Fiscal Studies

2009 - 2025

From John Wiley & Sons
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A symposium on Understanding Society, the UK Household Longitudinal Survey: preface pp. 315-315: James Banks and Monica Costa Dias
A symposium on Understanding Society, the UK Household Longitudinal Study: introduction pp. 317-340: Michaela Benzeval, Thomas Crossley and Edith Aguirre
Sample composition and representativeness on Understanding Society pp. 341-359: Peter Lynn, Pablo Cabrera‐Álvarez and Paul Clarke
Understanding Society: minimising selection biases in data collection using mobile apps pp. 361-376: Annette Jäckle, Jonathan Burton and Mick P. Couper
Understanding Society: the income data pp. 377-397: Paul Fisher and Omar Hussein
Understanding Society: health, biomarker and genetic data pp. 399-415: Michaela Benzeval, Edith Aguirre and Meena Kumari
Using Understanding Society to study intergenerational wealth mobility in the UK pp. 417-432: Peter Levell and David Sturrock
Financing UK democracy: a stocktake of 20 years of political donations disclosure pp. 433-449: Mirko Draca, Colin Green and Swarnodeep Homroy
Saving by buying ahead: stockpiling in response to lump‐sum payments pp. 451-484: J. Michael Collins and Amrita Kulka

Symposium: tax equity around the world – introduction pp. 225-227: James Banks and Anne Brockmeyer
Globalisation, taxation and inequality pp. 229-235: Gabriel Zucman
Tax equity around the world: a discussion pp. 237-241: Anne Brockmeyer and David Phillips
Taxing high‐net‐worth individuals: experience from Indonesia pp. 243-245: Vedanth Nair and Mekar Satria Utama
Progressive taxation in the face of inflation and instability: lessons from Argentina pp. 247-249: Roberto Arias and Vedanth Nair
Twenty‐five years of income inequality in Britain: the role of wages, household earnings and redistribution pp. 251-274: Jonathan Cribb, Robert Joyce and Thomas Wernham
Money matters: consumption variability across the income distribution pp. 275-298: Jonathan Fisher and Bradley L. Hardy
On the marginal cost of public funds: the implications of charitable giving and warm glow pp. 299-307: Zhiyong An

Is it time to reboot welfare economics? Overview pp. 109-121: Diane Coyle, Mark Fabian, Eric Beinhocker, Timothy Besley and Margaret Stevens
New approaches to measuring welfare pp. 123-135: Kristen Cooper, Mark Fabian and Christian Krekel
Behavioural normative economics: foundations, approaches and trends pp. 137-150: Malte Dold
Moral economics pp. 151-160: Samuel Bowles
Teaching economics as though values matter pp. 161-169: Erik Angner
Pension benchmarks: empirical estimation and results for the United States and Germany pp. 171-188: Christian Dudel and Julian Schmied
More long‐term care for better healthcare and vice versa: investigating the mortality effects of interactions between these public sectors pp. 189-216: Francesco Longo, Karl Claxton, Stephen Martin and James Lomas

Symposium: the global minimum tax – introduction pp. 5-8: Michael Devereux
Empirical evidence on the global minimum tax: what is a critical mass and how large is the substance‐based income exclusion? pp. 9-21: Michael Devereux, Johanna Paraknewitz and Martin Simmler
Pillar 2: tax competition in low‐income countries and substance‐based income exclusion pp. 23-36: Victoria J. Perry
The use of accounting information in the tax base in the Pillar 2 global minimum tax: a discussion of the rules, potential problems, and possible alternatives pp. 37-52: Michelle Hanlon
Reducing complexity and compliance costs: a simplification safe harbour for the global minimum tax pp. 53-60: Deborah Schanz
A balance‐sheet approach to fiscal sustainability pp. 61-84: Eduardo Levy Yeyati and Federico Sturzenegger
Value added tax non‐compliance in the car market pp. 85-104: Silvia Fedeli and Luisa Giuriato

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

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

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

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