Fiscal Studies

2009 - 2024

From John Wiley & Sons
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Volume 43, issue 4, 2022

The gendered division of paid and domestic work under lockdown pp. 325-340

Alison Andrew, Sarah Cattan, Monica Costa Dias, Christine Farquharson, Lucy Kraftman, Sonya Krutikova, Angus Phimister and Almudena Sevilla

Understanding the rising trend in female labour force participation pp. 341-363

Nicolas Hérault and Guyonne Kalb

Projecting the fiscal impact of immigration in the European Union pp. 365-385

Michael Christl, Alain Bélanger, Alessandra Conte, Jacopo Mazza and Edlira Narazani

Cash thresholds, cash expenditure and tax evasion pp. 387-403

Francesco Flaviano Russo

Did subsidies included in the 2009 Stimulus Package encourage enrolment in COBRA? pp. 405-419

David Zimmer

Volume 43, issue 3, 2022

Symposium: perspectives on carbon taxes – introduction pp. 207-208

Monica Costa Dias and James Ziliak

Border carbon adjustments: rationale, design and impact pp. 209-234

Michael Keen, Ian Parry and James Roaf

Tax policies to reduce carbon emissions pp. 235-263

Stuart Adam, Isaac Delestre, Peter Levell and Helen Miller

The socio‐economic gradient of cognitive test scores: evidence from two cohorts of Irish children pp. 265-290

David Madden

Does labour income react more to income tax or means‐tested benefits reforms? pp. 291-319

Michaël Sicsic

Volume 43, issue 2, 2022

The decline of home‐cooked food pp. 105-120

Rachel Griffith, Wenchao (Michelle) Jin and Valérie Lechene

Why a labour market boom does not necessarily bring down inequality: putting together Germany's inequality puzzle pp. 121-149

Martin Biewen and Miriam Sturm

Reducing the income tax burden for households with children: an assessment of the child tax credit reform in Austria pp. 151-177

Michael Christl, Silvia De Poli and Janos Varga

Intergenerational wealth transfers in Great Britain from the Wealth and Assets Survey in comparative perspective pp. 179-199

Brian Nolan, Juan Palomino, Philippe Van Kerm and Salvatore Morelli

Volume 43, issue 1, 2022

Who does and doesn't pay taxes? pp. 5-22

Arun Advani

Reassessing the regressivity of the VAT pp. 23-38

Alastair Thomas

Taxation of capital gains upon accrual: is it really more efficient than realisation? pp. 39-61

Giampaolo Arachi and Massimo D'Antoni

Jobs and job quality between the eve of the Great Recession and the eve of COVID‐19 pp. 63-78

Pascale Bourquin and Tom Waters

The impact of management on hospital performance pp. 79-95

Miqdad Asaria, Alistair McGuire and Andrew Street

Volume 42, issue 3-4, 2021

Taxes on wealth: time for another look? pp. 389-395

Arun Advani, Helen Miller and Andy Summers

The UK's wealth distribution and characteristics of high‐wealth households pp. 397-430

Arun Advani, George Bangham and Jack Leslie

Public attitudes to a wealth tax: the importance of ‘capacity to pay’ pp. 431-455

Karen Rowlingson, Amrita Sood and Trinh Tu

The economic arguments for and against a wealth tax pp. 457-483

Stuart Adam and Helen Miller

Ways of taxing wealth: alternatives and interactions pp. 485-507

Andy Summers

Behavioural responses to a wealth tax pp. 509-537

Arun Advani and Hannah Tarrant

Why were most wealth taxes abandoned and is this time different? pp. 539-563

Sarah Perret

One‐off wealth taxes: theory and evidence pp. 565-597

Nick O'Donovan

Who should pay a wealth tax? Some design issues pp. 599-613

Emma Chamberlain

Valuation for the purposes of a wealth tax pp. 615-650

Stephen Daly, Helen Hughson and Glen Loutzenhiser

Liquidity issues: solutions for the asset rich, cash poor pp. 651-675

Glen Loutzenhiser and Elizabeth Mann

The costs of administering a wealth tax pp. 677-697

David Burgherr

Revenue and distributional modelling for a UK wealth tax pp. 699-736

Arun Advani, Helen Hughson and Hannah Tarrant

Volume 42, issue 2, 2021

Preparing for a pandemic: spending dynamics and panic buying during the COVID‐19 first wave pp. 249-264

