOF Institute ETH Zurich, Switzerland; 2: CESifo; 3: CEPR

Tax Progressivity and Inequality in Brazil: Evidence from Integrated Administrative Data

Davi Bhering¹, Theo Palomo¹, Thiago Scott³, Pierre Bachas³, Luciana Barcarolo², Celso Campos², Javier Feinmann¹, Leonardo Moreira², Gabriel Zucman¹

1: Paris School of Economics; 2: Receita Federal do Brasil; 3: World Bank

When Capitalism Takes Over Socialism: The Lasting Economic Divide Between East And West Germany

Charlotte Bartels¹, Andre Diegmann², Theresa Neef³

1: Uni Leipzig; 2: IWH, Germany; 3: SVR

Why redistribution? Fairness versus externalities

Morten Nyborg Stostad

Norwegian School of Economics, Norway

Do Preferences Create Inequality?

Soren Leth-Petersen, Claus Thustrup Kreiner

University of Copenhagen, CEBI, Denmark

Does Earmarked Parental Leave Change Gender Attitudes and Inequality?

Henrik Kleven², Camille Landais³, Anne Sophie Lassen⁴, Philip Rosenbaum⁵, Herdis Steingrimsdottir⁵, Jakob Sogaard¹

1: University of Copenhagen; 2: Princeton University; 3: London School of Economics; 4: Berlin School of Economics; 5: Copenhagen Business School

How Much Does Life Expectancy Differ by Socioeconomic Status?

Claus Thustrup Kreiner¹, Paul Bingley², Benjamin Ly Serena³

1: CEBI, University of Copenhagen, Denmark; 2: The Danish Center for Social Science Research; 3: The ROCKWOOL Foundation Research Unit

Third-party Monitoring and the Elasticity of Taxable Income: Evidence from an e-Register Reform

Jan Palguta¹, Filip Pertold², Michal Šoltés³

1: CUNEF University, Spain; 2: CERGE-EI, Czech Republic; 3: Charles University, Czech Republic

Estimating the Elasticity of Taxable Income in the Presence of Income Volatility: Bias and Correction

César Poux

Paris School of Economics

Lost in Deduction: Taxpayers’ Mistakes when Itemizing

Luisa Wallossek

University of Oslo

Self-Financing Tax Cuts Around the World: New Theoretical Results and Applications to 33 Countries

Emanuel Hansen¹, Daniel Weishaar²

1: LMU Munich; 2: University of Cologne, Germany

Hidden Military Financing

Niklas Potrafke^1,2, Stefan Smutny^1,2, Tuuli Tähtinen^1,2

1: ifo Institute, Germany; 2: Ludwig Maximilian University of Munich

Climate Clubbing, Trade and the Natural Rate

Anne Ernst, Natascha Hinterlang, Nikolai Stähler

Deutsche Bundesbank, Germany

Taxing Capital, Rewarding Labor? The International and Generational Dimensions

Matthias Schön, Nikolai Stähler

Deutsche Bundesbank, Germany

Reallocating Taxing Rights and Online Trade: Pillar One as a Partial Formula Apportionment

Hiroshi Mukunoki², Hirofumi Okoshi³, Dirk Schindler¹

1: Erasmus School of Economics, Netherlands, The; 2: Gakushuin University, Japan; 3: Okayama University, Japan

Taxing Digital Platforms

Gerardo Sanz-Maldonado

University of Michigan, Ann Arbor, United States of America

Fair and Efficient Division of Profit Tax Revenues

Kristoffer Berg¹, Georg Thunecke²

1: University of Cambridge, United Kingdom; 2: Max Planck, Munich

The Sufficient Statistics Approach Applied to International Tax Policy

Floris Zoutman

NHH Norwegian School of Economics, Norway

Bilateral tax treaties and profit shifting: Evidence from Japanese Multinationals

Hayato Kato^1,2, Bin Ni³, Yuting Chen⁴

1: The University of Osaka; 2: IDE-JETRO; 3: Yokohama National University; 4: Hosei University

Bilateral Tax Treaties, Tax Sparing and Cross-Border Banking

Celine Azemar, Saqib Aziz

Rennes School of Business, France

The Outsized Role of Tax Havens in Mergers and Acquisitions

Jean-Marie Meier¹, Jake Smith², Christoph Schneider³

1: University of Texas at Dallas; 2: Securities and Exchange Commission; 3: University of Münster

