The Role of Industries and Occupations in the Evolution of Wage Inequality

Matteo Targa¹, Luisa Braunschweig², Johannes Seebauer³

1: Roma Tre, Italy; 2: IAB, Germany; 3: DIW Berlin, Germany

Death and Taxes: Inheritance Tax Planning and Unexpected Mortality

Yonatan Berman¹, Jeanne Bomare², Ignacio Orueta²

1: King's College London, United Kingdom; 2: London School of Economics, United Kingdom

Fair Inequality

Isabel Z. Martínez¹, Lieke Beekers², Samuel Bowles³, Wendy Carlin⁴, Max Greenberg⁵

1: KOF Institute ETH Zurich, Switzerland; CEPR; CESifo; 2: Leiden University; 3: Santa Fe Institute; 4: UCL; CEPR; SFI; 5: University of Massachusetts at Amherst

Inheritance Tax Around the Globe Over Two Centuries: Revenue and Distributional Implications

Twisha Asher^2,4, Luca Giangregorio¹, Salvatore Morelli^1,2, Manuel Schechtl³, Francesca Subioli¹

1: Roma Tre University, Italy; 2: Stone Center on Socio-Economic Inequality, CUNY Graduate Center; 3: University of North Carolina at Chapel Hill; 4: Hunter College

Signals from the Start: Detecting Underreporting through Mobile Payments to New Danish Business Owners

Niels Johannesen¹, Peer Ebbesen Skov^2,3, Johanne Søndergaard⁴

1: Oxford University Centre for Business Taxation, UK; 2: Auckland University of Technology, NZ; 3: Rockwool Foundation Research Unit, DK; 4: Copenhagen Business School, DK

Do Electronic Filing and Payment Increase Tax Compliance? Evidence from Large Taxpayers in Senegal

Leo Czajka¹, Awa Diouf², Fabrizio Santoro³

1: EU Tax Observatory - Paris School of Economics; 2: Institute of Development Studies; 3: Institute of Development Studies

The Ghana E-Levy: Impacts on mobile money adoption

Marco Carreras¹, Awa Diouf¹, Hannelore Niesten²

1: IDS - Institute of Development Studies, University of Sussex, United Kingdom; 2: Consultant – Research Officer, ICTD – International Centre for Tax & Development, Brighton, UK

Mobile Money Taxes: Knowledge, Perceptions and Politics. The Case of Ghana

Mary Abounabhan, Awa Diouf, Celeste Scarpini, Fabrizio Santoro, Carlos Sakyo-Nyarko

Institute of Development Studies, United Kingdom

Tackling the Timing Trap in Capital Gains Taxation

Annette Alstadsæter, Arun Advani, Kristoffer Berg, Yaroslav Chechel

Skatteforsk - Norwegian Centre for Tax Research, Norway

Behavioral Effects of Capital Gains Taxes on Residential Property Sales

Carlo Birkholz¹, Maximilian Todtenhaupt², Johannes Voget³

1: University of Göttingen; 2: Leibniz University Hannover, Germany; 3: University of Mannheim

All Your Basis are Belong to Us: How Tax Basis Complexity Distorts Economic Behavior

Lisa DeSimone¹, Matt Pierson², Nathan Seegert³

1: University of Texas at Austin; 2: University of Pennsylvania; 3: Northeastern University, United States of America

Insights From Recent Trends In Social Security Contributions In Portugal

Carlos Ferreira

ISEG, Portugal

The Impact of Social Security Eligibility and Pension Wealth on Retirement

Johan Saeverud

University of Copenhagen, Denmark

Earnings Test of Public Pension and Elderly Labor Supply

Dohyung Kim

Myongji University, Korea, Republic of (South Korea)

Incentives vs. Insurance in Pension Design: Evidence from Earnings- and Means-tested Pension Benefits

Camilla Skovbo Christensen^1,2

1: London School of Economics, CenTax; 2: University of Copenhagen, CEBI

Small Firms And Presumptive Tax Regimes In Chile: Tax Avoidance And Equity

Claudio Agostini

Universidad Adolfo Ibañez, Chile

Income Shifting versus Real Responses in Simplified Tax Regimes

Javier Feinmann¹, Roberto Hsu Rocha², Pierre Bachas³, Rafael Bressan⁴

1: Paris School of Economics, France; 2: Nova School of Business; 3: World Bank; 4: Receita Federal de Brasil

The Effects Of Targeted Border Taxes On Formalization and Tax Compliance in Zambia

