Discussion paper DP12786 The Dynamic Effects of Computerized VAT Invoices on Chinese Manufacturing Firms Nancy Qian Yu Liu Jaya Wen Haichao Fan 8 Mar 2018 Development Economics Public Economics H25 H26 O12
Discussion paper DP12779 Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality Gabriel Zucman Annette Alstadsæter Niels Johannesen 7 Mar 2018 Public Economics H26 H87 E21
Discussion paper DP12637 How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach Gaëtan Nicodème Salvador Barrios 22 Jan 2018 Public Economics C68 E62 H25 H26 H87
Discussion paper DP12494 Fiscal Policy with an Informal Sector Harris Dellas Dimitris Papageorgiou 8 Dec 2017 International Macroeconomics and Finance Monetary Economics and Fluctuations E26 E32 E62 E65 H26 H68
Discussion paper DP12033 Corporate Leverage and Employees’ Rights in Bankruptcy Andrew Ellul Marco Pagano 9 May 2017 Financial Economics Labour Economics G31 G32 G38 H25 H26 M40
Discussion paper DP11935 Trends and gradients in top tax elasticities: Cross-country evidence, 1900-2014 Daniel Waldenström Enrico Rubolino 24 Mar 2017 Economic History Public Economics D31 H21 H24 H26 N40
Discussion paper DP11936 Tax progressivity and top incomes: Evidence from tax reforms Daniel Waldenström Enrico Rubolino 24 Mar 2017 Public Economics H21 H24 H26
Discussion paper DP11229 ‘Flattening’ the Tax Evasion: Evidence from the Post-Communist Natural Experiment Jan Hanousek 15 Apr 2016 Labour Economics Public Economics C34 H26 E26
Discussion paper DP10922 A Positive Theory of Tax Reform Ethan Ilzetzki 1 Nov 2015 Public Economics D72 D78 H26
Discussion paper DP10779 Small Firms' Formalization The Stick Treatment Aminur Rahman Giacomo De Giorgi 23 Aug 2015 Development Economics Public Economics H25 H26 O1
Discussion paper DP10711 Employment and Wage Insurance within Firms: Worldwide Evidence Marco Pagano Andrew Ellul Fabiano Schivardi 12 Jul 2015 Financial Economics G31 G32 G38 H25 H26 M40
Discussion paper DP10603 Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement Monica Singhal Dina Pomeranz Paul Carrillo 17 May 2015 Development Economics Public Economics H25 H26 O23 O38