When Outbound Payments Get Taxed: Multinational Profit Shifting Under Withholding Taxes

Andreas Möller¹, Nadine Riedel², Johannes Scheuerer³

1: University of Bonn, Germany; 2: University of Münster; 3: Norwegian University of Life Sciences

The Effects of Student Debt on Labour-market Outcomes Under Income-contingent Loans

Ana Gamarra Rondinel¹, Abigail Payne²

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

High Intergenerational Earnings and Low Educational Mobility: The Role of Vocational Apprenticeships

Franziska Disslbacher¹, Wolfgang Frimmel², Martin Halla¹, Moritz Hörl¹, Alice Kügler³, Qin Lin¹, Harald Oberhofer¹, Anna Schwarz²

1: WU Vienna University of Economics and Business; 2: JKU Johannes Keppler University Linz; 3: CEU Central European University

School Start Age and Long-Term Outcomes: Evidence from Canada

Justin Smith¹, Elizabeth Dhuey²

1: Wilfrid Laurier University, Canada; 2: University of Toronto, Canada

Oma Linja School Intervention: Improving Post-Compulsory Educational Choices

Hanna Pesola¹, Matti Sarvimäki^2,1, Maria Sauval²

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

Making VAT Production Efficient: Direct and Spillover Effects of Immediate Refunds

Jing Xing¹, Xuan Wang², Tejaswi Velayudhan³, Zhi Li⁴, Wanxin Li¹

1: Shanghai Jiao Tong University; 2: Peking University; 3: University of California, Irvine; 4: Xiamen University

Missing Trader VAT Fraud: Evidence From Cross-Border Audits In The EU

Zareh Asatryan¹, Christin Schmidt²

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

Can Export VAT Rebate Be Passed Through?

Yaru Shen¹, Yong Wang², Chengrui Xiao³, Bo Zhou²

1: Hebei University of Economics and Business, China, People's Republic of; 2: University of International Business and Economics, China, People's Republic of; 3: Hohai University, China, People's Republic of

Randomized Response, Systematic Bias: Evidence From Vat Evasion

Luca Caprari, Davud Rostam-Afschar

University of Mannheim, Germany

Effects of Property Tax Changes on Land: Evidence from the 1990s in Japan

Riku Kasukawa, Tsuyoshi Goto

Chiba University, Japan

Municipal Choices Over Land Value tax vs. Building Taxes

Teemu Lyytikäinen¹, Sander Ramboer¹, Reetta Varjonen-Ollus²

1: VATT Institute of Economic Research, Finland; 2: University of Helsinki, Finland

Political Incentives In Local Tax Setting: Evidence From The German Property Tax Reform

Ramona Müller¹, Matthias Wrede²

1: Friedrich-Alexander Universität, Erlangen-Nürnberg, Germany; 2: Friedrich-Alexander Universität, Erlangen-Nürnberg, Germany; CESifo Research Network Fellow

Property Tax and Housing Prices: Evidence from Czechia

Jan Zalman, Oliver Skultety

Charles University, Czech Republic (Czechia)

Preferences for Taxing Personal Characteristics

Krishna Srinivasan¹, Julien Senn²

1: UniDistance Suisse; 2: Sorbonne University

How Does Information About Inequalities Affect Fairness Views and Policy Preferences? Evidence from a Randomized Survey Experiment

Mathias Dolls, Julia Baarck, Lisa Windsteiger

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

Attitudes, Beliefs, And Support For Economic Policies

Chloé de Meulenaer

LSE, United Kingdom

Inequality, Efficiency, and Taxation: Understanding Fiscal Policy Preferences

Andreu Arenas, Dirk Foremny, Pilar Sorribas-Navarro

University of Barcelona - IEB, Spain

Female Labor Supply and Intergenerational Spillovers: Evidence from a Tax Reform

Mareen Bastiaans

Europa University Viadrina, Germany

Pay Transparency and the Gender Wage Gap: Evidence from Subnational Implementation Heterogeneity in Japan

Ryuto Nishimura

Boston University, United States of America

Firms and the Child Penalty in Wages

Simon Søbstad Bensnes¹, Anna Godøy¹, Edda Solbakken²

1: Frisch center, Norway; 2: Statistics Norway, Norway

The Impact of Parental Leave Benefits on Pre-Birth Earnings

Amelie Grosenick¹, Ulrich Glogowsky², Emanuel Hansen¹, Dominik Sachs³, Andreas Peichl¹, Leonie Koch¹