Kwabena Adu-Ababio¹, Maria Jouste¹, Karri Vuoristo², Mutemwa Mebelo³, Juliet Musalale³

1: UNU-WIDER, Finland; 2: Aalto University, Finland; 3: Zambia Revenue Authority, Zambia

Making Employers: The Effects of Supporting First Hires in a Large-Scale Randomized Experiment

Elias Einiö¹, Annika Nivala^1,2,3

1: VATT Institute for Economic Research, Finland; 2: Finnish Centre of Excellence in Tax Systems Research; 3: Helsinki Graduate School of Economics

Tariff And Subsidy Policy In A Fragmented World: How To Respond To Cost Disadvantages And Spreading Protectionism

Volker Meier, Clemens Fuest

ifo Institute for Economic Research, Germany

When Tariffs Hit The Sun: Chinas Reallocation Of Exports As A Reaction To The 2018 US Tariffs

Katrin Schlüter

University of Goettingen, Germany

Tariffs and the Natural Rate

Anne Ernst, Matthias Schön, Nikolai Stähler

Deutsche Bundesbank, Germany

Picking Local Champions: Performance Driven Tax Incentives in China

Chong Liu, Xuan Wang, Yanan Zhang, Lian Zhou

Peking University, China, People's Republic of

Homevoters, Homeowner Candidates and Spatial Voting Patterns

Oskari Harjunen³, Jeremias Nieminen¹, Tuukka Saarimaa³, Janne Tukiainen²

1: University of Turku / Labour Institute for Economic Research LABORE, Finland; 2: University of Turku; 3: Aalto University

Fairness without Equality: Effect of Election System Proportionality on Female Representation

Salomo Hirvonen¹, Konstantinos Matakos², Jaakko Meriläinen³, Janne Tukiainen¹

1: University of Turku; 2: King's College London; 3: Stockholm School of Economics

Information and the Politics of School Quality: Evidence from a Nationwide Reform in Brazil

Marina Dias¹, Daniel Duque², Claudio Ferraz³, Wayne Sandholtz⁴

1: Amazon; 2: Masaryk University; 3: University of British Columbia; 4: Nova School of Business and Economics

Tax Incentives For Innovation: The Differential Impact Across Innovation Types

Ronald B. Davies¹, Maria Sofia Liberati²

1: University College Dublin, Skatteforsk: Norwegian Centre for Tax Research; 2: University College Dublin

Does Advancing Tax Incentives Enhance Innovation Efficiency? Evidence from China

Man Yu, Sha Yu, Liangsong Yang

School of Public Finance and Taxation, Southwestern University of Finance and Economics, Chengdu, China

Tax Neutrality, Supply Chain Transmission, and Open Innovation in New Energy Enterprises

Chang Tang, Liting Zhang, Haitao Wu, Pedro Faria

Hainan University, China, People's Republic of

R&D Spillovers Through Buyer–Supplier Networks

Matej Bajgar¹, Keiko Ito², Jonathan Timmis³

1: Charles University, Czech Republic (Czechia); 2: Chiba University; 3: World Bank

New Perspective on Profit Shifting: Evidence from an Administrative Firm-Level Dataset

Daniel Sůva

Charles University, Czech Republic (Czechia)

Hidden Related-Party Transactions and the Impact of Beneficial Ownership Transparency on Profit Shifting

Miroslav Palansky

Charles University, Prague; Tax Justice Network

Profit Shifting And Real Investment Activity

Tobias Hahn^1,2, Dirk Schindler^3,4,5,6, Georg Wamser^1,2,4,6

1: University of Tübingen, Germany; 2: RSIT; 3: Erasmus School of Economics; 4: NoCeT; 5: Tinbergen Institute; 6: CESifo

When Your Neighbor Goes Bust: Fiscal Spillovers from Municipal Bankruptcy

Alessandro Sovera

Tampere University, Finland

Do Federal Fiscal Rules Discipline Local Governments? Evidence From Germany

Maximilian Langer

Walter Eucken Institute, Germany

Weak Versus Strong Enforcement Of Federal Standards

Eckhard Janeba

University of Mannheim, Germany

Equalising Municipal Resources in Federal Systems: Comparing Belgian, German and Australian Models

Lucien Rigaux

ULB (Free University of Brussels), Belgium

Is C-SALT Harmful to Economic Health?

James R. Hines Jr.

