JEL classification

Journal of Economic Literature Classification (10696) H - Public Economics (1336) H2 - Taxation, Subsidies, and Revenue (399) H24 - Personal Income and Other Nonbusiness Taxes and Subsidies (54)
Number of items at this level: 54.
None
  • Avery-Jones, John F., Harriss, Peter, Oliver, David (Eds.) (2008). Comparative perspectives on revenue law: essays in honour of John Tiley. Cambridge University Press.
  • Besley, Timothy, Preston, Ian (1988). Invariance and the axiomatics of income tax progression: a comment. Bulletin of Economic Research, 40(2), 159-163. https://doi.org/10.1111/j.1467-8586.1988.tb00262.x
  • Dean, Hartley (2012). The ethical deficit of the United Kingdom's proposed universal credit: pimping the precariat? Political Quarterly, 83(2), 353-359. https://doi.org/10.1111/j.1467-923X.2012.02292.x
  • Diamond, Peter, Spinnewijn, Johannes (2011). Capital income taxes with heterogeneous discount rates. American Economic Journal: Economic Policy, 3(4), 52-76. https://doi.org/10.1257/pol.3.4.52
  • Ghatak, Maitreesh, Maniquet, Franccedilois (2019). Universal basic income: some theoretical aspects. Annual Review of Economics, 11, 895-928. https://doi.org/10.1146/annurev-economics-080218-030220
  • Hérault, Nicolas, Jenkins, Stephen P. (2022). Redistributive effect and the progressivity of taxes and benefits: evidence for the UK, 1977–2018. Journal of Income Distribution, 31(3 - 4). https://doi.org/10.25071/1874-6322.40542
  • Johannesen, Niels, Langetieg, Patrick, Reck, Daniel, Risch, Max, 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. https://doi.org/10.3386/w24366
  • Kleven, Henrik Jacobsen, Landais, Camille, Saez, Emmanuel (2010). Taxation and international migration of superstars: evidence from the European football market. (Working Paper Series 16545). National Bureau of Economic Research.
  • Kleven, Henrik Jacobsen, Landais, Camille, Saez, Emmanuel (2013). Taxation and international mobility of superstars: evidence from the European football market. American Economic Review, 103(5), 1892-1924. https://doi.org/10.1257/aer.103.5.1892
  • Lyytikainen, Teemu, Santavirta, Torsten (2013). The effect of church tax on church membership. Journal of Population Economics, 26(3), 1175-1193. https://doi.org/10.1007/s00148-012-0431-y
  • Sutherland, Holly, Evans, Martin, Hancock, Ruth, Hills, John, Zantomio, Francesca (2008). The impact of benefit and tax uprating on incomes and poverty. Joseph Rowntree Foundation.
    • Public
  • Acciari, Paolo, Alvaredo, Facundo, Morelli, Salvatore (2023). The concentration of personal wealth in Italy 1995–2016. (III Working Paper 88). International Inequalities Institute, London School of Economics and Political Science. https://doi.org/10.21953/lse.t9jbakawhj93 picture_as_pdf
  • Acciari, Paolo, Alvaredo, Facundo, Morelli, Salvatore (2024). The concentration of personal wealth in Italy 1995-2016. Journal of the European Economic Association, 22(3), 1228 - 1274. https://doi.org/10.1093/jeea/jvae002 picture_as_pdf
  • Advani, Arun, Hughson, Helen, Summers, Andrew (2023). How much tax do the rich really pay? Evidence from the UK. Oxford Review of Economic Policy, 39(3), 406-437. https://doi.org/10.1093/oxrep/grad032 picture_as_pdf
  • Advani, Arun, Hughson, Helen, Tarrant, Hannah (2021). Revenue and distributional modelling for a UK wealth tax. Fiscal Studies, 42(3-4), 699 - 736. https://doi.org/10.1111/1475-5890.12280 picture_as_pdf
  • Alloza, Mario (2016). The impact of taxes on income mobility. (CFM discussion paper series CFM-DP2016-32). Centre For Macroeconomics.