1: LMU Munich, Germany; 2: Johannes Kepler University Linz, Austria; 3: University of St. Gallen, Switzerland

The Development of Book-Tax Conformity: A Case Study on Germany

Felix Jungmann¹, Hannah Gundert²

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

Effective Tax Rates and Book-Tax Differences in Europe: Evidence from the DiRECT Model

Raffael Speitmann, Fotis Delis, Andrzej Stasio

European Commission, Spain

Trade or Evade?

Martina Magli¹, Lisandra Flach², Irlacher Michael³

1: LMU Munich and CESifo; 2: ifo Institute, LMU Munich, CESifo and CEPR; 3: JKU Linz and CESifo

Within-Country Profit-Shifting: From Treat To Threat?

Reinald Koch, Dominika Langenmayr, Lukas Ortner

Catholic University Eichstaett-Ingolstadt, Germany

Crossing the Line: Firm Responses to VAT Registration in Germany

Tobias Kreuz^1,2, Alexandre Gneadinger^1,2

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

Improving VAT Compliance by Switching Who Remits the Tax: Evidence From Construction Firms

Juho Junttila¹, Aliisa Koivisto², Annika Nivala³

1: University of Helsinki, Finland and Finnish Centre of Excellence in Tax Systems Research (FIT); 2: VATT Institute for Economic Research (VATT) and Finnish Centre of Excellence in Tax Systems Research (FIT); 3: VATT Institute for Economic Research (VATT) and Finnish Centre of Excellence in Tax Systems Research (FIT)

Tax Refund Delays and Firm Performance: Evidence from Zambia

Kwabena Adu-Ababio¹, Daniel Overbeck², Eliya Lungu³

1: UNU-WIDER, Finland; 2: National University of Singapore; 3: Zambia Revenue Authority

Reform Journeys: The Evolution of VAT Misreporting in Kenya

Clement Otindo¹, Jane Muguchu¹, Bjørn Bo Sørensen²

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

The Role of Industries in Rising Inequality

Edoardo Di Porto¹, Cristina Tealdi², Sevi Mora³, Juraj Briskar⁴, Rafael Melo⁵

1: Sapienza University of Rome, Italy; 2: Heriott-Watt University; 3: CUNEF; 4: SQW; 5: Edinburgh University

Optimal Inheritance Taxation in the Steady State

Georges Casamatta

University of Corsica, France

Trusts and the Measurement of Top Incomes and Wealth: Evidence from UK Administrative Data

Arun Advani^1,2, Sebastian Gazmuri-Barker², Sanaya Mahajan², Andy Summers^2,3

1: Department of Economics, University of Warwick; 2: Centre for the Analysis of Taxation (CenTax); 3: Department of Law, London School of Economics and Political Science (LSE)

Tax Incentives, Minimum Capital Requirements, and the Incorporation Decision

Gabriella Massenz

Research Institute of Industrial Economics, Sweden

Heterogeneity in Bunching at Tax Kinks: Mechanisms and Interpretations

Håkan Selin

Institute for Evaluation of Labor Market and Education Policy (IFAU), Sweden

Tax Arbitrage Through Incorporation: Micro Evidence from France

Laurent Bach^1,2, Arthur Guillouzouic^1,3,4, Laure Heidmann^5,6, Clément Malgouyres^1,5

1: Institut des Politiques Publiques; 2: ESSEC Business School; 3: Paris School of Economics; 4: Aix-Marseille School of Economics; 5: CREST, France; 6: INSEE

Firm-level Effects of Tax-Induced Immigration

Giuseppe Pio Dachille¹, Giuseppe Ippedico², Giovanni Peri³

1: INPS Research Department, Italy; 2: University of Nottingham, United Kingdom; 3: University of California, Davis

First‑Best and Second‑Best Commodity Taxation under Monopolistic Competition with Free Entry

Tetsuro Okazaki

Takushoku University, Japan

Optimal Taxation of Recyclable Goods

Marcelo Arbex¹, Zachary Mahone², Enlinson Mattos³

1: University of Windsor, Canada; 2: McMaster University, Canada; 3: Sao Paulo School of Economics, Fundacao Getulio Vargas.

