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Fiscal Studies

2018 - 2019

From John Wiley & Sons
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Volume 40, issue 2, 2019

University Tuition Fees and High School Students’ Educational Intentions pp. 117-147 Downloads
Michael Bahrs and Thomas Siedler
The Impact of a Minimum‐Wage Increase on Temporary‐Contract Workers pp. 149-173 Downloads
Seamus McGuinness and Paul Redmond
The Stability of Tax Elasticities over the Business Cycle in European Countries pp. 175-210 Downloads
Melisso Boschi and Stefano d'Addona
Tax Deferral and Mutual Fund Inflows: Evidence from a Quasi‐Natural Experiment pp. 211-237 Downloads
Giuseppe Cappelletti, Giovanni Guazzarotti and Pietro Tommasino
Accounting of the German Statutory Pension Scheme: Balance Sheet, Cross‐Sectional Internal Rate of Return and Implicit Tax Rate pp. 239-270 Downloads
Christoph Metzger

Volume 40, issue 1, 2019

Principles of Tax Design, Public Policy and Beyond: The Ideas of James Mirrlees, 1936–2018 pp. 5-18 Downloads
Richard Blundell and Ian Preston
Public Support for Older Disabled People: Evidence from the English Longitudinal Study of Ageing on Receipt of Disability Benefits and Social Care Subsidy pp. 19-43 Downloads
Ruth Hancock, Marcello Morciano and Stephen Pudney
The Effect of the Recent Inheritance Tax Reform on Bequest Behaviour in Japan pp. 45-70 Downloads
Yoko Niimi
Fiscal Rules and Government Financing Costs pp. 71-90 Downloads
Antonio Afonso and Joao Jalles
Slowing Fossil Fuel Extraction: A Role for Taxation of Exports, Capital Gains and Interest Income pp. 91-111 Downloads
Creina Day and Garth Day

Volume 39, issue 4, 2018

Brexit: New Evidence and Policy Perspectives pp. 549-553 Downloads
James Cloyne
Brexit and Uncertainty: Insights from the Decision Maker Panel pp. 555-580 Downloads
Nicholas Bloom, Philip Bunn, Scarlet Chen, Paul Mizen, Pawel Smietanka, Greg Thwaites and Garry Young
The Economic Effects of Brexit: Evidence from the Stock Market pp. 581-623 Downloads
Holger Breinlich, Elsa Leromain, Dennis Novy, Thomas Sampson and Ahmed Usman
Off EU Go? Brexit, the UK Labour Market and Immigration pp. 625-649 Downloads
Jonathan Wadsworth
The UK's Participation in Global Value Chains and Its Implications for Post‐Brexit Trade Policy pp. 651-683 Downloads
Pieter IJtsma, Peter Levell, Bart Los and Marcel P. Timmer
Industrial Policy in the Context of Brexit pp. 685-706 Downloads
Nicholas Crafts

Volume 39, issue 3, 2018

Life‐Cycle Expenditure and Retirees’ Cost of Living pp. 385-415 Downloads
Rodrigo Lluberas
Multi‐Factor Effective Corporate Taxation, Firms’ Mark‐Ups and Tax Incidence: Evidence from OECD Countries pp. 417-453 Downloads
Salvador Barrios, Gaëtan Nicodème and A. Jesús Sánchez Fuentes
The Employment and Earnings Gaps between Natives and Immigrants in the UK between 1981 and 2006 pp. 455-487 Downloads
Sara Lemos
Zero‐Rating versus Cash Transfers under the VAT pp. 489-515 Downloads
Marius van Oordt
China's Abolition of the Agricultural Tax, Local Governments’ Responses and Economic Growth pp. 517-542 Downloads
Hao Shi and Bing Ye

Volume 39, issue 2, 2018

Survey Under‐Coverage of Top Incomes and Estimation of Inequality: What is the Role of the UK's SPI Adjustment? pp. 213-240 Downloads
Richard V. Burkhauser, Nicolas Hérault, Stephen P. Jenkins and Roger Wilkins
Class Size at University pp. 241-264 Downloads
Gervas Huxley, Jennifer Mayo, Mike W. Peacey and Maddy Richardson
The Many Dimensions of Child Poverty: Evidence from the UK Millennium Cohort Study pp. 265-298 Downloads
Andrew Dickerson and Gurleen Popli
Housing and the Tax System: How Large Are the Distortions in the Euro Area? pp. 299-342 Downloads
Serena Fatica and Doris Prammer
Fighting Tax Evasion by Discouraging the Use of Cash? pp. 343-364 Downloads
Giovanni Immordino and Francesco Flaviano Russo
Land Tax Changes and Full Capitalisation pp. 365-380 Downloads
Anne Kristine Høj, Mads Rahbek Jørgensen and Poul Schou

Volume 39, issue 1, 2018

How Taxes and Welfare Benefits Affect Work Incentives pp. 5-38 Downloads
Mike Brewer and Jonathan Shaw
Optimal Environmental Taxation with Capital Mobility pp. 39-63 Downloads
Gregor Schwerhoff and Max Franks
Who Receives Medicaid in Old Age? Rules and Reality pp. 65-93 Downloads
Margherita Borella, Mariacristina De Nardi and Eric French
Income Shifting in the Spanish Dual Income Tax pp. 95-120 Downloads
Julio López‐Laborda, Jaime Vallés‐Giménez and Anabel Zárate‐Marco
Academies 2 – The New Batch: The Changing Nature of Academy Schools in England pp. 121-158 Downloads
Andrew Eyles, Stephen Machin and Olmo Silva
Fiscal Decentralisation and Local Economic Growth: Evidence from a Fiscal Reform in China pp. 159-187 Downloads
Guangrong Ma and Jie Mao
Participation in Workplace Pension Schemes and the Effect of Provision: Evidence from the United Kingdom* pp. 189-206 Downloads
Bernardo Fonseca Nunes
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