JEL classification

Journal of Economic Literature Classification (10696) H - Public Economics (1336) H2 - Taxation, Subsidies, and Revenue (399) H20 - General (78)
Number of items at this level: 78.
None
  • Advani, Arun, Summers, Andrew, Tarrant, Hannah (2021). Measuring UK top incomes. (CAGE Working Paper 490). University of Warwick.
  • Azpitarte, Francisco (2011). Can corruption constrain the size of governments? European Journal of Law and Economics, 32(1), 1-14. https://doi.org/10.1007/s10657-010-9205-8
  • Barr, Nicholas (1977). PAYE codes in 1977-78. British Tax Review, 6, 321-324.
  • Barr, Nicholas (1981). The taxation of husband and wife. British Tax Review, 1981(1), 6-9.
  • Bayer, Ralph, Cowell, Frank (2009). Tax compliance and firms' strategic interdependence. Journal of Public Economics, 93(11-12), 1131-1143. https://doi.org/10.1016/j.jpubeco.2009.07.007
  • Besley, Timothy, Case, Anne (1995). Incumbent behavior: vote seeking, tax setting and yardstick competition. American Economic Review, 85(1), 25-45.
  • Brown, Rodney J., Jorgensen, Bjorn N., 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), 106-129. https://doi.org/10.1016/j.jaccpubpol.2019.02.001
  • Buiter, Willem H., Lago, Richard, Stern, Nicholas (1996). Promoting an effective market economy in a changing world. Centre for Economic Policy Research (Great Britain).
  • Cowell, Frank (2012). Bequests, taxation and the distribution of income and wealth. Hacienda Pública Española, 200(1), 75-93.
  • Cowell, Frank, Fleurbaey, Marc, Tungodden, Bertil (2010). The tyranny puzzle in welfare economics: an empirical investigation. (Public Economics Programme Papers 05). Suntory and Toyota International Centres for Economics and Related Disciplines.
  • Georgiadis, Andreas, Manning, Alan (2011). Spend it like Beckham?: inequality and redistribution in the UK, 1983–2004. Public Choice, Online, https://doi.org/10.1007/s11127-010-9758-7
  • Grant, Charles, Koulovatianos, Christos, Michaelides, Alexander, Padula, Mario (2008). Evidence on the insurance effect of marginal income taxes. Centre for Economic Policy Research (Great Britain).
  • Immervoll, Herwig, Kleven, Henrik Jacobsen, Kreiner, Claus Thustrup, Verdelin, Nicolaj (2009). An evaluation of the tax-transfer treatment of married couples in European countries. (Discussion paper series 3965). IZA (Forschungsinstitut zur Zukunft der Arbeit).
  • Immervoll, Herwig, Kleven, Henrik Jacobsen, Thustrup Kreiner, Claus, Saez, Emmanuel (2004). Welfare reform in european countries: a micro-simulation analysis. Centre for Economic Policy Research (Great Britain).
  • Jawadi, Fredj, Mallick, Sushanta K., Sousa, Ricardo M. (2014). Fiscal policy in the BRICs. Studies in Nonlinear Dynamics and Econometrics, 18(2), 201-214. https://doi.org/10.1515/snde-2013-0044
  • Kleven, Henrik Jacobsen, Kreiner, Claus Thustrup, Saez, Emmanuel (2009). Why can modern governments tax so much? An agency model of firms as fiscal intermediaries. (Working Paper Series 15218). National Bureau of Economic Research. https://doi.org/10.3386/w15218
  • Kleven, Henrik Jacobsen, Kreiner, Claus Thustrup, Sørenson, Peter Birch (2002). Hvem skal have skattelettelserne? Berlingske Tidende,
  • Kleven, Henrik Jacobsen, Slemrod, Joel (2009). A characteristics approach to optimal taxation and tax-driven product innovation. Department of Economics, London School of Economics and Political Science.
  • Mirrlees, J., Adam, S., Besley, T., Blundell, R., Bond, S., Chote, R., Gammie, M., Johnson, P., Myles, G., Poterba, J. (2013). The Mirrlees review: a proposal for systematic tax reform. National Tax Journal, 65(3), 655-684.
    • Public
  • Admad, Ehtisham (2010). The political-economy of tax reforms in Pakistan: the ongoing saga of the GST. (Working Paper 33). Asia Research Centre, London School of Economics and Political Science.