When Are Sin Taxes Effective? \\ From Preferences for Substitution to Elasticities

Sami Jysmä², Tuomas Kosonen¹, Riikka Savolainen³

1: VATT Institute for Economic Research, Helsinki, Finland; 2: Labour Institute for Economics Research, LABORE; 3: Swansea University

Income-Based Fines: Evaluating Rationales for Finnish Speeding Penalties

Aaron Payne¹, Martti Kaila²

1: The Wharton School, University of Pennsylvania; 2: Adam Smith Business School, University of Glasgow

Children’s Time, Parental Style and Cognitive Skill

Kazuko Nakata

Setsunan University, Japan

How Do Teachers' Teaching Styles Affect Students' Outcomes?

Xuemeng Wang

Uppsala University, Sweden

Head Start for Entrepreneurship: The Role of Socio-Economic Background

Toni Juuti

Labour Institute for Economic Research LABORE, Finland

Effects of Genetic Propensity for Education on Labor Market and Health Trajectories across the Working Life

Nurfatima Jandarova¹, Stefano Lombardi^2,3,4,5, Kristina Zguro⁶, Jarkko Harju¹, Aldo Rustichini⁷, Andrea Ganna^6,8,9

1: Tampere University, FIT; 2: VATT Institute for Economic Research; 3: IFAU and Uppsala Center for Labor Studies; 4: IZA; 5: Rockwool Foundation; 6: Institute for Molecular Medicine Finland (FIMM), HiLIFE, University of Helsinki,; 7: University of Minnesota; 8: Broad Institute of MIT and Harvard; 9: Analytic and Translational Genetics Unit, Massachusetts General Hospital

Do Fiscal Transfers Stick under Fiscal Stress? Evidence of the Flypaper Effect from Manipur in North-Eastern Region of India

Gaidimlung K Jacob

National Institute of Public Finance and Policy, India

Optimal Public-Private Partnerships\\ with Endogenous Financial Structure

Luciano Greco², Marco Buso¹

1: University of Padua & CRIEP, Italy; 2: University of Padua & CRIEP, Italy

International Mutual Fund Trading and Spillovers to Local-currency Bond Markets in Emerging Economies

Atsuyoshi Morozumi¹, Michael Bleaney², Arif Sulistiono³

1: University of Nottingham; 2: University of Nottingham; 3: Ministry of Finance, Indonesia

The Cost of Bureaucratic Fragmentation: Business Tax Evasion and Revenue Mobilization in a Low-Income Country

Rose Camille Vincent¹, Stephan Dietrich^2,4, Yannick Markhof^3,4

1: Utrecht School of Economics, Utrecht University, the Netherlands; 2: Maastricht University, the Netherlands; 3: ETH Zürich, Switzerland; 4: UNU-MERIT, the Netherlands

Reassessing the Nonprofit Earnings (Dis)Premium

Sreeraahul Kancherla¹, Stephanie Karol¹, Jennifer Mayo², Carl McPherson³

1: U.S. Department of the Treasury, Office of Tax Analysis; 2: DePaul University, United States of America; 3: Wellesley College

Worker- and Firm-Level Effects of an Outsourcing Ban

Uğur Aytun^1,2, Eren Gürer¹, Erol Taymaz¹

1: Middle East Technical University, Turkey (Türkiye); 2: Dumlupinar University, Turkey

Who Gets the Rents? Labor Market Power, Reforms, and Worker Sorting

Paola Gabriela Villa Paro

University of Michigan, United States of America

Minimum Wages and the Distribution of Firm Wage Premia

Rodrigo Ceni¹, Marcelo Bergolo¹, Mathias Fondo², Damian Vergara³

1: Universidad de la Republica, Uruguay; 2: Universita di Bologna; 3: University of Michigan

The Impact of High Skilled Migration on Innovation

Hao Wei¹, Silke Übelmesser^1,2

1: Friedrich-Schiller-Universität Jena, Germany; 2: ifo Institute

Narrowing The Trademark Gap: Lessons From A Randomized Controlled Trial

Jyrki Ali-Yrkkö, Heli Koski, Olli Ropponen, Ilkka Ylhäinen

Etla Economic Research, Finland

Combining Part-time Work and Social Benefits: Empirical Evidence from Finland

Salla Kalin, Tomi Kyyrä, Tuomas Matikka

VATT Institute for Economic Research, Finland

Valuing Flexible and Discretionary Work Arrangements in Japan: Implications for Retirement and Public Pension Policy