University of Michigan, United States of America

Which Workers Pay Business Taxes

Ryan Fraser

University of Michigan, United States of America

How Does Remote Work Change the Incidence of State Corporate Income Taxes?

Xinyu Chen

University of Michigan, United States of America

Do Business Tax Rates Affect Real Investment?

Charlotte Bartels¹, Sebastian Eichfelder², Kevin Eljezi¹, Jonas Knaisch³, Carla Pöschel⁴

1: University of Leipzig, Germany; 2: Otto-von-Guericke-University of Magdeburg, Germany; 3: German Bundestag; 4: Federal Ministry of Finance, Germany

Early Access to Social Security Wealth: A Welfare Analysis

Carla Moreno¹, Erin Cottle-Hunt²

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

Is Redistribution Fair? The Effect of Taxes and Transfers on Equality of Opportunity

Markus Jäntti², Arttu Kauhanen¹, Jukka Pirttila¹

1: University of Helsinki, Finland; 2: Stockholm University, Sweden

Unequal Lifespans and Redistribution

Fabian Kindermann, Sebastian Kunz

University of Regensburg, Germany

Income Inequality in a Nordic Welfare State: Finnish Distributional National Accounts

Terhi Ravaska¹, Toni Juuti², Ohto Kanninen²

1: Tampere University, Finland; 2: Labour Institute for Economic Research, Labore, Helsinki, Finland

Determinants Of Budget Deviations In German Municipalities: Election Effects And Composition

Matthias Hohlstein

German University of Administrative Sciences, Germany

Political Cycles and the Allocation of Targeted Project Grants for Schools

Sun Go¹, Jiyoung Kim²

1: Chung-Ang University, Korea, Republic of (South Korea); 2: Incheon National University, Korea

Do I Know You? Fiscal Oversight of Familiar and Unfamiliar Municipalities

Oliver Märtz

German University of Administrative Sciences Speyer, Germany

When Citizens Decide: Participatory Budgeting, Democracy, And Tax Compliance

Jasmin Vietz, Leon Hoegner

ifo Institute, Germany

Preferences for Taxing Wealth and Income

Ralf Maiterth¹, Yuri Piper², Cornelius Schneider³

1: Humboldt-Universität zu Berlin, Germany; 2: Paderborn University, Germany; 3: University of Mannheim, Germany

Horizontal Equity of Taxation: Citizen Beliefs and Policy Preferences

Pierre Bachas¹, Christopher Hoy^1,2, Anders Jensen³, Mahvish Shaukat¹

1: World Bank; 2: University of Melbourne; 3: Harvard University

How to Finance Climate Change Policies? Evidence from Consumers’ Beliefs

Francesco D'Acunto², Sascha Möhrle¹, Florian Neumeier¹, Andreas Peichl¹, Michael Weber³

1: ifo Institute Munich, Germany; 2: Georgetown University; 3: University of Chicago

Universalization and the Origins of Fiscal Capacity

Esteban Muñoz-Sobrado

Universitat Rovira i Virgili, Spain

Cultural Identity and Norms of Cooperation and Trust in Italy

Michela Redoano¹, Ben Lockwood¹, Francesco Porcelli², Federica Liberini⁴, Emanuele Bracco³, Daniel Sgroi¹

1: University of Warwick, United Kingdom; 2: University La Sapienza Roma; 3: University of Verona; 4: QMUL

Who Is to Blame (or Praise)? Perceived Service Quality and Responsibility in Multilevel Government

Willem Sas¹, Tommaso Capezzone², Pierluigi Conzo³, Dmitriy Vorobyev⁴, Roberto Zotti²

1: Hasselt University & University of Stirling; 2: University of Turin; 3: Collegio Carlo Alberto; 4: European Research University

Beyond Material Wealth: Examining the Moderating Role of Social Capital and Community Consciousness in the Income–Happiness Nexus

Hyungjo Hur¹, Byoungju Lee²

1: Konkuk University, Korea, Republic of (South Korea); 2: Seoul National University, Korea, Republic of (South Korea)

Corporate Taxation, Prices, and Inequality

Manon François¹, Sébastien Laffitte², Clément Malgouyres³, Mathieu Parenti⁴

1: Stanford GSB; 2: CY Cergy Paris University; 3: Crest-ENSAE; 4: PSE, INRAE

From Better Neighborhoods to Better Futures: Tax Credits and Intergenerational Opportunity

Jacob Bastian¹, Leah Clark²

1: rutgers university, United States of America; 2: US Census Bureau

Capital and Labor Income Mobility

Roberto Iacono¹, Marco Ranaldi², Joel Buhler³

1: NTNU, Norway; 2: UCL, UK; 3: UB, Spain

Effects of Disasters and Subsidies on Income Inequality: Evidence from Japan

Takeshi Miyazaki, Yichi Zhang

Kyushu University, Japan

Subsidizing the Green Transition: Local Labor Market Effects of IRA Incentives

Katarzyna Bilicka

Utah State University, United States of America

The Influence Of Energy Subsidies On Household Energy Use

Lilly Fischer, Carina Haller

ifo Institute, Munich, Germany

Solar Rebound: Does PV Help Decarbonize the House?

