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  4. H26
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17 June 2026

Horizontal Equity of Taxation: Citizen Beliefs and Policy Preferences
Christopher Hoy et al TTPI Working Paper 8/2026
  • Keywords: Horizontal inequity
  • vertical equity
  • personal income tax
  • citizen beliefs; JEL Codes: D63
  • D72
  • H22
  • H24
  • H26
  • C93
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19 October 2026

All in the Family: Aggregation and the Interpretation of Tax Bunching
Anand Bharadwaj and Robert Breunig Working Paper 18/2026 October 2026
  • Keywords: bunching; taxable income elasticity; income shifting; family taxation; Kolmogorov–Smirnov test; kernel smoothing; JEL codes: H24
  • H26
  • C14
  • D13.