  • Antón, Arturo, Rasteletti, Alejandro (2021). Taxing labor income in an economy with high employment informality. Economía, 21(2), 33 - 68. https://doi.org/10.31389/eco.225 picture_as_pdf
  • Bargain, Olivier, Jara, H. Xavier, Rivera, David (2024). Tax disincentives to formal employment in Latin America. (III Working Paper 144). International Inequalities Institute, London School of Economics and Political Science. https://doi.org/10.21953/lse.q3xvd7vo6pcw picture_as_pdf
  • Brewer, Mike, Tasseva, Iva (2021). Did the UK policy response to Covid-19 protect household incomes? Journal of Economic Inequality, 19(3), 433 - 458. https://doi.org/10.1007/s10888-021-09491-w picture_as_pdf
  • Bukowski, Pawel, Chrostek, Paweł, Novokmet, Filip, Skawiński, Marek (2023). Income inequality in the 21st century Poland. (III Working Papers 128). International Inequalities Institute, London School of Economics and Political Science. https://doi.org/10.21953/lse.o0lsca8v0bvk picture_as_pdf
  • Burgherr, David (2021). The costs of administering a wealth tax. Fiscal Studies, 42(3-4), 677 - 697. https://doi.org/10.1111/1475-5890.12276 picture_as_pdf
  • Carozzi, Felipe, Hilber, Christian A. L., Yu, Xiaolun (2020). On the economic impacts of mortgage credit expansion policies: evidence from Help to Buy. (CEP Discussion Papers 1681). London School of Economics and Political Science. Centre for Economic Performance. picture_as_pdf
  • Carozzi, Felipe, Hilber, Christian A. L., Yu, Xiaolun (2024). On the economic impacts of mortgage credit expansion policies: evidence from help to buy. Journal of Urban Economics, 139, https://doi.org/10.1016/j.jue.2023.103611 picture_as_pdf
  • Chamberlain, Emma (2021). Who should pay a wealth tax? Some design issues. Fiscal Studies, 42(3-4), 599 - 613. https://doi.org/10.1111/1475-5890.12284 picture_as_pdf
  • Costa-Font, Joan, Raut, Nilesh (2025). Long-term care partnership effects on Medicaid and private insurance. Health Economics, 34(6), 1171 - 1187. https://doi.org/10.1002/hec.4949 picture_as_pdf
  • Cowell, Frank, Van de Gaer, Dirk (2025). Condorcet was wrong, Pareto was right: families, inheritance and inequality. Journal of Public Economic Theory, 27(2). https://doi.org/10.1111/jpet.70022 picture_as_pdf
  • Deza, María Cecilia, Dondo, Mariana, Jara, H. Xavier, Rodríguez, David, Torres, Javier (2025). The role of tax-benefit systems in reducing the gender income gap in Latin America. Social Policy and Administration, https://doi.org/10.1111/spol.70001 picture_as_pdf
  • D’Ambrosio, Anna, Scrutinio, Vincenzo (2022). A few Euro more: benefit generosity and the optimal path of unemployment benefits. (CEP Discussion Papers 1835). London School of Economics and Political Science. Centre for Economic Performance. picture_as_pdf
  • Friedman, Sam, Gronwald, Victoria, Summers, Andrew, Taylor, Emma (2025). But Switzerland's boring': tax migration and the pull of place-specific cultural capital. Socio-Economic Review, 23(3), 1091 - 1112. https://doi.org/10.1093/ser/mwaf002 picture_as_pdf
  • Galasso, Alberto, Schankerman, Mark, Serrano, Carlos J. (2011). Trading and enforcing patent rights. (CEP Discussion Papers CEPDP1072). London School of Economics and Political Science. Centre for Economic Performance. picture_as_pdf
  • Gasior, Katrin, Jara, H. Xavier, Makovec, Mattia (2023). Assessing the effectiveness of social protection measures in mitigating COVID-19-related income shocks in the European Union. (III Working Papers 106). International Inequalities Institute, London School of Economics and Political Science. https://doi.org/10.21953/lse.tmyr6hw4dw2z picture_as_pdf
  • Gasior, Katrin, Jara, H. Xavier, Makovec, Mattia (2024). Assessing the effectiveness of social protection measures in mitigating COVID 19 related income shocks in the European Union. Economic Analysis and Policy, 83, 583 - 605. https://doi.org/10.1016/j.eap.2024.07.004 picture_as_pdf
  • Groom, Ben, Maddison, David (2018). New estimates of the elasticity of marginal utility for the UK. Environmental and Resource Economics, https://doi.org/10.1007/s10640-018-0242-z
  • Herault, Nicolas, Jenkins, Stephen P. (2023). Redistribution, horizontal inequity, and reranking: direct taxation in the UK, 1977–2020. (III Working Papers 125). International Inequalities Institute, London School of Economics and Political Science. https://doi.org/10.21953/lse.d781nena36w5 picture_as_pdf
  • Hilber, Christian A. L., Turner, Tracy M. (2010). The mortgage interest deduction and its impact on homeownership decisions. (SERC Discussion Papers SERCDP0055). Spatial Economics Research Centre (SERC), London School of Economics and Political Science.