Tomoki Kitamura¹, Yoshimi Adachi²

1: Musashi University, Tokyo, Japan.; 2: Konan University, Hyogo, Japan

Survivor Benefits, Self-Insurance, and Gender Inequality: Evidence from Sweden

Johannes Kochems^1,4, Nadja Dwenger^2,5,6, Sebastian Siegloch^1,4,5,6, Martin Nybom^3,7,8

1: University of Cologne; 2: University of Hohenheim; 3: IFAU; 4: ECONtribute; 5: CEPR; 6: CESifo; 7: UCLS Uppsala; 8: IZA

Extended Unemployment Insurance and the Allocation of Layoffs Within Firms

Tomi Kyyrä

VATT Institute for Economic Research, Finland

Intergenerational Transmission of Homeownership: Quasi- Experimental Evidence from Sweden

Greta Fredriksson¹, Matz Dahlberg¹, Ina Blind²

1: Uppsala University, Sweden; 2: Kristianstad University, Sweden

Housing Inequality

David Albouy¹, Mike Zabek², Aditya Aladangady²

1: University of Illinois, United States of America; 2: Federal Reserve Board, United States of America

Transaction Taxes and Housing Inequality: Evidence from the UK Stamp Duty Holiday

Yonatan Berman, Zhuowen Qin

King's College London, United Kingdom

Gimme Shelter: Can Abolishing Transaction Taxes Help the Young?

Carolina Nunes¹, José Pedro Sousa², João Pereira dos Santos³

1: University College Dublin; 2: Nova School of Business and Economics; 3: ISEG – University of Lisbon, IZA, GLO

How Are Elasticities Calculated? Modeling Choices, Measurement Decisions, and How Not to Put Your Thumb on the Scale

Jacob Bastian

rutgers university, United States of America

Mapping Tax Elasticities

Clara von Bismarck-Osten^1,2, Jakob Wegmann³

1: University College London; 2: Institute for Fiscal Studies; 3: Rockwool Foundation Berlin

Identifying Effective Marginal Tax-Benefit Rates Using Bunching: Evidence from Brazilian Social Security

Luciano Greco², Enlinson Mattos³, Armando Barros¹

1: University of British Columbia; 2: University of Padua, Italy; 3: Sao Paulo School of Economics

Bunching Above the Kink: Taxable Income Responses to Personal Income Tax Reforms in Kenya

Gayline Vuluku

Vienna University of Economics and Business, Austrian Institute of Economic Research

Public Debt and Interest Rates

William Peterman, Erick Sager

Federal Reserve Board of Governors, United States of America

Population Ageing Threatens Fiscal Sustainability Whether r > g Or r < g

Ed Westerhout

tilburg university, Netherlands, The

Impact of Domar’s Rule and Domar’s Condition on Economic Growth and Birth Rate and Their Optimal Conditions

Masaaki Irie

Fukuoka City Government, Japan

Who Gets Stuck with the Bill? A Dynamic Approach to Fiscal Federalism

Vincent Herdegen, William Dean

Friedrich-Alexander-Universität Erlangen-Nürnberg, Germany

The Effect of Yardstick Competition on Public Goods Supply under Vertical Political Externality

Hiroki Tanaka

Doshisha University, Japan

Migration and Public Goods: Evidence from Italians Abroad

Pablo Zarate^1,2, Chiara Malavasi², Giacomo Corneo³, Guido Neidhöfer^2,4

1: University of Mannheim, Germany; 2: ZEW Mannheim; 3: Freie Universität Berlin; 4: Turkish-German University

Beyond Additionality: The Impact of EU Cohesion Policy on Investments by the Member States

Zareh Asatryan¹, Carlo Birkholz²

1: ZEW Mannheim and University of Münster; 2: University of Göttingen

The Impact of Preference Programs in Public Procurement: Evidence from Veteran Set-Asides

