The IZA Discussion Paper Series (ISSN: 2365-9793) disseminates high-quality research by IZA network members to the scientific community and the interested public worldwide before they are later published in academic journals. Comprising more than 17,000 papers, IZA's publication flagship is the most influential working paper series in labor economics.

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47 IZA Discussion Papers
IZA Discussion Paper No. 17868
Local Policy Misperceptions and Investment: Experimental Evidence from Firm Decision Makers
Sebastian Blesse, Florian Buhlmann, Philipp Heil, Davud Rostam-Afschar
IZA Discussion Paper No. 17092
How Big Is Small? The Economic Effects of Access to Small Business Subsidies
J. David Brown, Matthew Denes, Ran Duchin, John Hackney
IZA Discussion Paper No. 16683
Income Taxation and Hours Worked in Different Types of Entrepreneurship
Ege Can, Frank M. Fossen
IZA Discussion Paper No. 16122
Labour Costs and the Decision to Hire the First Employee
Bart Cockx, Sam Desiere
published in: European Economic Review, 2024, 170, 104859
IZA Discussion Paper No. 16056
Downward Revision of Investment Decisions after Corporate Tax Hikes
Sebastian Link, Manuel Menkhoff, Andreas Peichl, Paul Schüle
published in: American Economic Journal: Economic Policy, 2024, 16 (4), 194 - 222
IZA Discussion Paper No. 15968
Not So Sweet: Impacts of a Soda Tax on Producers
Judite Goncalves, Roxanne Merenda, João Pereira dos Santos
published in: International Tax and Public Finance, 2024, 31, 1388–1412
IZA Discussion Paper No. 15779
Investment Grants and Firms' Productivity: How Effective Is a Grant Booster Shot?
Fernando Alexandre, Miguel Chaves, Miguel Portela
published online in: Small Business Economics, 22 August 2024
IZA Discussion Paper No. 15668
Investment Tax Credits and the Response of Firms
Adrian Lerche
IZA Discussion Paper No. 15445
Were Small Businesses More Likely to Permanently Close in the Pandemic?
Robert W. Fairlie, Frank M. Fossen, Reid Johnsen, Gentian Droboniku
revised version published in: Small Business Economics, 2023, 60, 1613-1629
IZA Discussion Paper No. 15249
Who Wins and Who Loses from State Subsidies?
Jun Du, Sourafel Girma, Holger Görg, Ignat Stepanok
published in: Canadian Journal of Economics, 2023, 56 (3), 1007-1031
IZA Discussion Paper No. 15172
Making Subsidies Work: Rules vs. Discretion
Federico Cingano, Filippo Palomba, Paolo Pinotti, Enrico Rettore
forthcoming in: Econometrica
IZA Discussion Paper No. 15020
Would Broadening the UI Tax Base Help Low-Income Workers?
Mark Duggan, Audrey Guo, Andrew C. Johnston
published in: AEA Papers and Proceedings, 2022, 112, 107–111
IZA Discussion Paper No. 14929
COVID-19 Government Responses to Labour Market Disruptions and Economic Impacts: The New Zealand Model
Sholeh A. Maani
IZA Discussion Paper No. 14830
Profit Taxation, R&D Spending, and Innovation
Andreas Lichter, Max Löffler, Ingo E. Isphording, Thu-Van Nguyen, Felix Poege, Sebastian Siegloch
revised version published in: American Economic Journal: Economic Policy, 2025, 17 (1), 432- 463
IZA Discussion Paper No. 14683
Who Benefits from Tax Incentives? The Heterogeneous Wage Incidence of a Tax Credit
Clément Carbonnier, Clément Malgouyres, Loriane Py, Camille Urvoy
published in: Journal of Public Economics, 2022, 206, 104577
IZA Discussion Paper No. 14569
Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms: Comment
Clément Malgouyres, Thierry Mayer, Clément Mazet-Sonilhac
published in: American Economic Review, 2023, 113 (8), 2270 - 2286
IZA Discussion Paper No. 14363
Tax Progressivity and Self-Employment Dynamics
Wiji Arulampalam, Andrea Papini
published in: Review of Economics and Statistics, 2023, 105 (2), 377 - 391
IZA Discussion Paper No. 14253
Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System
Sarah Dong, Mathias Sinning
published in: Journal of Behavioral and Experimental Economics, 2022, 100, 101900
IZA Discussion Paper No. 13808
Has the Paycheck Protection Program Succeeded?
Glenn Hubbard, Michael R. Strain
IZA Discussion Paper No. 13410
The Effects of EU-Funded Enterprise Grants on Firms and Workers
Balázs Muraközy, Álmos Telegdy
published in: Journal of Comparative Economics, 2023, 51 (1), 216-234
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