  • Ahmad, Ehtisham (2024). Political economy of tax and digital transformations in Pakistan. Pakistan Development Review, 63(2), 135-160. https://doi.org/10.30541/v63i2pp.135-160 picture_as_pdf
  • Almunia, Miguel, Harju, Jarkko, Kotakorpi, Kaisa, Tukiainen, Janne, Verho, Jouko (2018). Expanding access to administrative data: the case of tax authorities in Finland and the UK. International Tax and Public Finance, https://doi.org/10.1007/s10797-018-9525-0#copyrightInformation picture_as_pdf
  • Altube, Matias Guizzo, Scartascini, Carlos, Tommasi, Mariano (2023). The political economy of redistribution and (in)efficiency in Latin America and the Caribbean. (III Working Papers 114). International Inequalities Institute, London School of Economics and Political Science. https://doi.org/10.21953/lse.7n4aocvr7l29 picture_as_pdf
  • Alvaredo, Facundo, Atkinson, Anthony B., Morelli, Salvatore (2015). The challenge of measuring UK wealth inequality in the 2000s. (III Working Paper 4). International Inequalities Institute, London School of Economics and Political Science. https://doi.org/10.21953/lse.bfz2ct0iblos picture_as_pdf
  • Alvaredo, Facundo, Berman, Yonatan, Morelli, Salvatore (2025). Evidence from the dead: new estimates of wealth inequality based on the distribution of estates. (III Working Paper 149). International Inequalities Institute, London School of Economics and Political Science. https://doi.org/10.21953/lse.sty6icp98mpr picture_as_pdf
  • Anderson, Ronald W. (2021). Stake-holder firms and the reform of local public finance in China. (Systemic Risk Centre Discussion Papers 108). Systemic Risk Centre, The London School of Economics and Political Science. picture_as_pdf
  • Anderson, Ronald W. (2020). Who bears risk in China's non-financial enterprise debt? (Systemic Risk Centre Discussion Papers 101). Systemic Risk Centre, The London School of Economics and Political Science. picture_as_pdf
  • Atkinson, Anthony B. (2015). Inequality what can be done? (III Working Paper 2). International Inequalities Institute, London School of Economics and Political Science. https://doi.org/10.21953/lse.q3wqhy5t36kn picture_as_pdf
  • Baistrocchi, Eduardo (2025). Global tax hubs. Florida Tax Review, 27(2). picture_as_pdf
  • Bayer, R, Cowell, Frank (2006). Tax compliance and firms' strategic interdependence. Suntory and Toyota International Centres for Economics and Related Disciplines.
  • Becker, Bastian, Waitkus, Nora (2025). Undeserving heirs: how the origins of wealth shape attitudes towards redistribution. European Societies, 27(5), 889 - 914. https://doi.org/10.1162/euso_a_00041 picture_as_pdf
  • Begg, Iain (2023). EU finances in search of a new approach. Intereconomics, 58(6), 295 - 299. https://doi.org/10.2478/ie-2023-0061 picture_as_pdf
  • Bernabe, Sabine (2002). Informal employment in countries in transition: a conceptual framework. (CASEpaper 56). Centre for Analysis of Social Exclusion.
  • Besley, Timothy, Persson, Torsten (2014). Why do developing countries tax so little? Journal of Economic Perspectives, 28(4), 99-120. https://doi.org/10.1257/jep.28.4.99
  • Bosmans, Kristof, Cowell, Frank (2009). The class of absolute decomposable inequality measures. (Distributional Analysis Research Programme Papers DARP 99). The Toyota Centre, London School of Economics and Political Science.
  • Carozzi, Felipe, Cipullo, Davide, Repetto, Luca (2024). Powers that be? Political alignment, government formation, and government stability. Journal of Public Economics, 230, https://doi.org/10.1016/j.jpubeco.2023.105017 picture_as_pdf
  • Cloyne, James (2014). Government spending shocks, wealth effects and distortionary taxes. (CFM discussion paper series CFM-DP2014-13). Centre For Macroeconomics.
  • Cloyne, James, Dimsdale, Nicholas, Postel-Vinay, Natacha (2024). Taxes and growth: new narrative evidence from interwar Britain. Review of Economic Studies, 91(4), 2168 - 2200. https://doi.org/10.1093/restud/rdad081 picture_as_pdf
  • Crowe, Christopher (2004). Inflation, inequality and social conflict. (CEPDP 657). London School of Economics and Political Science. Centre for Economic Performance.
  • Cunat, Alejandro, Deak, Szabolcs, Maffezzoli, Marco (2008). Tax cuts in open economies. (CEPDP 860). London School of Economics and Political Science. Centre for Economic Performance.
