The IZA Discussion Paper Series (ISSN: 2365-9793) disseminates high-quality research by IZA network members to the scientific community and the interested public worldwide before they are later published in academic journals. Comprising more than 17,000 papers, IZA's publication flagship is the most influential working paper series in labor economics.

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620 IZA Discussion Papers
IZA Discussion Paper No. 17766
Using Tax Kinks to Estimate the Marginal Propensity to Consume
Christian Gillitzer, Rasmus Landersø, Peer Ebbesen Skov, Jakob Egholt Søgaard
IZA Discussion Paper No. 17722
The Unintended Consequences of Tax Code Complexity
Stephen Kastoryano
IZA Discussion Paper No. 17706
Gifts that Bind
Viola Angelini, Joan Costa-Font, Berkay Ozcan
IZA Discussion Paper No. 17692
Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance
Guillermo Cruces, Dario Tortarolo, Gonzalo Vazquez-Bare
forthcoming in: Review of Economics and Statistics
IZA Discussion Paper No. 17682
Artificial Intelligence, the Collapse of Consumer Society, and Oligarchy
Gilles Saint-Paul
IZA Discussion Paper No. 17617
Soda Taxes, BMI and Obesity: Evidence from Seattle
James Flynn, Anja Gruber
IZA Discussion Paper No. 17600
Taxes Today, Benefits Tomorrow
Thomas Le Barbanchon
IZA Discussion Paper No. 17587
Phasing Out Payroll Tax Subsidies
Anna Herget, Regina T. Riphahn
forthcoming in: International Tax and Public Finance.
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. 17560
Not Just for Kids: Child and Dependent Care Credit Benefits for Adult Care
Gabrielle Pepin, Yulya Truskinovsky
IZA Discussion Paper No. 17557
Long-Run Estimates of the Global Informal Economies and New Insights for 152 Countries over 1997 to 2022 Using an Enhanced MIMIC Approach
Alban Asllani, Roberto Dell'Anno, Friedrich Schneider
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. 17538
What Is the Value of the Child and Dependent Care Credit?
Gabrielle Pepin
IZA Discussion Paper No. 17523
Immigration, Inequality and Income Taxes
Mirjam Bächli, Albrecht Glitz
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. 17472
Small-Scale Farmers' Willingness to Pay for Information: A Comparison of Individual Purchase Decisions with Contributions to a Club Good
Michael Grimm, Nathalie Luck, Alia Bihrajihant Raya, Udit Sawhney
IZA Discussion Paper No. 17458
How Business Income Measures Affect Income Inequality and the Tax Burden
Rolf Aaberge, Jorgen Heibo Modalsli, Marco Francesconi, Ola L. Vestad
IZA Discussion Paper No. 17389
Evidence from the Dead: New Estimates of Wealth Inequality Using the Distribution of Estates
Facundo Alvaredo, Yonatan Berman, Salvatore Morelli
IZA Discussion Paper No. 17385
Job Search, Efficiency Wages and Taxes
Alex Bryson, Harald Dale-Olsen
IZA Discussion Paper No. 17376
Do Americans Favor Female or Male Politicians? Evidence from Experimental Elections
Panu Poutvaara, Andreas Graefe
IZA Discussion Paper No. 17373
Capital Taxation, Retained Earnings and Inequality: Evidence from Dividend Tax Reforms
Yonatan Berman, Esteban F. Klor
IZA Discussion Paper No. 17354
Spousal Labor Supply: Decoupling Gender Norms and Earning Status
Elliott Isaac
IZA Discussion Paper No. 17305
Financing Social Protection in OECD Countries: Role and Uses of Revenue Earmarking
Herwig Immervoll
forthcoming in: U. Gentilini (ed.), Scaling up: insights into the financing, political economy and delivery of social assistance (preliminary title), World Bank: Washington DC, 2024
IZA Discussion Paper No. 17256
Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance
Guillermo Cruces, Dario Tortarolo, Gonzalo Vazquez-Bare
IZA Discussion Paper No. 17238
The Effects of Child Care Subsidies on Paid Child Care Participation and Labor Market Outcomes: Evidence from the Child and Dependent Care Credit
Gabrielle Pepin
forthcoming in: ILR Review, 2024
IZA Discussion Paper No. 17224
Tax Incentives and Return Migration
Jacopo Bassetto, Giuseppe Ippedico
IZA Discussion Paper No. 17186
Adaptive Maximization of Social Welfare
Nicolò Cesa-Bianchi, Roberto Colomboni, Maximilian Kasy
IZA Discussion Paper No. 17171
"Should CEOs' Salaries Be Capped?" A Survey Experiment on Limitarian Preferences
João V. Ferreira, Stratos Ramoglou, Foivos Savva, Michael Vlassopoulos
IZA Discussion Paper No. 17104
Timing the Transfer: Liquidity Constraints and the Transition to Clean Fuels
Farzana Afridi, Prabhat Barnwal, Shreya Sarkar
IZA Discussion Paper No. 17099
Information Provision and Support for Inheritance Taxation: Evidence from a Representative Survey Experiment in Germany
Luna Bellani, Kattalina Berriochoa, Mark Kapteina, Guido Schwerdt
IZA Discussion Paper No. 17092
How Big Is Small? The Economic Effects of Access to Small Business Subsidies
J. David Brown, Matthew Denes, Ran Duchin, John Hackney
IZA Discussion Paper No. 16904
Combining Part-Time Work and Social Benefits: Empirical Evidence from Finland
Salla Kalin, Tomi Kyyrä, Tuomas Matikka
IZA Discussion Paper No. 16874
Declining Earnings Inequality, Rising Income Inequality: What Explains Discordant Inequality Trends in the United States?
