The Phase Diagram of Debt-to-GDP Limit and Debt-Financing of Interest

Rules Met, Goals Missed: The Compliance–Sustainability Gap: Oscar Valencia; Alfredo Villca; Carolina Ulloa-Suárez; Gustavo Sánchez

Floods, Public Budgets and Fiscal Resilience: Evidence from Italian Municipalities: Alessandro Bellocchi; Chiara Lodi; Giovanni Marin; Giuseppe Travaglini; Matteo Zavalloni

0.001% and Counting: Revisiting the Price Rounding Tax: Sayag, Doron; Snir, Avichai; Levy, Daniel

Combating Inequalities: What Role for Universal Social Protection?: Shahra Razavi; Umberto Cattaneo; Helmut Schwarzer; Andrea Visentin

Central Bank Digital Currency, Tax Evasion, and Monetary Policy with Heterogeneous Agents: Adib Rahman; Liang Wang

Tax Rules and Capital Reallocation: Real Effects of Anti-Tax Avoidance Policies

Tax Progressivity and Inequality in Brazil: Evidence from Integrated Administrative Data: Theo Palomo; Davi Bhering; Thiago Scot; Pierre Bachas; Luciana Barcarolo; Celso Campos; Javier Feinmann; Leonardo Moreira; Gabriel Zucman

Input Tax Credit and refunds under GST in India: Conceptual and legal framework

Measuring the effectiveness of statutory tax rates as generators of revenue and progressivity

Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?: Javier Garcia-Bernardo; Petr Jansky; Gabriel Zucman

On the political economy of nonlinear income taxation: Berliant, Marcus; Gouveia, Miguel

VAT collection only at the retail stage: Evidence on tax compliance: Annalisa Tassi; Adrien Bussy

Income Taxation Across Countries: Xincheng Qiu; Nicolo Russo

A Reminder That Never Gets Old: Behavioral Effects of an Annual Pension Statement: Johannes Hagen; Amedeus Malisa; Andrea Schneider; Jana Schuetz

Taxing and nudging to reduce carbon emissions: Results from an online shopping experiment: Ambec, Stefan; Andersson, Henrik; Cezera, Stéphane; Kanay, Ayşegül; Ouvrard, Benjamin; Panzone, Luca A.; Simon, Sebastian

Living in the present: tax practices in mediaval Denmark

How to Forecast Corporate Income Tax Revenues: Sebastian Beer; Brian Erard; Tibor Hanappi

Transitional justice and post-conflict state capacity: Monika Nalepa; Simone Paci

Numerical Simulation of Reaching a Steady State: Effects of Using Progressive Income Tax and Public Assistance

Dilution vs. Risk Taking: Capital Gains Taxes and Entrepreneurship: Eduardo M. Azevedo; Florian Scheuer; Kent Smetters; Min Yang

Fiscal Autonomy and Tax Compliance:insights from Italy’s Municipal Waste Tax: Larysa Minzyuk; Rosaria Vega Pansini; Francesco Vidoli

Taxation Made Easy: A Cost-Benefit Analysis of Prefilled Sales Tax Returns: Foroogh Nazari Chamaki; Glenn P. Jenkins; Frank Milne

A Sufficient Statistics Approach to Optimal Corporate Taxes: Dustin L. Swonder; Damián Vergara

Sick or Unemployed? Examining Transitions into Sickness Insurance at Unemployment Benefit Exhaustion: Koning, Pierre; Prudon, Roger

"Growth vs. Discipline: Italy's Fiscal Dilemmas in a Stock-Flow Consistent Model": Francesco Zezza; Gennaro Zezza

Taxation, political engagement, and public goods provision in Colombia's conflict-affected regions

Health Taxes and the IMF: What 15 Years of Policy Advice Reveal: Sanjeev Gupta; Ainhoa Petri-Hidalgo

​​Preferential Tax Schemes and High-Skilled Immigration: Lessons for Finland: Kauhanen, Antti; Ropponen, Olli

How ageing and other economic factors have impacted New Zealand’s tax system: Shane Domican; Sijin Zhang

A – Potentially Positive – Welfare Assessment of the Global Minimum Tax: Brun Lidia; Stoehlker Daniel; Pycroft Jonathan; Van't Riet Maarten

Watchdogs or Accomplices? The Role of Third-Party Auditors in Corporate Tax Compliance: Keshav Choudhary; Bhanu Gupta

Discovering Tax Evasion in the Brazilian Residential Rental Market: An Analysis Based on the Brazilian Tax Authority Data, the Demographic Census, and the Household Budget Survey: Ana Luiza Nabuco; Luiza A. Paixão; Marcelo de B. Brandão; Renan P. Almeira

Taxing Identity

When armed groups tax like a state: The development of tax systems by armed groups

Corporate Taxation in Open Economies

A Note on Tanneries in Kanpur, Water Pollution in the Ganges, Taxation, and Tax Shifting

Is the revealed price of democracy biased?: José María Durán-Cabré; Alejandro Esteller-Moré; Riccardo Secomandi

Inheritance, wealth transfers, and the case for a capital accessions tax

The Instruments of Profit Shifting: Kevin Parra Ramirez; Vincent Vicard

Redistribution, distortions, and the welfare effects of Social Security: Youngsoo Jang; Svetlana Pashchenko; Ponpoje Porapakkarm

Negative rates, demographics and fiscal policy: heterogeneous tilting taxation in the Euro Area: Mariam Camarero; Juan Sapena; Cecilio Tamarit

To own or to rent? The effects of transaction taxes on housing markets: Han, Lu; Ngai, L. Rachel; Sheedy, Kevin D.

Redistribution and Government Commitment

Personal Income Tax and Fiscal Drag Across The Distribution in Ireland: Boyd, Laura; McIndoe-Calder, Tara

How State Borders Shape the Impact of Cigarette Taxes on Prices

Why Do Banks Have So Much Debt In Tax Havens?: Lorenzo Garlanda-Longueville; Mathias Lé; Kevin Parra Ramirez

Spatial Heterogeneity in Tax Sensitivity: Evidence from Cross-State Cigarette Purchases

Dilution vs. Risk Taking: Capital Gains Taxation and Entrepreneurship: Eduardo Azevedo; Florian Scheuer; Kent Smetters; Min Yang

Local Tax Havens