Fiscal Studies

Article	Citations
Preparing for a pandemic: spending dynamics and panic buying during the COVID‐19 first wave	47
The Income and Consumption Effects of COVID‐19 and the Role of Public Policy*	26
Behavioural responses to a wealth tax	25
Public attitudes to a wealth tax: the importance of ‘capacity to pay’	20
What drove income inequality in EU crisis countries during the Great Recession?	16
The UK's wealth distribution and characteristics of high‐wealth households	15
Liquidity issues: solutions for the asset rich, cash poor	14
Why were most wealth taxes abandoned and is this time different?	14
The gendered division of paid and domestic work under lockdown	14
Valuation for the purposes of a wealth tax	12
Who should pay a wealth tax? Some design issues	12
Revenue and distributional modelling for a UK wealth tax	12
Border carbon adjustments: rationale, design and impact	11
Reassessing the regressivity of the VAT	11
Far from Well: The UK since COVID‐19, and Learning to Follow the Science(s)*	11
The economic arguments for and against a wealth tax	11
Redistribution and progressivity of the Italian personal income tax, 40 years later	9
Ways of taxing wealth: alternatives and interactions	9
Who does and doesn't pay taxes?	9
Tax policies to reduce carbon emissions	9
One‐off wealth taxes: theory and evidence	7
The costs of administering a wealth tax	7
Mortality Inequality in England over the Past 20 Years*	7
The decline of home‐cooked food	6
The Evolution of Mortality Inequality in 11 OECD Countries: Introduction*	5