Lukas Lehner, Zachary Parolin, Nathan Wilmers
IZA Discussion Paper No. 16807
Has Intergenerational Progress Stalled? Income Growth over Five Generations of Americans
Kevin Corinth, Jeff Larrimore
IZA Discussion Paper No. 16795
Fiscal Incidence on the Island: Grenada's Fiscal System and Its Incidence
Gustavo J. Canavire Bacarreza, Guillermo Gómez Aliaga, Chevanne Britton, Fernando Rios-Avila, Wilson Jimenez Pozo, Silvia Granados Ibarra, Ran Li
IZA Discussion Paper No. 16783
Tax Incidence in Heterogeneous Markets: The Pass-through of Air Passenger Taxes on Airfares
Florian Wozny
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
IZA Discussion Paper No. 16683
Income Taxation and Hours Worked in Different Types of Entrepreneurship
Ege Can, Frank M. Fossen
IZA Discussion Paper No. 16664
Job Ladder and Wealth Dynamics in General Equilibrium
Leo Kaas, Etienne Lalé, Nawid Siassi
IZA Discussion Paper No. 16587
Redistribution, Horizontal Inequity, and Reranking: Direct Taxation in the UK, 1977–2020
Nicolas Herault, Stephen P. Jenkins
published in: Journal of Income Distribution, 2023, 32 (3-4)
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. 16422
Is There a 'New Consensus' on Inequality?
Francisco H. G. Ferreira
IZA Discussion Paper No. 16350
An Ounce of Prevention for a Pound of Cure: Efficiency of Community-Based Healthcare
Antonella Bancalari, Pedro Bernal, Pablo Celhay, Sebastian Martinez, Maria Deni Sánchez
IZA Discussion Paper No. 16266
The Effects of Cash for Clunkers on Local Air Quality
Ines Helm, Nicolas Koch, Alexander Rohlf
published in: Journal of Urban Economics, 2023, 138, 103576
IZA Discussion Paper No. 16144
Minimum Global Tax: Winners and Losers in the Race for Mergers and Acquisitions
Vito Amendolagine, Randolph Luca Bruno, Maria Cipollina, Gianluigi De Pascale
IZA Discussion Paper No. 16141
Information Nudges, Subsidies, and Crowding Out of Attention: Field Evidence from Energy Efficiency Investments
Matthias Rodemeier, Andreas Löschel
published online in: Journal of the European Economic Association, jvae058, 21 January 2025
IZA Discussion Paper No. 16129
The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty
Margaret E. Brehm, Olga Malkova
published in: National Tax Journal, 2023, 76 (3), 707 - 741
IZA Discussion Paper No. 16122
Labour Costs and the Decision to Hire the First Employee
Bart Cockx, Sam Desiere
published in: European Economic Review, 2024, 170, 104859
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 online in: Scandinavian Journal of Economics, 07 November 2024
IZA Discussion Paper No. 16072
The Motherhood Wage and Income Traps
Francesca Barigozzi, Helmuth Cremer, Emmanuel Thibault
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. 16050
Transitory Earnings Opportunities and Educational Scarring of Men
Jósef Sigurdsson
IZA Discussion Paper No. 16029
Human Capital and Pensions with Endogenous Fertility and Retirement
Giam Pietro Cipriani, Tamara Fioroni
published in: Macroeconomic Dynamics. 2024, 28 (2), 478-494.
