Fiscal Studies

Papers
(The median citation count of Fiscal Studies is 0. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2021-04-01 to 2025-04-01.)
ArticleCitations
Who should pay a wealth tax? Some design issues51
Ways of taxing wealth: alternatives and interactions30
Willingness to pay for improved public education and public healthcare systems: the role of income mobility prospects22
Issue Information22
Issue Information19
Does labour income react more to income tax or means‐tested benefits reforms?15
Will childcare subsidies increase the labour supply of mothers in Ireland?14
Teaching economics as though values matter12
Issue Information12
Issue Information12
Behavioural normative economics: foundations, approaches and trends12
Labour market and income inequalities in the United Kingdom, 1968–202111
Editorial announcement11
Issue Information10
Issue Information9
Behavioural responses to a wealth tax9
Border carbon adjustments: rationale, design and impact7
Issue Information7
Why were most wealth taxes abandoned and is this time different?6
Editorial announcement6
Issue Information5
Changing labour market and income inequalities in Europe and North America: a parallel project to the IFS Deaton Review of Inequalities in the 21stcentury4
Fiscal consolidation and voting: on the electoral costs of budgetary stability4
Did subsidies included in the 2009 Stimulus Package encourage enrolment in COBRA?3
Prompt payment enforcement on framework agreements for public hospitals: evidence from Chile3
Labour market and income inequalities in the Netherlands, 1977–20223
Income inequality in the United States, 1975–20223
Labour market trends and income inequality in Germany, 1983–20203
Canadian inequality over the last 40 years: common and contrary variations on universal themes3
Empirical evidence on the global minimum tax: what is a critical mass and how large is the substance‐based income exclusion?3
2
The UK's wealth distribution and characteristics of high‐wealth households2
Issue Information2
Did Belgium withstand the storm of rising inequalities? Income inequality in Belgium, 1985–20202
Unfunded mandates and taxation2
The economic arguments for and against a wealth tax2
2
Projecting the fiscal impact of immigration in the European Union2
Beyond tax credits and the minimum wage: the challenge of labour market inequality2
2
Who pays for a VAT hike at an international border?2
Preparing for a pandemic: spending dynamics and panic buying during the COVID‐19 first wave1
Using tax records to correct for under‐representation of top income sources in surveys1
Tax policies to reduce carbon emissions1
Symposium: perspectives on carbon taxes – introduction1
Is there a public sector earnings premium in UK healthcare?1
Issue Information1
Public attitudes to a wealth tax: the importance of ‘capacity to pay’1
Market concentration and productivity: evidence from the UK1
To be or not to be (employed): two decades of fluctuating earnings and income inequality in Spain1
The impact of management on hospital performance1
Liquidity issues: solutions for the asset rich, cash poor1
The safety net and child health and well‐being: evidence from the United States and the United Kingdom1
Issue Information1
Value added tax non‐compliance in the car market1
Changing inequalities in Europe and North America: part two1
1
The impact of political representation on the provision of public goods and services1
Landfill tax and recycling1
What lies behind France's low level of income inequality?1
Understanding Society: minimising selection biases in data collection using mobile apps0
Moral economics0
Income inequality in Ireland, 1987–20190
Family and career: an analysis across Europe and North America0
Taxing high‐net‐worth individuals: experience from Indonesia0
Firm responses to an interest barrier: empirical evidence0
Editorial announcement0
Is it time to reboot welfare economics? Overview0
Changing patterns of inequality in Norway: the roles of gender, education, immigration and unions0
0
Persistent low inequality despite compositional shifts in Austria0
0
A symposium on Understanding Society, the UK Household Longitudinal Survey: preface0
Inequality trends in a slow‐growing economy: Italy, 1990–20200
The costs of administering a wealth tax0
Saving by buying ahead: stockpiling in response to lump‐sum payments0
Intergenerational wealth transfers in Great Britain from the Wealth and Assets Survey in comparative perspective0
Understanding Society: the income data0
Jobs and job quality between the eve of the Great Recession and the eve of COVID‐190
Limiting the distortionary effects of transaction taxes: Scottish stamp duty after the Mirrlees Review0
New approaches to measuring welfare0
Cash thresholds, cash expenditure and tax evasion0
Has COVID‐19 vaccination success increased the marginal willingness to pay taxes?0
Financing UK democracy: a stocktake of 20 years of political donations disclosure0
Tax equity around the world: a discussion0
Job competition in civil service public exams and sick leave behaviour0
Editorial announcement0
Twenty‐five years of income inequality in Britain: the role of wages, household earnings and redistribution0
Special Issue on a Wealth Tax: Time for Another Look?0
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 alternatives0
Using Understanding Society to study intergenerational wealth mobility in the UK0
A symposium on Understanding Society, the UK Household Longitudinal Study: introduction0
0
Why a labour market boom does not necessarily bring down inequality: putting together Germany's inequality puzzle0
0
Issue Information0
0
0
Inequality in Denmark, 1987–20210
Examining inequalities: from labour markets to social outcomes in Finland0
Equally poorer: inequality and the Greek debt crisis0
Money matters: consumption variability across the income distribution0
A symposium on tax and welfare policy – new perspectives on old issues: preface0
Understanding the rising trend in female labour force participation0
0
The unusual French policy mix towards labour market inequalities0
Reassessing the regressivity of the VAT0
Correction to ‘Mortality inequality in England over the past 20 years’0
Mortality inequality in Chile0
Reducing the income tax burden for households with children: an assessment of the child tax credit reform in Austria0
Globalisation, taxation and inequality0
Income and wage inequality in democratic Portugal, 1974–20200
0
Progressive taxation in the face of inflation and instability: lessons from Argentina0
The gendered division of paid and domestic work under lockdown0
0
Understanding Society: health, biomarker and genetic data0
0
Pension benchmarks: empirical estimation and results for the United States and Germany0
Behavioural patterns of leaders versus followers in setting local sales tax policy0
Education and inequality: an international perspective0
Comment on ‘What taxpayers, governments and tax economists do – and what they should do’0
Pillar 2: tax competition in low‐income countries and substance‐based income exclusion0
Sample composition and representativeness on Understanding Society0
The decline of home‐cooked food0
Components of the evolution of income inequality in Sweden, 1990–20210
Taxation of capital gains upon accrual: is it really more efficient than realisation?0
The socio‐economic gradient of cognitive test scores: evidence from two cohorts of Irish children0
Issue Information0
Assessing income redistribution: what are the key analytic choices?0
Taxes on wealth: time for another look?0
Valuation for the purposes of a wealth tax0
More long‐term care for better healthcare and vice versa: investigating the mortality effects of interactions between these public sectors0
Tax credits and child outcomes: lessons from the United States, the United Kingdom and Canada0
Who does and doesn't pay taxes?0
Who gives and receives substantial inter vivos financial transfers in Britain?0
A balance‐sheet approach to fiscal sustainability0
Correction to ‘The gendered division of paid and domestic work under lockdown’0
Revenue and distributional modelling for a UK wealth tax0
One‐off wealth taxes: theory and evidence0
Issue Information0
Symposium: the global minimum tax – introduction0
Symposium: tax equity around the world – introduction0
On the marginal cost of public funds: the implications of charitable giving and warm glow0
What taxpayers, governments and tax economists do – and what they should do0
Reducing complexity and compliance costs: a simplification safe harbour for the global minimum tax0
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