Nicolas Boccard¹, Axel Gautier²

1: University of Girona, Spain; 2: Université de Liège, Belgium

Redistributional Effects of Welfare Transfers During the Swedish Electricity Crisis: Evidence on Mobility, Energy Investment, and Inequality

Jakob Granath

Uppsala University, Sweden

Retirement After Divorce: A Life-Cycle Model of Pensions, Divorce and Retirement

Amelie Mennerich¹, Annasofie Olesen²

1: University of Copenhagen, Denmark; 2: University of Oxford

Savings Behavior during Retirement

Emre Oral

University of Mannheim, Germany

Limited Commitment In Older Couples

Amelie Mennerich¹, Annasofie M. Olesen²

1: University of Oxford; 2: University of Copenhagen

Marriage Decision And Domestic Violence: A Game Theoretic Analysis

Laura Tria

University Bonn, Germany

Price Labeling and the Economic Incidence of VAT: Evidence from Japan’s 2021 Reform

Shiraishi Kosuke

Takushoku University, Japan

Spillover Effects of VAT Rate Cuts

Florian Neumeier, Daniel Stöhlker, Pascal Zamorski

ifo Institute & LMU Munich, Germany

Market Power and VAT Incidence in Production Networks

Felipe Lobel¹, André Clemente²

1: Duke University; 2: PUC-Rio

Investor Valuations of Inattention Rents

Sebastien Bradley¹, Naomi Feldman²

1: Drexel University, United States of America; 2: Hebrew University, Israel

Global Ripple Effects of Corporate Tax Reforms

Sebastian Dyrda¹, Guangbin Hong², Muhammad Ali Sajid³, Joseph Steinberg⁴

1: University of Toronto, Canada; 2: Michigan State University, United States; 3: University of Toronto, Canada; 4: University of Toronto, Canada

Tax Policy and IP-Based Profit Shifting: Evidence from the TCJA on Patent Relocation by U.S. Multinationals

Daniel Max Meissner

WZB Berlin Social Science Center, Germany

Effect of the GILTI Tax Regime on U.S. MNEs’ Global Investments

Zahrah Abdulrauf¹, Matěj Bajgar², Benjamin Glass³, Petr Janský², Jane Z. Song⁴

1: Yale University; 2: Charles University; 3: U.S. Department of the Treasury; 4: University of Missouri

Collateral Consequences: The Debt Channel of Investment Tax Incentives

Carolina Nunes, Nora Strecker

University College Dublin, Ireland

Effective Tax Rates For Output Expansion

Johannes Becker, Anja Willke

University of Münster, Germany

The Intangible Economy

Radek Sauer

Central Bank of Ireland

Sailing Through Troubled Waters: Evidence From Support Discontinuities to Firms in Times of Crisis

Ana Martins¹, João Pereira dos Santos^1,2, Fernando Pozzobon^1,3

1: ISEG, Portugal; 2: IZA; 3: ESAG - Santa Catarina State University

Tax Incentives as Industrial Policy? Evidence from South Africa's Special Economic Zones

Matthew Amalitinga Abagna¹, Ronald Davies², Nadine Riedel³, Nora Strecker⁴, Biniyam Gezaheng Worku⁵

1: Tax Justice Network; 2: University College Dublin, Skatteforsk; 3: University of Münster; 4: UCD Economics, CEPR, IPEN, Skatteforsk; 5: University College Dublin

Elasticity of Corporate Taxable Income and Loss Aversion: Evidence from Japanese Tax Records

Shunichiro Bessho¹, Takero Doi², Hideo Yunoue³

1: Waseda University, Japan; 2: Keio University, Japan; 3: Nagoya City University, Japan