  • Dal Bo, Ernesto, Hutkova, Karolina, Leucht, Lukas, Yuchtman, Noam Meir (2023). Dissecting the sinews of power: international trade and the rise of Britain's fiscal-military state, 1689-1823. (CEP Discussion Papers CEPDP1931). London School of Economics and Political Science. Centre for Economic Performance. picture_as_pdf
  • Dal Bó, Ernesto, Hutkova, Karolina, Leucht, Lukas, Yuchtman, Noam (2025). Dissecting the sinews of power: international trade and the rise of Britain’s fiscal-military state, 1689-1823. Journal of Economic History, 85(2), 336 - 369. https://doi.org/10.1017/S0022050725000117 picture_as_pdf
  • Das, Ashima, Kattumuri, Ruth (2010). Children with disabilities in private inclusive schools in Mumbai: experiences and challenges. (Working Paper 34). Asia Research Centre, London School of Economics and Political Science.
  • De Neve, Jan-Emmanuel, Imbert, Clement, Spinnewijn, Johannes, Tsankova, Teodora, Luts, Maarten (2021). How to improve tax compliance? Evidence from population-wide experiments in Belgium. European Journal of Political Economy, 129(5), 1425 - 1463. https://doi.org/10.1086/713096 picture_as_pdf
  • Djankov, Simeon (2017). Corporate tax cuts: examining the record in advanced economies. (Financial Markets Group Discussion Papers 764). Financial Markets Group, The London School of Economics and Political Science. picture_as_pdf
  • Dunleavy, Patrick, Carrera, Leandro (2013). Growing productivity gradually – tax services. In Growing the Productivity of Government Services (pp. 73 - 119). Edward Elgar. https://doi.org/10.4337/9780857934994.00011 picture_as_pdf
  • Ferreira, Francisco H. G. (2023). Is there a ‘new consensus’ on inequality? (III Working Paper 101). International Inequalities Institute, London School of Economics and Political Science. https://doi.org/10.21953/lse.rx2hhm3oajel picture_as_pdf
  • Friedman, Sam, Gronwald, Victoria, Summers, Andrew, Taylor, Emma (2024). Tax flight? Britain’s wealthiest and their attachment to place. (III Working Papers 131). International Inequalities Institute, London School of Economics and Political Science. https://doi.org/10.21953/lse.9cpej2l51pc9 picture_as_pdf
  • Georgiadis, Andreas, Manning, Alan (2007). Spend it like Beckham? Inequality and redistribution in the UK, 1983-2004. (CEPDP 816). London School of Economics and Political Science. Centre for Economic Performance.
  • Giupponi, Giulia, Landais, Camille (2018). Subsidizing labor hoarding in recessions: the employment and welfare effects of short time work. (CEP Discussion Papers CEPDP1585). London School of Economics and Political Science. Centre for Economic Performance. picture_as_pdf
  • Giupponi, Giulia, Landais, Camille (2023). Subsidizing labour hoarding in recessions: the employment and welfare effects of short-time work. Review of Economic Studies, 90(4), 1963–2005. https://doi.org/10.1093/restud/rdac069 picture_as_pdf
  • Griffith, Rachel, Redding, Stephen, Van Reenen, John (2001). Measuring the cost effectiveness of an R&D tax credit for the UK. (CEP Discussion Papers 509). London School of Economics and Political Science. Centre for Economic Performance.
  • Hopkin, Jonathan (2022). The politics of tax justice in democracies: redistribution beyond the median voter theorem. LSE Public Policy Review, 2(4). https://doi.org/10.31389/lseppr.74 picture_as_pdf
  • Iacono, Roberto, 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. https://doi.org/10.21953/lse.jluvs7s5ippj picture_as_pdf
  • Kolsrud, Jonas, Landais, Camille, Nilsson, Peter, Spinnewijn, Johannes (2015). The optimal timing of UI benefits: theory and evidencefrom Sweden. (CEP Discussion Papers CEPDP1361). London School of Economics and Political Science. Centre for Economic Performance.
