Productivity-Rent Effects in Intergenerational Transfers: Education versus Bequests: Sylwia Radomska

Optimal Taxation of Human Capital with Parental Altruism and Asymmetric Information: Marek Kapicka

An overlapping generations model to investigate the fiscal implications of New Zealand's ageing population: Christie Smith

Fiscal Costs and Redistributive Effects of Reduced VAT Rates in the EU A Detailed Analysis by Product and Population Groups: Kristine Van Herck

Differential Capital Taxation and Risk Premia: A Separation Result: Paolo Panteghini

What are the incentives behind working-hour adjustments by second earners?: Tomohiro Iguchi

New Zealand Superannuation as a basic income: Susan St John

Raising taxes to fund health and pensions in an ageing New Zealand – Alternative tax bases: Hanna Vu

Taxing the Unresponsive: The Micro-Macro Puzzle and the Elasticity of Taxable Income: Lanot, Gauthier

Estimating Tax-Dependent Compliance: Theory and Evidence from Trade Wars: Mark J. Tremblay

Individuals, married couples respond differently to U.S. income tax changes: Fang Yang

Competitiveness of the tax system and economic growth: Köppl-Turyna, Monika

Dual Income Taxation and Top Income Shares: Fernando Rios-Avila

Raising taxes to fund health and pensions in an ageing New Zealand – Alternative labour tax progressivity: Hanna Vu

Revealed Preference for Redistribution and the Role of Government: Gregory Sun

Tax Disincentives to Formal Employment in Latin America: Rivera, David

Consumer heterogeneity in emission and diet impacts of meat taxes: Heckelei, Thomas

Revenue Decentralization and Vertical Fiscal Imbalance: A Survey: Cristian Sepulveda

The Cost of Inattention: Deadline and Media Effects on Implicit Taxes: Mona Noack

"Information Constraints, Benchmark Dispersion, and Border Misreporting: Evidence from Japanese Customs Data": Takafumi Kawakubo

The Productivity Paradox of Corporate Taxation: A Nonlinear Tale of Growth and Constraints: Hang T.T. Nguyen

The bank leverage response to tax shield changes: Casper de Vries

Taxes and Financial Distress: Evidence from Establishment-Level Data: Stefano Manfredonia

Till the IRS Do Us Part: (Optimal) Taxation of Households: Serhiy Stepanchuk

Corporate Income Taxation and Investment: A Review of Empirical Findings and Policy Issues in the EU Context: Kristine Van Herck

Corporate Tax Incidence and Tax Avoidance: Evidence from the German Business Tax Reform 2008: Hang T.T. Nguyen

Expected burdens of the global minimum tax: Firm evidence: Paczkowski, Katharina

Inclusive Growth in South Africa? Inequality Dynamics and the Role of Trade Openness vs Tax Policies: Ntuli, Miracle

Immigrant-Native Wage Gaps and Immigration Tariffs: Examining the Case for an H-1B Visa Tax: Michael A. Clemens

Institutions for Promoting Tax Compliance in Sub-Saharan Africa: Romain Houssa

Incentive Effects of Disability Benefits: Peter Haan

Do Special Transfers to Incentivize Local Tax Revenue Effort Work?: Beverinotti, Javier

Capitalists, Workers and Landlords: A Comprehensive Analysis of Corporate Tax Incidence: Pascal Zamorski

Extractive Taxation and the French Revolution: Marco Tabellini

Behavioral Responses to Estate Taxation: Evidence from Taiwan: Tzu-Ting Yang

Tax Incentives and Return Migration: Giuseppe Ippedico

The case for a progressive annual wealth tax in the UK updated: Wildauer, Rafael

Do Billionaires Pay Taxes?: Clément Malgouyres

Income Taxation Across Countries: Nicolo Russo

Opt-in or opt-out? The power of defaults in pension enrollment choices: Winter, Joachim

Recent Tax Reforms in Peru: A Macro-Sectoral Assessment Using a Dynamic Computable General Equilibrium Model: Braulio Escobar

Time Preference and Tax Burden Acceptance: Asymmetric Effects on Intertemporal and Contemporaneous Redistribution: Fumio Ohtake

Do Fiscal Transfers Stick under Fiscal Stress? Evidence of the Flypaper Effect from Manipur, North-Eastern Region of India.: Jacob, Gaidimlung K.

Distributional and Economy-Wide Impacts of a Carbon Tax in Ethiopia: Ferrari Emanuele

Fair Commodity Taxation: Daniel Luo

A – Potentially Positive – Welfare Assessment of the Global Minimum Tax: Van't Riet Maarten

Progressive yet unfair: the case of informal taxes in the education sector in the DRC: Kaghoma, Kamala C.

Excess profit taxes in times of crisis: The example of the inframarginal revenue cap in the EU electricity market: Steinbrenner, Daniela

Should I Stay or Should I Go? The Impact of Taxation on Canadian Inter-Provincial Migration: Alisa Tazhitdinova

Optimal Taxation in the Automation Era: Miyamoto, Hiroaki