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 2021-06-01 to 2025-06-01.)
ArticleCitations
Fiscal consolidation and voting: on the electoral costs of budgetary stability51
Behavioural responses to a wealth tax34
Border carbon adjustments: rationale, design and impact25
Projecting the fiscal impact of immigration in the European Union24
Value added tax non‐compliance in the car market20
Editorial announcement15
Issue Information15
Income inequality in the United States, 1975–202215
What lies behind France's low level of income inequality?14
14
Examining inequalities: from labour markets to social outcomes in Finland13
Income and wage inequality in democratic Portugal, 1974–202012
One‐off wealth taxes: theory and evidence12
Moral economics11
Reducing the income tax burden for households with children: an assessment of the child tax credit reform in Austria11
Twenty‐five years of income inequality in Britain: the role of wages, household earnings and redistribution10
Why a labour market boom does not necessarily bring down inequality: putting together Germany's inequality puzzle9
Inequality in Denmark, 1987–20217
Financing UK democracy: a stocktake of 20 years of political donations disclosure7
Intergenerational wealth transfers in Great Britain from the Wealth and Assets Survey in comparative perspective7
7
Issue Information6
Teaching economics as though values matter6
6
5
Behavioural normative economics: foundations, approaches and trends5
5
Landfill tax and recycling4
Empirical evidence on the global minimum tax: what is a critical mass and how large is the substance‐based income exclusion?4
Issue Information4
A symposium on poverty, the safety net and child development: preface4
The economic arguments for and against a wealth tax4
Assessing income redistribution: what are the key analytic choices?3
Symposium: tax equity around the world – introduction3
3
Reducing complexity and compliance costs: a simplification safe harbour for the global minimum tax3
Issue Information3
Labour market and income inequalities in the Netherlands, 1977–20222
Who should pay a wealth tax? Some design issues2
2
More long‐term care for better healthcare and vice versa: investigating the mortality effects of interactions between these public sectors2
Willingness to pay for improved public education and public healthcare systems: the role of income mobility prospects2
Labour market and income inequalities in the United Kingdom, 1968–20212
Who pays for a VAT hike at an international border?2
Sample composition and representativeness on Understanding Society2
Issue Information2
The UK's wealth distribution and characteristics of high‐wealth households2
Does labour income react more to income tax or means‐tested benefits reforms?2
A balance‐sheet approach to fiscal sustainability1
1
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 alternatives1
Understanding Society: health, biomarker and genetic data1
Education and inequality: an international perspective1
Liquidity issues: solutions for the asset rich, cash poor1
To be or not to be (employed): two decades of fluctuating earnings and income inequality in Spain1
Tax policies to reduce carbon emissions1
Correction to ‘Mortality inequality in England over the past 20 years’1
Revenue and distributional modelling for a UK wealth tax1
Behavioural patterns of leaders versus followers in setting local sales tax policy1
Unfunded mandates and taxation1
Issue Information1
Beyond tax credits and the minimum wage: the challenge of labour market inequality1
1
Has COVID‐19 vaccination success increased the marginal willingness to pay taxes?1
Equally poorer: inequality and the Greek debt crisis1
Using Understanding Society to study intergenerational wealth mobility in the UK1
Tax credits and child outcomes: lessons from the United States, the United Kingdom and Canada1
Prompt payment enforcement on framework agreements for public hospitals: evidence from Chile1
Canadian inequality over the last 40 years: common and contrary variations on universal themes0
Who does and doesn't pay taxes?0
0
0
Components of the evolution of income inequality in Sweden, 1990–20210
Public attitudes to a wealth tax: the importance of ‘capacity to pay’0
Is there a public sector earnings premium in UK healthcare?0
Issue Information0
Editorial announcement0
Is it time to reboot welfare economics? Overview0
Labour market trends and income inequality in Germany, 1983–20200
0
Taxation of capital gains upon accrual: is it really more efficient than realisation?0
Symposium: perspectives on carbon taxes – introduction0
The decline of home‐cooked food0
Globalisation, taxation and inequality0
Reassessing the regressivity of the VAT0
Editorial announcement0
Correction to ‘The gendered division of paid and domestic work under lockdown’0
Issue Information0
The unusual French policy mix towards labour market inequalities0
Limiting the distortionary effects of transaction taxes: Scottish stamp duty after the Mirrlees Review0
What taxpayers, governments and tax economists do – and what they should do0
The impact of management on hospital performance0
Issue Information0
Cash thresholds, cash expenditure and tax evasion0
Editorial announcement0
Theoretical and empirical perspectives on the link between poverty, parenting and children's outcomes0
Changing inequalities in Europe and North America: part two0
Pillar 2: tax competition in low‐income countries and substance‐based income exclusion0
Understanding the rising trend in female labour force participation0
Comment on ‘What taxpayers, governments and tax economists do – and what they should do’0
Firm responses to an interest barrier: empirical evidence0
Job competition in civil service public exams and sick leave behaviour0
Taxing high‐net‐worth individuals: experience from Indonesia0
Will childcare subsidies increase the labour supply of mothers in Ireland?0
0
The socio‐economic gradient of cognitive test scores: evidence from two cohorts of Irish children0
Did Belgium withstand the storm of rising inequalities? Income inequality in Belgium, 1985–20200
Understanding Society: minimising selection biases in data collection using mobile apps0
Changing patterns of inequality in Norway: the roles of gender, education, immigration and unions0
Issue Information0
A symposium on Understanding Society, the UK Household Longitudinal Study: introduction0
The impact of political representation on the provision of public goods and services0
Understanding Society: the income data0
Did subsidies included in the 2009 Stimulus Package encourage enrolment in COBRA?0
Mortality inequality in Chile0
Using tax records to correct for under‐representation of top income sources in surveys0
Pension benchmarks: empirical estimation and results for the United States and Germany0
Taxes on wealth: time for another look?0
Issue Information0
Saving by buying ahead: stockpiling in response to lump‐sum payments0
Income inequality in Ireland, 1987–20190
The costs of administering a wealth tax0
Issue Information0
0
Market concentration and productivity: evidence from the UK0
0
Ways of taxing wealth: alternatives and interactions0
Valuation for the purposes of a wealth tax0
Tax equity around the world: a discussion0
New approaches to measuring welfare0
Special Issue on a Wealth Tax: Time for Another Look?0
Persistent low inequality despite compositional shifts in Austria0
Why were most wealth taxes abandoned and is this time different?0
A symposium on Understanding Society, the UK Household Longitudinal Survey: preface0
Inequality trends in a slow‐growing economy: Italy, 1990–20200
Preparing for a pandemic: spending dynamics and panic buying during the COVID‐19 first wave0
On the marginal cost of public funds: the implications of charitable giving and warm glow0
A symposium on tax and welfare policy – new perspectives on old issues: preface0
The gendered division of paid and domestic work under lockdown0
Issue Information0
The safety net and child health and well‐being: evidence from the United States and the United Kingdom0
Issue Information0
Who gives and receives substantial inter vivos financial transfers in Britain?0
Progressive taxation in the face of inflation and instability: lessons from Argentina0
Symposium: the global minimum tax – introduction0
Issue Information0
Family and career: an analysis across Europe and North America0
Money matters: consumption variability across the income distribution0
Changing labour market and income inequalities in Europe and North America: a parallel project to the IFS Deaton Review of Inequalities in the 21stcentury0
Jobs and job quality between the eve of the Great Recession and the eve of COVID‐190
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