  • Hilber, Christian A. L., Turner, Tracy M. (2014). The mortgage interest deduction and its impact on homeownership decisions. Review of Economics and Statistics, 96(4), 618-637. https://doi.org/10.1162/REST_a_00427
  • Hills, John (2013). Safeguarding social equity during fiscal consolidation: which tax bases to use? In Princen, Savina, Mourre, Gilles (Eds.), The Role of Tax Policy in Times of Fiscal Consolidation (pp. 80-93). European Commission. https://doi.org/10.2765/54257
  • Hoopes, Jeffrey L., Reck, Daniel, Slemrod, Joel (2015). Taxpayer search for information: implications for rational attention. American Economic Journal: Economic Policy, 7(3), 177-208. https://doi.org/10.1257/pol.20140050
  • Hérault, Nicolas, Jenkins, Stephen P. (2021). Redistributive effect and the progressivity of taxes and benefits: evidence for the UK, 1977–2018. (III Working Papers 72). International Inequalities Institute, London School of Economics and Political Science. https://doi.org/10.21953/lse.v8ctufddx0n1 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
  • Jara, H. Xavier, Montesdeoca, Lourdes, Tasseva, Iva (2022). The role of automatic stabilizers and emergency tax–benefit policies during the COVID-19 Pandemic: evidence from Ecuador. European Journal of Development Research, 34(6), 2787 - 2809. https://doi.org/10.1057/s41287-021-00490-1 picture_as_pdf
  • Jara, H. Xavier, Palacio Ludeña, María Gabriela (2024). Rethinking social assistance amid the COVID-19 pandemic: guaranteeing the right to income security in Ecuador. Journal of International Development, 36(3), 1738 - 1764. https://doi.org/10.1002/jid.3878 picture_as_pdf
  • Jensen, Mathias Fjællegaard, Blundell, Jack (2023). Income effects and labour supply: evidence from a child benefits reform. Journal of Public Economics, 230, https://doi.org/10.1016/j.jpubeco.2023.105049 picture_as_pdf
  • Johannesen, Niels, Langetieg, Patrick, Reck, Daniel, Risch, Max, 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. https://doi.org/10.1257/pol.20180410 picture_as_pdf
  • Kleven, Henrik Jacobsen, Schultz, Esben Anton (2014). Estimating taxable income responses using Danish tax reforms. American Economic Journal: Economic Policy, 6(4), 271-301. https://doi.org/10.1257/pol.6.4.271
  • Kleven, Henrik, Landais, Camille, Muñoz, Mathilde, Stantcheva, Stefanie (2020). Taxation and migration: evidence and policy implications. Journal of Economic Perspectives, 34(2), 119 - 142. https://doi.org/10.1257/JEP.34.2.119 picture_as_pdf
  • Medina, Carlos, Morales, Leonardo (2007). Stratification and public utility services in Colombia subsidies to households or distortion of housing prices? Economía, 7(2), 41 - 86. https://doi.org/10.1353/eco.2007.0013 picture_as_pdf
  • Miller, Helen, Pope, Thomas, Smith, Kate (2024). Intertemporal income shifting and the taxation of business owner-managers. Review of Economics and Statistics, 106(1), 184-201. https://doi.org/10.1162/rest_a_01166 picture_as_pdf
  • Ngai, L. Rachel, Pissarides, Christopher A. (2011). Taxes, social subsidies, and the allocation of work time. American Economic Journal: Macroeconomics, 3(4), 1-26. https://doi.org/10.1257/mac.3.4.1
  • Olivera, Javier, Breunig, Christian, Broderstad, Troy, Dumont, PatricK, Sterba, Maj-Britt (2025). Preferences for redistribution policies among politicians and citizens. (III Working Paper 152). International Inequalities Institute, London School of Economics and Political Science. https://doi.org/10.21953/lse.55unxdx7hqvx picture_as_pdf
  • Olivera, Javier, Schokkaert, Erik, van Kerm, Philippe (2024). The role of information in eliciting support for inheritance taxation. (III Working Paper 157). International Inequalities Institute, London School of Economics and Political Science. picture_as_pdf
  • Schechtl, Manuel, Waitkus, Nora (2024). Where income becomes wealth: how redistribution moderates the association between income and wealth. Socius, 10, 1 - 13. https://doi.org/10.1177/23780231241261599 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
  • Whitehead, Christine (2018). Housing policy and the changing tenure mix. National Institute Economic Review, 245(1), R34-R39. https://doi.org/10.1177/002795011824500113