Rodrigo Carril¹, Audrey Guo²

1: Universitat Pompeu Fabra; 2: Santa Clara University

Labor Supply Response to Benefit Salience Under Risk of Unemployment

Anna Esslinger

University of Freiburg / Walter Eucken Institut, Germany

Immigrant Labor Supply Responses to Welfare Eligibility

Hanna Pesola^1,2, Meeri Seppä^1,3, Tuomo Virkola^1,2

1: VATT, Finland; 2: Helsinki GSE; 3: Aalto University

Minimum Income Schemes indexation in EU-27

Kateryna Bornukova, Chrysa Leventi, Alberto Mazzon, Andrea Papini, Fidel Picos

JRC Seville, Spain

Cross-Border Capital Gains Taxation: An Alternative to Exit Taxation

Nicolas Traut¹, Kristoffer Berg², Arndt Dietrich³

1: University of Oxford, United Kingdom; 2: University of Cambridge, United Kingdom; 3: University of Konstanz, Germany

Optimal Nonlinear Deployment Subsidies: Theory and Application to the German Solar Program

Stefan Pollinger

Sciences Po, France

Hotelling Meets Laffer: Taxation and the Discovery of Exhaustible Resources

Alice Chiocchetti^1,2

1: Institute for Public Policy; 2: Paris School of Economics

Do Firms Hire Politicians as Directors? Evidence from Close Elections

Simon Luechinger¹, Mark Schelker^2,3, Lukas Schmid^1,3

1: University of Lucerne, Switzerland; 2: University of Fribourg, Switzerland; 3: University of St. Gallen, Switzerland

Elections and Offshore Deposits: Evidence from Close Electoral Turnpvers

Sebastian Vosseler, Mikayel Tovmasyan

KU Eichstätt, Germany

U.S. Defense and Security Aid and Hidden Money in Offshore Bank Accounts

Lennard Zyska

Leibniz University Hannover, Germany

Toxic Winds: Mainstream Inertia, Voter Discontent, and Challenger Success

Davide Cipullo¹, Massimiliano Gaetano Onorato², Gianmario Pelleschi¹

1: Università Cattolica del Sacro Cuore, Italy; 2: University of Bologna, Italy

Do State and Local Governments Offer Competitive Compensation?

Byron Lutz¹, David Ratner¹, Louise Sheiner²

1: Federal Reserve Boaard, United States of America; 2: Brookings Institution

Social Reference and Voluntary Public Pension Participation: Evidence from Institutional Variation in South Korea

Heontae Shin¹, Namho Kwon², Sangheon Kim³

1: Jeju National University, Jeju, Republic of Korea; 2: Soongsil University, Seoul, Republic of Korea; 3: Seoul National University, Seoul, Republic of Korea

Beyond Pension Age: The Macroeconomics of a Longevity Society

Jonathan Pycroft¹, Dusan Stojanovic²

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

Partial Disability Insurance

Simon Andersen¹, Andreas Haller², Amalie Jensen¹, Jakob Søgaard¹

1: University of Copenhagen; 2: Norwegian School of Economics (NHH)

Fiscal Devaluation, Innovation, And Household Welfare In An Open Economy

Jin Sui

Chinese Academy of Fiscal Sciences, China, People's Republic of

Monetary Policy Insulation from Global Financial Shocks in India: Evidence on Foreign Exchange Intervention, Macroprudential Policy, and Fiscal Support

Vrinda Gupta

national institute of public finance and policy, India

Urbanization, Productivity Differences and Spatial Frictions

Calin Arcalean^1,3, Gerhard Glomm^2,3, Ioana Schiopu^1,3

1: ESADE, Spain; 2: Indiana University; 3: CESIFO

Taxing the Untaxed? Long-Run Effects of India’s 2016 Demonetization on Tax Revenue

Da-Kai Wu¹, Yi-Chun Ko²

1: Feng Chia University, Taiwan; 2: Asian Growth Research Institute, Japan

Turbulence in Taxation: A Study on Tax Avoidance with Private Jets

Düzgün Dilsiz

University of Basel, Switzerland

Negotiating Taxes

Eva Davoine¹, Sebastien Laffitte²

1: UC Berkeley, United States of America; 2: THEMA, CY Cergy Paris University

From Shadows to Signals: Shadow Economy and Illicit Financial Flows in a Small Island Economy

Mustafa Besim¹, Nada Salim Hakeem²

1: Eastern Mediterranean University, Cyprus; 2: Eastern Mediterranean University, Cyprus

Multinational Firms’ Tax Avoidance And Inequality

Marylou Colombet

CY Cergy Paris Université, France