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 2021-05-01 to 2025-05-01.)
ArticleCitations
Fiscal consolidation and voting: on the electoral costs of budgetary stability51
Behavioural responses to a wealth tax32
Projecting the fiscal impact of immigration in the European Union23
Border carbon adjustments: rationale, design and impact23
Income inequality in the United States, 1975–202220
Issue Information15
Value added tax non‐compliance in the car market15
Editorial announcement14
13
Examining inequalities: from labour markets to social outcomes in Finland13
Income and wage inequality in democratic Portugal, 1974–202012
What lies behind France's low level of income inequality?12
One‐off wealth taxes: theory and evidence12
Reducing the income tax burden for households with children: an assessment of the child tax credit reform in Austria10
Twenty‐five years of income inequality in Britain: the role of wages, household earnings and redistribution9
Moral economics9
Inequality in Denmark, 1987–20217
Why a labour market boom does not necessarily bring down inequality: putting together Germany's inequality puzzle7
Teaching economics as though values matter6
6
Financing UK democracy: a stocktake of 20 years of political donations disclosure6
Intergenerational wealth transfers in Great Britain from the Wealth and Assets Survey in comparative perspective6
Behavioural normative economics: foundations, approaches and trends5
Issue Information4
4
4
4
Empirical evidence on the global minimum tax: what is a critical mass and how large is the substance‐based income exclusion?4
Symposium: tax equity around the world – introduction3
Issue Information3
Reducing complexity and compliance costs: a simplification safe harbour for the global minimum tax3
A symposium on poverty, the safety net and child development: preface3
Landfill tax and recycling3
The economic arguments for and against a wealth tax3
2
More long‐term care for better healthcare and vice versa: investigating the mortality effects of interactions between these public sectors2
Does labour income react more to income tax or means‐tested benefits reforms?2
Assessing income redistribution: what are the key analytic choices?2
Labour market and income inequalities in the Netherlands, 1977–20222
Who should pay a wealth tax? Some design issues2
Issue Information2
Sample composition and representativeness on Understanding Society2
Willingness to pay for improved public education and public healthcare systems: the role of income mobility prospects2
Issue Information2
Has COVID‐19 vaccination success increased the marginal willingness to pay taxes?1
Using Understanding Society to study intergenerational wealth mobility in the UK1
To be or not to be (employed): two decades of fluctuating earnings and income inequality in Spain1
The UK's wealth distribution and characteristics of high‐wealth households1
Unfunded mandates and taxation1
Liquidity issues: solutions for the asset rich, cash poor1
Education and inequality: an international perspective1
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
1
Labour market and income inequalities in the United Kingdom, 1968–20211
Beyond tax credits and the minimum wage: the challenge of labour market inequality1
Who pays for a VAT hike at an international border?1
A balance‐sheet approach to fiscal sustainability1
Tax credits and child outcomes: lessons from the United States, the United Kingdom and Canada1
Correction to ‘Mortality inequality in England over the past 20 years’1
Understanding Society: health, biomarker and genetic data1
Tax policies to reduce carbon emissions1
Prompt payment enforcement on framework agreements for public hospitals: evidence from Chile1
1
Issue Information1
1
Firm responses to an interest barrier: empirical evidence0
Special Issue on a Wealth Tax: Time for Another Look?0
Money matters: consumption variability across the income distribution0
The unusual French policy mix towards labour market inequalities0
A symposium on Understanding Society, the UK Household Longitudinal Survey: preface0
Understanding Society: the income data0
Progressive taxation in the face of inflation and instability: lessons from Argentina0
The decline of home‐cooked food0
Saving by buying ahead: stockpiling in response to lump‐sum payments0
Issue Information0
Issue Information0
Components of the evolution of income inequality in Sweden, 1990–20210
Ways of taxing wealth: alternatives and interactions0
Issue Information0
Is there a public sector earnings premium in UK healthcare?0
Changing inequalities in Europe and North America: part two0
On the marginal cost of public funds: the implications of charitable giving and warm glow0
Understanding the rising trend in female labour force participation0
Issue Information0
0
Symposium: the global minimum tax – introduction0
Comment on ‘What taxpayers, governments and tax economists do – and what they should do’0
Equally poorer: inequality and the Greek debt crisis0
Taxation of capital gains upon accrual: is it really more efficient than realisation?0
0
Why were most wealth taxes abandoned and is this time different?0
Is it time to reboot welfare economics? Overview0
Jobs and job quality between the eve of the Great Recession and the eve of COVID‐190
The gendered division of paid and domestic work under lockdown0
Income inequality in Ireland, 1987–20190
Editorial announcement0
Issue Information0
Family and career: an analysis across Europe and North America0
A symposium on Understanding Society, the UK Household Longitudinal Study: introduction0
The safety net and child health and well‐being: evidence from the United States and the United Kingdom0
Limiting the distortionary effects of transaction taxes: Scottish stamp duty after the Mirrlees Review0
0
Taxes on wealth: time for another look?0
Changing labour market and income inequalities in Europe and North America: a parallel project to the IFS Deaton Review of Inequalities in the 21stcentury0
Editorial announcement0
The costs of administering a wealth tax0
Editorial announcement0
Issue Information0
Theoretical and empirical perspectives on the link between poverty, parenting and children's outcomes0
Market concentration and productivity: evidence from the UK0
Who does and doesn't pay taxes?0
Cash thresholds, cash expenditure and tax evasion0
0
Revenue and distributional modelling for a UK wealth tax0
Taxing high‐net‐worth individuals: experience from Indonesia0
Inequality trends in a slow‐growing economy: Italy, 1990–20200
Issue Information0
Persistent low inequality despite compositional shifts in Austria0
Valuation for the purposes of a wealth tax0
Labour market trends and income inequality in Germany, 1983–20200
The socio‐economic gradient of cognitive test scores: evidence from two cohorts of Irish children0
Mortality inequality in Chile0
Job competition in civil service public exams and sick leave behaviour0
Preparing for a pandemic: spending dynamics and panic buying during the COVID‐19 first wave0
Who gives and receives substantial inter vivos financial transfers in Britain?0
The impact of management on hospital performance0
Reassessing the regressivity of the VAT0
Pension benchmarks: empirical estimation and results for the United States and Germany0
Understanding Society: minimising selection biases in data collection using mobile apps0
Correction to ‘The gendered division of paid and domestic work under lockdown’0
What taxpayers, governments and tax economists do – and what they should do0
Issue Information0
Symposium: perspectives on carbon taxes – introduction0
Canadian inequality over the last 40 years: common and contrary variations on universal themes0
Did subsidies included in the 2009 Stimulus Package encourage enrolment in COBRA?0
A symposium on tax and welfare policy – new perspectives on old issues: preface0
Issue Information0
Using tax records to correct for under‐representation of top income sources in surveys0
0
0
Pillar 2: tax competition in low‐income countries and substance‐based income exclusion0
New approaches to measuring welfare0
The impact of political representation on the provision of public goods and services0
Behavioural patterns of leaders versus followers in setting local sales tax policy0
Globalisation, taxation and inequality0
Tax equity around the world: a discussion0
Will childcare subsidies increase the labour supply of mothers in Ireland?0
Changing patterns of inequality in Norway: the roles of gender, education, immigration and unions0
Public attitudes to a wealth tax: the importance of ‘capacity to pay’0
Did Belgium withstand the storm of rising inequalities? Income inequality in Belgium, 1985–20200
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