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293 IZA Discussion Papers
IZA Discussion Paper No. 18222
Does Local Diversity Affect Charitable Giving?
Baris Yörük
Published in: Journal of Experimental and Behavioral Economics, 2025, 119, 102467
IZA Discussion Paper No. 18190
Income Taxation Across Countries
Xincheng Qiu, Nicolo Russo
IZA Discussion Paper No. 18136
Sailing Through Troubled Waters: Evidence from Support Discontinuities to Firms in Times of Crisis
Ana Martins, João Pereira dos Santos, Fernando Pozzobon
IZA Discussion Paper No. 18106
Earnings Responses to Social Security Contributions: Evidence from Older Workers in Canada
Adam M. Lavecchia, James Stutely
IZA Discussion Paper No. 18057
Beyond Income: Understanding Preferences for Redistribution Among the Top 1%
Matías Strehl-Pessina, Marcelo Bergolo, Martin Leites
IZA Discussion Paper No. 18014
Unemployment Insurance Eligibility and Employment Duration
Clément Brébion, Simon Briole, Laura Khoury
IZA Discussion Paper No. 17943
Weathering the Storms? Minimum-Income Benefits as a Crisis Response
Herwig Immervoll, Felizia Pasteiner
also available in: OECD Social, Employment and Migration Working Papers series
IZA Discussion Paper No. 17923
Consumption Responses to a Major Minimum Wage Increase: Evidence from Spain
Ignacio González, Hector Sala, Pedro Trivín
IZA Discussion Paper No. 17868
Local Policy Misperceptions and Investment: Experimental Evidence from Firm Decision Makers
Sebastian Blesse, Florian Buhlmann, Philipp Heil, Davud Rostam-Afschar
IZA Discussion Paper No. 17825
Extractive Taxation and the French Revolution
Tommaso Giommoni, Marco Tabellini, Gabriel Loumeau
IZA Discussion Paper No. 17799
Treasure Islands, Real Jobs? Workers and Anti-Avoidance Policies in a Tax Paradise
Sónia Cabral, Joana Garcia, Raquel Miranda, Susana Peralta, João Pereira dos Santos
IZA Discussion Paper No. 17617
Soda Taxes, BMI and Obesity: Evidence from Seattle
James Flynn, Anja Gruber
IZA Discussion Paper No. 17606
Do Stronger Employer Responsibilities Enhance Workplace Accommodation for Sick-Listed Workers? Evidence from a Dutch Reform
Laura Jansen, Viola Angelini, Max Groneck, Raun van Ooijen
IZA Discussion Paper No. 17600
Taxes Today, Benefits Tomorrow
Thomas Le Barbanchon
forthcoming in: American Economic Journal: Applied Economics
IZA Discussion Paper No. 17578
How Malleable Are Pro-environmental Preferences? Evidence from a Randomized Survey Experiment
Giorgia Menta, Michela Piccari, Bertrand Verheyden
IZA Discussion Paper No. 17566
Normative Judgments Implicit in the Tax System: A Simulation Approach
Niklas Isaak, Robin Jessen
IZA Discussion Paper No. 17551
Means-Tested Transfers in the US: Facts and Parametric Estimates
Nezih Guner, Christopher Rauh, Gustavo Ventura
IZA Discussion Paper No. 17499
Macroeconomic Effects of the Anticipation and Implementation of Tax Changes in Germany: Evidence from a Narrative Account
Désirée I. Christofzik, Angela Fuest, Robin Jessen
published in: Economica, 2022, 89 (353), 62-81.
IZA Discussion Paper No. 17477
How Reliable Are Social Safety Nets in Situations of Acute Economic Need? Extended Estimates for 14 OECD Countries
Raphaela Hyee, Herwig Immervoll, Rodrigo Fernandez, Jongmi Lee, Karl Handscomb
IZA Discussion Paper No. 17456
Universal Child Benefit and Child Poverty: The Role of Fertility Adjustments
Jan Gromadzki
IZA Discussion Paper No. 17412
The Effect of Unconventional Fiscal Policy on Consumption – New Evidence Based on Transactional Data
Winfried Koeniger, Peter Kress
IZA Discussion Paper No. 17224
Tax Incentives and Return Migration
Jacopo Bassetto, Giuseppe Ippedico
IZA Discussion Paper No. 17041
Employment and Labor Supply Responses to the Child Tax Credit Expansion: Theory and Evidence
Diane Whitmore Schanzenbach, Michael R. Strain
published in: Annals of the American Academy of Political and Social Science, 2024, 710 (1), 141-156
IZA Discussion Paper No. 16842
How China's "Later, Longer, Fewer" Campaign Extends Life Expectancy: A Study of Intergenerational Support for Elderly Parents
Cynthia Bansak, Eva Dziadula, Sophie Xuefei Wang
IZA Discussion Paper No. 16702
Too Much of a Good Thing? Using Tax Incentives to Stimulate Dual-Earner Couples
Henk-Wim de Boer, Egbert L. W. Jongen, Patrick Koot
published in: Journal of Population Economics, 2025, 38, Article 68 (2025)
IZA Discussion Paper No. 16516
The Effect of Reducing Welfare Access on Employment, Health, and Children's Long-Run Outcomes
Jeffrey Hicks, Gaëlle Simard-Duplain, David A. Green, William P. Warburton
IZA Discussion Paper No. 16432
Taxation and Migration by the Super-Rich
Arun Advani, David Burgherr, Andy Summers
IZA Discussion Paper No. 16112
Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!
