Browse by JEL codes

A

Advani, Arun and Tarrant, Hannah (2021) Behavioural responses to a wealth tax. Fiscal Studies, 42 (3-4). 509 - 537. ISSN 0143-5671

Anantharaman, Divya, Kamath, Saipriya ORCID: 0000-0001-9345-6418 and Li, Shengnan (2020) The Tax Cut and Jobs Act (2017) as a driver of pension derisking: a comprehensive examination. In: Hawai'i Accounting Research Conference-2020, 2020-01-03 - 2020-01-05, University of Hawai'i-Hilo, Hilo, Big Island, Hawai'i, Hawai'i.

Ashworth, J. and Goodhart, C. A. E. (2020) The surprising recovery of currency usage. International Journal of Central Banking, 16 (3). pp. 239-277. ISSN 1815-4654

B

Besley, Timothy ORCID: 0000-0002-8923-6372, Ilzetzki, Ethan and Persson, Torsten (2013) Weak states and steady states: the dynamics of fiscal capacity. American Economic Journal: Macroeconomics, 5 (4). 205 - 235. ISSN 1945-7707

Besley, Timothy ORCID: 0000-0002-8923-6372 and Persson, Torsten (2014) Why do developing countries tax so little? Journal of Economic Perspectives, 28 (4). pp. 99-120. ISSN 0895-3309

Bilicka, Katarzyna and Scur, Daniela (2021) Organizational capacity and profit shifting. CEP Discussion Papers (1795). Centre for Economic Performance, LSE, London, UK.

Bosch, Mariano (2006) Job creation and job destruction in the presence of informal labour markets. CEPDP (761). Centre for Economic Performance, London School of Economics and Political Studies, London, UK. ISBN 075302067X

Brown, Rodney J., Jorgensen, Bjorn N. and Pope, Peter F. (2019) The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens: evidence from the European Union. Journal of Accounting and Public Policy, 38 (2). pp. 106-129. ISSN 0278-4254

C

Campos, Nauro F., De Grauwe, Paul and Ji, Yuemei (2023) Structural reforms and economic performance: the experience of advanced economies. Journal of Economic Literature. ISSN 0022-0515 (In Press)

Caselli, Francesco ORCID: 0009-0001-5191-7156 (1997) On the distribution of debt and taxes. Journal of Public Economics, 65 (3). pp. 367-386. ISSN 0047-2727

Cowell, Frank ORCID: 0000-0002-3778-2152 (1985) The economic analysis of tax evasion. Bulletin of Economic Research, 37 (3). pp. 163-193. ISSN 0307-3378

Cummins, Neil ORCID: 0000-0001-7328-2967 (2019) Hidden wealth. Economic History Working Papers (301). London School of Economics and Political Science, London, UK.

Cummins, Neil ORCID: 0000-0001-7328-2967 (2019) Hidden wealth. Working Paper (39). International Inequalities Institute, London School of Economics and Political Science, London, UK.

Cummins, Neil ORCID: 0000-0001-7328-2967 (2022) The hidden wealth of English dynasties, 1892–2016. Economic History Review, 75 (3). 667 - 702. ISSN 0013-0117

D

De Neve, Jan-Emmanuel, Lamberton, Cait and Norton, Michael I. (2014) Eliciting taxpayer preferences increases tax compliance. CEP Discussion Papers (CEPDP1270). London School of Economics and Political Science. Centre for Economic Performance, London, UK.

Dwenger, Nadja, Kleven, Henrik, Rasul, Imran and Rincke, Johannes (2016) Extrinsic and intrinsic motivations for tax compliance: evidence from a field experiment in Germany. American Economic Journal: Economic Policy, 8 (3). pp. 203-232. ISSN 1945-7731

E

Ellul, Andrew, Jappelli, Tullio, Pagano, Marco and Panunzi, Fausto (2012) Transparency, tax pressure and access to finance. Financial Markets Group Discussion Papers (705). Financial Markets Group, The London School of Economics and Political Science, London, UK.

Ellul, Andrew, Pagano, Marco and Schivardi, Fabiano (2014) Employment and wage insurance within firms: worldwide evidence. Financial Markets Group Discussion Papers (735). Financial Markets Group, The London School of Economics and Political Science, London, UK.