Martin O'Connell, Aureo de Paula and Kate Smith

Limiting the distortionary effects of transaction taxes: Scottish stamp duty after the Mirrlees Review pp. 265-290

Daniel Borbely

Labour supply responses to financial wealth shocks: evidence from Italy pp. 291-317

Renata Bottazzi, Serena Trucchi and Matthew Wakefield

What drove income inequality in EU crisis countries during the Great Recession? pp. 319-343

Karina Doorley, Tim Callan and Michael Savage

Redistribution and progressivity of the Italian personal income tax, 40 years later pp. 345-366

Massimo Baldini

The impact of political representation on the provision of public goods and services pp. 367-381

Diloá Athias and Rodrigo Schneider

Volume 42, issue 1, 2021

Foreword pp. 7-7

James Cloyne, Monica Costa Dias, Matthias Parey and James Ziliak

The Evolution of Mortality Inequality in 11 OECD Countries: Introduction pp. 9-23

James Banks, Janet Currie, Sonya Krutikova, Kjell G Salvanes and Hannes Schwandt

Inequality in Mortality: Updated Estimates for the United States, Canada and France pp. 25-46

Michael Baker, Janet Currie, Boriana Miloucheva, Hannes Schwandt and Josselin Thuilliez

Mortality Inequality in England over the Past 20 Years pp. 47-77

James Banks, Sarah Cattan, Lucy Kraftman and Sonya Krutikova

Diverging Mortality Inequality Trends among Young and Old in the Netherlands pp. 79-101

Marlies Bär, Bram Wouterse, Carlos Riumallo Herl, Tom Van Ourti and Eddy Van Doorslaer

Inequality in Mortality in Spain pp. 103-121

Libertad Gonzalez and Ana Rodríguez‐González

Gender and Age Differences in Socio‐economic Inequalities in Total and Avoidable Mortality in Portugal: A Trend Analysis pp. 123-145

Cláudia Costa and Paula Santana

Geographic Inequality in Income and Mortality in Germany pp. 147-170

Peter Redler, Amelie Wuppermann, Joachim Winter, Hannes Schwandt and Janet Currie

Mortality Inequality in the Czech Republic pp. 171-191

Paola Bertoli and Veronica Grembi

Income Inequality and Mortality: A Norwegian Perspective pp. 193-221

Aline Bütikofer, René Karadakic and Kjell G Salvanes

Mortality Inequality in Finland pp. 223-244

Kristiina Huttunen and Stefano Lombardi

Volume 41, issue 4, 2020

Far from Well: The UK since COVID‐19, and Learning to Follow the Science(s) pp. 761-804

Gus O'Donnell and Harry Begg

The Income and Consumption Effects of COVID‐19 and the Role of Public Policy pp. 805-827

Suphanit Piyapromdee and Peter Spittal

Devolving Skills: The Case of the Apprenticeship Grant for Employers pp. 829-849

Chiara Cavaglia, Sandra McNally and Henry Overman

Parental Ethnic Identity and Child Test Scores pp. 851-881

Stuart Campbell, Ana Nuevo‐Chiquero, Gurleen Popli and Anita Ratcliffe

The Persistence of the Gender Pay Gap in British Universities pp. 883-903

Jeff Frank

Large Infrastructure Investments: Financing Mechanisms and Incentives in Decentralised Countries pp. 905-921

Jorge Valido

Volume 41, issue 3, 2020

The COVID‐19 Economic Crisis pp. 489-492

Abi Adams‐Prassl, James Cloyne, Monica Costa Dias, Matthias Parey and James Ziliak

The Economics of Lockdown pp. 493-513

Timothy Besley and Nicholas Stern

COVID‐19 and the US Safety Net pp. 515-548

Robert Moffitt and James Ziliak

Lost Generations: Long‐Term Effects of the COVID‐19 Crisis on Job Losers and Labour Market Entrants, and Options for Policy pp. 549-590