The Elasticity of Taxable Income Across Countries

Katarzyna Bilicka¹, Nathan Seegert²

1: Utah State University; 2: Northeastern University

Real Effects of Income Shifting

Harald Amberger, Ruby Doeleman

WU Vienna University of Economics and Business, Austria

Salience and the Elasticity of Taxable Income: Evidence from Top-bracket Tax Reforms

Michael Smart¹, Xavier Dufour², Pierre-Carl Michaud²

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

Public Goods, Optimal Taxation, and Heterogeneity

Thomas Aronsson¹, Olof Johansson-Stenman²

1: Umeå University; 2: University of Gothenburg

Optimal Public-Good Reforms with Willingness-to-Pay Elicitation

Juan Rios

PUC Rio, Brazil

Lifetime Versus Period Taxation With Optimal Non-Linear Taxes

Bob Bremer

Vrije Universiteit Amsterdam, The Netherlands

The Optimal Non-linear Income Tax Threshold

Michel Strawczynski

Hebrew University of Jerusalem, Israel

Demand for Employment Services in a Basic Income Experiment

Kari Hämäläinen, Jouko Verho

VATT Institute for Economic Research, Finland

Substitutes or Complements? Evidence on Peer Effects from the Public Sector

Tal Ben-Shalom

Hebrew University of Jerusalem, Israel

The Impact of Short-Time Work Subsidies on Individual Employment Trajectories

Andreas Dibiasi², Remo Gurtner¹, Julian Koller¹, Geraldine Künzli¹, Michael Siegenthaler¹

1: ETH Zürich, Switzerland; 2: University of Bolzano

How Capital-Labor Interactions Shape Minimum Wage Competition

Hikaru Ogawa¹, Wenming Wang²

1: Graduate School of Economics and Graduate School of Public Policy, University of Tokyo, Japan; 2: Business School, Hunan University, China

The Effects of Sick Leave Benefit Generosity on Sickness Absences

Elina Jussila

Tampere University, Finland

Illness, Suffering, And Generosity: Evidence From Cancer Diagnoses

Xiao Hu, Mikael Elinder, Oscar Erixson

Stockholm School of Economics, Sweden

Assessing the Impact of Alcohol Sales Restrictions on Alcohol Consumption

Arnaldur Stefánsson¹, Tuomas Kosonen², Sami Jysmä³, Lukas Worku⁴

1: University of Iceland; 2: VATT Institute for Economic Research; 3: Labour Institute for Economic Research; 4: Tampere University

Stretching Tax Savings with Flexible Spending Accounts

Catherine Cox

University of Michigan, United States of America

Show me Your PIX: The Impact of Electronic Payment Technologies on Tax Collection

Dirk Foremny¹, Francisco Cavalcanti²

1: University of Barcelona, Spain, Spain; 2: UFPE, Recife, Brazil

Digital Highways to Development: Mobile Internet and Tax Revenues

Mateus de Almeida Maciel¹, David Zuchowski²

1: University of Tübingen, Germany; 2: Universitat de València, Spain

Can a Formalization Program Create Dynamic Entrepreneurs? Evidence from Brazil

Pablo Garriga¹, Lucas Finamor², Raul Morales¹, Rafael Vilarouca^1,3

1: World Bank; 2: Sao Paulo School of Economics; 3: UC-Davis

Size-Based Business Taxation in a High-informality Context

Cristiano Costa Carvalho

PUC-Rio, Brazil

Place-Based Policy in 1970s Switzerland

Yannick Schmutz

University of Fribourg, Switzerland

The Effect Of Place-Based Subsidies Under Monopsonistic Competition: Evidence From The Empowerment Zones Program

Navodhya Samarakoon, Benjamin Glass

University of Michigan, Ann Arbor, United States of America

Evaluating the Historic Tax Credit: Capitalization, Investment, and Spillovers

Naomi Feldman¹, Laura Kawano², Elena Patel³, Shanthi Ramnath⁴, Nirupama Rao²

1: Hebrew University; 2: University of Michigan; 3: The Brookings Institution; 4: Federal Reserve Bank of Chicago

Trade Shocks and Local Public Finance: Evidence from German Municipalities

Johannes Kochems¹, Adrian Lerche²

1: University of Cologne, Germany; 2: Institute for Employment Research, Germany

Stuck with Boys: Return Prospects and Integration of Ukrainian Refugee Families

Joop Adema¹, Yvonne Giesing², Panu Poutvaara²

1: University of Innsbruck; 2: ifo Institute, LMU Munich

The Economic Value of EU Citizenship: Evidence from the 2004 Enlargement and the German Labor Market

