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

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

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

The Novel Vehicle Tax on Fine Particulate Matter Emissions: Nico Lukas Kasparetz

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

Measuring the effectiveness of statutory tax rates as generators of revenue and progressivity: José Félix Sanz Sanz

0.001% and Counting: Revisiting the Price Rounding Tax: Levy, Daniel

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

Income Taxation Across Countries: Nicolo Russo

Progressive Taxation and Monetary Policy in Australia: Ekaterina Shabalina

Revisiting the Price Elasticity of Charitable Giving: Meta-Analysis of Tax Incentives and Matching Donations: Taisuke Imai

Mapping the Gender Dimension in Taxation and Budgeting : A Cross-Country Study of Laws, Policies and Practices: Sakhonchik, Alena

The dynamic of a tax on land value : concepts, models and impact scenario: Hugo Spring-Ragain

Do Distributional Concerns Justify Lower Environmental Taxes?: Dylan T. Moore

Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity: Sureth-sloane Caren

Taxing One Side Hurts the Other: DSTs, BEPS, and Platform Competition: Guttorm Schjelderup

Housing, Income Inequality and Progressivity of Taxes and Transfers: Wilkins, Roger

The tax rebate trade-off: Salvatore Ciucci

Behavioural Effects of a Top Marginal Income Tax Rate Increase: Varjonen-Ollus, Reetta

Assessment of the Impact of GST Rate Restructuring on Consumers’ GST Liability in India.

Playing Catch-up with Health Savings: Jacob Berman; Adam Bloomfield; Sita Slavov

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

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

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

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

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

Can tax classes build compliance culture?: Evidence from randomized survey experiments in Cameroon: Guylaine Nouwoue; Marc Ateba; Miguel A. Fonseca; Jannesquin Royer

Tax burden, perceived fairness, and compliance in Ghana's tax system: Jörgen Levin; Emmanuel Orkoh

Tax Policy of Pakistan: A Review Paper

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

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

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

Corporate Taxation in Open Economies

Taxing Identity

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

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

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

How State Borders Shape the Impact of Cigarette Taxes on Prices

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

Local Tax Havens

Motives and Constraints in the Implementation of Argentina’s 2017 Tax Reform: Santiago Afonso; Sebastian Galiani

Innovation, Market Concentration, and Inequality with Endogenous Time Preferences: Colin Davis; Laixun Zhao

Wealth tax enforcement:The role of tax and institutional design: José María Durán-Cabré; Alejandro Esteller-Moré; Christos Kotsogiannis; Luca Salvadori

Digitalisation and the politics of tax in low-income states

Wealth Taxation: The Key to Unlocking Capital Gains: Guttorm Schjelderup; Floris Zoutman

Then and Now: A Look Back and Ahead at the Federal Budget: Alan J. Auerbach; William Gale

The Marginal Equity-Adjusted Cost of Public Funds: Katinka Kristine Holtsmark; Åsmund Sunde Valseth

Income Tax Treatment and Labour Supply in a multi-level hierarchical Difference-in-Differences model: Bruno Paolo Bosco; Carlo Federico Bosco; Paolo Maranzano

The (In)effectiveness of Targeted Payroll Tax Reductions: Alessandra Fenizia; Nicholas Y. Li; Luca Citino