New approaches to measuring welfare	4
Projecting the fiscal impact of immigration in the European Union	4
Sample composition and representativeness on Understanding Society	4
Income Inequality and Mortality: A Norwegian Perspective*	4
Inequality in Mortality: Updated Estimates for the United States, Canada and France*	4
Diverging Mortality Inequality Trends among Young and Old in the Netherlands*	4
Money matters: consumption variability across the income distribution	3
The impact of management on hospital performance	3
Twenty‐five years of income inequality in Britain: the role of wages, household earnings and redistribution	3
Understanding Society: the income data	3
Cash thresholds, cash expenditure and tax evasion	3
Geographic Inequality in Income and Mortality in Germany*	3
Gender and Age Differences in Socio‐economic Inequalities in Total and Avoidable Mortality in Portugal: A Trend Analysis*	3
Inequality in Mortality in Spain*	3
Intergenerational wealth transfers in Great Britain from the Wealth and Assets Survey in comparative perspective	3
Pillar 2: tax competition in low‐income countries and substance‐based income exclusion	3
Understanding Society: minimising selection biases in data collection using mobile apps	2
Labour supply responses to financial wealth shocks: evidence from Italy	2
Income inequality in the United States, 1975–2022	2
More long‐term care for better healthcare and vice versa: investigating the mortality effects of interactions between these public sectors	2
Mortality Inequality in the Czech Republic*	2
The impact of political representation on the provision of public goods and services	2
Does labour income react more to income tax or means‐tested benefits reforms?	2
Using Understanding Society to study intergenerational wealth mobility in the UK	2
Reducing the income tax burden for households with children: an assessment of the child tax credit reform in Austria	2
Empirical evidence on the global minimum tax: what is a critical mass and how large is the substance‐based income exclusion?	2
Understanding Society: health, biomarker and genetic data	1
Why a labour market boom does not necessarily bring down inequality: putting together Germany's inequality puzzle	1
A symposium on Understanding Society, the UK Household Longitudinal Study: introduction	1
Jobs and job quality between the eve of the Great Recession and the eve of COVID‐19	1
A balance‐sheet approach to fiscal sustainability	1
Special Issue on the Evolution of Mortality Inequality in 11 OECD Countries, 1990–2018: A Geographical Approach	1
On the marginal cost of public funds: the implications of charitable giving and warm glow	1
Limiting the distortionary effects of transaction taxes: Scottish stamp duty after the Mirrlees Review	1
Globalisation, taxation and inequality	1
Taxes on wealth: time for another look?	1
Unfunded mandates and taxation	1
The socio‐economic gradient of cognitive test scores: evidence from two cohorts of Irish children	1
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Is it time to reboot welfare economics? Overview	1
Moral economics	1
Understanding the rising trend in female labour force participation	1
Behavioural normative economics: foundations, approaches and trends	1
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Inequality trends in a slow‐growing economy: Italy, 1990–2020	0
Is there a public sector earnings premium in UK healthcare?	0
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Symposium: tax equity around the world – introduction	0
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Comment on ‘What taxpayers, governments and tax economists do – and what they should do’	0
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Beyond tax credits and the minimum wage: the challenge of labour market inequality	0
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Examining inequalities: from labour markets to social outcomes in Finland	0
Canadian inequality over the last 40 years: common and contrary variations on universal themes	0
Income inequality in Ireland, 1987–2019	0
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Reducing complexity and compliance costs: a simplification safe harbour for the global minimum tax	0
Changing inequalities in Europe and North America: part two	0
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Correction to ‘Mortality inequality in England over the past 20 years’	0
To be or not to be (employed): two decades of fluctuating earnings and income inequality in Spain	0
Family and career: an analysis across Europe and North America	0
Labour market trends and income inequality in Germany, 1983–2020	0
Education and inequality: an international perspective	0
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Assessing income redistribution: what are the key analytic choices?	0
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A symposium on tax and welfare policy – new perspectives on old issues: preface	0
Progressive taxation in the face of inflation and instability: lessons from Argentina	0
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Taxation of capital gains upon accrual: is it really more efficient than realisation?	0
What lies behind France's low level of income inequality?	0
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Equally poorer: inequality and the Greek debt crisis	0
Foreword	0
Tax equity around the world: a discussion	0
Symposium: perspectives on carbon taxes – introduction	0
A symposium on Understanding Society, the UK Household Longitudinal Survey: preface	0
Landfill tax and recycling	0
Editorial announcement	0
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Components of the evolution of income inequality in Sweden, 1990–2021	0
Labour market and income inequalities in the United Kingdom, 1968–2021	0
Special Issue on a Wealth Tax: Time for Another Look?	0
Willingness to pay for improved public education and public healthcare systems: the role of income mobility prospects	0
Job competition in civil service public exams and sick leave behaviour	0
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Inequality in Denmark, 1987–2021	0
Did subsidies included in the 2009 Stimulus Package encourage enrolment in COBRA?	0
Correction to ‘The gendered division of paid and domestic work under lockdown’	0
Market concentration and productivity: evidence from the UK	0
Behavioural patterns of leaders versus followers in setting local sales tax policy	0
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Saving by buying ahead: stockpiling in response to lump‐sum payments	0
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The unusual French policy mix towards labour market inequalities	0
Fiscal consolidation and voting: on the electoral costs of budgetary stability	0
What taxpayers, governments and tax economists do – and what they should do	0
Pension benchmarks: empirical estimation and results for the United States and Germany	0
Mortality Inequality in Finland*	0
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Persistent low inequality despite compositional shifts in Austria	0
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Taxing high‐net‐worth individuals: experience from Indonesia	0
Editorial announcement	0
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Changing labour market and income inequalities in Europe and North America: a parallel project to the IFS Deaton Review of Inequalities in the 21st century	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 alternatives	0
Value added tax non‐compliance in the car market	0
Teaching economics as though values matter	0
Symposium: the global minimum tax – introduction	0
Did Belgium withstand the storm of rising inequalities? Income inequality in Belgium, 1985–2020	0
Changing patterns of inequality in Norway: the roles of gender, education, immigration and unions	0
Labour market and income inequalities in the Netherlands, 1977–2022	0
Income and wage inequality in democratic Portugal, 1974–2020	0
Using tax records to correct for under‐representation of top income sources in surveys	0
Mortality inequality in Chile	0
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Financing UK democracy: a stocktake of 20 years of political donations disclosure	0

Editorial announcement	0
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