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Redistributive policies are crucial in tax design but are often overlooked when examining optimal tax administrative policies to fight tax evasion. This paper extends the Keen and Slemrod (2017) …
Discussion paper
In this paper, we show that gender gaps in performance observed in high-stakes exams, relative to low-stakes exams, are partially shaped by the context of exam preparation. We examine the role of …
We conduct a welfare analysis of R&D subsidies and tax credits using a model of innovation policy incorporating externalities, limited R&D participation and financial market imperfections. We …
Discussion paper