NEP-PUB: Public Finance

Optimal Audit Targeting with Machine Learning: Evidence from Pakistan: Zehra Farooq

Effects of the 2021 expanded Child Tax Credit on parents’ well-being and time use: Laetitia Lebihan

Extractive Taxation and the French Revolution: Marco Tabellini

Tax incentives, portfolio choice, and macroprudential risks: Valladares-Esteban, Arnau

Sales tax evasion: The case of monopolists: Sato, Hideki

Optimal Taxation under Imperfect Trust: Lukyanov, Georgy

The Redistributive Effects of Federal Medicaid Outlays Across Counties: Evidence from the ACA: Coady Wing

Distortions for Nothing Optimal Taxation of (Un)Distributed Profits: Eddy Zanoutene

Slippery Up and Sticky Down? An Analysis of the Auckland Regional Fuel Tax: Joshua McNamara

No Taxation Without Administration: Bringing The State Back Into The Public Finance Of Developing Countries: Jonathan L. Weigel

Permanent exemption from payroll taxes: The role of hiring frictions: Gert Bijnens

How do value added taxes affect wages and labor?: Löwe, Maren

Taxing Big Firms' Extra Profits: Evidence from the "Robin Hood" Tax: Enrico Rubolino

Salience and the Elasticity of Taxable Income: Evidence from Top-bracket Tax Reforms: Michael G. Smart

The productivity paradox of corporate taxation: A nonlinear tale of growth and constraints: Nguyen, Hang T. T.

State and Local Tax Policy in a Time of Telework: Chen, Xinyu

Permanent exemption from payroll taxes: The role of hiring frictions: Bruno Van der Linden

Optimal Redistribution with Institutional Reference Points: Hirofumi Takikawa

The Societal Costs of Taxation – Policy Recommendations for Finland: Ropponen, Olli

Corporate Tax Strategy, Risk, and Long-Term Value Creation: Insights from Technology, Pharmaceutical, and Manufacturing Sectors: Alam, Mehboob

Why Aggregate Indicators Fail in Fiscal Sustainability Evaluation: Tax Base Heterogeneity, Reweighting, and the Limits of GDP Elasticity: Etsusaku Shimada

A global minimum tax for large firms only: Implications for tax competition: Kato, Hayato

Tax Structure and Revenue Volatility: Andrey Timofeev

Investment effects of a quasi-robot tax: Evidence from South Korea: Langenmayr, Dominika

Tax expenditures and redistribution - The case of Portugal: Berdeal, Silvia Navarro

Corporate tax incidence and tax avoidance: Evidence from the German Business Tax Reform 2008: Nguyen, Hang T. T.

How Do Gender, Race, and Earnings Affect the EITC Marriage Penalty/Bonus?: James Alm

The cost of inattention: Deadline and media effects on implicit taxes: Noack, Mona

Household taxation, nonlinear occupations, and gender gaps: Tim Obermeier

Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?: Gabriel Zucman