Niklas Isaak

RWI - Leibniz Institute for Economic Research, Germany

Randomization as an Incentive Device: Evidence from Public Procurement of Immigrant Integration Services

Hanna Pesola¹, Matti Sarvimäki^1,2, Tuomo Virkola¹

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

The Wage and Mobility Effects of Remote Work

Francesco Alosa¹, Laura Khoury², Youssef Souidi³

1: ISEG - Lisbon School of Economics and Management, Universidade de Lisboa; 2: University Paris Dauphine - PSL; 3: Institut des Politiques Publiques

Self-Reported Earnings Management Practices: Experimental Evidence from Private Firms

Jannis Bischof, Yuhan Liu, Davud Rostam-Afschar

University of Mannheim, Germany

Tax-motivated firm splitting

Gabriella Massenz

Research Institute of Industrial Economics, Sweden

Survive, Heal or Die? Zombie firms and Tax Planning

Rohit Reddy Muddasani

Vienna University of Economics and Business, Austria

Can Discretion Rules in Public Spending Improve Government Performance?

Andre Assumpcao¹, George Avelino², Ciro Biderman³, Hugo Carvalho⁴, Enlinson Mattos⁵

1: National Center for State Courts (NCSC); 2: FGV Fundacao Getulio Vargas, Brazil; 3: FGV Fundacao Getulio Vargas, Brazil; 4: FGV Fundacao Getulio Vargas, Brazil; 5: FGV Fundacao Getulio Vargas, Brazil

Organizational Culture and Habit Formation in Public Procurement

Janne Tukiainen¹, Vesa Soini², Susmita Baulia³, Jan Jääskeläinen⁴

1: University of Turku, Finland; 2: Hanken School of Economics, Finland; 3: RBB Economics, Finland; 4: Finnish Competition and Consumer Authority, Finland

Political Capture and Bureaucratic Performance. Evidence from Mafia-Infiltrated Municipalities

Maria Carreri¹, Davide Cipullo², Marco Le Moglie², Alberto Perego¹

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

Decoding Local Public Finance: The Interplay of the Legislature and the Executive

Alessandro Sovera

Tampere University, Finland

The Quantitative Importance of Skill-dependent Mortality in Pension Designs

Thomas Davoine

University of Applied Sciences Western Switzerland (EHL, HES-SO), Switzerland

Optimal Pension System Design

Jacob Lundberg

Research Institute of Industrial Economics, Sweden

History Dependence of Pension Systems

Sahber Ahmadi-Renani

Tehran Institiute for Advances Studies, Khatam University, Iran, Islamic Republic of

Borrowing Constraints and their Implications for Social Security

Shantanu Bagchi

Towson University, United States of America

Subnational Fiscal Policies and Jobs

Timothy Goodspeed

Hunter College, United States of America

Information Constraints, Valuation Difficulty, and Border Misreporting: Evidence from Japanese Customs Data

Takafumi Suzuki¹, Makoto Hasegawa², Masayoshi Hayashi³, Takafumi Kawakubo⁴

1: Aichi Shukutoku University, Japan; 2: Kyoto University, Japan; 3: The University of Tokyo, Japan; 4: The University of Osaka, Japan

Linking Micro and Macro Models for Fiscal Policy Analysis: Evidence from Poland

Michael Christl^1,2,3, Alexander Mengden², Anna Leszczyłowska^2,4

1: Universidad Loyola Andalucia; 2: Tax Foundation Europe; 3: GLO; 4: Poznan University of Economics and Business

Point Break: When Fiscal Rules Turn Pro-Cyclical – Evidence From Debt Thresholds In The European Union

Francesco Tomasone¹, Giovanni Carnazza²

1: Sapienza University of Rome, Italy, Department of Economics and Law; 2: University of Pisa (Italy), Department of Economics and Management / Research Centre in Economics and Public Finance (CEFIP)

Tax-and-spend, Fiscal Rules and Sovereign Risk In The EU

António Afonso

ISEG - Lisbon School of Economics and Management, Portugal

"Can Fiscal Rules Stringency Curb Corruption In Developing Countries ?"

