Tax lotteries incentivize consumers to ask for receipts, but effectiveness depends on design. Prizes are skewed toward high-income taxpayers, business owners, and the self-employed, driven by greater transaction volumes. These groups alter their behavior the least after winning.

Simulations of a common unemployment benefit system across European countries indicate that a common replacement rate, paired with country-specific floors and ceilings, reduces poverty while keeping labour supply responses and budgetary costs modest.

Uganda’s 2012–13 tax reform increased revenue and modestly reduced inequality. Reported incomes of most top 1% stayed unchanged, though high earners in small firms reduced their incomes, with some employers shifting wages into dividends to lower tax.

In China, many firms evade social insurance payments. The Golden Tax Project Phase III (GTPIII) — a digital tax upgrade — helped boost companies’ participation and payment rates by improving data sharing and closing loopholes. Gains were biggest among small, low-profit firms.

Bastani's new paper provides a guide to the Marginal Value of Public Funds (MVPF), bridging theory and practice, and showing how to translate tax elasticities into welfare conclusions. It reorients the discussion, shifting focus from public spending to tax policy.

Wealth surveys suffer from the 'missing rich' problem. This paper proposes a new method to improve representativeness by calibrating the survey’s income distribution using income tax data.

Donald Trump killed the OECD’s 2-Pillar reform of international corporate taxation. The Achilles heel of Pillar 1 has been the need for a Multinational Tax Convention. Instead, the reform this paper proposes extends Article 12B of the UN Model Tax Convention.

Pillar 1 Amount A reallocates taxing rights on the largest/most profitable MNEs based on final consumers' location. In 2022, it would yield €10.9B. High-income countries gain the most while tax havens bear the brunt of the cost. Net benefits compared to DSTs are ambiguous.

We show how marital sorting in Switzerland offsets parts of the tax system’s redistributive effect - intensifying income inequality.

Many countries have given firms in multi-sided markets preferential tax treatment in the form of lower value added tax rates or even exemption from commodity taxation to stimulate their sales. In this paper we explain why this policy might be counter-productive and reduce sales.

What drives support for higher taxes in Mexico? Information about eliminating corruption or improving public health raises willingness to pay, but not support for tax progressivity. The gap between inequality awareness and redistributive action persists.

This study shows Finnish firm owners avoid higher dividend tax brackets by retaining earnings in the firm, strongly incentivized by the tax schedule, and via income-shifting between wages and dividends. Experienced and lower-income owners indicate higher tax base elasticities.

We propose a hybrid national accounts (NA)–macroeconometric approach to estimate underground, informal, and illegal economies in 22 European countries (2000–2020), bridging the gap between the demand for data on informality and the limited availability of NA-based estimates.