F

Fergusson, Leopoldo, Molina, Carlos and Riaño, Juan Felipe (2019) Consumers as VAT "evaders": incidence, social bias, and correlates in Colombia. Economía, 19 (2). 21 - 67. ISSN 1529-7470

Fischer, Justina A. V. and Torgler, Benno (2006) Does envy destroy social fundamentals? The impact of relative income position on social capital. DEDPS (46). Suntory and Toyota International Centres for Economics and Related Disciplines, London, UK.

H

Henderson, J. Vernon ORCID: 0000-0002-0985-9415 and Liu, Vivian (2023) Urban land markets and city development: Sub-Saharan Africa. Geography and Environment Discussion Paper Series (44). Department of Geography and Environment, LSE, London, UK.

Hills, John (2013) Safeguarding social equity during fiscal consolidation: which tax bases to use? In: Princen, Savina and Mourre, Gilles, (eds.) The Role of Tax Policy in Times of Fiscal Consolidation. Economic papers (502). European Commission, Brussels, Belgium, pp. 80-93. ISBN 9789279323287

I

Iacono, Roberto and Smedsvik, Bård (2023) Behavioral responses to wealth taxation: evidence from a Norwegian reform. III Working Paper (130). International Inequalities Institute, London School of Economics and Political Science, London, UK.

Ilzetzki, Ethan (2018) Tax reform and the political economy of the tax base. Journal of Public Economics, 164. pp. 197-210. ISSN 0047-2727

Ilzetzki, Ethan (2015) A positive theory of tax reform. CFM discussion paper series (CFM-DP2015-26). Centre For Macroeconomics, London, UK.

J

Johannesen, Niels, Langetieg, Patrick, Reck, Daniel ORCID: 0000-0002-5732-4706, Risch, Max and Slemrod, Joel (2018) Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts. NBER Working Paper Series (24366). The National Bureau of Economic Research, Cambridge MA.

Johannesen, Niels, Langetieg, Patrick, Reck, Daniel ORCID: 0000-0002-5732-4706, Risch, Max and Slemrod, Joel (2020) Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts. American Economic Journal: Economic Policy, 12 (3). 312 - 346. ISSN 1945-7731

Johannesen, Niels and Zucman, Gabriel (2014) The end of bank secrecy? An evaluation of the G20 tax haven crackdown. American Economic Journal: Economic Policy, 6 (1). pp. 65-91. ISSN 1945-7731

M

Manwaring, Priya and Regan, Tanner Weldon Dean (2023) Public disclosure and tax compliance: evidence from Uganda. CEP Discussion Papers (CEPDP1937). London School of Economics and Political Science. Centre for Economic Performance, London, UK.

N

Naritomi, Joana ORCID: 0000-0002-6761-3077 (2018) Consumers as tax auditors. CEPR discussion papers (DP13276). Centre for Economic Policy Research (Great Britain), London, UK.

Naritomi, Joana ORCID: 0000-0002-6761-3077 (2019) Consumers as tax auditors. American Economic Review, 109 (9). 3031 - 3072. ISSN 0002-8282

O

Ortega, Daniel, Ronconi, Lucas and Sanguinetti, Pablo (2016) Reciprocity and willingness to pay taxes: evidence from a survey experiment in Latin America. Economía, 16 (2). 55 - 88. ISSN 1529-7470

P

Papatheodorou, Christos (1998) Inequality in Greece: an analysis by income source. DARP (39). Suntory and Toyota International Centres for Economics and Related Disciplines, London, UK.

Pessino, Carola, Rasteletti, Alejandro, Artana, Daniel and Lustig, Nora (2023) Distributional effects of taxation in Latin America. III Working Papers (118). International Inequalities Institute, London School of Economics and Political Science, London, UK.

S

Sanchez-Villalba, Miguel (2006) Anti-evasion auditing policy in the presence of common income shocks. DARP (80). Suntory and Toyota International Centres for Economics and Related Disciplines, London, UK.

Slemrod, Joel, Collins, Brett, Hoopes, Jeffrey L., Reck, Daniel ORCID: 0000-0002-5732-4706 and Sebastiani, Michael (2017) Does credit-card information reporting improve small-business tax compliance? Journal of Public Economics, 149. pp. 1-19. ISSN 0047-2727

Summers, Andrew ORCID: 0000-0002-4978-7743 (2021) Ways of taxing wealth: alternatives and interactions. Fiscal Studies, 42 (3-4). 485 - 507. ISSN 0143-5671

Z

Zucman, Gabriel (2014) Taxing across borders: tracking personal wealth and corporate profits. Journal of Economic Perspectives, 28 (4). pp. 121-148. ISSN 0895-3309