Marie-Noëlle Lefebvre, Etienne Lehmann, Michaël Sicsic
published in: Scandinavian Journal of Economics, 2025, 127 (3), 460 - 489
IZA Discussion Paper No. 16056
Downward Revision of Investment Decisions after Corporate Tax Hikes
Sebastian Link, Manuel Menkhoff, Andreas Peichl, Paul Schüle
published in: American Economic Journal: Economic Policy, 2024, 16 (4), 194 - 222
IZA Discussion Paper No. 15894
The Multigenerational Impact of Children and Childcare Policies
Sencer Karademir, Jean-William Laliberté, Stefan Staubli
published in: Journal of Labor Economics, 44(1): 189-227, 2026.
IZA Discussion Paper No. 15797
The Effects of Employers' Disability and Unemployment Insurance Costs on Benefit Inflows
Tomi Kyyrä, Juha Tuomala
published in: Labour Economics, 2023, 85, 102434
IZA Discussion Paper No. 15728
High Speed Internet and the Widening Gender Gap in Adolescent Mental Health: Evidence from Hospital Records
Esther Arenas-Arroyo, Daniel Fernández-Kranz, Natalia Nollenberger
This version: May 2023
IZA Discussion Paper No. 15726
The Effects of a Disability Employment Quota When Compliance Is Cheaper than Defiance
Judit Krekó, Álmos Telegdy
IZA Discussion Paper No. 15668
Investment Tax Credits and the Response of Firms
Adrian Lerche
published in: American Economic Review, 2025, 115 (8), 2781–2818
IZA Discussion Paper No. 15582
Tax Incentives for High Skilled Migrants: Evidence from a Preferential Tax Scheme in the Netherlands
Lisa Marie Timm, Massimo Giuliodori, Paul Muller
published as 'Tax Incentives for Migrants With Mid-Level Earnings: Evidence From the Netherlands' in: American Economic Journal: Applied Economics, 2025, 17 (3), 42–79
IZA Discussion Paper No. 15568
Demand Stimulus as Social Policy
Alan Auerbach, Yuriy Gorodnichenko, Daniel Murphy
IZA Discussion Paper No. 15525
Tax Elasticity of Border Sales: A Meta-Analysis
Dat Huynh, Anna Sokolova, Mehmet S. Tosun
IZA Discussion Paper No. 15470
Family Bargaining and the Gender Gap in Informal Care
Chiara Canta, Helmuth Cremer
IZA Discussion Paper No. 15399
COVID-19 Private Pension Withdrawals and Unemployment Tenures
Tristram Sainsbury, Robert Breunig, Timothy Watson
IZA Discussion Paper No. 15379
A Note on Evaluating Formal Education for Adults
Anders Stenberg
published as 'Does Formal Education for Adults Yield Long-Term Multiplier Effects or Human Capital Depreciation?' in: Economics of Education Review, 2022, 90, 102306
IZA Discussion Paper No. 15255
Regional Consumption Responses and the Aggregate Fiscal Multiplier
Bill Dupor, Marios Karabarbounis, Marianna Kudlyak, M. Saif Mehkari
published in: Review of Economic Studies, 2023, 90 (6), 2982–3021,
IZA Discussion Paper No. 15249
Who Wins and Who Loses from State Subsidies?
Jun Du, Sourafel Girma, Holger Görg, Ignat Stepanok
published in: Canadian Journal of Economics, 2023, 56 (3), 1007-1031
IZA Discussion Paper No. 15239
Grandfathers and Grandsons: Social Security Expansion and Child Health in China
Jinyang Yang, Xi Chen
published in: Economic Development and Cultural Change, 2025, 73 (4), 1881–1921
IZA Discussion Paper No. 15232
How Reliable Are Social Safety Nets? Value and Accessibility in Situations of Acute Economic Need
Herwig Immervoll, Raphaela Hyee, Rodrigo Fernandez, Jongmi Lee
updated and extended version published as: IZA DP No. 17477, 2024
IZA Discussion Paper No. 15219
Incomplete Catching Up: Income among Manchurian, Yi and Han People in Rural China from 2002 to 2018
Björn Anders Gustafsson, Yudan Zhang
published in: China Quarterly, 2023, 253, 197 - 213.
IZA Discussion Paper No. 15203
Does Cutting Child Benefits Reduce Fertility in Larger Families? Evidence from the UK’s Two-Child Limit
Mary Reader, Jonathan Portes, Ruth Patrick
IZA Discussion Paper No. 14955
Sensitivity of Charitable Giving to Realized Income Changes: Evidence from Military Bonuses and the Combined Federal Campaign
Carl J. Wojtaszek, Michael S. Kofoed
IZA Discussion Paper No. 14883
Fiscal Multipliers in the COVID-19 Recession
Alan Auerbach, Yuriy Gorodnichenko, Peter B. McCrory, Daniel Murphy
published in: Journal of International Money and Finance, 2022, 126, 102669
IZA Discussion Paper No. 14865
Equilibrium Worker-Firm Allocations and the Deadweight Losses of Taxation
Jesper Bagger, Espen R. Moen, Rune Majlund Vejlin
IZA Discussion Paper No. 14830
Profit Taxation, R&D Spending, and Innovation
Andreas Lichter, Max Löffler, Ingo E. Isphording, Thu-Van Nguyen, Felix Poege, Sebastian Siegloch
revised version published in: American Economic Journal: Economic Policy, 2025, 17 (1), 432- 463
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