Kakoum Eudes Somda

Erudite - Université Paris-Est Créteil, France

Cyclicality Of Tax Expenditures

Michel Strawczynski

Hebrew University of Jerusalem, Israel

Third-party Reporting and the Platform Economy. Insights on Activity and Transaction Volumes

Philipp Doerrenberg¹, Johannes Gaul², Christin Schmidt³, Christoph Spengel⁴

1: University of Mannheim, Germany; 2: University of Mannheim, Germany; 3: University of Mannheim, Germany; 4: University of Mannheim, Germany

Optimal Audit Targeting with Machine Learning: Evidence from Pakistan

Nicholas Lacoste¹, Zehra Farooq²

1: Tulane University, United States of America; 2: Federal Board of Revenue, Pakistan

Optional Non-Filing And Tax Over-Withholding: Evidence From South Africa

Luisa Esser¹, Gereon Mertens¹, Nadine Riedel¹, Luisa Wallossek²

1: University of Muenster, Germany; 2: University of Oslo, Norway

Income Tax Frequency

Olivier Bargain, Jeanne Poulain, Alain Trannoy

University of Bordeaux, France

Tax Credit Spillovers and Administrative Burden

Laura Kawano¹, Dylan Moore², Sisi Zhang³

1: University of Michigan (OTPR), United States of America; 2: University of Hawaii at Manoa; 3: Hawaii Department of Taxation

Behavioral Responses to Large, Complex Tax and Transfer Incentives: Evidence from College Financial Aid

Nick Gebbia¹, Joseph Gray-Hancuch², Paul R. Organ²

1: Stanford University, United States of America; 2: U.S. Department of the Treasury

Income Tax Credits for Consumer Services: A Way to Tackle Informal Work?

Thiess Buettner^1,2, Boryana Madzharova^2,3, Maximilian Nübling¹

1: Universität Erlangen-Nürnberg, Germany; 2: CESifo; 3: Central Bank of Ireland

Targeted Tax Deductions, Intergenerational Support, and Elderly Health: Evidence from China

Hongyu Gao¹, Qianqian Zhang¹, Bowen Zhang², Lei Shao¹

1: Central university of finance and economics; 2: Renmin University of China

Tax Reform and Nonprofit Funding: Evidence from Korea’s Shift from Donation Deductions to Tax Credits

Kwang Bin Bae¹, Hosung Sohn²

1: Dongguk University, Korea, Republic of (South Korea); 2: Chung-Ang University

Taxes And The Compensation Of Nonprofit Leaders

Sara LaLumia

Williams College, United States of America

Taxing High Wages: Evidence from the Netherlands

Wouter Leenders¹, Egbert Jongen²

1: UC Berkeley, United States of America; 2: Leiden University

Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada

Adam Lavecchia¹, James Stutely²

1: McMaster University, Canada; CESifo; IZA; 2: Government of Nova Scotia

Uncovering The Role of Moral Hazard In Health Insurance

Matilde Cappelletti

ISEG, Portugal

Adjusting Willingness-to-Pay Thresholds based on Disease Severity

Erik Grönqvist¹, Amin Hussain², Per Johansson¹, August Leimdörfer¹

1: Uppsala universitet, Sweden; 2: Lahore University of Management Sciences

Cost Structure, Behavioral Bias, and the Fiscal Sustainability of Long-Term Care Housing: Experimental Evidence from Japan

Yoshimi Adachi¹, Tomoki Kitamura²

1: Konan University, Japan; 2: Musashi University, Japan

Optimal Flood Insurance in a Second-Best World: Fiscal Spillovers, Reclassification Risk and Moral Hazard

Adam Solomon¹, Jonathan Gruber²

1: New York University, United States of America; 2: Massachusetts Institute of Technology

The Taxation Of Couples: A Tax Perturbation Approach

Tim Hug¹, Dominik Sachs¹, Andrew Shephard²

1: University of St. Gallen, Switzerland; 2: KU Leuven, Belgium

Optimal Income Taxation and Education Subsidies When Education Improves the Signal About Ability

Minjeong Joyce Kim

University of Michigan, United States of America

Generalized Production Efficiency*

Laurence Jacquet¹, Etienne Lehmann²

1: CY Cergy Paris Université, ThEMA; 2: Universite Paris Pantheon-Assas, France, CRED

Comparing the Effectiveness of Anti-BEPS Measures: Evidence from Austrian Tax Returns

Harald Amberger, Stefanie Pendl

WU Vienna University of Economics and Business, Austria

Tax Transparency and Cryptocurrency Price Responses to Automatic Exchange of Information

Bathusi Gabanatlhong¹, Seth Kwame Akyea², Mabusisi Mabuku³

1: Charles University, Czech Republic (Czechia); 2: Individual Researcher; 3: Namibia Statistics Agency