IZA Discussion Paper No. 15968
Not So Sweet: Impacts of a Soda Tax on Producers
Judite Goncalves, Roxanne Merenda, João Pereira dos Santos
published in: International Tax and Public Finance, 2024, 31, 1388–1412
IZA Discussion Paper No. 15939
Willingness to Pay for Carbon Mitigation: Field Evidence from the Market for Carbon Offsets
Matthias Rodemeier
This version: March 2024.
IZA Discussion Paper No. 15868
Who Pays for Higher Carbon Prices? Illustration for Lithuania and a Research Agenda
Herwig Immervoll, Jules Linden, Cathal O'Donoghue, Denisa Maria Sologon
IZA Discussion Paper No. 15810
Equilibrium Effects of Payroll Tax Reductions and Optimal Policy Design
Thomas Breda, Luke Haywood, Haomin Wang
published in: Labour Economics, 2024, 91, 102646
IZA Discussion Paper No. 15794
The Perverse Effect of Flexible Work Arrangements on Informality
Edoardo di Porto, Pietro Garibaldi, Giovanni Mastrobuoni, Paolo Naticchioni
IZA Discussion Paper No. 15779
Investment Grants and Firms' Productivity: How Effective Is a Grant Booster Shot?
Fernando Alexandre, Miguel Chaves, Miguel Portela
published online in: Small Business Economics, 22 August 2024
IZA Discussion Paper No. 15743
The Social Tax: Redistributive Pressure and Labor Supply
Eliana Carranza, Aletheia Donald, Florian Grosset, Supreet Kaur
IZA Discussion Paper No. 15668
Investment Tax Credits and the Response of Firms
Adrian Lerche
IZA Discussion Paper No. 15662
Earnings Losses and the Role of the Welfare State during the COVID-19 Pandemic: Evidence from Sweden
Adrian Adermon, Lisa Laun, Patrik Lind, Martin Olsson, Jan Sauermann, Anna Sjögren
published in: Review of Income and Wealth, 2024, 70 (4), 981 - 1010
IZA Discussion Paper No. 15655
Intended and Unintended Effects of E-cigarette Taxes on Youth Tobacco Use
Rahi Abouk, Charles Courtemanche, Dhaval M. Dave, Bo Feng, Abigail S. Friedman, J. Catherine Maclean, Michael Pesko, Joseph J. Sabia, Samuel Safford
published in: Journal of Health Economics, 2023, 87, 102720
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
forthcoming as 'Tax Incentives for Migrants With Mid-Level Earnings: Evidence From the Netherlands' in: American Economic Journal: Applied Economics
IZA Discussion Paper No. 15562
Climate Change Salience, Economic Insecurity, and Support for Mitigation Policies
David W. Johnston, Rachel Knott, Silvia Mendolia
IZA Discussion Paper No. 15525
Tax Elasticity of Border Sales: A Meta-Analysis
Dat Huynh, Anna Sokolova, Mehmet S. Tosun
IZA Discussion Paper No. 15502
Income Taxes, Gross Hourly Wages, and the Anatomy of Behavioral Responses: Evidence from a Danish Tax Reform
Kazuhiko Sumiya, Jesper Bagger
IZA Discussion Paper No. 15470
Family Bargaining and the Gender Gap in Informal Care
Chiara Canta, Helmuth Cremer
IZA Discussion Paper No. 15445
Were Small Businesses More Likely to Permanently Close in the Pandemic?
Robert W. Fairlie, Frank M. Fossen, Reid Johnsen, Gentian Droboniku
revised version published in: Small Business Economics, 2023, 60, 1613-1629
IZA Discussion Paper No. 15384
The Labor Market Impacts of Venezuelan Refugees and Migrants in Brazil
Mrittika Shamsuddin, Pablo A. Acosta, Rovane Battaglin Schwengber, Jedediah Fix, Nikolas Pirani
IZA Discussion Paper No. 15331
Tax-Based Marriage Incentives in the Affordable Care Act
Elliott Isaac, Haibin Jiang
IZA Discussion Paper No. 15328
The Effects of Alcohol Excise Tax Increases by Drinking Level and by Income Level
Henry Saffer, Markus Gehrsitz, Michael Grossman
published online in: National Tax Journal, 18 October 2024
IZA Discussion Paper No. 15302
Income Tax Policy in Europe between Two Crises: From the Great Recession to the COVID-19 Pandemic
Michal Myck, Kajetan Trzciński
IZA Discussion Paper No. 15276
Alcohol Price Floors and Externalities: The Case of Fatal Road Crashes
Marco Francesconi, Jonathan James
published in: Journal of Policy Analysis and Management, 2022, 41 (4), 1118 - 1156
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 online in: Economic Development and Cultural Change, 18 October 2024
IZA Discussion Paper No. 15198
The "Robot Economy" and Optimal Tax-Transfer Reforms
Ugo Colombino, Nizamul Islam
IZA Discussion Paper No. 15177
Measurements of Skill and Skill-Use Using PIAAC
Daiji Kawaguchi, Takahiro Toriyabe
published in: Labour Economics, 2022, 78, 102197.