Till von Wachter

Furloughing pp. 591-622

Abi Adams‐Prassl, Teodora Boneva, Marta Golin and Christopher Rauh

Work, Care and Gender during the COVID‐19 Crisis pp. 623-651

Claudia Hupkau and Barbara Petrongolo

Inequalities in Children's Experiences of Home Learning during the COVID‐19 Lockdown in England pp. 653-683

Alison Andrew, Sarah Cattan, Monica Costa Dias, Christine Farquharson, Lucy Kraftman, Sonya Krutikova, Angus Phimister and Almudena Sevilla

The Mental Health Effects of the First Two Months of Lockdown during the COVID‐19 Pandemic in the UK* pp. 685-708

James Banks and Xiaowei Xu

Disparities Old and New in US Mental Health during the COVID‐19 Pandemic pp. 709-732

Zachary Swaziek and Abigail Wozniak

High‐Frequency Changes in Shopping Behaviours, Promotions and the Measurement of Inflation: Evidence from the Great Lockdown pp. 733-755

Xavier Jaravel and Martin O'Connell

Volume 41, issue 2, 2020

COVID‐19 and the Economy pp. 257-258

James Cloyne, Monica Costa Dias, Matthias Parey and James Ziliak

COVID‐19 and Ethnic Inequalities in England and Wales* pp. 259-289

Lucinda Platt and Ross Warwick

COVID‐19 and Inequalities pp. 291-319

Richard Blundell, Monica Costa Dias, Robert Joyce and Xiaowei Xu

Modelling the Distributional Impact of the COVID‐19 Crisis pp. 321-336

Cathal O'Donoghue, Denisa Sologon, Iryna Kyzyma and John McHale

Recessions and Health: The Long‐Term Health Consequences of Responses to the Coronavirus pp. 337-344

James Banks, Heidi Karjalainen and Carol Propper

The Wider Impacts of the Coronavirus Pandemic on the NHS pp. 345-356

Carol Propper, George Stoye and Ben Zaranko

Could COVID‐19 Infect the Consumer Prices Index? pp. 357-361

Richard Blundell, Rachel Griffith, Peter Levell and Martin O'Connell

The Impact of COVID‐19 on Share Prices in the UK pp. 363-369

Rachel Griffith, Peter Levell and Rebekah Stroud

The Challenges for Labour Market Policy during the COVID‐19 Pandemic pp. 371-382

Monica Costa Dias, Robert Joyce, Fabien Postel‐Vinay and Xiaowei Xu

Understanding Different Approaches to Benefit‐Based Taxation pp. 385-410

Robert Scherf and Matthew Weinzierl

Tax Responses at Low Taxable Incomes: Evidence from Germany pp. 411-439

Simeon Schächtele

Does Tax Evasion Affect Economic Crime? pp. 441-482

Amedeo Argentiero, Bruno Chiarini and Elisabetta Marzano

Volume 41, issue 1, 2020

Consumption and Wage Inequality in the US: The Dynamics of the Last Three Decades pp. 7-38

Neil Amin‐Smith and Orazio P. Attanasio

Changes in Assortative Matching and Inequality in Income: Evidence for the UK pp. 39-63

Pierre‐André Chiappori, Monica Costa‐Dias, Sam Crossman and Costas Meghir

Cognitive and Non‐Cognitive Impacts of High‐Ability Peers in Early Years pp. 65-100

Christopher Belfield and Imran Rasul

The Trade‐Off between Insurance and Incentives in Differentiated Unemployment Policies pp. 101-127

Johannes Spinnewijn

Disability Insurance: Theoretical Trade‐Offs and Empirical Evidence pp. 129-164

Hamish Low and Luigi Pistaferri

What's on the Menu? Policies to Reduce Young People's Sugar Consumption pp. 165-197

Rachel Griffith, Martin O'Connell, Kate Smith and Rebekah Stroud

Retirement and Healthy Eating pp. 199-219

Martina Celidoni, Chiara Dal Bianco, Vincenzo Rebba and Guglielmo Weber

Health and Employment amongst Older Workers pp. 221-250

Jack Britton and Eric French