From Tax Authority to Tax Advisor: Revolving Doors and the Market for Fiscal Expertise

Julie Brun Bjørkheim¹, Marika Viertola²

1: Institute for Social Research, Norway; 2: VATT Institute for Economic Research

Forgiveness or Loophole? Evaluating The Effect Of Zambia's Tax Amnesty Programme On Compliance

Jonathan Msoni

Stellenbosch University

Asymmetric Tax Competition With Fixed Costs of Profit Shifting

Ansgar F. Quint, Alexander Speckenheuer

University of Goettingen, Germany

Profit Shifting and Firm Dynamics: Explaining the Selection into Tax Havens

Masakazu Emoto

Hitotsubashi University, Japan

The Beauty of Grey: Bank Transfers and Anti-Money Laundering Provisions

Ronald B. Davies^1,2, Thea Heiene^2,3, Johannes Scheuerer^2,3, Dag Einar Sommervoll^3,2

1: University College Dublin, Ireland Skatteforsk, Norwegian Centre for Tax Research; 2: Skatteforsk, Norwegian Centre for Tax Research; 3: Norwegian University of Life Sciences

Statutory Incidence and Foreign Tax Credits

Enda Patrick Hargaden

University College Dublin, Ireland

Digital Surveillance and the Dwarfism Trap: A Comparative Study on the Fiscal and Behavioral Impacts of Electronic Fiscal Devices (EFDs) in Sub-Saharan Africa.

Beatrice Mbinya Muthini

University of Nairobi, Kenya

State Capacity, Institutions and Growth: Taxing for Takeoff

Ross Warwick^1,2, Matthieu Bellon¹

1: International Monetary Fund, United States of America; 2: Institute for Fiscal Studies, United Kingdom

Does the BEPS Project work in the Global South? The Effect of Transfer Pricing Standards

Katia Toledo Ruiz

WU Vienna, Austria

How Do Individuals Respond to an Offshore Tax Amnesty? Evidence from Brazil

Davi Bhering¹, Bernardus Van Doornik²

1: Paris School of Economics; 2: Banco Central do Brasil

An RCT to Improve Voluntary Income Tax Compliance in Tanzania

Elina Berghäll

VATT Institute for Economic Research, Finland

When (Declaring) Work Doesn't Pay: An Experiment with Welfare Recipients

Sarah Necker^1,2, Kerstin Bruckmeier³, Mathias Dolls¹, Andreas Peichl^1,5, Lisa Windsteiger^1,4

1: ifo institute, Germany; 2: University of Erlangen-Nuremberg; 3: IAB; 4: University of Salzburg; 5: LMU

Inflation Narratives, Political Polarization and Policy Support

Victoria Hünewaldt¹, Max Weinig²

1: University of Siena, Italy; 2: University of Hamburg, Germany

Violence and secessionism

Klaas Staal

Mainz University, Germany

The Distributional Effects of Monetary Policy Evidence for the Netherlands

Markus Munch², Egbert Jongen¹, Bram De Rock²

1: Leiden University, Netherlands, The; 2: Université Libre de Bruxelles

Inequality and Redistribution: Evidence from the U.S. School Districts

Calin Arcalean^1,3, Hamza Benazzi², Ioana Schiopu^1,3

1: ESADE, Spain; 2: Carlos III University, Spain; 3: CESifo

The Precious Networks of the Rich: How the Wealthiest Shape the Tax Agenda

Martí Medina Hernandez¹, Benjamin Rosche², Alison Schultz³, Yufang Sun⁴

1: Central European University, Vienna, Austria; 2: NYU Abu Dhabi, United Arab Emirates; 3: Tax Justice Network, United Kingdom; 4: University of Mannheim, Germany

Public Goods for the Rich and the Poor: Optimal Contributions to Heterogeneous Public Goods

Oliver Groth Pettersen^1,3, Kristoffer Berg^2,3

1: Norwegian Defence Research Establishment; 2: University of Cambridge; 3: University of Oslo

How Tax Incentives Shape Long-Term Saving: Evidence from Latvia’s 2017–2018 Reforms

Ludmila Fadejeva, Olegs Tkacevs

Latvijas Banka, Latvia

Liberalizing Access to Private Retirement Wealth

Pavel Brendler

University of Nottingham, United Kingdom

Who Measures Long-Term Liabilities? Actuaries and Public Pension Finance

Maximiliano Lauletta

Federal Reserve Board, United States of America