IZA Discussion Paper No. 15172
Making Subsidies Work: Rules vs. Discretion
Federico Cingano, Filippo Palomba, Paolo Pinotti, Enrico Rettore
forthcoming in: Econometrica
IZA Discussion Paper No. 15125
Luck or Rights? An Experiment on Preferences for Redistribution Following Inheritance of Opportunity
Warn N. Lekfuangfu, Nattavudh Powdthavee, Yohanes E. Riyanto
published in: Journal of Behavioral and Experimental Economics, 2023,106, 102078
IZA Discussion Paper No. 15088
Other-Regarding Preferences and Redistributive Politics
Ernst Fehr, Thomas Epper, Julien Senn
IZA Discussion Paper No. 15073
Opportunity and Inequality across Generations
Winfried Koeniger, Carlo Zanella
revised version published in: Journal of Public Economics, 2022, 208, 104623
IZA Discussion Paper No. 15036
Optimal Taxation with Multiple Incomes and Types
Kevin Spiritus, Etienne Lehmann, Sander Renes, Floris T. Zoutman
IZA Discussion Paper No. 15020
Would Broadening the UI Tax Base Help Low-Income Workers?
Mark Duggan, Audrey Guo, Andrew C. Johnston
published in: AEA Papers and Proceedings, 2022, 112, 107–111
IZA Discussion Paper No. 14929
COVID-19 Government Responses to Labour Market Disruptions and Economic Impacts: The New Zealand Model
Sholeh A. Maani
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. 14852
Misappropriation of R&D Subsidies: Estimating Treatment Effects with One-Sided Noncompliance
Philipp Boeing, Bettina Peters
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
IZA Discussion Paper No. 14819
Redistributive Effect and the Progressivity of Taxes and Benefits: Evidence for the UK, 1977-2018
Nicolas Herault, Stephen P. Jenkins
published in: Journal of Income Distribution, 2022, 31 (3 - 4), 10 - 45
IZA Discussion Paper No. 14810
Some Welfare Economics of Working Time
Felix FitzRoy, Jim Jin
IZA Discussion Paper No. 14767
How Effective Are Hiring Subsidies to Reduce Long-Term Unemployment among Prime-Aged Jobseekers? Evidence from Belgium
Sam Desiere, Bart Cockx
published in: IZA Journal of Labor Policy, 2022, 12(1)
IZA Discussion Paper No. 14753
Long-Term Care Partnership Effects on Medicaid and Private Insurance
Joan Costa-Font, Nilesh Raut
forthcoming in: Health Economics, 2025
IZA Discussion Paper No. 14739
How to Tax Different Incomes?
Laurence Jacquet, Etienne Lehmann
IZA Discussion Paper No. 14683
Who Benefits from Tax Incentives? The Heterogeneous Wage Incidence of a Tax Credit
Clément Carbonnier, Clément Malgouyres, Loriane Py, Camille Urvoy
published in: Journal of Public Economics, 2022, 206, 104577
IZA Discussion Paper No. 14662
Consumption Response to Seoul's COVID-19 Shopping Coupons: Evidence from Consumer Data
Seokjin Woo, Sangmin Aum, Dohyung Kim, Heyjin Moon, Soohyung Lee
IZA Discussion Paper No. 14656
Income and Views on Minimum Living Standards
David W. Johnston, Nidhiya Menon
published in: Journal of Economic Behavior & Organization, 2022, 199, 18 - 34
IZA Discussion Paper No. 14644
Cigarette Taxes, Smoking, and Health in the Long Run
Andrew I. Friedson, Moyan Li, Katherine Meckel, Daniel I. Rees, Daniel W. Sacks
published in: Journal of Public Economics, 2023, 222, 104877
IZA Discussion Paper No. 14569
Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment
Clément Malgouyres, Thierry Mayer, Clément Mazet-Sonilhac
published in: American Economic Review, 2023, 113 (8), 2270 - 2286
IZA Discussion Paper No. 14528
Does a Spoonful of Sugar Levy Help the Calories Go Down? An Analysis of the UK Soft Drinks Industry Levy
Alex Dickson, Markus Gehrsitz, Jonathan Kemp
published online in: Review of Economics and Statistics, 29 May 2023
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