  • Kolsrud, Jonas, Landais, Camille, Nilsson, J. Peter, Spinnewijn, Johannes (2018). The optimal timing of unemployment benefits: theory and evidence from Sweden. American Economic Review, 108(4-5), 985-1033. https://doi.org/10.1257/aer.20160816
  • Komatsuzaki, Takuji (2024). Fiscal consolidation and income inequality in Latin America and the Caribbean. Economía, 23(1), 74 – 88. https://doi.org/10.31389/eco.437 picture_as_pdf
  • Kreiner, Claus Thustrup, Reck, Daniel, Skov, Peer Ebbesen (2020). Do lower minimum wages for young workers raise their employment? Evidence from a Danish discontinuity. Review of Economics and Statistics, 102(2), 339 - 354. https://doi.org/10.1162/rest_a_00825 picture_as_pdf
  • Kuralbayeva, Karlygash (2018). Environmental taxation, employment and public spending in developing countries. Environmental and Resource Economics,
  • Kuralbayeva, Karlygash (2018). Unemployment, rural-urban migration and environmental regulation. Review of Development Economics, 22(2), 507-539. https://doi.org/10.1111/rode.12360
  • Landais, Camille, Spinnewijn, Johannes (2021). The value of unemployment insurance. Review of Economic Studies, 88(6), 3041 - 3085. https://doi.org/10.1093/restud/rdaa086 picture_as_pdf
  • Leon, Giovanny, Gonzalez-Pier, Eduardo, Kanavos, Panos, Ruiz de Castilla, Eva Maria, Machinicki, Gerardo (2024). The 30-billion-dollar distribution markups and taxes of pharmaceuticals in Latin American countries: impact, options, and trade-offs. Value in Health Regional Issues, 44, https://doi.org/10.1016/j.vhri.2024.101015 picture_as_pdf
  • Ma, Debin, Rubin, Jared (2017). The paradox of power: understanding fiscal capacity in Imperial China and absolutist regimes. (Economic History working papers 261/2017). Department of Economic History, London School of Economics and Political Science.
  • Ma, Debin, Rubin, Jared (2019). The paradox of power principal-agent problems and administrative capacity in Imperial China (and other absolutist regimes). Journal of Comparative Economics, 47(2), 277-294. https://doi.org/10.1016/j.jce.2019.03.002 description
  • Manaresi, Francesco, Palma, Alessandro, Salvatici, Luca, Scrutinio, Vincenzo (2022). Managerial input and firm performance. Evidence from a policy experiment. (CEP Discussion Papers 1871). London School of Economics and Political Science. Centre for Economic Performance. picture_as_pdf
  • Mulheirn, Ian (2012). Osborne should make cuts from low-growth areas, and recycle the money into high-impact spending to boost the economy while sticking to the deficit reduction plan.
  • Papp, Tamás K., Takáts, Előd (2024). Tax rate cuts and tax compliance – the Laffer curve revisited. Public Finance Quarterly, 70(4), 9-28. https://doi.org/10.35551/PFQ_2024_4_8 picture_as_pdf
  • Schaff, Felix (2020). When ‘the state made war’, what happened to economic inequality? Evidence from preindustrial Germany (c.1400-1800). (Economic History Working Papers 311). London School of Economics and Political Science. picture_as_pdf
  • Sila, Urban (2009). Can family-support policies help explain differences in working hours across countries? (CEP Discussion Paper 955). London School of Economics and Political Science. Centre for Economic Performance.
  • Slemrod, Joel, Collins, Brett, Hoopes, Jeffrey L., Reck, Daniel, Sebastiani, Michael (2017). Does credit-card information reporting improve small-business tax compliance? Journal of Public Economics, 149, 1-19. https://doi.org/10.1016/j.jpubeco.2017.02.010
  • Spinnewijn, Johannes (2020). The trade-off between insurance and incentives in differentiated unemployment policies. Fiscal Studies, 41(1), 101 - 127. https://doi.org/10.1111/1475-5890.12199 picture_as_pdf
  • Spooner, Joseph (2021). The local austere creditor. In Schwartz, Saul (Ed.), Oppressed by Debt: Government and the Justice System as a Creditor of the Poor (pp. 42 - 68). Routledge. https://doi.org/10.4324/9780367816216-3 picture_as_pdf
  • Stein, Ernesto, Caro, Lorena (2017). Ideology and taxation in Latin America. Economía, 17(2), 1 - 27. https://doi.org/10.31389/eco.63 picture_as_pdf
  • Summers, Andrew (2021). Ways of taxing wealth: alternatives and interactions. Fiscal Studies, 42(3-4), 485 - 507. https://doi.org/10.1111/1475-5890.12285 picture_as_pdf
  • Summers, Andy (2022). Is it possible to tax the super-rich? LSE Public Policy Review, 2(4). https://doi.org/10.31389/lseppr.70 picture_as_pdf
  • Valero, Anna, Van Reenen, John (2011). Slow growth does not have to be our ‘new normal’. Government needs to change the way it looks at the growth problem in the long term.
  • Weigel, Jonathan (2020). The participation dividend of taxation: how citizens in Congo engage more with the state when it tries to tax them. Quarterly Journal of Economics, 135(4), 1849 - 1903. https://doi.org/10.1093/qje/qjaa019 picture_as_pdf
  • Yang, Zixuan (2025). Reducing distance friction via digital taxation - the Piraeus case. Advances in Economics, Management and Political Sciences, 219(1), 137 - 142. https://doi.org/10.54254/2754-1169/2025.gl27465 picture_as_pdf